HS Code 84678900
Tools for working in the hand, with non-electric motor, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84678900 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Tools for working in the hand, with non-electric motor, nes is classified under HS code 84678900, which sits in heading 8467 (Tools; for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor) 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 84678900 in 6 of 6 months, totalling 188,052 kg at an assessable value of BDT 84,575,086. That is an average of BDT 450 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,265th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,519 kg | BDT 7,529,433 | BDT 485 |
| January 2026 | 23,831 kg | BDT 20,922,546 | BDT 878 |
| February 2026 | 17,228 kg | BDT 8,370,657 | BDT 486 |
| March 2026 | 40,779 kg | BDT 16,230,278 | BDT 398 |
| April 2026 | 34,114 kg | BDT 14,491,492 | BDT 425 |
| May 2026 | 56,581 kg | BDT 17,030,680 | BDT 301 |
Bonded imports. A further 1,085 kg worth BDT 1,107,952 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 1.3% 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%, 84678900 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.
Within heading 8467 alone, rates run from 25.73% to 39.75% 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.