HS Code 85017230
Photovoltaic DC generators : Of an output exceeding 75 kW not exceeding 375 kW
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85017230 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Photovoltaic DC generators : Of an output exceeding 75 kW not exceeding 375 kW is classified under HS code 85017230, which sits in heading 8501 (Electric motors and generators (excluding generating sets)) of chapter 85 (Electrical machinery and equipment and parts thereof; sound and television recorders and reproducers).
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 January 2026 and April 2026, NBR recorded commercial imports under 85017230 in 2 of 6 months, totalling 50,757 kg at an assessable value of BDT 37,996,202. That is an average of BDT 749 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 1,666th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 38,130 kg | BDT 27,297,037 | BDT 716 |
| April 2026 | 12,627 kg | BDT 10,699,165 | BDT 847 |
Bonded imports. A further 30,729 kg worth BDT 18,885,832 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 33.2% 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 85 contains 412 tariff lines, averaging 52.09%. At 28.73%, 85017230 sits below that average by 23.36 percentage points. It is the 338th 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 8501 alone, rates run from 28.73% to 58.13% across 28 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.