HS Code 85161090
Other than water heater with insulated storage tank
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85161090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Other than water heater with insulated storage tank is classified under HS code 85161090, which sits in heading 8516 (Electric water, space, soil heaters; electro-thermic hair-dressing apparatus; hand dryers, irons; electro-thermic appliances for domestic purposes; electro heating resistors, not of heading no. 8545) 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 85161090 in 6 of 6 months, totalling 466,720 kg at an assessable value of BDT 129,965,365. That is an average of BDT 278 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,439th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 255,137 kg | BDT 70,024,162 | BDT 274 |
| January 2026 | 153,942 kg | BDT 39,526,800 | BDT 257 |
| February 2026 | 16,338 kg | BDT 7,226,386 | BDT 442 |
| March 2026 | 12,854 kg | BDT 5,137,094 | BDT 400 |
| April 2026 | 17,833 kg | BDT 6,329,313 | BDT 355 |
| May 2026 | 10,616 kg | BDT 1,721,610 | BDT 162 |
Bonded imports. A further 1,909 kg worth BDT 10,435,768 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 7.4% 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 64.25%, 85161090 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 8516 alone, rates run from 28.73% to 96.1% across 18 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.