HS Code 94036090
Wooden Furniture, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94036090 would be approximately BDT 118,150.00, because the Total Tax Incidence is 118.15% of the assessable value.
What these figures mean
Wooden Furniture, Nes is classified under HS code 94036090, which sits in heading 9403 (Furniture and parts thereof, n.e.c. in chapter 94) 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 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 118.15%, 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 94036090 in 6 of 6 months, totalling 165,332 kg at an assessable value of BDT 58,251,194. That is an average of BDT 352 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,177th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 11,147 kg | BDT 4,939,851 | BDT 443 |
| January 2026 | 15,604 kg | BDT 6,558,014 | BDT 420 |
| February 2026 | 22,354 kg | BDT 9,479,392 | BDT 424 |
| March 2026 | 34,460 kg | BDT 13,360,230 | BDT 388 |
| April 2026 | 20,876 kg | BDT 4,157,631 | BDT 199 |
| May 2026 | 60,891 kg | BDT 19,756,076 | BDT 324 |
Bonded imports. A further 55 kg worth BDT 37,415 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 0.1% 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 118.15%, 94036090 sits above that average by 22.79 percentage points. It is the 21st 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 57.07 points.
Within heading 9403 alone, rates run from 28.73% to 118.15% 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 20%. 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.