HS Code 85299090
Parts Of Apparatus Of Heading No. 85.25 & 85.26
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85299090 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Parts Of Apparatus Of Heading No. 85.25 & 85.26 is classified under HS code 85299090, 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 5%, 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 33.63%, 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 85299090 in 6 of 6 months, totalling 36,039 kg at an assessable value of BDT 92,689,823. That is an average of BDT 2,572 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,354th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,159 kg | BDT 2,730,183 | BDT 656 |
| January 2026 | 8,114 kg | BDT 4,316,483 | BDT 532 |
| February 2026 | 6,228 kg | BDT 76,945,355 | BDT 12,355 |
| March 2026 | 6,734 kg | BDT 3,256,571 | BDT 484 |
| April 2026 | 8,089 kg | BDT 3,358,036 | BDT 415 |
| May 2026 | 2,715 kg | BDT 2,083,195 | BDT 767 |
Bonded imports. A further 52 kg worth BDT 2,941,442 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 3.1% 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 33.63%, 85299090 sits below that average by 18.46 percentage points. It is the 313th 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 27.45 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.