HS Code 96062200
Buttons Of Base Metal, Not Covered With Textile Material
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96062200 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Buttons Of Base Metal, Not Covered With Textile Material is classified under HS code 96062200, which sits in heading 9606 (Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks) 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 96062200 in 6 of 6 months, totalling 359,003 kg at an assessable value of BDT 86,951,003. That is an average of BDT 242 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,002nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 41,461 kg | BDT 11,058,280 | BDT 267 |
| January 2026 | 73,368 kg | BDT 20,216,864 | BDT 276 |
| February 2026 | 94,295 kg | BDT 24,322,419 | BDT 258 |
| March 2026 | 62,218 kg | BDT 16,225,750 | BDT 261 |
| April 2026 | 59,010 kg | BDT 10,782,727 | BDT 183 |
| May 2026 | 28,651 kg | BDT 4,344,963 | BDT 152 |
Bonded imports. A further 1,362,197 kg worth BDT 4,148,310,984 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. That is 97.9% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 96 contains 54 tariff lines, averaging 60.67%. At 39.75%, 96062200 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.
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.