HS Code 84186994
Of compressor imported by VAT registered compressor manufacturers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84186994 would be approximately BDT 65,840.00, because the Total Tax Incidence is 65.84% of the assessable value.
What these figures mean
Of compressor imported by VAT registered compressor manufacturers is classified under HS code 84186994, which sits in heading 8418 (Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading no. 8415) 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 30%, 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 65.84%, 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 March 2026, NBR recorded commercial imports under 84186994 in 2 of 6 months, totalling 1,790 kg at an assessable value of BDT 551,843. That is an average of BDT 308 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,043rd largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 480 kg | BDT 59,940 | BDT 125 |
| March 2026 | 1,310 kg | BDT 491,903 | BDT 375 |
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 65.84%, 84186994 sits above that average by 30.25 percentage points. It is the 34th 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 4.76 points.
Within heading 8418 alone, rates run from 28.73% to 112.03% across 14 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 30%. 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.