HS Code 95073000
Fishing Reels
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95073000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Fishing Reels is classified under HS code 95073000, which sits in heading 9507 (Fishing rods, fish-hooks and other line fishing tackle; fish landing nets and the like; decoy birds (not those of heading no. 9208 or 9705) and similar hunting or shooting requisites) 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 95073000 in 6 of 6 months, totalling 28,957 kg at an assessable value of BDT 8,740,489. That is an average of BDT 302 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,175th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,885 kg | BDT 1,994,413 | BDT 408 |
| January 2026 | 9,300 kg | BDT 1,201,537 | BDT 129 |
| February 2026 | 888 kg | BDT 265,962 | BDT 300 |
| March 2026 | 3,254 kg | BDT 1,491,256 | BDT 458 |
| April 2026 | 3,603 kg | BDT 687,831 | BDT 191 |
| May 2026 | 7,027 kg | BDT 3,099,490 | BDT 441 |
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 95 contains 40 tariff lines, averaging 56.62%. At 64.25%, 95073000 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.
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.