HS Code 84195000
Heat Exchange Units
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84195000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Heat Exchange Units is classified under HS code 84195000, which sits in heading 8419 (Machinery, plant (not domestic), or laboratory equipment; electrically heated or not, (excluding items in 85.14) for the treatment of materials by a process involving change of temperature; including instantaneous or non electric storage water heaters) 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 0%, 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 28.73%, 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 84195000 in 6 of 6 months, totalling 331,446 kg at an assessable value of BDT 1,041,086,307. That is an average of BDT 3,141 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 100th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 76,037 kg | BDT 56,935,636 | BDT 749 |
| January 2026 | 58,252 kg | BDT 101,056,476 | BDT 1,735 |
| February 2026 | 61,538 kg | BDT 81,260,586 | BDT 1,320 |
| March 2026 | 35,298 kg | BDT 54,973,250 | BDT 1,557 |
| April 2026 | 58,857 kg | BDT 86,807,566 | BDT 1,475 |
| May 2026 | 41,464 kg | BDT 660,052,793 | BDT 15,919 |
Bonded imports. A further 4,200 kg worth BDT 190,507,758 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 15.5% 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 28.73%, 84195000 sits below that average by 6.86 percentage points. It is the 166th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 32.35 points.
Within heading 8419 alone, rates run from 27.5% to 64.25% across 18 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.