HS Code 85414300
Photovoltaic cells assembled in modules or made up into panels
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85414300 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Photovoltaic cells assembled in modules or made up into panels is classified under HS code 85414300, which sits in heading 8541 (Semiconductor devices (e.g. diodes, transistors, semiconductor based transducers); including photovoltaic cells assembled or not in modules or panels, light-emitting diodes (LED) assembled with other LEDs or not, mounted piezo-electric crystals) 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 1%, 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 28.73%, 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 85414300 in 6 of 6 months, totalling 18,470,194 kg at an assessable value of BDT 6,673,477,877. That is an average of BDT 361 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 48th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,998,466 kg | BDT 763,871,224 | BDT 382 |
| January 2026 | 5,273,461 kg | BDT 2,051,178,505 | BDT 389 |
| February 2026 | 1,028,286 kg | BDT 378,514,692 | BDT 368 |
| March 2026 | 2,944,146 kg | BDT 1,129,988,936 | BDT 384 |
| April 2026 | 3,894,956 kg | BDT 1,162,562,953 | BDT 298 |
| May 2026 | 3,330,879 kg | BDT 1,187,361,567 | BDT 356 |
Bonded imports. A further 41,800 kg worth BDT 16,302,842 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 0.2% 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 28.73%, 85414300 sits below that average by 23.36 percentage points. It is the 338th 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 32.35 points.
Within heading 8541 alone, rates run from 27.5% to 33.63% across 12 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.