HS Code 83040000
Filing Cbnts.Card-Index Cbnes../Desk Eqpmnt.Of Base Mtl.Oth.Than Hs 94.03
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83040000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Filing Cbnts.Card-Index Cbnes../Desk Eqpmnt.Of Base Mtl.Oth.Than Hs 94.03 is classified under HS code 83040000, which sits in heading 8304 (Office equipment; filing cabinets, card-index cabinets, paper trays and rests, pen trays, office-stamp stands and the like, of base metal, other than office furniture of heading no. 9403) of chapter 83 (Miscellaneous articles of base metal).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 83040000 in 6 of 6 months, totalling 26,497 kg at an assessable value of BDT 4,134,398. That is an average of BDT 156 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,959th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,217 kg | BDT 960,909 | BDT 184 |
| January 2026 | 4,226 kg | BDT 766,707 | BDT 181 |
| February 2026 | 1,616 kg | BDT 308,800 | BDT 191 |
| March 2026 | 9,295 kg | BDT 1,216,053 | BDT 131 |
| April 2026 | 3,226 kg | BDT 477,181 | BDT 148 |
| May 2026 | 2,917 kg | BDT 404,748 | BDT 139 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 83 contains 45 tariff lines, averaging 68.65%. At 64.25%, 83040000 sits below that average by 4.4 percentage points. It is the 11th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.