HS Code 84254100
Built-In Jacking Systems Of A Type Used In Garages
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84254100 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Built-In Jacking Systems Of A Type Used In Garages is classified under HS code 84254100, which sits in heading 8425 (Pulley tackle and hoists other than skip hoists; winches and capstans; jacks) 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 84254100 in 6 of 6 months, totalling 75,342 kg at an assessable value of BDT 21,782,310. That is an average of BDT 289 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,414th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,660 kg | BDT 5,308,447 | BDT 419 |
| January 2026 | 1,850 kg | BDT 709,431 | BDT 383 |
| February 2026 | 12,753 kg | BDT 4,778,962 | BDT 375 |
| March 2026 | 22,140 kg | BDT 8,285,347 | BDT 374 |
| April 2026 | 3,580 kg | BDT 900,936 | BDT 252 |
| May 2026 | 22,359 kg | BDT 1,799,187 | BDT 80 |
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 28.73%, 84254100 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 8425 alone, rates run from 27.5% to 39.75% across 7 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.