HS Code 85363010
Motor protector
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85363010 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Motor protector is classified under HS code 85363010, which sits in heading 8536 (Electrical apparatus for switching, protecting electrical circuits, for making connections to or in electrical circuits, for a voltage not exceeding 1000 volts; connectors for optical fibres, optical fibre bundles or cables) 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 85363010 in 6 of 6 months, totalling 3,894 kg at an assessable value of BDT 23,929,300. That is an average of BDT 6,145 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,295th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,717 kg | BDT 3,491,485 | BDT 1,285 |
| January 2026 | 55 kg | BDT 63,926 | BDT 1,162 |
| February 2026 | 781 kg | BDT 3,422,170 | BDT 4,382 |
| March 2026 | 10 kg | BDT 334,894 | BDT 33,489 |
| April 2026 | 23 kg | BDT 256,121 | BDT 11,136 |
| May 2026 | 308 kg | BDT 16,360,704 | BDT 53,119 |
Bonded imports. A further 0 kg worth BDT 15,269 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 0.1% 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 39.75%, 85363010 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 8536 alone, rates run from 39.75% to 96.1% across 13 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.