HS Code 85299023
Other Parts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85299023 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Other Parts is classified under HS code 85299023, 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 0%, 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 64.25%, 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 85299023 in 6 of 6 months, totalling 1,628,804 kg at an assessable value of BDT 1,043,452,571. That is an average of BDT 641 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 283rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 317,036 kg | BDT 229,432,659 | BDT 724 |
| January 2026 | 372,093 kg | BDT 241,416,416 | BDT 649 |
| February 2026 | 240,146 kg | BDT 133,289,498 | BDT 555 |
| March 2026 | 186,791 kg | BDT 103,050,243 | BDT 552 |
| April 2026 | 274,112 kg | BDT 154,259,566 | BDT 563 |
| May 2026 | 238,626 kg | BDT 182,004,189 | BDT 763 |
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 64.25%, 85299023 sits above that average by 12.16 percentage points. It is the 51st 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 3.17 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.
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.