HS Code 85168000
Electric Heating Resistors (Excl. Those Of 85.45)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85168000 would be approximately BDT 35,750.00, because the Total Tax Incidence is 35.75% of the assessable value.
What these figures mean
Electric Heating Resistors (Excl. Those Of 85.45) is classified under HS code 85168000, 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 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 1%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 35.75%, 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 85168000 in 6 of 6 months, totalling 345,436 kg at an assessable value of BDT 211,583,637. That is an average of BDT 613 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 836th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 21,764 kg | BDT 16,379,616 | BDT 753 |
| January 2026 | 103,511 kg | BDT 50,780,881 | BDT 491 |
| February 2026 | 98,238 kg | BDT 54,528,734 | BDT 555 |
| March 2026 | 35,929 kg | BDT 19,931,511 | BDT 555 |
| April 2026 | 37,455 kg | BDT 33,004,273 | BDT 881 |
| May 2026 | 48,539 kg | BDT 36,958,622 | BDT 761 |
Bonded imports. A further 1,684 kg worth BDT 10,576,923 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 4.8% 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 35.75%, 85168000 sits below that average by 16.34 percentage points. It is the 307th 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 25.33 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.