HS Code 95042000
Articles and accessories for Billiard of all kinds
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95042000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Articles and accessories for Billiard of all kinds is classified under HS code 95042000, which sits in heading 9504 (Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment) of chapter 95 (Toys, games and sports requisites; parts and accessories thereof).
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 95042000 in 6 of 6 months, totalling 30,365 kg at an assessable value of BDT 10,175,154. That is an average of BDT 335 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,863rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,662 kg | BDT 1,011,678 | BDT 380 |
| January 2026 | 10,005 kg | BDT 3,752,981 | BDT 375 |
| February 2026 | 3,454 kg | BDT 1,388,989 | BDT 402 |
| March 2026 | 8,757 kg | BDT 2,790,198 | BDT 319 |
| April 2026 | 2,821 kg | BDT 659,074 | BDT 234 |
| May 2026 | 2,666 kg | BDT 572,234 | BDT 215 |
Bonded imports. A further 1,270 kg worth BDT 537,707 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 5.0% 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 95 contains 40 tariff lines, averaging 56.62%. At 64.25%, 95042000 sits above that average by 7.63 percentage points. It is the 5th 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 9504 alone, rates run from 64.25% to 80.18% across 5 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.