HS Code 93040090
Other Arms(Eg Spring,Air Or Gas Guns&Pistols,Truncheons)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 93040090 would be approximately BDT 223,500.00, because the Total Tax Incidence is 223.5% of the assessable value.
What these figures mean
Other Arms(Eg Spring,Air Or Gas Guns&Pistols,Truncheons) is classified under HS code 93040090, which sits in heading 9304 (Firearms; (e.g. spring, air or gas guns and pistols, truncheons), excluding those of heading no. 9307) of chapter 93 (Arms and ammunition; parts and accessories thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 100%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 223.5%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and February 2026, NBR recorded commercial imports under 93040090 in 2 of 6 months, totalling 6,253 kg at an assessable value of BDT 48,851,729. That is an average of BDT 7,813 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 820th largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 443 kg | BDT 126,504 | BDT 286 |
| February 2026 | 5,810 kg | BDT 48,725,225 | BDT 8,386 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 93 contains 27 tariff lines, averaging 142.06%. At 223.5%, 93040090 sits above that average by 81.44 percentage points. It is the 2nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 162.42 points.
Within heading 9304 alone, rates run from 39.75% to 223.5% across 2 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
This line carries supplementary duty of 100%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.