HS Code 84238100
Weighing Machinery, Nes, Of Weighing Capacity =<30kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84238100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Weighing Machinery, Nes, Of Weighing Capacity =<30kg is classified under HS code 84238100, which sits in heading 8423 (Weighing machines; excluding balances of a sensitivity of 5cg or better, including weight operated counting or checking machines and weights of all kinds) 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 10%, 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 39.75%, 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 84238100 in 6 of 6 months, totalling 577,689 kg at an assessable value of BDT 162,237,000. That is an average of BDT 281 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,518th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 130,026 kg | BDT 36,932,865 | BDT 284 |
| January 2026 | 100,121 kg | BDT 32,014,673 | BDT 320 |
| February 2026 | 101,645 kg | BDT 27,044,328 | BDT 266 |
| March 2026 | 132,438 kg | BDT 39,482,467 | BDT 298 |
| April 2026 | 69,159 kg | BDT 16,189,941 | BDT 234 |
| May 2026 | 44,300 kg | BDT 10,572,726 | BDT 239 |
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 39.75%, 84238100 sits above that average by 4.16 percentage points. It is the 76th 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 21.33 points.
Within heading 8423 alone, rates run from 27.5% to 39.75% across 9 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.