HS Code 84836000
Clutches And Shaft Couplings (Incl. Universal Joints)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 84836000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Clutches And Shaft Couplings (Incl. Universal Joints) is classified under HS code 84836000, which sits in heading 8483 (Transmission shafts (including cam and crank) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers; flywheels and pulleys; clutches and shaft couplings) 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 84836000 in 6 of 6 months, totalling 323,195 kg at an assessable value of BDT 279,239,472. That is an average of BDT 864 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 628th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 80,873 kg | BDT 59,719,544 | BDT 738 |
| January 2026 | 101,519 kg | BDT 65,093,386 | BDT 641 |
| February 2026 | 34,233 kg | BDT 30,818,503 | BDT 900 |
| March 2026 | 32,617 kg | BDT 39,895,999 | BDT 1,223 |
| April 2026 | 21,688 kg | BDT 25,148,658 | BDT 1,160 |
| May 2026 | 52,265 kg | BDT 58,563,382 | BDT 1,121 |
Bonded imports. A further 515 kg worth BDT 7,422,191 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 2.6% 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%, 84836000 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 8483 alone, rates run from 28.73% to 39.75% across 7 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.