HS Code 85235990
Semiconductor media : Excl. Proximity Cards and tags
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85235990 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Semiconductor media : Excl. Proximity Cards and tags is classified under HS code 85235990, 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 15%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 45.88%, 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 85235990 in 6 of 6 months, totalling 2,474 kg at an assessable value of BDT 2,057,920. That is an average of BDT 832 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,699th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13 kg | BDT 687,268 | BDT 52,867 |
| January 2026 | 1 kg | BDT 23,945 | BDT 23,945 |
| February 2026 | 0 kg | BDT 226,455 | — |
| March 2026 | 1 kg | BDT 4,360 | BDT 4,360 |
| April 2026 | 3 kg | BDT 203,388 | BDT 67,796 |
| May 2026 | 2,456 kg | BDT 912,504 | BDT 372 |
Bonded imports. A further 154,802 kg worth BDT 776,709,819 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. That is 99.7% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 45.88%, 85235990 sits below that average by 6.21 percentage points. It is the 177th 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 15.2 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.