HS Code 85023900
Generating sets (excl. wind-powered), nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85023900 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Generating sets (excl. wind-powered), nes is classified under HS code 85023900, which sits in heading 8502 (Electric generating sets and rotary converters) 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 December 2025 and May 2026, NBR recorded commercial imports under 85023900 in 6 of 6 months, totalling 28,460 kg at an assessable value of BDT 34,813,890. That is an average of BDT 1,223 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,108th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,976 kg | BDT 10,047,357 | BDT 1,260 |
| January 2026 | 8,676 kg | BDT 4,895,841 | BDT 564 |
| February 2026 | 7,962 kg | BDT 13,359,551 | BDT 1,678 |
| March 2026 | 1,836 kg | BDT 669,476 | BDT 365 |
| April 2026 | 896 kg | BDT 5,594,506 | BDT 6,244 |
| May 2026 | 1,114 kg | BDT 247,159 | BDT 222 |
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 85 contains 412 tariff lines, averaging 52.09%. At 28.73%, 85023900 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.
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.