HS Code 84295100
Self-Propelled Front-End Shovel Loaders
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84295100 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Self-Propelled Front-End Shovel Loaders is classified under HS code 84295100, which sits in heading 8429 (Bulldozers, graders, levellers, scrapers, angledozers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers, self-propelled) 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 84295100 in 6 of 6 months, totalling 1,784,283 kg at an assessable value of BDT 674,225,287. That is an average of BDT 378 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 460th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 406,182 kg | BDT 155,709,575 | BDT 383 |
| January 2026 | 188,679 kg | BDT 63,059,770 | BDT 334 |
| February 2026 | 400,456 kg | BDT 175,715,838 | BDT 439 |
| March 2026 | 240,395 kg | BDT 111,346,090 | BDT 463 |
| April 2026 | 210,130 kg | BDT 70,969,479 | BDT 338 |
| May 2026 | 338,441 kg | BDT 97,424,535 | BDT 288 |
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%, 84295100 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.
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.