HS Code 84642000
Grinding Or Polishing Machines, For Working Stone, Ceramics, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84642000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Grinding Or Polishing Machines, For Working Stone, Ceramics, Etc is classified under HS code 84642000, which sits in heading 8464 (Machine-tools; for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass) 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 84642000 in 6 of 6 months, totalling 256,213 kg at an assessable value of BDT 132,939,643. That is an average of BDT 519 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,172nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 17,739 kg | BDT 8,187,057 | BDT 462 |
| January 2026 | 39,967 kg | BDT 16,391,329 | BDT 410 |
| February 2026 | 96,668 kg | BDT 48,826,270 | BDT 505 |
| March 2026 | 48,185 kg | BDT 21,216,548 | BDT 440 |
| April 2026 | 23,943 kg | BDT 18,437,659 | BDT 770 |
| May 2026 | 29,711 kg | BDT 19,880,780 | BDT 669 |
Bonded imports. A further 8,381 kg worth BDT 4,681,051 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 3.4% 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 28.73%, 84642000 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.