Chapter 90: Optical, photographic, measuring, checking, medical or surgical instruments; parts

184 HS codes in 32 headings · Bangladesh Customs Tariff FY 2025-2026

Section XVIII: Optical, Photographic, Medical Instruments; Clocks and Watches; Musical Instruments

The table below lists every 8-digit Bangladesh HS code in chapter 90, grouped by 4-digit heading. Rates are percentages of the assessable value except where noted. TTI (total tax incidence) is the combined tax as a percentage of the assessable value. Open any code for the full breakdown and a worked example, or calculate your own shipment with the duty calculator.

Heading 90.01

HS Code Description CD SD VAT TTI
9001.10.10 Optical fibres and color optical fibres 10% 0% 15% 37.25%
9001.10.90 COLOR OPTICAL FIBRES EXCLUDING IMPORTED BY VAT REGISTERED OPTICAL FIBRE CABLE MFG.INDUS 10% 0% 15% 37.25%
9001.20.00 Sheets And Plates Of Polarising Material, Unmounted 10% 0% 15% 37.25%
9001.30.00 Contact Lenses 10% 0% 15% 37.25%
9001.40.00 Spectacle Lenses Of Glass 10% 0% 15% 37.25%
9001.50.00 Spectacle Lenses (Excl. Of Glass) 5% 0% 15% 31.50%
9001.90.10 Blanks And Demos Of Plastic 5% 0% 15% 31.50%
9001.90.90 Oth. Prisms, Mirrors And Other Optical Elements, Unmounted, Nes 10% 0% 15% 37.25%

Heading 90.02

HS Code Description CD SD VAT TTI
9002.11.00 Mounted Objective Lenses, Of Any Material, For Cameras, Projectors, Etc 10% 0% 15% 37.25%
9002.19.00 Mounted Objective Lenses, Of Any Material, Nes 10% 0% 15% 37.25%
9002.20.00 Mounted Filters, Of Any Material 10% 0% 15% 37.25%
9002.90.00 Oth. Mounted Lenses, Prisms, Mirrors, Etc, Of Any Material, Nes 10% 0% 15% 37.25%

Heading 90.03

HS Code Description CD SD VAT TTI
9003.11.00 Frames And Mountings For Spectacles, Goggles Or The Like, Of Plastics, TV 25% 10% 15% 73.74%
9003.19.00 Frames And Mountings For Spectacles, Goggles Or The Like, Nes, TV 25% 10% 15% 73.74%
9003.90.00 Other Parts Of Frames And Mountings For Spectacles, Goggles Or The Like 25% 0% 15% 58.40%

Heading 90.04

HS Code Description CD SD VAT TTI
9004.10.00 Sunglasses, TV 25% 10% 15% 73.74%
9004.90.00 Spectacles, Goggles And The Like (Excl. Sunglasses), TV 25% 10% 15% 73.74%

Heading 90.05

HS Code Description CD SD VAT TTI
9005.10.00 Binoculars 5% 0% 15% 31.50%
9005.80.00 Other Instruments (Excl. Binoculars) Such As Optical Telescopes 5% 0% 15% 31.50%
9005.90.00 Parts And Accessories (Incl. Mountings) Of Binoculars, Etc 5% 0% 15% 31.50%

Heading 90.06

HS Code Description CD SD VAT TTI
9006.30.00 Cameras For Underwater Use, For Aerial Survey, For Medical Purposes... 10% 0% 15% 37.25%
9006.40.00 Instant Print Cameras 10% 0% 15% 37.25%
9006.53.00 Cameras, Nes, Taking 35mm Roll Film 10% 0% 15% 37.25%
9006.59.00 Cameras,Nes (Not Cine-) 10% 0% 15% 37.25%
9006.61.00 Discharge Lamp (Electronic) Flashlight Apparatus 10% 0% 15% 37.25%
9006.69.00 Photographic Flashlight Apparatus, Nes 10% 0% 15% 37.25%
9006.91.00 Parts And Accessories For Cameras (Not Cine-) 10% 0% 15% 37.25%
9006.99.00 Parts And Accessories For Photographic Flashlight Apparatus 10% 0% 15% 37.25%

Heading 90.07

HS Code Description CD SD VAT TTI
9007.10.10 Cameras For film of less than 16 mm width or for double-8 mm film: 10% 0% 15% 37.25%
9007.10.90 Cameras (Other than For film of less than 16 mm width or for double-8 mm film) 1% 0% 15% 26.90%
9007.20.10 Other Of Film Less Than 16mm 10% 0% 15% 37.25%
9007.20.90 Other Cinematographic Projectors Nes. 1% 0% 15% 26.90%
9007.91.00 Parts And Accessories For Cinematographic Cameras 10% 0% 15% 37.25%
9007.92.00 Parts And Accessories For Cinematographic Projectors 10% 0% 15% 37.25%

Heading 90.08

HS Code Description CD SD VAT TTI
9008.50.00 Projectors, enlargers and reducers 1% 0% 15% 26.90%
9008.90.00 Parts And Accessories Of Image Projectors, Photo Enlargers/Reducers 1% 0% 15% 26.90%

Heading 90.10

HS Code Description CD SD VAT TTI
9010.10.00 Apparatus And Equipment For Automatically Developing Photographic Film 1% 0% 15% 26.90%
9010.50.00 Oth Apparatus & Equipment For Photographic(& Cinema.)Labs,Nes;Negatoscopes 1% 0% 15% 26.90%
9010.60.00 Projection Screens 1% 0% 15% 26.90%
9010.90.00 Parts And Accessories Of Photo-Laboratory Apparatus Of 90.10 1% 0% 15% 26.90%

Heading 90.11

HS Code Description CD SD VAT TTI
9011.10.00 Stereoscopic Microscopes 1% 0% 15% 26.90%
9011.20.00 Optical Microscopes, For Microphotography... Or Microprojection 1% 0% 15% 26.90%
9011.80.00 Other Optical Microscopes, Nes 1% 0% 15% 26.90%
9011.90.00 Parts And Accessories Of Optical Microscopes Of 90.11 1% 0% 15% 26.90%

Heading 90.12

HS Code Description CD SD VAT TTI
9012.10.00 Microscopes (Excl. Optical Microscopes) And Diffraction Apparatus 1% 0% 15% 26.90%
9012.90.00 Parts And Accessories Of Microscopes And Diffraction Apparatus Of 90.12 1% 0% 15% 26.90%

Heading 90.13

HS Code Description CD SD VAT TTI
9013.10.00 Telescopic Sights For Fitting To Arms; Periscopes, Etc 5% 0% 15% 31.50%
9013.20.00 Lasers, Other Than Laser Diodes 5% 0% 15% 31.50%
9013.80.10 Optical devices, appliances and instruments, nes 5% 0% 15% 31.50%
9013.80.90 Optical devices, appliances and instruments, nes 5% 0% 15% 31.50%
9013.90.10 Parts And Accessories Of Lasers And Optical Devices, Nes, Of 90.13 5% 0% 15% 31.50%
9013.90.90 Parts And Accessories Of Lasers And Optical Devices, Nes, Of 90.13 5% 0% 15% 31.50%

Heading 90.14

HS Code Description CD SD VAT TTI
9014.10.00 Direction Finding Compasses 1% 0% 15% 26.90%
9014.20.00 Instruments/Apparatus For Aeronautical/Space Navigation (Excl Compasses) 1% 0% 15% 26.90%
9014.80.10 Instruments And Apparatus For Navigation, Nes 0% 0% 0% 10.00%
9014.80.90 Instruments And Apparatus For Navigation, Nes 1% 0% 15% 26.90%
9014.90.00 Parts And Accessories Of Instruments And Apparatus For Navigation 1% 0% 15% 26.90%

Heading 90.15

HS Code Description CD SD VAT TTI
9015.10.00 Rangefinders 1% 0% 15% 26.90%
9015.20.00 Theodolites And Tacheometers 1% 0% 15% 26.90%
9015.30.00 Levels For Surveying 1% 0% 15% 26.90%
9015.40.00 Photogrammetrical, Surveying Instruments And Appliances 1% 0% 15% 26.90%
9015.80.10 Other Instruments And Appliances For Meteorological... Purposes, Nes 0% 0% 0% 10.00%
9015.80.90 Other Instruments And Appliances For Meteorological... Purposes, Nes 1% 0% 15% 26.90%
9015.90.00 Parts And Accessories Of Surveying... Instruments/Apparatus Of 90.15 1% 0% 15% 26.90%

Heading 90.16

HS Code Description CD SD VAT TTI
9016.00.00 Balances Of A Sensitivity Of 5cg Or Better, With Or Without Weights 5% 0% 15% 31.50%

Heading 90.17

HS Code Description CD SD VAT TTI
9017.10.00 Drafting Tables And Machines, Wheather Or Not Automatic 10% 0% 15% 37.25%
9017.20.00 Other drawing, marking-out or mathematical calculating instruments: 10% 0% 15% 37.25%
9017.30.00 Micrometers, Calipers And Gauges 10% 0% 15% 37.25%
9017.80.10 Plotter 10% 0% 15% 37.25%
9017.80.90 Other Instruments 10% 0% 15% 37.25%
9017.90.00 Parts And Accessories Of Drawing/Measuring Instruments Of 90.17 10% 0% 15% 37.25%

Heading 90.18

HS Code Description CD SD VAT TTI
9018.11.00 Electro-Cardiographs 0% 0% 15% 25.75%
9018.12.00 Ultrasonic Scanning Apparatus 1% 0% 15% 26.90%
9018.13.00 Magnetic Resonance Imaging Apparatus 0% 0% 15% 25.75%
9018.14.00 Scintigraphic Apparatus 1% 0% 15% 26.90%
9018.19.10 Other Electro-Diagnostic Apparatus Nes 5% 0% 15% 31.50%
9018.19.90 Other Electro-Diagnostic Apparatus Nes 1% 0% 15% 26.90%
9018.20.00 Ultra-Violet Or Infra-Red Apparatus, For Medical, Surgical... Sciences 1% 0% 15% 26.90%
9018.31.10 Empty prefilled glass/plastic syringes with needles,.. shield, plunger and stopper 10% 0% 15% 37.25%
9018.31.20 Portable infusion pump (syringe driver) 0% 0% 15% 25.75%
9018.31.30 Plastic syringe with or without needles 10% 0% 15% 37.25%
9018.31.40 Auto disable syringe 10% 0% 15% 37.25%
9018.31.90 Syringes, NES 10% 0% 15% 37.25%
9018.32.00 Tubular Metal Needles And Needles For Sutures, For Medical... Sciences 10% 0% 0% 20.00%
9018.39.11 Infusion set with or without IV fluid bag 25% 0% 15% 58.40%
9018.39.12 Blood transfusion set 10% 0% 15% 37.25%
9018.39.13 Feeding tube 10% 0% 15% 37.25%
9018.39.14 IV cannulae 10% 0% 15% 37.25%
9018.39.15 Scalp vein set 10% 0% 15% 37.25%
9018.39.16 Suction catheter 10% 0% 15% 37.25%
9018.39.17 Blood Lancet 10% 0% 15% 37.25%
9018.39.18 Fistula Needle 10% 0% 15% 40.70%
9018.39.19 Infusion set with or without IV fluid bag 10% 0% 15% 37.25%
9018.39.20 Insulin Pen/Insulin cartridge 0% 0% 0% 5.00%
9018.39.30 Urine drainage bag 10% 0% 15% 37.25%
9018.39.40 FISTULA NEEDLE 5% 0% 0% 18.30%
9018.39.50 Spinal needle 5% 0% 15% 31.50%
9018.39.90 Other syringes, needles, catheters, cannulae and the like 10% 0% 15% 37.25%
9018.41.00 Dental Drill Engines......Equipments 1% 0% 15% 26.90%
9018.49.00 Instruments And Appliances Used In Dental Sciences (Excl. Drill Engines) 0% 0% 15% 25.75%
9018.50.00 Other Ophthalmic Instruments And Appliances 0% 0% 15% 25.75%
9018.90.10 Biology Boxes 5% 0% 15% 31.50%
9018.90.20 Kidney Dialysis Machines/Baby Incubator 0% 0% 15% 20.75%
9018.90.30 Angiographic catheter wire, guidy catheter wire....balloons, stents 0% 0% 0% 5.00%
9018.90.90 Other 5% 0% 0% 15.00%

Heading 90.19

HS Code Description CD SD VAT TTI
9019.10.10 Mechano-Therapy Appliances 1% 0% 15% 26.90%
9019.10.20 Massage Apparatus 5% 0% 15% 31.50%
9019.10.90 Mechano-Therapy Appliances;Massage Apparatus;Psychological Appatatus Nes. 1% 0% 15% 26.90%
9019.20.10 Oxygen-Therapy And Artificial Respiration Apparatus Incld. Heart/Lung .... 0% 0% 0% 10.00%
9019.20.90 Ozone Therapy,Oxygen Therapy,Aerosol Therapy,Respiration Apparatus Nes. 1% 0% 15% 26.90%

Heading 90.20

HS Code Description CD SD VAT TTI
9020.00.00 Other Breathing Appliances And Gas Masks 1% 0% 15% 26.90%

Heading 90.21

HS Code Description CD SD VAT TTI
9021.10.00 ORTHOPAEDIC OR FRACTURE APPLIANCES 5% 0% 15% 31.50%
9021.21.00 Artificial Teeth 5% 0% 15% 31.50%
9021.29.00 Dental Fittings (Excl. Artificial Teeth) 5% 0% 0% 10.00%
9021.31.00 ARTIFICIAL JOINTS 5% 0% 0% 5.00%
9021.39.00 OTHER ARTIFICIAL PARTS OF THE BODY, EXCLUDING ARTIFICIAL JOINTS 0% 0% 0% 5.00%
9021.40.00 Hearing Aids (Excl. Parts And Accessories) 0% 0% 0% 0% (duty free)
9021.50.00 Pacemakers For Stimulating Heart Muscles (Excl. Parts And Accessories) 0% 0% 0% 5.00%
9021.90.10 Heart Valve 0% 0% 0% 5.00%
9021.90.90 Other Parts And Accessories Of Articles And Apparatus Of 90.21 Nes 1% 0% 15% 26.90%

Heading 90.22

HS Code Description CD SD VAT TTI
9022.12.00 Computed Tomography Apparatus,Based On The Use Of X-Rays 1% 0% 15% 26.90%
9022.13.00 Apparatus Based On The Use Of X-Rays,Nes, For Dental Uses 1% 0% 15% 26.90%
9022.14.00 Apparatus Based On Use Of X-Rays,Nes,For Medical/Surgical/Veterinary Uses 1% 0% 15% 26.90%
9022.19.00 Apparatus Based On The Use Of X-Rays, Nes 1% 0% 15% 26.90%
9022.21.00 Apparatus Of Alpha, Beta Or Gamma Radiations For Medical... Uses 1% 0% 15% 26.90%
9022.29.00 Apparatus Of Alpha, Beta Or Gamma Radiations, Nes 1% 0% 15% 26.90%
9022.30.00 X-Ray Tubes 1% 0% 15% 26.90%
9022.90.00 X-Ray Generators..., Screens..., Parts And Accessories Of 90.22 1% 0% 15% 26.90%

Heading 90.23

HS Code Description CD SD VAT TTI
9023.00.00 Instruments, Apparatus And Models Designed For Demonstrational Purposes 5% 0% 15% 31.50%

Heading 90.24

HS Code Description CD SD VAT TTI
9024.10.00 Machines/Appliances For Testing The Hardness, Strength... Of Metals 1% 0% 15% 26.90%
9024.80.10 Other Machines/Appliances For Testing... Materials (Excl. Metals) 1% 0% 0% 11.00%
9024.80.90 Other Machines/Appliances For Testing... Materials (Excl. Metals) 1% 0% 15% 26.90%
9024.90.00 Parts And Accessories Of Machines For Testing... Materials Of 90.24 1% 0% 15% 26.90%

Heading 90.25

HS Code Description CD SD VAT TTI
9025.11.00 Thermometers/Pyrometrs,Not Comb.With Other Instrs,Liquid,For Direct Readng 5% 0% 15% 31.50%
9025.19.00 Thermometers/Pyrometrs,Not Comb.With Other Instrumts,Not Liquid-Filled Nes 5% 0% 15% 31.50%
9025.80.00 Oth.Instruments Hydrometers,Pyrometers, Hygrometers, Etc, And Combinations 5% 0% 15% 31.50%
9025.90.00 Parts And Accessories Of Hydrometers... Thermometers, Etc, Of 90.25 1% 0% 15% 26.90%

Heading 90.26

HS Code Description CD SD VAT TTI
9026.10.00 Instruments... For Measuring/Checking The Flow Or Level Of Liquids, Nes 1% 0% 15% 26.90%
9026.20.00 Instruments... For Measuring Or Checking Pressure 1% 0% 15% 26.90%
9026.80.00 Oth.Instruments... For Measuring Or Checking Variables Of Liquids Or Gas 1% 0% 15% 26.90%
9026.90.00 Parts And Accessories Of Instruments For Measuring Flows... Of 90.26 1% 0% 15% 26.90%

Heading 90.27

HS Code Description CD SD VAT TTI
9027.10.00 Gas Or Smoke Analysis Apparatus 0% 0% 15% 25.75%
9027.20.00 Chromatographs And Electrophoresis Instruments 1% 0% 15% 26.90%
9027.30.00 Spectrometers, Spectrophotometers... Using Optical Radiations 1% 0% 15% 26.90%
9027.50.00 Instruments And Apparatus Using Optical Radiations, Nes 0% 0% 15% 25.75%
9027.81.00 Other instruments and apparatus : Mass spectrometers 1% 0% 15% 26.90%
9027.89.00 Other instruments and apparatus, OTHER Excl. Mass spectrometers 1% 0% 15% 26.90%
9027.90.00 Parts And Accessories Of Instruments For Analysis Of 90.27 1% 0% 15% 26.90%

Heading 90.28

HS Code Description CD SD VAT TTI
9028.10.00 Gas Meters 1% 0% 15% 26.90%
9028.20.00 Liquid Meters 1% 0% 15% 26.90%
9028.30.10 Kilowatt-Hour Meter 25% 0% 15% 58.40%
9028.30.20 Pre-payment, programmable m.function elec. programmable multitariff elec. kwh meter 25% 0% 15% 58.40%
9028.30.90 Electricity Meters Nes. 25% 0% 15% 58.40%
9028.90.10 Gas, Liquid & Electricity Meters, Of Kilowatthour meter 15% 0% 15% 43.00%
9028.90.20 Parts of prepayment kwh meter prgrmble,multifuction,kwh mtr,prgmble multitrf,kwh 15% 0% 15% 43.00%
9028.90.90 Gas, Liquid & Electricity Meters, Excl. Kilowatthour meter 15% 0% 15% 43.00%

Heading 90.29

HS Code Description CD SD VAT TTI
9029.10.10 Fare Meters For Exclusive Use In Taxicabs Or Auto Rickshaws 10% 0% 15% 37.25%
9029.10.90 Revolution Or Producton Counters,Taximeters,Mileometers,Pedometers, Nes 1% 0% 15% 26.90%
9029.20.00 Stroboscopes; speed indicators and tachometers 10% 0% 15% 37.25%
9029.90.00 Parts And Accessories Of Revolution Counters, Etc, Of 90.29 10% 0% 15% 37.25%

Heading 90.30

HS Code Description CD SD VAT TTI
9030.10.00 Instruments And Apparatus For Measuring Or Detecting Ionising Radiations 1% 0% 15% 26.90%
9030.20.00 Cathode-Ray Oscilloscopes And Cathode-Ray Oscillographs 1% 0% 15% 26.90%
9030.31.00 Multimeters 1% 0% 15% 26.90%
9030.32.00 Other inst and appt, for measr or chking volt, cur., resis.or power : Multim. 1% 0% 15% 26.90%
9030.33.00 Other inst and appt, for measr or chk volt, cur., resis.or power : Multim. wit 1% 0% 15% 26.90%
9030.39.00 Instruments... For Measu./Check. Volt.,Current, with a recoding device 1% 0% 15% 26.90%
9030.40.00 Measuring/Checking Instruments/Apparatus For Telecommunications 1% 0% 15% 26.90%
9030.82.00 Instruments For Measuring Or Checking Semiconductor Wafers Or Devices 1% 0% 15% 26.90%
9030.84.00 Other instruments & apparatus with a recording device 1% 0% 15% 26.90%
9030.89.00 Instruments... For Measuring/Checking Electronic Gain Etc, Nes 1% 0% 15% 26.90%
9030.90.00 Parts/Accessories Of Electrical... Measuring... Instruments Of 90.30 1% 0% 15% 26.90%

Heading 90.31

HS Code Description CD SD VAT TTI
9031.10.00 Machines for balancing mechanical parts 1% 0% 15% 26.90%
9031.20.00 Test Benches 1% 0% 15% 26.90%
9031.41.00 Instruments For Inspecting Semiconductor Wafers/Devices/Photomasks/Reticls 1% 0% 15% 26.90%
9031.49.00 Optical Instruments And Appliances For Measuring Or Checking, Nes 1% 0% 15% 26.90%
9031.80.00 Instruments, Appliances And Machines For Measuring Or Checking, Nes 1% 0% 15% 26.90%
9031.90.00 Parts And Accessories Of Measuring Instruments... Nes, Of 90.31 1% 0% 15% 26.90%

Heading 90.32

HS Code Description CD SD VAT TTI
9032.10.00 Thermostats 1% 0% 15% 26.90%
9032.20.00 Manostats 1% 0% 15% 26.90%
9032.81.00 Automatic Regulating... Instruments/Apparatus, Hydraulic Or Pneumatic 1% 0% 0% 11.00%
9032.89.00 Automatic Regulating Or Controlling Instruments And Apparatus, Nes 5% 0% 15% 31.50%
9032.90.00 Parts And Accessories Of Automatic Regulating Devices Of 90.32 1% 0% 15% 26.90%

Heading 90.33

HS Code Description CD SD VAT TTI
9033.00.10 Parts And Accessories, Nes, For Machines, Appliances, Etc, Of Chapter 90 1% 0% 15% 26.90%
9033.00.90 Parts And Accessories, Nes, For Machines, Appliances, Etc, Of Chapter 90 10% 0% 15% 37.25%
‹ Chapter 89: Ships, boats and floating structures Chapter 91: Clocks and watches and parts thereof ›

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