HS Code 96140000
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96140000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts is classified under HS code 96140000, which sits in heading 9614 (Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof) 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 96140000 in 5 of 6 months, totalling 1,381 kg at an assessable value of BDT 431,907. That is an average of BDT 313 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,023rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 104 kg | BDT 32,603 | BDT 313 |
| January 2026 | 921 kg | BDT 288,388 | BDT 313 |
| February 2026 | 232 kg | BDT 72,680 | BDT 313 |
| March 2026 | 120 kg | BDT 37,549 | BDT 313 |
| May 2026 | 4 kg | BDT 687 | BDT 172 |
Bonded imports. A further 462 kg worth BDT 1,754,651 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 80.2% 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 64.25%, 96140000 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.
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.