HS Code 96081000
Ball-Point Pens
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96081000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Ball-Point Pens is classified under HS code 96081000, which sits in heading 9608 (Pens; ball-point, felt tipped, other porous tipped pens; fountain pens, stylograph pens duplicating stylos, propelling or sliding pencils; parts of the foregoing, excluding those of heading no. 9609) of chapter 96 (Miscellaneous manufactured articles).
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 96081000 in 6 of 6 months, totalling 84,103 kg at an assessable value of BDT 57,010,443. That is an average of BDT 678 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,591st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,744 kg | BDT 3,544,956 | BDT 1,292 |
| January 2026 | 16,678 kg | BDT 10,181,008 | BDT 610 |
| February 2026 | 21,503 kg | BDT 13,295,706 | BDT 618 |
| March 2026 | 11,121 kg | BDT 8,054,835 | BDT 724 |
| April 2026 | 19,304 kg | BDT 12,416,273 | BDT 643 |
| May 2026 | 12,753 kg | BDT 9,517,665 | BDT 746 |
Bonded imports. A further 5 kg worth BDT 84,126 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. Bonded entries account for 0.1% of the total value imported under this code, the rest entering commercially.
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 64.25%, 96081000 sits above that average by 3.58 percentage points. It is the 7th 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.
Within heading 9608 alone, rates run from 17.88% to 64.25% across 9 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.