HS Code 85354010
Lightning arresters
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85354010 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Lightning arresters is classified under HS code 85354010, which sits in heading 8535 (Electrical apparatus for switching, protecting electrical circuits, for making connections to or in electrical circuits; for a voltage exceeding 1000 volts) 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 85354010 in 6 of 6 months, totalling 497,632 kg at an assessable value of BDT 289,315,637. That is an average of BDT 581 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,493rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 407,904 kg | BDT 133,734,612 | BDT 328 |
| January 2026 | 8,293 kg | BDT 35,187,418 | BDT 4,243 |
| February 2026 | 48,098 kg | BDT 90,349,472 | BDT 1,878 |
| March 2026 | 17,780 kg | BDT 17,534,900 | BDT 986 |
| April 2026 | 15,140 kg | BDT 10,949,240 | BDT 723 |
| May 2026 | 417 kg | BDT 1,559,995 | BDT 3,741 |
Bonded imports. A further 129 kg worth BDT 2,359,442 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 0.8% 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 39.75%, 85354010 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 8535 alone, rates run from 39.75% to 64.25% across 9 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.