HS Code 85441990
Other Winding Wire (Excl Wire Of Copper & Cotton Braided Electric Cables)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85441990 would be approximately BDT 92,100.00, because the Total Tax Incidence is 92.1% of the assessable value.
What these figures mean
Other Winding Wire (Excl Wire Of Copper & Cotton Braided Electric Cables) is classified under HS code 85441990, which sits in heading 8544 (Insulated wire, cable and other electric conductors, connector fitted or not; optical fibre cables of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors) 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 20%, VAT of 15%, Advance Income Tax of 1%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 92.1%, 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 85441990 in 6 of 6 months, totalling 648,725 kg at an assessable value of BDT 777,048,006. That is an average of BDT 1,198 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 436th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 113,331 kg | BDT 135,203,776 | BDT 1,193 |
| January 2026 | 138,367 kg | BDT 141,092,944 | BDT 1,020 |
| February 2026 | 101,971 kg | BDT 126,516,857 | BDT 1,241 |
| March 2026 | 83,849 kg | BDT 131,123,967 | BDT 1,564 |
| April 2026 | 64,046 kg | BDT 137,078,544 | BDT 2,140 |
| May 2026 | 147,161 kg | BDT 106,031,918 | BDT 721 |
Bonded imports. A further 3,937 kg worth BDT 17,364,820 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 2.2% 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 92.1%, 85441990 sits above that average by 40.01 percentage points. It is the 41st 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 31.02 points.
Within heading 8544 alone, rates run from 39.75% to 112.03% across 9 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.