HS Code 84099990
Parts For Compression-Ignition Internal Combustion Engines, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84099990 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Parts For Compression-Ignition Internal Combustion Engines, Nes is classified under HS code 84099990, 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 5%, 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 33.63%, 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 84099990 in 6 of 6 months, totalling 5,284,268 kg at an assessable value of BDT 2,158,325,569. That is an average of BDT 408 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 177th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 920,953 kg | BDT 338,655,812 | BDT 368 |
| January 2026 | 1,123,174 kg | BDT 451,857,366 | BDT 402 |
| February 2026 | 829,538 kg | BDT 398,745,673 | BDT 481 |
| March 2026 | 699,170 kg | BDT 294,307,100 | BDT 421 |
| April 2026 | 915,919 kg | BDT 346,445,834 | BDT 378 |
| May 2026 | 795,514 kg | BDT 328,313,784 | BDT 413 |
Bonded imports. A further 395 kg worth BDT 18,123,501 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.8% of the total value imported under this code, the rest entering commercially.
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.
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 33.63%, 84099990 sits below that average by 1.96 percentage points. It is the 135th 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 27.45 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.