HS Code 96091000
Pencils And Crayons, With Leads Encased In A Rigid Sheath
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96091000 would be approximately BDT 23,250.00, because the Total Tax Incidence is 23.25% of the assessable value.
What these figures mean
Pencils And Crayons, With Leads Encased In A Rigid Sheath is classified under HS code 96091000, which sits in heading 9609 (Pencils (not of heading no. 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 23.25%, 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 96091000 in 6 of 6 months, totalling 696,346 kg at an assessable value of BDT 170,828,484. That is an average of BDT 245 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,260th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 162,427 kg | BDT 43,177,915 | BDT 266 |
| January 2026 | 149,037 kg | BDT 42,163,196 | BDT 283 |
| February 2026 | 79,579 kg | BDT 18,749,709 | BDT 236 |
| March 2026 | 101,926 kg | BDT 23,037,973 | BDT 226 |
| April 2026 | 123,007 kg | BDT 26,565,628 | BDT 216 |
| May 2026 | 80,370 kg | BDT 17,134,063 | BDT 213 |
Bonded imports. A further 489 kg worth BDT 2,207,266 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 1.3% 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 23.25%, 96091000 sits below that average by 37.42 percentage points. It is the 53rd 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 37.83 points.
Within heading 9609 alone, rates run from 23.25% to 64.25% across 4 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.