HS Code 84281000
Lifts And Skip Hoists
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84281000 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Lifts And Skip Hoists is classified under HS code 84281000, which sits in heading 8428 (Lifting, handling, loading or unloading machinery; n.e.c. in heading no. 8425, 8426 or 8427 (e.g. lifts, escalators, conveyors, teleferics)) 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 15%, 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 45.88%, 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 84281000 in 6 of 6 months, totalling 8,714,657 kg at an assessable value of BDT 3,766,118,343. That is an average of BDT 432 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 130th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,837,505 kg | BDT 855,557,608 | BDT 466 |
| January 2026 | 1,674,262 kg | BDT 706,920,336 | BDT 422 |
| February 2026 | 1,327,983 kg | BDT 557,536,315 | BDT 420 |
| March 2026 | 1,364,175 kg | BDT 669,261,755 | BDT 491 |
| April 2026 | 1,171,774 kg | BDT 478,325,975 | BDT 408 |
| May 2026 | 1,338,958 kg | BDT 498,516,354 | BDT 372 |
Bonded imports. A further 346,780 kg worth BDT 139,526,011 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 3.6% 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 45.88%, 84281000 sits above that average by 10.29 percentage points. It is the 69th 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 15.2 points.
Within heading 8428 alone, rates run from 28.73% to 45.88% across 10 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.