HS Code 84789000
Parts Of Machinery Preparing Or Making Up Tobacco
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84789000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Parts Of Machinery Preparing Or Making Up Tobacco is classified under HS code 84789000, which sits in heading 8478 (Machinery; for preparing or making up tobacco, n.e.c. in this chapter) 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 84789000 in 6 of 6 months, totalling 20,699 kg at an assessable value of BDT 536,941,347. That is an average of BDT 25,940 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 484th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8,920 kg | BDT 193,294,898 | BDT 21,670 |
| January 2026 | 3,840 kg | BDT 134,697,345 | BDT 35,077 |
| February 2026 | 1,329 kg | BDT 18,420,856 | BDT 13,861 |
| March 2026 | 1,682 kg | BDT 19,787,380 | BDT 11,764 |
| April 2026 | 2,746 kg | BDT 80,322,489 | BDT 29,251 |
| May 2026 | 2,182 kg | BDT 90,418,379 | BDT 41,438 |
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%, 84789000 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.