HS Code 96100010
Unframed Slates With Writing Surface Only, Thickness not exceeding 5 mm
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96100010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Unframed Slates With Writing Surface Only, Thickness not exceeding 5 mm is classified under HS code 96100010, which sits in heading 9610 (Slates and boards, with writing or drawing surfaces, whether or not framed) 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 December 2025 and May 2026, NBR recorded commercial imports under 96100010 in 6 of 6 months, totalling 30,079 kg at an assessable value of BDT 3,108,627. That is an average of BDT 103 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,681st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,719 kg | BDT 1,111,983 | BDT 194 |
| January 2026 | 110 kg | BDT 41,317 | BDT 376 |
| February 2026 | 5,000 kg | BDT 933,677 | BDT 187 |
| March 2026 | 120 kg | BDT 60,074 | BDT 501 |
| April 2026 | 5 kg | BDT 614 | BDT 123 |
| May 2026 | 19,125 kg | BDT 960,962 | BDT 50 |
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%, 96100010 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 9610 alone, rates run from 33.63% to 64.25% across 2 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.