HS Code 84479000
Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84479000 would be approximately BDT 13,580.00, because the Total Tax Incidence is 13.58% of the assessable value.
What these figures mean
Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Etc is classified under HS code 84479000, which sits in heading 8447 (Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting) 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 84479000 in 6 of 6 months, totalling 6,699,526 kg at an assessable value of BDT 3,459,956,259. That is an average of BDT 516 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 127th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,145,823 kg | BDT 569,364,966 | BDT 497 |
| January 2026 | 1,158,351 kg | BDT 622,770,503 | BDT 538 |
| February 2026 | 1,376,020 kg | BDT 741,153,528 | BDT 539 |
| March 2026 | 842,280 kg | BDT 567,975,074 | BDT 674 |
| April 2026 | 1,003,641 kg | BDT 449,762,451 | BDT 448 |
| May 2026 | 1,173,411 kg | BDT 508,929,737 | BDT 434 |
Bonded imports. A further 326,415 kg worth BDT 277,899,879 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 7.4% 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%, 84479000 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 8447 alone, rates run from 12.5% to 13.58% across 4 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.