HS Code 85072010
Sealed (capacity 85 amp or less)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85072010 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Sealed (capacity 85 amp or less) is classified under HS code 85072010, which sits in heading 8507 (Electric accumulators, including separators therefor; whether or not rectangular (including square)) 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 85072010 in 6 of 6 months, totalling 284,069 kg at an assessable value of BDT 102,057,028. That is an average of BDT 359 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 843rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 50,777 kg | BDT 19,481,637 | BDT 384 |
| January 2026 | 26,905 kg | BDT 10,663,127 | BDT 396 |
| February 2026 | 43,590 kg | BDT 16,351,712 | BDT 375 |
| March 2026 | 19,420 kg | BDT 8,172,815 | BDT 421 |
| April 2026 | 31,443 kg | BDT 10,930,562 | BDT 348 |
| May 2026 | 111,934 kg | BDT 36,457,175 | BDT 326 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 85072010 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 8507 alone, rates run from 39.75% to 96.1% across 10 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.