HS Heading 8506
Cells and batteries; primary
9 tariff lines in this heading, within chapter 85 (Electrical machinery and equipment and parts thereof; sound and television recorders and reproducers). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 85061000 | Primary cells & primary Battery of Manganese dioxide, TV | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85063000 | Primary Cells And Primary Batteries Of Mercuric Oxide | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85064000 | Primary Cells And Primary Batteries Of Silver Oxide | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85065000 | Primary Cells And Primary Batteries Of Lithium | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85066010 | Primary Cells And Primary Batteries Of Air-Zinc | 5 | 0 | 15 | 5 | 5 | 7.5 | 39.75% |
| 85066090 | Primary Cells And Primary Batteries Of Air-Zinc EXCL. Hearing Aid | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85068000 | Primary Cells And Primary Batteries, Nes | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85069010 | Separator (Parts Of Primary Cells And Primary Batteries) | 10 | 0 | 15 | 1 | 0 | 7.5 | 35.75% |
| 85069090 | Parts Of Primary Cells And Primary Batteries,Excl.Separator, Nes | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 90,709,841 (72,000 kg) under this heading, across 8 of its 9 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 5 | 8,030 kg | BDT 12,036,442 |
| January 2026 | 7 | 5,215 kg | BDT 5,650,788 |
| February 2026 | 6 | 8,573 kg | BDT 6,749,869 |
| March 2026 | 4 | 13,508 kg | BDT 17,431,552 |
| April 2026 | 5 | 26,440 kg | BDT 35,716,990 |
| May 2026 | 6 | 10,234 kg | BDT 13,124,200 |
The largest lines by assessable value in May 2026:
- 85065000 — Primary Cells And Primary Batteries Of Lithium — BDT 12,168,588
- 85061000 — Primary cells & primary Battery of Manganese dioxide, TV — BDT 630,794
- 85068000 — Primary Cells And Primary Batteries, Nes — BDT 177,818
- 85069090 — Parts Of Primary Cells And Primary Batteries,Excl.Separator, Nes — BDT 130,992
- 85066090 — Primary Cells And Primary Batteries Of Air-Zinc EXCL. Hearing Aid — BDT 14,777
Bonded imports. A further BDT 109,918,565 (24,362 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 54.8% of everything imported under this heading: most of this trade never pays the duty rates shown above.
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.