HS Code 85043200
Transformers, Nes, Power Handling Capacity =>1 Kva But <=16 Kva
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85043200 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Transformers, Nes, Power Handling Capacity =>1 Kva But <=16 Kva is classified under HS code 85043200, 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 20%, 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 96.1%, 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 85043200 in 6 of 6 months, totalling 4,291 kg at an assessable value of BDT 26,711,654. That is an average of BDT 6,225 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,969th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,115 kg | BDT 2,776,721 | BDT 2,490 |
| January 2026 | 608 kg | BDT 1,682,120 | BDT 2,767 |
| February 2026 | 172 kg | BDT 2,646,566 | BDT 15,387 |
| March 2026 | 1,591 kg | BDT 3,050,713 | BDT 1,917 |
| April 2026 | 614 kg | BDT 11,896,893 | BDT 19,376 |
| May 2026 | 191 kg | BDT 4,658,641 | BDT 24,391 |
Bonded imports. A further 29 kg worth BDT 1,725,679 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 6.1% 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 96.1%, 85043200 sits above that average by 44.01 percentage points. It is the 6th 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 35.02 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.