HS Code 96161000
Scent Sprays And Similar Toilet Sprays, And Mounts And Heads Therefor
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 96161000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Scent Sprays And Similar Toilet Sprays, And Mounts And Heads Therefor is classified under HS code 96161000, which sits in heading 9616 (Scent sprays and similar toilet sprays and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations) 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 96161000 in 6 of 6 months, totalling 349,816 kg at an assessable value of BDT 130,862,511. That is an average of BDT 374 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,302nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 55,516 kg | BDT 21,166,372 | BDT 381 |
| January 2026 | 44,444 kg | BDT 16,570,317 | BDT 373 |
| February 2026 | 71,310 kg | BDT 31,801,582 | BDT 446 |
| March 2026 | 40,363 kg | BDT 14,433,556 | BDT 358 |
| April 2026 | 89,983 kg | BDT 30,867,449 | BDT 343 |
| May 2026 | 48,200 kg | BDT 16,023,235 | BDT 332 |
Bonded imports. A further 191 kg worth BDT 1,339,554 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 1.0% 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%, 96161000 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.