HS Code 98010090
Goods treated as "Baggage" - Chandeliers (Jharbatti)
What these figures mean
Goods treated as "Baggage" - Chandeliers (Jharbatti) is classified under HS code 98010090, which sits in heading 9801 (Not yet named) of chapter 98 (Special classification provisions (national)).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 300%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%.
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 April 2026, NBR recorded commercial imports under 98010090 in 3 of 6 months, totalling 95 kg at an assessable value of BDT 25,152. That is an average of BDT 265 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,770th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20 kg | BDT 4,900 | BDT 245 |
| January 2026 | 10 kg | BDT 1,227 | BDT 123 |
| April 2026 | 65 kg | BDT 19,025 | BDT 293 |
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.
This line was corrected. 2 changes were made on 8 October 2026. CD of 300 read as a percentage; it is BDT 300 per unit. The printed TTI of 335% is therefore not a rate and is withdrawn. See the corrections log.
How this line compares
This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.
The ad-valorem lines in chapter 98 average 18.95%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.