HS Code 85299030
Loaded printed circuit board of Heading 85.27 and 85.28
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85299030 would be approximately BDT 112,020.00, because the Total Tax Incidence is 112.02% of the assessable value.
What these figures mean
Loaded printed circuit board of Heading 85.27 and 85.28 is classified under HS code 85299030, 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 30%, 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 112.02%, 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 February 2026 and May 2026, NBR recorded commercial imports under 85299030 in 4 of 6 months, totalling 78,399 kg at an assessable value of BDT 156,469,109. That is an average of BDT 1,996 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 750th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 22,664 kg | BDT 45,997,738 | BDT 2,030 |
| March 2026 | 15,211 kg | BDT 30,439,629 | BDT 2,001 |
| April 2026 | 18,195 kg | BDT 35,498,285 | BDT 1,951 |
| May 2026 | 22,329 kg | BDT 44,533,457 | BDT 1,994 |
Bonded imports. A further 5 kg worth BDT 736,379 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. Bonded entries account for 0.5% of the total value imported under this code, the rest entering commercially.
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 112.02%, 85299030 sits above that average by 59.93 percentage points. It is the 5th 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 50.94 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 30%. 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.