HS Code 85219020
Vdo Rcding./Reprod.Appa.,With/Without Vdo Tuner,Exc.Mag.Tape Type In Cbu
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85219020 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Vdo Rcding./Reprod.Appa.,With/Without Vdo Tuner,Exc.Mag.Tape Type In Cbu is classified under HS code 85219020, which sits in heading 8521 (Video recording or reproducing apparatus) 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 20%, 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 96.1%, 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 85219020 in 6 of 6 months, totalling 347,608 kg at an assessable value of BDT 139,909,637. That is an average of BDT 402 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 927th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 56,005 kg | BDT 22,928,786 | BDT 409 |
| January 2026 | 52,237 kg | BDT 24,942,713 | BDT 477 |
| February 2026 | 91,281 kg | BDT 39,344,558 | BDT 431 |
| March 2026 | 30,896 kg | BDT 15,685,478 | BDT 508 |
| April 2026 | 24,358 kg | BDT 7,009,634 | BDT 288 |
| May 2026 | 92,831 kg | BDT 29,998,468 | BDT 323 |
Bonded imports. A further 47 kg worth BDT 33,539,751 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 19.3% 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 96.1%, 85219020 sits above that average by 44.01 percentage points. It is the 6th 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 35.02 points.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.