HS Code 85391000
Sealed Beam Lamp Units
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85391000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Sealed Beam Lamp Units is classified under HS code 85391000, which sits in heading 8539 (Lamps; electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc lamps, light-emitting diode (LED) light sources) 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 85391000 in 6 of 6 months, totalling 125,169 kg at an assessable value of BDT 15,410,823. That is an average of BDT 123 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,444th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 25,199 kg | BDT 2,765,051 | BDT 110 |
| January 2026 | 29,187 kg | BDT 3,615,205 | BDT 124 |
| February 2026 | 14,168 kg | BDT 3,387,182 | BDT 239 |
| March 2026 | 33,475 kg | BDT 3,053,001 | BDT 91 |
| April 2026 | 12,525 kg | BDT 883,882 | BDT 71 |
| May 2026 | 10,615 kg | BDT 1,706,502 | BDT 161 |
Bonded imports. A further 2 kg worth BDT 2,354,696 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 13.3% 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%, 85391000 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 8539 alone, rates run from 33.63% to 135.91% across 22 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.