HS Code 85052000
Electro-Magnetic Couplings, Clutches And Brakes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85052000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Electro-Magnetic Couplings, Clutches And Brakes is classified under HS code 85052000, which sits in heading 8505 (Electro-magnets; permanent magnets, intended permanent magnets; electro-magnetic, permanent magnet chucks, clamps, similar; electromagnetic couplings, clutches, brakes; electro-magnetic lifting heads) 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 85052000 in 6 of 6 months, totalling 41,160 kg at an assessable value of BDT 42,237,806. That is an average of BDT 1,026 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,533rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 16,025 kg | BDT 11,375,378 | BDT 710 |
| January 2026 | 404 kg | BDT 4,815,511 | BDT 11,920 |
| February 2026 | 9,039 kg | BDT 9,252,849 | BDT 1,024 |
| March 2026 | 7,336 kg | BDT 5,762,631 | BDT 786 |
| April 2026 | 7,839 kg | BDT 9,593,976 | BDT 1,224 |
| May 2026 | 517 kg | BDT 1,437,461 | BDT 2,780 |
Bonded imports. A further 74 kg worth BDT 581,861 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 1.4% 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 28.73%, 85052000 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.