HS Code 84158230
A/C Machine with ref. unit requiring >90,000 BTU not exceeding 2,00,000 BTU
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84158230 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
A/C Machine with ref. unit requiring >90,000 BTU not exceeding 2,00,000 BTU is classified under HS code 84158230, 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 84158230 in 5 of 6 months, totalling 14,964 kg at an assessable value of BDT 31,255,304. That is an average of BDT 2,089 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,459th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 640 kg | BDT 591,578 | BDT 924 |
| January 2026 | 4,969 kg | BDT 6,245,022 | BDT 1,257 |
| March 2026 | 6,150 kg | BDT 22,010,721 | BDT 3,579 |
| April 2026 | 1,712 kg | BDT 751,683 | BDT 439 |
| May 2026 | 1,493 kg | BDT 1,656,300 | BDT 1,109 |
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 64.25%, 84158230 sits above that average by 28.66 percentage points. It is the 35th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.