HS Code 85131010
Solar powered lantern/lamps having no provision for electrical power
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85131010 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Solar powered lantern/lamps having no provision for electrical power is classified under HS code 85131010, which sits in heading 8513 (Lamps; portable, electric, designed to function by their own source of energy (e.g. dry batteries, accumulators, magnetos), excluding lighting equipment of heading no. 8512) 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 0%, 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 27.5%, 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 85131010 in 4 of 6 months, totalling 42,617 kg at an assessable value of BDT 191,250,829. That is an average of BDT 4,488 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,952nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 899 kg | BDT 1,253,991 | BDT 1,395 |
| February 2026 | 41,447 kg | BDT 189,971,106 | BDT 4,583 |
| April 2026 | 270 kg | BDT 23,927 | BDT 89 |
| May 2026 | 1 kg | BDT 1,805 | BDT 1,805 |
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 27.5%, 85131010 sits below that average by 24.59 percentage points. It is the 406th 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 33.58 points.
Within heading 8513 alone, rates run from 27.5% to 64.25% across 4 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.