HS Code 85235200
Smart cards
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85235200 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Smart cards is classified under HS code 85235200, 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 25%, Supplementary Duty of 10%, 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 80.18%, 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 85235200 in 6 of 6 months, totalling 65,690 kg at an assessable value of BDT 2,358,548,847. That is an average of BDT 35,904 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,628th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13,851 kg | BDT 446,758,957 | BDT 32,255 |
| January 2026 | 23,204 kg | BDT 806,102,728 | BDT 34,740 |
| February 2026 | 5,942 kg | BDT 240,973,405 | BDT 40,554 |
| March 2026 | 10,559 kg | BDT 407,320,736 | BDT 38,576 |
| April 2026 | 11,300 kg | BDT 448,408,294 | BDT 39,682 |
| May 2026 | 834 kg | BDT 8,984,727 | BDT 10,773 |
Bonded imports. A further 271 kg worth BDT 2,051,029 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 0.1% 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 80.18%, 85235200 sits above that average by 28.09 percentage points. It is the 44th 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 19.1 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.
This line carries supplementary duty of 10%. 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.