HS Code 84451100
Carding Machines, For Preparing Textile Fibres
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84451100 would be approximately BDT 13,580.00, because the Total Tax Incidence is 13.58% of the assessable value.
What these figures mean
Carding Machines, For Preparing Textile Fibres is classified under HS code 84451100, which sits in heading 8445 (Textile machinery; spinning, doubling, twisting machines, textile reeling or winding machines and machines for preparing textile yarns for use on machines of heading no. 8446 and 8447) 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 84451100 in 6 of 6 months, totalling 713,634 kg at an assessable value of BDT 660,249,799. That is an average of BDT 925 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,190th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 251,617 kg | BDT 380,248,044 | BDT 1,511 |
| January 2026 | 189,259 kg | BDT 71,728,546 | BDT 379 |
| February 2026 | 13,296 kg | BDT 5,488,542 | BDT 413 |
| March 2026 | 167,478 kg | BDT 157,340,695 | BDT 939 |
| April 2026 | 48,115 kg | BDT 26,131,632 | BDT 543 |
| May 2026 | 43,869 kg | BDT 19,312,340 | BDT 440 |
Bonded imports. A further 432,660 kg worth BDT 486,626,785 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 42.4% 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 13.58%, 84451100 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 8445 alone, rates run from 12.5% to 13.58% across 8 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.