HS Code 85079090
Parts Of Electric Accumulators, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85079090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Parts Of Electric Accumulators, Nes is classified under HS code 85079090, 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 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 85079090 in 6 of 6 months, totalling 1,576,146 kg at an assessable value of BDT 398,116,883. That is an average of BDT 253 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 710th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 300,645 kg | BDT 74,782,116 | BDT 249 |
| January 2026 | 225,966 kg | BDT 60,706,220 | BDT 269 |
| February 2026 | 167,194 kg | BDT 52,559,483 | BDT 314 |
| March 2026 | 319,265 kg | BDT 85,419,125 | BDT 268 |
| April 2026 | 348,766 kg | BDT 75,857,164 | BDT 218 |
| May 2026 | 214,310 kg | BDT 48,792,775 | BDT 228 |
Bonded imports. A further 2,432 kg worth BDT 3,352,460 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 0.8% 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%, 85079090 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 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.