Bangladesh HS Code Detail
96099010 — Slate Pencil
Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.
HS code 96099010 covers Slate Pencil. Under the Bangladesh customs tariff for FY 2026-2027, importers pay Customs Duty (CD) of 5.00%, Regulatory Duty (RD) of 0.00%, Supplementary Duty (SD) of 0.00%, Value Added Tax (VAT) at 15.00%, Advance Income Tax (AIT) of 5.00% and Advance Tax (AT) of 7.50%, giving a total tax incidence of approximately 33.63% on the assessable value.
Product Scope & Commercial Context
Practical description and commercial identification for customs clearance in Bangladesh.
Official Tariff Description: Slate Pencil
Commercial Explanation:
This classification covers commercial shipments belonging to Heading 9609 under Chapter 96. Products classified under 8-digit code 96099010 are assessed based on custom valuation rules at Bangladesh sea, land, and air ports.
Import Compliance & Regulatory Requirements
Mandatory agency clearances and regulatory conditions for releasing cargo at Chittagong Port and other entry ports.
- Commercial Invoice & Packing List
- Bill of Lading (B/L) / Airway Bill
- Letter of Credit (L/C) / Import Permit
- Country of Origin (COO) Certificate
Tariff Rate Summary
These statutory rate fields drive the sequential import duty and tax calculation for this HS code.
Sample Duty Calculation ($1,000.00 USD Invoice)
Indexable reference calculation based on a $1,000.00 USD CIF invoice converted at BDT 123.33.
| Tax Layer | Statutory Rate | Applied Base | Tax Amount |
|---|---|---|---|
| CD () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| RD () | 0.0% | ৳ 124559.36 | ৳ 0.00 |
| SD () | 0.0% | ৳ 130787.33 | ৳ 0.00 |
| VAT () | 15.0% | ৳ 130787.33 | ৳ 19618.10 |
| AIT () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| AT () | 7.5% | ৳ 130787.33 | ৳ 9809.05 |
| Total Estimated Landed Cost | ৳ 166442.45 | ||
How Duty Is Applied
Bangladesh import duty is calculated step by step on an increasing base, not as one flat percentage.
Classification Notes
Use these fields for quick reference before customs costing or tariff review.
HS Code
96099010
Description
Slate Pencil
Heading
9609 — Pencils And Crayons, With Leads Encased In A Rigid Sheath
Chapter
Chapter 96 — Miscellaneous manufactured articles