HS Code 84158290
Air conditioning machines, with refrigerating unit, no valve, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84158290 would be approximately BDT 223,500.00, because the Total Tax Incidence is 223.5% of the assessable value.
What these figures mean
Air conditioning machines, with refrigerating unit, no valve, nes is classified under HS code 84158290, 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 100%, 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 223.5%, 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 84158290 in 6 of 6 months, totalling 10,652 kg at an assessable value of BDT 13,555,879. That is an average of BDT 1,273 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,907th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,638 kg | BDT 1,776,375 | BDT 673 |
| January 2026 | 1,091 kg | BDT 2,000,758 | BDT 1,834 |
| February 2026 | 130 kg | BDT 162,716 | BDT 1,252 |
| March 2026 | 1,416 kg | BDT 3,403,476 | BDT 2,404 |
| April 2026 | 1,690 kg | BDT 973,966 | BDT 576 |
| May 2026 | 3,687 kg | BDT 5,238,588 | BDT 1,421 |
Bonded imports. A further 11 kg worth BDT 7,228 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 0.1% 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 223.5%, 84158290 sits above that average by 187.91 percentage points. It is the 1st 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 162.42 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.
This line carries supplementary duty of 100%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.