HS Code 96099010
Slate Pencil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96099010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Slate Pencil is classified under HS code 96099010, 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 5%, 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 33.63%, 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 January 2026 and May 2026, NBR recorded commercial imports under 96099010 in 4 of 6 months, totalling 3,916 kg at an assessable value of BDT 923,696. That is an average of BDT 236 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,531st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 3,438 kg | BDT 773,959 | BDT 225 |
| February 2026 | 274 kg | BDT 90,798 | BDT 331 |
| April 2026 | 4 kg | BDT 18,917 | BDT 4,729 |
| May 2026 | 200 kg | BDT 40,022 | BDT 200 |
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 33.63%, 96099010 sits below that average by 27.04 percentage points. It is the 51st 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 27.45 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.