HS Code 85184000
Audio-Frequency Electric Amplifiers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85184000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Audio-Frequency Electric Amplifiers is classified under HS code 85184000, which sits in heading 8518 (Microphones and their stands; loudspeakers, mounted or not in their enclosures; headphones and earphones, combined or not with a microphone, and sets of a microphone and one or more loudspeakers; audio-frequency and electric sound amplifiers and sets) 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 85184000 in 6 of 6 months, totalling 73,513 kg at an assessable value of BDT 32,987,714. That is an average of BDT 449 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,978th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,503 kg | BDT 3,181,463 | BDT 489 |
| January 2026 | 7,962 kg | BDT 4,397,680 | BDT 552 |
| February 2026 | 12,992 kg | BDT 6,720,047 | BDT 517 |
| March 2026 | 16,370 kg | BDT 8,109,020 | BDT 495 |
| April 2026 | 20,114 kg | BDT 5,975,827 | BDT 297 |
| May 2026 | 9,572 kg | BDT 4,603,677 | BDT 481 |
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%, 85184000 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 8518 alone, rates run from 39.75% to 64.25% across 8 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.