HS Code 84089010
Diesel Engines of capacity 3 to 45 HP
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84089010 would be approximately BDT 25,730.00, because the Total Tax Incidence is 25.73% of the assessable value.
What these figures mean
Diesel Engines of capacity 3 to 45 HP is classified under HS code 84089010, which sits in heading 8408 (Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)) 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 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 25.73%, 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 December 2025 and May 2026, NBR recorded commercial imports under 84089010 in 6 of 6 months, totalling 8,306,614 kg at an assessable value of BDT 1,598,897,714. That is an average of BDT 192 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 138th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,905,795 kg | BDT 399,724,790 | BDT 210 |
| January 2026 | 1,387,261 kg | BDT 267,925,182 | BDT 193 |
| February 2026 | 627,722 kg | BDT 139,987,958 | BDT 223 |
| March 2026 | 975,512 kg | BDT 179,976,463 | BDT 184 |
| April 2026 | 803,361 kg | BDT 142,612,778 | BDT 178 |
| May 2026 | 2,606,963 kg | BDT 468,670,543 | BDT 180 |
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 25.73%, 84089010 sits below that average by 9.86 percentage points. It is the 586th 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 35.35 points.
Within heading 8408 alone, rates run from 25.73% to 96.1% across 9 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.