HS Code 95082200
Carousels, swings and roundabouts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95082200 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Carousels, swings and roundabouts is classified under HS code 95082200, 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 December 2025 and March 2026, NBR recorded commercial imports under 95082200 in 4 of 6 months, totalling 28,711 kg at an assessable value of BDT 10,776,399. That is an average of BDT 375 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 2,245th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 274 kg | BDT 102,829 | BDT 375 |
| January 2026 | 16,275 kg | BDT 6,093,949 | BDT 374 |
| February 2026 | 2,502 kg | BDT 952,478 | BDT 381 |
| March 2026 | 9,660 kg | BDT 3,627,143 | BDT 375 |
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%, 95082200 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.