HS Code 85423990
Electronic integrated circuits,nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85423990 would be approximately BDT 35,750.00, because the Total Tax Incidence is 35.75% of the assessable value.
What these figures mean
Electronic integrated circuits,nes is classified under HS code 85423990, which sits in heading 8542 (Electronic integrated circuits) 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 1%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 35.75%, 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 85423990 in 6 of 6 months, totalling 41,302 kg at an assessable value of BDT 24,831,227,332. That is an average of BDT 601,211 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 17th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,683 kg | BDT 3,923,517,211 | BDT 587,089 |
| January 2026 | 6,280 kg | BDT 3,848,667,625 | BDT 612,845 |
| February 2026 | 5,948 kg | BDT 3,438,582,794 | BDT 578,107 |
| March 2026 | 7,835 kg | BDT 3,634,761,765 | BDT 463,913 |
| April 2026 | 7,345 kg | BDT 6,391,534,170 | BDT 870,188 |
| May 2026 | 7,211 kg | BDT 3,594,163,767 | BDT 498,428 |
Bonded imports. A further 602 kg worth BDT 25,515,787 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 35.75%, 85423990 sits below that average by 16.34 percentage points. It is the 307th 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 25.33 points.
Within heading 8542 alone, rates run from 33.63% to 96.1% across 8 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.