HS Code 85272100
Combined with sound recording or reproducing apparatus :
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85272100 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Combined with sound recording or reproducing apparatus : is classified under HS code 85272100, which sits in heading 8527 (Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.) 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 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 58.13%, 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 85272100 in 5 of 6 months, totalling 1,168 kg at an assessable value of BDT 4,888,318. That is an average of BDT 4,185 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,811th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 498 kg | BDT 186,568 | BDT 375 |
| January 2026 | 119 kg | BDT 2,905,389 | BDT 24,415 |
| February 2026 | 311 kg | BDT 116,693 | BDT 375 |
| April 2026 | 225 kg | BDT 1,674,219 | BDT 7,441 |
| May 2026 | 15 kg | BDT 5,449 | BDT 363 |
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 58.13%, 85272100 sits above that average by 6.04 percentage points. It is the 170th 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 2.95 points.
Within heading 8527 alone, rates run from 58.13% to 88.75% across 8 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.