HS Code 84244190
Agricultural or horticultural sprayers Portable sprayers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84244190 would be approximately BDT 13,580.00, because the Total Tax Incidence is 13.58% of the assessable value.
What these figures mean
Agricultural or horticultural sprayers Portable sprayers is classified under HS code 84244190, 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 13.58%, 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 84244190 in 6 of 6 months, totalling 415,071 kg at an assessable value of BDT 137,851,636. That is an average of BDT 332 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,191st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 60,657 kg | BDT 23,350,138 | BDT 385 |
| January 2026 | 80,420 kg | BDT 31,911,203 | BDT 397 |
| February 2026 | 86,803 kg | BDT 32,570,898 | BDT 375 |
| March 2026 | 37,328 kg | BDT 13,993,015 | BDT 375 |
| April 2026 | 73,675 kg | BDT 16,729,449 | BDT 227 |
| May 2026 | 76,188 kg | BDT 19,296,933 | BDT 253 |
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 13.58%, 84244190 sits below that average by 22.01 percentage points. It is the 600th 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 47.5 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.