HS Code 85171300
Smartphones
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85171300 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Smartphones is classified under HS code 85171300, which sits in heading 8517 (Telephone sets, including smartphones and other telephones for cellular/wireless networks; other apparatus for the transmission or reception of voice, images or other data (including wired/wireless networks), excluding items of 8443, 8525, 8527, or 8528) 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 85171300 in 6 of 6 months, totalling 22,726 kg at an assessable value of BDT 714,247,466. That is an average of BDT 31,429 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 324th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,440 kg | BDT 52,568,842 | BDT 15,282 |
| January 2026 | 5,691 kg | BDT 166,068,791 | BDT 29,181 |
| February 2026 | 3,259 kg | BDT 102,430,905 | BDT 31,430 |
| March 2026 | 2,568 kg | BDT 106,977,365 | BDT 41,658 |
| April 2026 | 4,935 kg | BDT 135,214,318 | BDT 27,399 |
| May 2026 | 2,833 kg | BDT 150,987,245 | BDT 53,296 |
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 64.25%, 85171300 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 8517 alone, rates run from 20.25% to 64.25% across 16 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.