HS Code 96100090
Other Slates And Boards, With Writing Or Drawing Surfaces Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96100090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Other Slates And Boards, With Writing Or Drawing Surfaces Nes is classified under HS code 96100090, 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 96100090 in 6 of 6 months, totalling 126,125 kg at an assessable value of BDT 22,530,635. That is an average of BDT 179 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,386th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 40,615 kg | BDT 7,725,902 | BDT 190 |
| January 2026 | 19,648 kg | BDT 4,103,696 | BDT 209 |
| February 2026 | 19,984 kg | BDT 3,658,270 | BDT 183 |
| March 2026 | 15,479 kg | BDT 3,154,676 | BDT 204 |
| April 2026 | 15,132 kg | BDT 1,938,367 | BDT 128 |
| May 2026 | 15,267 kg | BDT 1,949,724 | BDT 128 |
Bonded imports. A further 11 kg worth BDT 6,752 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 0.0% 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 64.25%, 96100090 sits above that average by 3.58 percentage points. It is the 7th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.