HS Code 85459010
Crabon Block
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85459010 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Crabon Block is classified under HS code 85459010, 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 10%, 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 39.75%, 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 85459010 in 6 of 6 months, totalling 1,615 kg at an assessable value of BDT 409,244. That is an average of BDT 253 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 4,025th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 27 kg | BDT 13,162 | BDT 487 |
| January 2026 | 896 kg | BDT 232,023 | BDT 259 |
| February 2026 | 432 kg | BDT 118,757 | BDT 275 |
| March 2026 | 48 kg | BDT 18,542 | BDT 386 |
| April 2026 | 207 kg | BDT 26,144 | BDT 126 |
| May 2026 | 5 kg | BDT 616 | BDT 123 |
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 39.75%, 85459010 sits below that average by 12.34 percentage points. It is the 197th 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 21.33 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.