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Description: Upholstered Seats, With Wooden Frames
Chapter 94: Furniture; bedding, mattresses, cushions; lamps and lighting fittings; prefabricated buildings
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 9401.61.00 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 25% | 25,250.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 45% | 59,085.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 28,557.75 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 5,711.55 |
| Total duty & taxes | 128,704.30 | ||
| Landed cost (AV + taxes) | 229,704.30 | ||
So every Tk 100 of assessable value under this code carries about Tk 127.43 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 9401.61.00 sits in heading 94.01 of chapter 94 (furniture; bedding, mattresses, cushions; lamps and lighting fittings; prefabricated buildings). The first six digits (9401.61) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 9401.10.00 | Seats Of A Kind Used For Aircraft |
| 9401.20.10 | SEATS OF KIND USED FOR MOTORCYLE |
| 9401.20.90 | SEATS OF KIND USED FOR OTHER THAN MOTORCYCLE |
| 9401.31.00 | Swivel seats with variable height adjustment : of wood |
| 9401.39.00 | Swivel seats with variable height adjustment :OTHER |
| 9401.41.00 | Seats other than garden seats or camping equipment, converti... |
| 9401.49.00 | Seats other than garden seats or camping equipment, converti... |
| 9401.52.00 | Seats of cane, osier, bamboo or similar materials : Of bambo... |
| 9401.53.00 | Seats of cane, osier, bamboo or similar materials : Of ratta... |
| 9401.59.00 | Seats of cane, osier or similar materials : Excl bamboo or r... |
| 9401.69.00 | Seats With Wooden Frames, Not Upholstered |
| 9401.71.00 | Upholstered Seats, With Metal Frames |
| 9401.79.00 | Seats With Metal Frames, Not Upholstered |
| 9401.80.00 | Seats, Nes |
| 9401.91.00 | Seats (Other Then 94.02) Whether or not cnvrt. into beds, an... |
| 9401.99.00 | Seats (Other Then 94.02) Whether or not cnvrt. into beds, an... |
Our licensed C&F team handles customs clearance at Dhaka airport and Chattogram port, including HS classification, assessment and duty payment.
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