HS Code 84099190
Parts For Spark-Ignition Internal Combustion Engines(Excl.Aircraft),Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84099190 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Parts For Spark-Ignition Internal Combustion Engines(Excl.Aircraft),Nes is classified under HS code 84099190, which sits in heading 8409 (Parts suitable for use solely or principally with the engines of heading no. 8407 or 8408) 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 15%, 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 45.88%, 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 84099190 in 6 of 6 months, totalling 2,211,615 kg at an assessable value of BDT 2,186,627,773. That is an average of BDT 989 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 222nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 307,318 kg | BDT 282,625,812 | BDT 920 |
| January 2026 | 419,513 kg | BDT 389,749,115 | BDT 929 |
| February 2026 | 447,069 kg | BDT 430,600,164 | BDT 963 |
| March 2026 | 394,075 kg | BDT 433,786,084 | BDT 1,101 |
| April 2026 | 405,580 kg | BDT 402,189,931 | BDT 992 |
| May 2026 | 238,060 kg | BDT 247,676,667 | BDT 1,040 |
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 45.88%, 84099190 sits above that average by 10.29 percentage points. It is the 69th 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 15.2 points.
Within heading 8409 alone, rates run from 13.58% to 45.88% across 5 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.