HS Code 85258310
Other, night vision goods as specified in Subheading Note 3 to this Chapter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85258310 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Other, night vision goods as specified in Subheading Note 3 to this Chapter is classified under HS code 85258310, which sits in heading 8525 (Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders) 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 10%, 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 39.75%, 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 85258310 in 6 of 6 months, totalling 1,995 kg at an assessable value of BDT 6,202,280. That is an average of BDT 3,109 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,245th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 799 kg | BDT 3,764,673 | BDT 4,712 |
| January 2026 | 585 kg | BDT 1,406,148 | BDT 2,404 |
| February 2026 | 17 kg | BDT 79,824 | BDT 4,696 |
| March 2026 | 430 kg | BDT 768,405 | BDT 1,787 |
| April 2026 | 59 kg | BDT 50,258 | BDT 852 |
| May 2026 | 105 kg | BDT 132,972 | BDT 1,266 |
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 39.75%, 85258310 sits below that average by 12.34 percentage points. It is the 197th 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 21.33 points.
Within heading 8525 alone, rates run from 28.73% to 64.25% across 12 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.