HS Code 85042290
Having a power handling capacity exceeding 1000kVA but not exceeding 10000kVA
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85042290 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Having a power handling capacity exceeding 1000kVA but not exceeding 10000kVA is classified under HS code 85042290, 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 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 85042290 in 5 of 6 months, totalling 65,804 kg at an assessable value of BDT 36,906,637. That is an average of BDT 561 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,947th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,084 kg | BDT 9,281,895 | BDT 1,826 |
| February 2026 | 39,750 kg | BDT 14,928,093 | BDT 376 |
| March 2026 | 2,000 kg | BDT 1,033,248 | BDT 517 |
| April 2026 | 3,770 kg | BDT 6,779,963 | BDT 1,798 |
| May 2026 | 15,200 kg | BDT 4,883,438 | BDT 321 |
Bonded imports. A further 12,990 kg worth BDT 5,946,582 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 13.9% 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 39.75%, 85042290 sits below that average by 12.34 percentage points. It is the 197th 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.
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.