HS Code 85149000
Parts Of Industrial Or Laboratory Furnaces And Ovens, Etc, Of 85.14
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85149000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Parts Of Industrial Or Laboratory Furnaces And Ovens, Etc, Of 85.14 is classified under HS code 85149000, which sits in heading 8514 (Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss) 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 85149000 in 6 of 6 months, totalling 52,447 kg at an assessable value of BDT 58,536,603. That is an average of BDT 1,116 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,684th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13,103 kg | BDT 15,151,891 | BDT 1,156 |
| January 2026 | 6,199 kg | BDT 11,754,707 | BDT 1,896 |
| February 2026 | 926 kg | BDT 2,570,298 | BDT 2,776 |
| March 2026 | 11,020 kg | BDT 9,180,018 | BDT 833 |
| April 2026 | 20,250 kg | BDT 18,928,381 | BDT 935 |
| May 2026 | 949 kg | BDT 951,308 | BDT 1,002 |
Bonded imports. A further 17 kg worth BDT 106,375 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 0.2% 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%, 85149000 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.