HS Code 84459000
Machinery For Producing Or Preparing Textile Yarns, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84459000 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Machinery For Producing Or Preparing Textile Yarns, Nes is classified under HS code 84459000, 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 0%, 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 12.5%, 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 84459000 in 6 of 6 months, totalling 391,488 kg at an assessable value of BDT 228,259,972. That is an average of BDT 583 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 932nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 51,628 kg | BDT 42,694,595 | BDT 827 |
| January 2026 | 90,487 kg | BDT 49,992,870 | BDT 552 |
| February 2026 | 84,786 kg | BDT 59,992,453 | BDT 708 |
| March 2026 | 96,312 kg | BDT 29,050,248 | BDT 302 |
| April 2026 | 25,779 kg | BDT 17,058,682 | BDT 662 |
| May 2026 | 42,496 kg | BDT 29,471,124 | BDT 694 |
Bonded imports. A further 206,824 kg worth BDT 688,671,788 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 75.1% 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 12.5%, 84459000 sits below that average by 23.09 percentage points. It is the 619th 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 48.58 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.