HS Code 84768100
Automatic Vending Machines Wth Heatng/Refrigertng Devices(Exc.Bev.Machines
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84768100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Automatic Vending Machines Wth Heatng/Refrigertng Devices(Exc.Bev.Machines is classified under HS code 84768100, which sits in heading 8476 (Automatic goods-vending machines (e.g. postage stamp, cigarette, food or beverage machines), including money-changing machines) 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 84768100 in 3 of 6 months, totalling 4,068 kg at an assessable value of BDT 2,787,772. That is an average of BDT 685 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,412th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,088 kg | BDT 650,754 | BDT 598 |
| March 2026 | 520 kg | BDT 332,944 | BDT 640 |
| May 2026 | 2,460 kg | BDT 1,804,074 | BDT 733 |
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%, 84768100 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.
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.