HS Code 96092000
Pencil Leads, Black Or Coloured
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96092000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Pencil Leads, Black Or Coloured is classified under HS code 96092000, 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 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 96092000 in 6 of 6 months, totalling 32,917 kg at an assessable value of BDT 7,733,004. That is an average of BDT 235 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,085th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,441 kg | BDT 1,871,832 | BDT 252 |
| January 2026 | 6,175 kg | BDT 1,559,905 | BDT 253 |
| February 2026 | 8,977 kg | BDT 2,249,202 | BDT 251 |
| March 2026 | 3,939 kg | BDT 949,352 | BDT 241 |
| April 2026 | 4,934 kg | BDT 833,927 | BDT 169 |
| May 2026 | 1,451 kg | BDT 268,786 | BDT 185 |
Bonded imports. A further 2 kg worth BDT 15,595 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 0.2% 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 39.75%, 96092000 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.
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.