HS Code 96131000
Pocket Lighters, Gas Fuelled, Non-Refillable
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96131000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Pocket Lighters, Gas Fuelled, Non-Refillable is classified under HS code 96131000, which sits in heading 9613 (Cigarette lighters and other lighters, whether or not mechanical or electrical and parts thereof other than flints and wicks) of chapter 96 (Miscellaneous manufactured articles).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 96131000 in 5 of 6 months, totalling 32,380 kg at an assessable value of BDT 9,611,140. That is an average of BDT 297 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,031st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 457 kg | BDT 51,052 | BDT 112 |
| January 2026 | 15,960 kg | BDT 5,495,191 | BDT 344 |
| February 2026 | 1 kg | BDT 379 | BDT 379 |
| April 2026 | 2 kg | BDT 733 | BDT 367 |
| May 2026 | 15,960 kg | BDT 4,063,785 | BDT 255 |
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 96.1%, 96131000 sits above that average by 35.43 percentage points. It is the 2nd 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 35.02 points.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.