HS Code 96089910
Ball Points For Ball Point Pen
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96089910 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Ball Points For Ball Point Pen is classified under HS code 96089910, 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 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 96089910 in 6 of 6 months, totalling 59,156 kg at an assessable value of BDT 330,197,883. That is an average of BDT 5,582 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 625th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,179 kg | BDT 82,716,027 | BDT 5,449 |
| January 2026 | 10,462 kg | BDT 56,845,117 | BDT 5,433 |
| February 2026 | 7,421 kg | BDT 40,203,337 | BDT 5,418 |
| March 2026 | 1,701 kg | BDT 11,761,900 | BDT 6,915 |
| April 2026 | 14,328 kg | BDT 79,859,913 | BDT 5,574 |
| May 2026 | 10,065 kg | BDT 58,811,589 | BDT 5,843 |
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 17.88%, 96089910 sits below that average by 42.79 percentage points. It is the 54th 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 43.2 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.