HS Code 85299021
LED bulb with bar
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85299021 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
LED bulb with bar is classified under HS code 85299021, which sits in heading 8529 (Transmission apparatus; parts suitable for use solely or principally with the apparatus of heading no. 8524 to 8528) 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 20%, 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 96.1%, 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 85299021 in 6 of 6 months, totalling 36,244 kg at an assessable value of BDT 147,791,326. That is an average of BDT 4,078 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,197th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,223 kg | BDT 38,485,496 | BDT 5,328 |
| January 2026 | 8,343 kg | BDT 42,824,067 | BDT 5,133 |
| February 2026 | 3,822 kg | BDT 22,804,086 | BDT 5,967 |
| March 2026 | 4,293 kg | BDT 9,085,961 | BDT 2,116 |
| April 2026 | 6,015 kg | BDT 15,620,922 | BDT 2,597 |
| May 2026 | 6,548 kg | BDT 18,970,794 | BDT 2,897 |
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 96.1%, 85299021 sits above that average by 44.01 percentage points. It is the 6th 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 35.02 points.
Within heading 8529 alone, rates run from 33.63% to 112.02% 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.
This line carries supplementary duty of 20%. 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.