HS Code 85301000
Electrical Signalling... Equipment For Railways Or Tramways
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85301000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Electrical Signalling... Equipment For Railways Or Tramways is classified under HS code 85301000, which sits in heading 8530 (Signalling, safety or traffic control equipment; for railways, tramways, roads, inland waterways, parking facilities, port installations, airfields, excluding those of heading no. 8608) 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 10%, 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 39.75%, 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 85301000 in 5 of 6 months, totalling 44,314 kg at an assessable value of BDT 720,505,603. That is an average of BDT 16,259 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 250th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,352 kg | BDT 112,569,788 | BDT 25,866 |
| January 2026 | 133 kg | BDT 5,409,702 | BDT 40,674 |
| February 2026 | 182 kg | BDT 337,415 | BDT 1,854 |
| April 2026 | 17,993 kg | BDT 387,782,228 | BDT 21,552 |
| May 2026 | 21,654 kg | BDT 214,406,470 | BDT 9,901 |
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 39.75%, 85301000 sits below that average by 12.34 percentage points. It is the 197th 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 21.33 points.
Within heading 8530 alone, rates run from 28.73% to 39.75% across 3 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.