HS Code 84049000
parts of 8401 to 8404
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84049000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
parts of 8401 to 8404 is classified under HS code 84049000, which sits in heading 8404 (Auxiliary plant for use with boilers of heading no. 8402 or 8403; e.g. economisers, super-heaters, soot removers, gas recoverers), condensers for steam or other vapour power units) of chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 1%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 28.73%, 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 January 2026 and May 2026, NBR recorded commercial imports under 84049000 in 5 of 6 months, totalling 14,146 kg at an assessable value of BDT 2,730,127. That is an average of BDT 193 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,624th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 8,404 kg | BDT 591 | BDT 0 |
| February 2026 | 1 kg | BDT 11,633 | BDT 11,633 |
| March 2026 | 1,430 kg | BDT 613,565 | BDT 429 |
| April 2026 | 2,376 kg | BDT 964,841 | BDT 406 |
| May 2026 | 1,935 kg | BDT 1,139,497 | BDT 589 |
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 84 contains 648 tariff lines, averaging 35.59%. At 28.73%, 84049000 sits below that average by 6.86 percentage points. It is the 166th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 32.35 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.