HS Code 95082100
Roller coasters
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95082100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Roller coasters is classified under HS code 95082100, which sits in heading 9508 (Travelling circuses and travelling menageries, amusement park rides and water park amusements, fairground amusements, including shooting galleries and travelling theatres) 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 March 2026 and May 2026, NBR recorded commercial imports under 95082100 in 2 of 6 months, totalling 1,967 kg at an assessable value of BDT 735,580. That is an average of BDT 374 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,966th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 1,955 kg | BDT 734,102 | BDT 375 |
| May 2026 | 12 kg | BDT 1,478 | BDT 123 |
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%, 95082100 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.