HS Code 96040010
Hand Sieves For Use In Laboratories
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96040010 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Hand Sieves For Use In Laboratories is classified under HS code 96040010, which sits in heading 9604 (Hand sieves and hand riddles) of chapter 96 (Miscellaneous manufactured articles).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 96040010 in 6 of 6 months, totalling 803 kg at an assessable value of BDT 1,298,673. That is an average of BDT 1,617 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,390th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 208 kg | BDT 51,871 | BDT 249 |
| January 2026 | 215 kg | BDT 422,642 | BDT 1,966 |
| February 2026 | 180 kg | BDT 721,061 | BDT 4,006 |
| March 2026 | 3 kg | BDT 20,209 | BDT 6,736 |
| April 2026 | 23 kg | BDT 4,419 | BDT 192 |
| May 2026 | 174 kg | BDT 78,471 | BDT 451 |
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 96 contains 54 tariff lines, averaging 60.67%. At 39.75%, 96040010 sits below that average by 20.92 percentage points. It is the 40th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 21.33 points.
Within heading 9604 alone, rates run from 39.75% to 64.25% across 2 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.