HS Code 84378010
Rice Huller And Rice/Wheat Crusher
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84378010 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Rice Huller And Rice/Wheat Crusher is classified under HS code 84378010, which sits in heading 8437 (Machines for cleaning, sorting, grading seed, grain, dried leguminous vegetables; machinery used in the milling industry for the working of cereals or dried leguminous vegetables, not farm type machinery) 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 84378010 in 6 of 6 months, totalling 131,180 kg at an assessable value of BDT 45,969,342. That is an average of BDT 350 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,520th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 19,375 kg | BDT 7,270,561 | BDT 375 |
| January 2026 | 41,074 kg | BDT 15,420,020 | BDT 375 |
| February 2026 | 19,965 kg | BDT 7,480,763 | BDT 375 |
| March 2026 | 16,473 kg | BDT 6,270,839 | BDT 381 |
| April 2026 | 28,480 kg | BDT 8,058,778 | BDT 283 |
| May 2026 | 5,813 kg | BDT 1,468,381 | 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 45.88%, 84378010 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 8437 alone, rates run from 25.73% to 45.88% across 5 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.