HS Code 93051000
Parts And Accessories Of Revolvers Or Pistols
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 93051000 would be approximately BDT 223,500.00, because the Total Tax Incidence is 223.5% of the assessable value.
What these figures mean
Parts And Accessories Of Revolvers Or Pistols is classified under HS code 93051000, which sits in heading 9305 (Firearms; parts and accessories of articles of heading no. 9301 to 9304) 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
NBR recorded no commercial imports under 93051000 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
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%, 93051000 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.
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.