HS Code 84148049
Compressor Excl Industial and VAT MFG AIRCON
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84148049 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Compressor Excl Industial and VAT MFG AIRCON is classified under HS code 84148049, which sits in heading 8414 (Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan; gas-tight biological safety cabinets whether or not fitted with filters) 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 10%, 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 39.75%, 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 84148049 in 6 of 6 months, totalling 3,938,238 kg at an assessable value of BDT 3,257,904,055. That is an average of BDT 827 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 299th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 563,732 kg | BDT 573,251,544 | BDT 1,017 |
| January 2026 | 739,708 kg | BDT 597,656,162 | BDT 808 |
| February 2026 | 569,415 kg | BDT 478,339,498 | BDT 840 |
| March 2026 | 750,445 kg | BDT 737,257,552 | BDT 982 |
| April 2026 | 1,020,701 kg | BDT 699,647,013 | BDT 685 |
| May 2026 | 294,237 kg | BDT 171,752,286 | BDT 584 |
Bonded imports. A further 12 kg worth BDT 9,721,857 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 0.3% 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 39.75%, 84148049 sits above that average by 4.16 percentage points. It is the 76th 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 21.33 points.
Within heading 8414 alone, rates run from 28.73% to 135.91% across 20 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.