HS Heading 8460
Machine-tools; for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products
10 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 |
|---|---|---|---|---|---|---|---|---|
| 84601200 | Flat-surface grinding machines Numerically controlled | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84601900 | Flat-Surface Grinding Machines, 0.01mm Accuracy, Nes | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84602200 | Centreless grinding machines, numerically controlled | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84602300 | Other cylindrical grinding machines, numerically controlled | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84602400 | Other, numerically controlled | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84602900 | Grinding Machines, Nes, Accurate To 0.01mm | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84603100 | Sharpening (Tool Or Cutter Grinding) Machines, Numerically Controlled | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84603900 | Sharpening (Tool Or Cutter Grinding) Machines, Nes | 0 | 0 | 15 | 5 | 0 | 7.5 | 27.5% |
| 84604000 | Honing Or Lapping Machines, For Working Metal | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
| 84609000 | Other Machines For Deburring, Grinding, Polishing, Etc, Metal, Nes | 1 | 0 | 15 | 5 | 0 | 7.5 | 28.73% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 146,414,454 (309,852 kg) under this heading, across 10 of its 10 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 9 | 131,524 kg | BDT 56,996,892 |
| January 2026 | 4 | 32,605 kg | BDT 15,865,918 |
| February 2026 | 6 | 63,306 kg | BDT 27,433,012 |
| March 2026 | 8 | 49,273 kg | BDT 27,505,255 |
| April 2026 | 4 | 18,174 kg | BDT 11,187,729 |
| May 2026 | 6 | 14,970 kg | BDT 7,425,648 |
The largest lines by assessable value in May 2026:
- 84603900 — Sharpening (Tool Or Cutter Grinding) Machines, Nes — BDT 4,814,446
- 84609000 — Other Machines For Deburring, Grinding, Polishing, Etc, Metal, Nes — BDT 1,597,472
- 84601900 — Flat-Surface Grinding Machines, 0.01mm Accuracy, Nes — BDT 869,743
- 84601200 — Flat-surface grinding machines Numerically controlled — BDT 98,516
- 84602400 — Other, numerically controlled — BDT 25,776
Bonded imports. A further BDT 12,977,606 (12,893 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 8.1% 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.