HS Code 84552100
Hot Or Combination Hot And Cold Metal-Rolling Mills
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84552100 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Hot Or Combination Hot And Cold Metal-Rolling Mills is classified under HS code 84552100, which sits in heading 8455 (Metal-rolling mills and rolls therefor) 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 84552100 in 6 of 6 months, totalling 9,991,370 kg at an assessable value of BDT 7,971,539,099. That is an average of BDT 798 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 160th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,111,362 kg | BDT 1,766,600,406 | BDT 837 |
| January 2026 | 1,060,832 kg | BDT 954,998,392 | BDT 900 |
| February 2026 | 710,273 kg | BDT 738,599,180 | BDT 1,040 |
| March 2026 | 1,553,135 kg | BDT 1,225,487,986 | BDT 789 |
| April 2026 | 1,120,357 kg | BDT 2,913,209,523 | BDT 2,600 |
| May 2026 | 3,435,411 kg | BDT 372,643,612 | BDT 108 |
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%, 84552100 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.