HS Code 9508.25.00

Water rides

Duty rates for 9508.25.00 (FY 2025-2026)

CD
25%
RD
5%
SD
0%
VAT
15%
AIT
5%
AT
3%
TTI
58.40%

Description: Water rides

Chapter 95: Toys, games and sports requisites; parts and accessories

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.

Worked example: importing goods worth Tk 100,000

Suppose the CIF value (cost + insurance + freight) of a shipment under 9508.25.00 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:

TaxCharged onRateAmount (Tk)
Assessable valueCIF + 1% landing charge101,000.00
Customs Duty (CD)AV25%25,250.00
Regulatory Duty (RD)AV5%5,050.00
Supplementary Duty (SD)AV + CD + RD0%0.00
Value Added Tax (VAT)AV + CD + RD + SD15%19,695.00
Advance Income Tax (AIT)AV5%5,050.00
Advance Tax (AT)AV + CD + RD + SD3%3,939.00
Total duty & taxes58,984.00
Landed cost (AV + taxes)159,984.00

So every Tk 100 of assessable value under this code carries about Tk 58.40 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.

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Classifying goods under 9508.25.00

Bangladesh HS code 9508.25.00 sits in heading 95.08 of chapter 95 (toys, games and sports requisites; parts and accessories). The first six digits (9508.25) 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.

Other codes in heading 95.08

9508.10.00 TRAVELLING CIRCUSES AND TRAVELLING MANAGERIES
9508.21.00 Roller coasters
9508.22.00 Carousels, swings and roundabouts
9508.23.00 Dodge’em cars
9508.24.00 Motion simulators and moving theatres
9508.26.00 Water park amusements
9508.29.00 Other
9508.30.00 Fairground amusements
9508.40.00 Travelling theatres

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