HS Heading 8538
Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8535, 8536 and 8537
2 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 |
|---|---|---|---|---|---|---|---|---|
| 85381000 | Boards... Desks, Cabinets And Other Bases For Goods Of 85.37, Not Equipped | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 85389000 | Other than Parts Of Apparatus Of 85.35 To 85.37, Nes | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 3,951,881,797 (3,487,985 kg) under this heading, across 2 of its 2 tariff lines.
NBR's import statements also record one code under this heading that the published Operative Tariff 2026-2027 does not list (85389090). 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 | 2 | 712,811 kg | BDT 804,060,139 |
| January 2026 | 3 | 719,382 kg | BDT 935,986,482 |
| February 2026 | 3 | 778,039 kg | BDT 807,177,295 |
| March 2026 | 3 | 517,376 kg | BDT 589,616,159 |
| April 2026 | 3 | 345,518 kg | BDT 412,763,432 |
| May 2026 | 3 | 414,859 kg | BDT 402,278,290 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 29,527,617 (766 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.7% 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.