HS Heading 8415
Air conditioning machines; comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
20 tariff lines in this heading, within chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 84151010 | A/C, Window/wall self contained Requiring more than 2,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84151020 | A/C Machines, window/wall type >90,000 BTU, BUT <2,00,000 BTU | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 84151090 | Window or wall air conditioning machines, self-contained, nes | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 84152010 | Air conditioning machine requiring more than 2,00,000 BTU or equivalent of a kind used for persons, | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84152020 | AIR CON.MCH >200,000BTU,OR EQV.USE FOR PRSN IN MOTOR VEHI.IMP.BY VAT REG.BUS BDY BLD. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 84152090 | MOTOR VEHICLE A/C, EXCLUDING VAT REG. BUS BUIDLING IND. | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 84158110 | Requiring more than 2,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84158120 | Air handling unit or HVAC system requiring more than 2,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84158130 | A/C Machine , with refrigerating unit and valve requiring > 90,000 BTU <2,00,000 BTU | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 84158190 | Air conditioning machines, with refrigerating unit and valve, nes | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 84158210 | Requiring more than 2,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84158220 | Air handling unit or HVAC system requiring more than 2,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84158230 | A/C Machine with ref. unit requiring >90,000 BTU not exceeding 2,00,000 BTU | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 84158290 | Air conditioning machines, with refrigerating unit, no valve, nes | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 84158310 | For textile requiring more than 200,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84158320 | For textile requiring more than 200,000 BTU or equivalent | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 84158330 | Stability/Humidity chamber for pharmaceutical industries | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84158390 | Air conditioning machines, without refrigerating unit, nes | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 84159010 | Indoor or outdoor unit | 25 | 100 | 15 | 5 | 5 | 7.5 | 223.5% |
| 84159090 | Parts of other Air Conditioning Machine | 25 | 60 | 15 | 5 | 5 | 7.5 | 159.8% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 6,505,476,165 (9,601,465 kg) under this heading, across 20 of its 20 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 15 | 1,091,522 kg | BDT 1,248,023,600 |
| January 2026 | 15 | 1,354,516 kg | BDT 927,668,545 |
| February 2026 | 14 | 1,233,636 kg | BDT 855,802,166 |
| March 2026 | 17 | 1,470,743 kg | BDT 1,077,959,160 |
| April 2026 | 19 | 3,236,305 kg | BDT 1,704,994,210 |
| May 2026 | 16 | 1,214,743 kg | BDT 691,028,484 |
The largest lines by assessable value in May 2026:
- 84158120 — Air handling unit or HVAC system requiring more than 2,00,000 BTU or equivalent — BDT 224,072,715
- 84158310 — For textile requiring more than 200,000 BTU or equivalent — BDT 122,231,491
- 84159090 — Parts of other Air Conditioning Machine — BDT 90,684,873
- 84151010 — A/C, Window/wall self contained Requiring more than 2,00,000 BTU or equivalent — BDT 88,997,431
- 84158210 — Requiring more than 2,00,000 BTU or equivalent — BDT 46,123,574
Bonded imports. A further BDT 103,981,938 (97,268 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 1.6% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.