HS Code 84212920
Haemodialyser (Artificial Kidney)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84212920 would be approximately BDT 7,500.00, because the Total Tax Incidence is 7.5% of the assessable value.
What these figures mean
Haemodialyser (Artificial Kidney) is classified under HS code 84212920, 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 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 0%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 7.5%, 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 84212920 in 6 of 6 months, totalling 117,046 kg at an assessable value of BDT 349,616,863. That is an average of BDT 2,987 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 527th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13,187 kg | BDT 31,096,157 | BDT 2,358 |
| January 2026 | 36,187 kg | BDT 97,259,881 | BDT 2,688 |
| February 2026 | 12,552 kg | BDT 34,124,335 | BDT 2,719 |
| March 2026 | 13,866 kg | BDT 58,029,509 | BDT 4,185 |
| April 2026 | 15,916 kg | BDT 50,087,516 | BDT 3,147 |
| May 2026 | 25,338 kg | BDT 79,019,465 | BDT 3,119 |
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 7.5%, 84212920 sits below that average by 28.09 percentage points. It is the 647th 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 53.58 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.
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.