HS Code 85153900
Machines For Arc (Incl. Plasma Arc) Welding Of Metals, Not Automatic
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85153900 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Machines For Arc (Incl. Plasma Arc) Welding Of Metals, Not Automatic is classified under HS code 85153900, which sits in heading 8515 (Electric (electrically heated gas) soldering, brazing, welding machines and apparatus, capable or not of cutting, electric machines and apparatus for hot spraying of metals or sintered carbides) 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 85153900 in 6 of 6 months, totalling 320,189 kg at an assessable value of BDT 160,011,538. That is an average of BDT 500 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,060th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 55,379 kg | BDT 31,236,665 | BDT 564 |
| January 2026 | 61,634 kg | BDT 32,703,700 | BDT 531 |
| February 2026 | 54,203 kg | BDT 23,012,791 | BDT 425 |
| March 2026 | 41,902 kg | BDT 26,403,848 | BDT 630 |
| April 2026 | 53,460 kg | BDT 22,591,908 | BDT 423 |
| May 2026 | 53,611 kg | BDT 24,062,626 | BDT 449 |
Bonded imports. A further 985 kg worth BDT 3,486,666 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 2.1% 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%, 85153900 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.