HS Code 84242010
Spray Guns And Similar Appliances Of Industrial Use
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84242010 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Spray Guns And Similar Appliances Of Industrial Use is classified under HS code 84242010, which sits in heading 8424 (Mechanical appliances for projecting, dispersing or spraying liquids or powders; fire extinguishers, spray guns, steam, sand blasting machines) 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 84242010 in 6 of 6 months, totalling 90,051 kg at an assessable value of BDT 185,303,458. That is an average of BDT 2,058 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 972nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,579 kg | BDT 21,972,552 | BDT 1,410 |
| January 2026 | 4,934 kg | BDT 5,647,366 | BDT 1,145 |
| February 2026 | 12,644 kg | BDT 29,898,018 | BDT 2,365 |
| March 2026 | 30,527 kg | BDT 95,692,727 | BDT 3,135 |
| April 2026 | 6,647 kg | BDT 4,523,961 | BDT 681 |
| May 2026 | 19,720 kg | BDT 27,568,834 | BDT 1,398 |
Bonded imports. A further 5,709 kg worth BDT 15,178,542 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 7.6% 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%, 84242010 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 8424 alone, rates run from 12.5% to 39.75% across 12 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.