HS Code 85431000
Particle accelerators
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85431000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Particle accelerators is classified under HS code 85431000, which sits in heading 8543 (Electrical machines and apparatus; having individual functions, not specified or included elsewhere in this chapter) 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 April 2026 and April 2026, NBR recorded commercial imports under 85431000 in 1 of 6 months, totalling 44,950 kg at an assessable value of BDT 454,768,457. That is an average of BDT 10,117 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 174th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 44,950 kg | BDT 454,768,457 | BDT 10,117 |
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 28.73%, 85431000 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 8543 alone, rates run from 28.73% to 223.5% 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.