HS Code 84213100
Intake Air Filters For Internal Combustion Engines
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84213100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Intake Air Filters For Internal Combustion Engines is classified under HS code 84213100, 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 0%, 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 64.25%, 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 84213100 in 6 of 6 months, totalling 779,105 kg at an assessable value of BDT 617,023,106. That is an average of BDT 792 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 466th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 111,983 kg | BDT 82,173,651 | BDT 734 |
| January 2026 | 121,044 kg | BDT 86,472,585 | BDT 714 |
| February 2026 | 123,407 kg | BDT 96,533,661 | BDT 782 |
| March 2026 | 133,904 kg | BDT 115,794,884 | BDT 865 |
| April 2026 | 172,399 kg | BDT 140,167,008 | BDT 813 |
| May 2026 | 116,368 kg | BDT 95,881,317 | BDT 824 |
Bonded imports. A further 72 kg worth BDT 4,182,740 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 0.7% 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 64.25%, 84213100 sits above that average by 28.66 percentage points. It is the 35th 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 3.17 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.