HS Code 85340000
Printed Circuits
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85340000 would be approximately BDT 29,620.00, because the Total Tax Incidence is 29.62% of the assessable value.
What these figures mean
Printed Circuits is classified under HS code 85340000, which sits in heading 8534 (Circuits; printed) 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 1%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 29.62%, 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 85340000 in 6 of 6 months, totalling 293,574 kg at an assessable value of BDT 801,566,974. That is an average of BDT 2,730 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 327th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 31,392 kg | BDT 128,524,312 | BDT 4,094 |
| January 2026 | 65,506 kg | BDT 132,562,052 | BDT 2,024 |
| February 2026 | 54,079 kg | BDT 95,177,745 | BDT 1,760 |
| March 2026 | 45,747 kg | BDT 144,404,425 | BDT 3,157 |
| April 2026 | 33,979 kg | BDT 150,939,714 | BDT 4,442 |
| May 2026 | 62,871 kg | BDT 149,958,726 | BDT 2,385 |
Bonded imports. A further 33,599 kg worth BDT 125,750,609 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 13.6% 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 29.62%, 85340000 sits below that average by 22.47 percentage points. It is the 335th 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 31.46 points.
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.