HS Code 94069090
Prefabricated buildings. nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94069090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Prefabricated buildings. nes is classified under HS code 94069090, which sits in heading 9406 (Buildings; prefabricated) 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 0%, 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 64.25%, 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 94069090 in 6 of 6 months, totalling 427,495 kg at an assessable value of BDT 101,205,038. That is an average of BDT 237 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,727th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,941 kg | BDT 5,429,077 | BDT 782 |
| January 2026 | 64,249 kg | BDT 25,411,867 | BDT 396 |
| February 2026 | 4,866 kg | BDT 1,669,141 | BDT 343 |
| March 2026 | 12,294 kg | BDT 7,169,016 | BDT 583 |
| April 2026 | 318,225 kg | BDT 54,026,093 | BDT 170 |
| May 2026 | 20,920 kg | BDT 7,499,844 | BDT 359 |
Bonded imports. A further 1,887,388 kg worth BDT 293,671,783 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 74.4% 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 64.25%, 94069090 sits below that average by 31.11 percentage points. It is the 44th 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 3.17 points.
Within heading 9406 alone, rates run from 33.63% to 64.25% across 4 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.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.