HS Code 85042390
Liquid Dielectric Transformers, Power Handling Capacity >10000 Kva
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85042390 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Liquid Dielectric Transformers, Power Handling Capacity >10000 Kva is classified under HS code 85042390, 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 85042390 in 6 of 6 months, totalling 2,592,367 kg at an assessable value of BDT 2,465,539,652. That is an average of BDT 951 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 73rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,049 kg | BDT 387,733 | BDT 370 |
| January 2026 | 104,647 kg | BDT 66,902,904 | BDT 639 |
| February 2026 | 57,761 kg | BDT 59,914,443 | BDT 1,037 |
| March 2026 | 218 kg | BDT 400,532 | BDT 1,837 |
| April 2026 | 1,445,566 kg | BDT 1,399,983,376 | BDT 968 |
| May 2026 | 983,126 kg | BDT 937,950,664 | BDT 954 |
Bonded imports. A further 699 kg worth BDT 128,129 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 39.75%, 85042390 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.