HS Heading 8523
Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, excluding products of Chapter 37
22 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 |
|---|---|---|---|---|---|---|---|---|
| 85232100 | Cards incorporating a magnetic stripe | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 85232911 | Recitation from the Holy Quran; Reproductions of speech | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 85232912 | Database; os; dev tools; productivity; communication or collaboration soft. | 15 | 0 | 15 | 2 | 0 | 7.5 | 42.88% |
| 85232913 | Other software for automatic data processing machines | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85232919 | Other recorded media excl. rec. from holy Quran, software, reproduction of spe | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85232990 | Other Magnetic Media | 15 | 0 | 15 | 2 | 0 | 7.5 | 42.88% |
| 85234100 | Optical media: Unrecorded | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 85234910 | Optical media: Recitation from the Holy Quran; Reproductions of speech | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 85234921 | Database; os; development tools; productivity; communication or collaboration soft. | 15 | 0 | 15 | 2 | 0 | 7.5 | 42.88% |
| 85234929 | Optical media: Incorporating computer software | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85234990 | Other Optical media (EXCL. Unrecorded) | 25 | 0 | 15 | 2 | 5 | 7.5 | 61.25% |
| 85235110 | Flash memory card or similar media | 5 | 0 | 0 | 2 | 0 | 7.5 | 14.88% |
| 85235121 | Database,os, dev. tools, security software ms office internet ... presentation tools | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 85235129 | Other software for automatic data processing machines | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85235190 | Solid-state non-volatile storage devices, excl flash memory | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85235200 | Smart cards | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 85235910 | Proximity Cards and tags | 25 | 0 | 15 | 2 | 5 | 7.5 | 61.25% |
| 85235920 | RFID TAG | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85235990 | Semiconductor media : Excl. Proximity Cards and tags | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 85238010 | Database; os; dev. tools; productivity; commn or collaboration soft. | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 85238020 | Other software for automatic data processing machines | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85238090 | Excl Database; os; dev. tools; productivity; commn or collaboration soft. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 8,122,905,795 (99,597 kg) under this heading, across 22 of its 22 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 19 | 15,858 kg | BDT 1,754,313,102 |
| January 2026 | 18 | 29,105 kg | BDT 1,854,617,420 |
| February 2026 | 19 | 16,308 kg | BDT 571,414,691 |
| March 2026 | 18 | 15,907 kg | BDT 2,245,856,197 |
| April 2026 | 19 | 16,249 kg | BDT 756,297,320 |
| May 2026 | 18 | 6,170 kg | BDT 940,407,065 |
The largest lines by assessable value in May 2026:
- 85234929 — Optical media: Incorporating computer software — BDT 635,933,154
- 85232919 — Other recorded media excl. rec. from holy Quran, software, reproduction of spe — BDT 246,429,270
- 85238010 — Database; os; dev. tools; productivity; commn or collaboration soft. — BDT 18,434,807
- 85235200 — Smart cards — BDT 8,984,727
- 85234990 — Other Optical media (EXCL. Unrecorded) — BDT 7,944,420
Bonded imports. A further BDT 19,112,934,537 (2,410,029 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 70.2% 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.