HS Code 85392910
Indicator pilot lamp 6V-60V/5 Watt
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85392910 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Indicator pilot lamp 6V-60V/5 Watt is classified under HS code 85392910, 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 85392910 in 6 of 6 months, totalling 50,053 kg at an assessable value of BDT 17,066,937. That is an average of BDT 341 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,596th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8,422 kg | BDT 4,524,257 | BDT 537 |
| January 2026 | 9,253 kg | BDT 4,175,471 | BDT 451 |
| February 2026 | 9,367 kg | BDT 4,072,503 | BDT 435 |
| March 2026 | 7,081 kg | BDT 2,655,437 | BDT 375 |
| April 2026 | 6,826 kg | BDT 421,254 | BDT 62 |
| May 2026 | 9,104 kg | BDT 1,218,015 | BDT 134 |
Bonded imports. A further 4 kg worth BDT 123,171 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 0.7% 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 64.25%, 85392910 sits above that average by 12.16 percentage points. It is the 51st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.