HS Code 84158390
Air conditioning machines, without refrigerating unit, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84158390 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, without refrigerating unit, nes is classified under HS code 84158390, 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 84158390 in 6 of 6 months, totalling 3,694 kg at an assessable value of BDT 5,493,613. That is an average of BDT 1,487 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,206th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 757 kg | BDT 3,054,635 | BDT 4,035 |
| January 2026 | 96 kg | BDT 308,505 | BDT 3,214 |
| February 2026 | 307 kg | BDT 1,089,742 | BDT 3,550 |
| March 2026 | 920 kg | BDT 534,430 | BDT 581 |
| April 2026 | 993 kg | BDT 345,992 | BDT 348 |
| May 2026 | 621 kg | BDT 160,309 | BDT 258 |
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 223.5%, 84158390 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.