HS Code 84212300
Oil Or Petrol-Filters For Internal Combustion Engines
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84212300 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Oil Or Petrol-Filters For Internal Combustion Engines is classified under HS code 84212300, which sits in heading 8421 (Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases) 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 20%, 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 96.1%, 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 84212300 in 6 of 6 months, totalling 722,204 kg at an assessable value of BDT 625,380,426. That is an average of BDT 866 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 411th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 75,488 kg | BDT 80,609,415 | BDT 1,068 |
| January 2026 | 100,351 kg | BDT 94,284,350 | BDT 940 |
| February 2026 | 92,603 kg | BDT 80,404,502 | BDT 868 |
| March 2026 | 132,571 kg | BDT 116,412,598 | BDT 878 |
| April 2026 | 168,634 kg | BDT 138,830,423 | BDT 823 |
| May 2026 | 152,557 kg | BDT 114,839,138 | BDT 753 |
Bonded imports. A further 2,378 kg worth BDT 45,651,588 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 6.8% 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 96.1%, 84212300 sits above that average by 60.51 percentage points. It is the 20th 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 35.02 points.
Within heading 8421 alone, rates run from 7.5% to 96.1% across 29 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 20%. 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.