HS Code 94019900
Seats (Other Then 94.02) Whether or not cnvrt. into beds, and parts :Parts : others
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94019900 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Seats (Other Then 94.02) Whether or not cnvrt. into beds, and parts :Parts : others is classified under HS code 94019900, which sits in heading 9401 (Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof) of chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, 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 80.18%, 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 May 2026, NBR recorded commercial imports under 94019900 in 6 of 6 months, totalling 1,149,324 kg at an assessable value of BDT 388,496,887. That is an average of BDT 338 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 785th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 178,895 kg | BDT 67,847,087 | BDT 379 |
| January 2026 | 245,813 kg | BDT 94,502,159 | BDT 384 |
| February 2026 | 199,992 kg | BDT 77,276,561 | BDT 386 |
| March 2026 | 164,869 kg | BDT 62,845,660 | BDT 381 |
| April 2026 | 200,994 kg | BDT 44,559,188 | BDT 222 |
| May 2026 | 158,761 kg | BDT 41,466,232 | BDT 261 |
Bonded imports. A further 44,964 kg worth BDT 210,482,172 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 35.1% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 94 contains 66 tariff lines, averaging 95.36%. At 80.18%, 94019900 sits below that average by 15.18 percentage points. It is the 37th 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 19.1 points.
Within heading 9401 alone, rates run from 64.25% to 135.91% across 17 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 10%. 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.