HS Code 84189900
Parts for imported by VAT registered refrigerator and freezer manufacturers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84189900 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Parts for imported by VAT registered refrigerator and freezer manufacturers is classified under HS code 84189900, 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 25%, Supplementary Duty of 30%, 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 112.03%, 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 84189900 in 6 of 6 months, totalling 3,039,180 kg at an assessable value of BDT 1,510,873,638. That is an average of BDT 497 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 297th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 438,399 kg | BDT 209,494,142 | BDT 478 |
| January 2026 | 512,613 kg | BDT 274,861,377 | BDT 536 |
| February 2026 | 575,418 kg | BDT 239,848,071 | BDT 417 |
| March 2026 | 450,998 kg | BDT 226,378,886 | BDT 502 |
| April 2026 | 699,285 kg | BDT 387,395,555 | BDT 554 |
| May 2026 | 362,467 kg | BDT 172,895,607 | BDT 477 |
Bonded imports. A further 9 kg worth BDT 225,526 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 0.0% 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 112.03%, 84189900 sits above that average by 76.44 percentage points. It is the 10th 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 50.95 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.