HS Code 85042100
Liquid Dielectric Transformers, Power Handling Capacity =<650 Kva
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85042100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Liquid Dielectric Transformers, Power Handling Capacity =<650 Kva is classified under HS code 85042100, which sits in heading 8504 (Electric transformers, static converters (e.g. rectifiers) and inductors) 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 85042100 in 6 of 6 months, totalling 616,346 kg at an assessable value of BDT 872,711,405. That is an average of BDT 1,416 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,792nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 29,714 kg | BDT 17,947,081 | BDT 604 |
| January 2026 | 3,083 kg | BDT 9,504,616 | BDT 3,083 |
| February 2026 | 927 kg | BDT 708,818 | BDT 765 |
| March 2026 | 571,044 kg | BDT 837,534,155 | BDT 1,467 |
| April 2026 | 444 kg | BDT 453,106 | BDT 1,021 |
| May 2026 | 11,134 kg | BDT 6,563,629 | BDT 590 |
Bonded imports. A further 0 kg worth BDT 4,759 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 0.0% 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 64.25%, 85042100 sits above that average by 12.16 percentage points. It is the 51st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 8504 alone, rates run from 24.72% to 96.1% across 21 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.