HS Code 85407100
Magnetrons
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85407100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Magnetrons is classified under HS code 85407100, which sits in heading 8540 (Thermionic, cold cathode or photo-cathode valves and tubes (e.g. vacuum, vapour, gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray and television camera tubes)) 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 85407100 in 6 of 6 months, totalling 47,694 kg at an assessable value of BDT 29,843,632. That is an average of BDT 626 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,445th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,608 kg | BDT 8,175,135 | BDT 648 |
| January 2026 | 5,275 kg | BDT 4,397,534 | BDT 834 |
| February 2026 | 4,966 kg | BDT 2,924,532 | BDT 589 |
| March 2026 | 4,311 kg | BDT 1,601,620 | BDT 372 |
| April 2026 | 18,205 kg | BDT 11,038,391 | BDT 606 |
| May 2026 | 2,329 kg | BDT 1,706,420 | BDT 733 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 85407100 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 8540 alone, rates run from 39.75% to 64.25% across 11 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.