HS Code 85235110
Flash memory card or similar media
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85235110 would be approximately BDT 14,880.00, because the Total Tax Incidence is 14.88% of the assessable value.
What these figures mean
Flash memory card or similar media is classified under HS code 85235110, which sits in heading 8523 (Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, excluding products of Chapter 37) 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 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 14.88%, 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 85235110 in 6 of 6 months, totalling 8,562 kg at an assessable value of BDT 168,768,062. That is an average of BDT 19,711 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,873rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,162 kg | BDT 18,206,077 | BDT 15,668 |
| January 2026 | 1,486 kg | BDT 35,126,008 | BDT 23,638 |
| February 2026 | 2,965 kg | BDT 33,760,071 | BDT 11,386 |
| March 2026 | 912 kg | BDT 70,173,139 | BDT 76,944 |
| April 2026 | 998 kg | BDT 5,801,227 | BDT 5,813 |
| May 2026 | 1,039 kg | BDT 5,701,540 | BDT 5,488 |
Bonded imports. A further 1 kg worth BDT 303,521 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 0.2% 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 14.88%, 85235110 sits below that average by 37.21 percentage points. It is the 410th 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 46.2 points.
Within heading 8523 alone, rates run from 14.88% to 80.18% across 22 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.