HS Code 96086000
Refils For Ball-Point Pens, Comprising The Ball-Point And Ink-Reservoir
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96086000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Refils For Ball-Point Pens, Comprising The Ball-Point And Ink-Reservoir is classified under HS code 96086000, 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 96086000 in 5 of 6 months, totalling 1,950 kg at an assessable value of BDT 2,441,116. That is an average of BDT 1,252 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,369th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 167 kg | BDT 196,852 | BDT 1,179 |
| January 2026 | 652 kg | BDT 868,314 | BDT 1,332 |
| February 2026 | 200 kg | BDT 106,529 | BDT 533 |
| March 2026 | 929 kg | BDT 1,180,806 | BDT 1,271 |
| May 2026 | 2 kg | BDT 88,615 | BDT 44,308 |
Bonded imports. A further 6 kg worth BDT 34,554 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 1.4% 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%, 96086000 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.