HS Heading 8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading no. 8415
14 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 |
|---|---|---|---|---|---|---|---|---|
| 84181000 | Combined refrigerator-freezers, fitted with separate external doors | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84182100 | Compression-type household refrigerators | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84182900 | Household refrigerators, nes | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84183000 | Freezers of the chest type, not exceeding 800 L capacity | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84184000 | Freezers of the upright type, not exceeding 900 L capacity | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84185000 | Other furniture (chests, cabinets, display counters, show-cases and | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84186110 | Indstrl.Refrigeration/Freezing Equipment,Compression Type..Heat ExchRequiring more than 2,00,000 BTU | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84186190 | Oth.Re/Freg.Compres.Type Units Whose Cndnsrs.Are Heat Exchngrs.Ex.Indstrl. | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84186910 | Refrigerating Or Freezing Equipment,Heat Pumps, Industrial Requiring more than 2,00,000 BTU | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84186994 | Of compressor imported by VAT registered compressor manufacturers | 1 | 30 | 15 | 5 | 0 | 7.5 | 65.84% |
| 84186995 | Special type laboratory refrigerator imported by pharmaceutical industries | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84186999 | Freezers of the upright type, (Excl.) exceeding 900 L or 800L capacity | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84189100 | Furniture Designed To Receive Refrigerating Or Freezing Equipment | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 84189900 | Parts for imported by VAT registered refrigerator and freezer manufacturers | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 5,678,476,166 (10,761,254 kg) under this heading, across 14 of its 14 tariff lines.
NBR's import statements also record one code under this heading that the published Operative Tariff 2026-2027 does not list (84186997). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 14 | 1,071,026 kg | BDT 626,309,310 |
| January 2026 | 14 | 2,308,707 kg | BDT 1,165,502,210 |
| February 2026 | 13 | 1,662,121 kg | BDT 870,908,424 |
| March 2026 | 13 | 1,849,058 kg | BDT 1,126,890,375 |
| April 2026 | 13 | 2,646,303 kg | BDT 1,234,719,587 |
| May 2026 | 13 | 1,224,039 kg | BDT 654,146,260 |
The largest lines by assessable value in May 2026:
- 84189900 — Parts for imported by VAT registered refrigerator and freezer manufacturers — BDT 172,895,607
- 84183000 — Freezers of the chest type, not exceeding 800 L capacity — BDT 135,572,118
- 84182900 — Household refrigerators, nes — BDT 111,750,472
- 84186997 — BDT 97,360,442
- 84186910 — Refrigerating Or Freezing Equipment,Heat Pumps, Industrial Requiring more than 2,00,000 BTU — BDT 56,411,764
Bonded imports. A further BDT 262,418,834 (404,622 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 4.4% 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.