HS Code 84734000
Parts And Accessories Of The Machines Of 84.72
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84734000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Parts And Accessories Of The Machines Of 84.72 is classified under HS code 84734000, which sits in heading 8473 (Machinery; parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72) 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 10%, 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 39.75%, 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 84734000 in 6 of 6 months, totalling 277,628 kg at an assessable value of BDT 397,445,275. That is an average of BDT 1,432 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 638th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 37,018 kg | BDT 47,688,782 | BDT 1,288 |
| January 2026 | 88,758 kg | BDT 102,786,917 | BDT 1,158 |
| February 2026 | 76,084 kg | BDT 120,888,474 | BDT 1,589 |
| March 2026 | 968 kg | BDT 2,053,068 | BDT 2,121 |
| April 2026 | 37,595 kg | BDT 67,158,442 | BDT 1,786 |
| May 2026 | 37,205 kg | BDT 56,869,592 | BDT 1,529 |
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 39.75%, 84734000 sits above that average by 4.16 percentage points. It is the 76th 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 21.33 points.
Within heading 8473 alone, rates run from 14.88% to 39.75% across 5 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.