HS Code 84602200
Centreless grinding machines, numerically controlled
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84602200 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Centreless grinding machines, numerically controlled is classified under HS code 84602200, which sits in heading 8460 (Machine-tools; for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products) 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 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, 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 April 2026, NBR recorded commercial imports under 84602200 in 4 of 6 months, totalling 7,859 kg at an assessable value of BDT 5,899,729. That is an average of BDT 751 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,783rd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,878 kg | BDT 1,456,558 | BDT 376 |
| February 2026 | 3,639 kg | BDT 4,225,899 | BDT 1,161 |
| March 2026 | 264 kg | BDT 200,266 | BDT 759 |
| April 2026 | 78 kg | BDT 17,006 | BDT 218 |
Bonded imports. A further 2,800 kg worth BDT 2,023,368 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 25.5% 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 27.5%, 84602200 sits below that average by 8.09 percentage points. It is the 529th 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 33.58 points.
Within heading 8460 alone, rates run from 27.5% to 28.73% across 10 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.