HS Code 85451100
Carbon electrodes for furnaces
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85451100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Carbon electrodes for furnaces is classified under HS code 85451100, which sits in heading 8545 (Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon; with or without metal, of a kind used for electrical purposes) 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 5%, 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 33.63%, 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 85451100 in 6 of 6 months, totalling 1,046,942 kg at an assessable value of BDT 341,906,456. That is an average of BDT 327 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 906th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 187,802 kg | BDT 65,340,809 | BDT 348 |
| January 2026 | 248,821 kg | BDT 87,155,537 | BDT 350 |
| February 2026 | 254,464 kg | BDT 87,567,018 | BDT 344 |
| March 2026 | 44,754 kg | BDT 15,646,351 | BDT 350 |
| April 2026 | 208,137 kg | BDT 54,646,792 | BDT 263 |
| May 2026 | 102,964 kg | BDT 31,549,949 | BDT 306 |
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 33.63%, 85451100 sits below that average by 18.46 percentage points. It is the 313th 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 27.45 points.
Within heading 8545 alone, rates run from 33.63% to 53.23% across 7 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.