HS Code 84158120
Air handling unit or HVAC system requiring more than 2,00,000 BTU or equivalent
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84158120 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Air handling unit or HVAC system requiring more than 2,00,000 BTU or equivalent is classified under HS code 84158120, which sits in heading 8415 (Air conditioning machines; comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated) 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 December 2025 and May 2026, NBR recorded commercial imports under 84158120 in 6 of 6 months, totalling 946,651 kg at an assessable value of BDT 741,644,205. That is an average of BDT 783 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 243rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 64,805 kg | BDT 57,430,444 | BDT 886 |
| January 2026 | 20,453 kg | BDT 69,837,650 | BDT 3,415 |
| February 2026 | 4,337 kg | BDT 32,022,682 | BDT 7,384 |
| March 2026 | 35,265 kg | BDT 147,453,307 | BDT 4,181 |
| April 2026 | 306,658 kg | BDT 210,827,407 | BDT 688 |
| May 2026 | 515,133 kg | BDT 224,072,715 | BDT 435 |
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%, 84158120 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.
Within heading 8415 alone, rates run from 28.73% to 223.5% 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.