Download Our Mobile App
Get the CNF Agent BD app for a better experience!
Description: Refils For Ball-Point Pens, Comprising The Ball-Point And Ink-Reservoir
Chapter 96: Miscellaneous manufactured articles
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 9608.60.00 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 | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 19,695.00 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 3,939.00 |
| Total duty & taxes | 58,984.00 | ||
| 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.
Add freight and insurance on the full calculator.
Bangladesh HS code 9608.60.00 sits in heading 96.08 of chapter 96 (miscellaneous manufactured articles). The first six digits (9608.60) 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.
| 9608.10.00 | Ball-Point Pens |
| 9608.20.00 | Felt-Tipped And Other Porous-Tipped Pens And Markers |
| 9608.30.00 | Fountain pens, stylograph pens and other pens |
| 9608.40.00 | Propelling Or Sliding Pencils |
| 9608.50.00 | Sets Of Articles From Two Or More Of The Subheadings |
| 9608.91.00 | Pen nibs and nib points |
| 9608.99.10 | Ball Points For Ball Point Pen |
| 9608.99.90 | Duplicating Stylos; Pen/Pencil Holders; Parts Of Pens, Nes |
Our licensed C&F team handles customs clearance at Dhaka airport and Chattogram port, including HS classification, assessment and duty payment.
Contact us Port values141, DIT Ext road, Fokirapool, Dhaka-1000
+8801531173930
info@cnfagentbd.com