HS Code 85459090
Articles Of Graphite Or Other Carbon, Nes, For Electrical Purposes, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85459090 would be approximately BDT 53,230.00, because the Total Tax Incidence is 53.23% of the assessable value.
What these figures mean
Articles Of Graphite Or Other Carbon, Nes, For Electrical Purposes, Nes is classified under HS code 85459090, 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 10%, 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 53.23%, 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 85459090 in 6 of 6 months, totalling 18,773 kg at an assessable value of BDT 14,332,018. That is an average of BDT 763 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,737th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,547 kg | BDT 2,764,063 | BDT 608 |
| January 2026 | 227 kg | BDT 87,826 | BDT 387 |
| February 2026 | 4,609 kg | BDT 3,038,894 | BDT 659 |
| March 2026 | 4,191 kg | BDT 4,548,581 | BDT 1,085 |
| April 2026 | 5,198 kg | BDT 3,881,107 | BDT 747 |
| May 2026 | 1 kg | BDT 11,547 | BDT 11,547 |
Bonded imports. A further 5 kg worth BDT 2,663 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 0.0% 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 53.23%, 85459090 sits above that average by 1.14 percentage points. It is the 176th 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 7.85 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.
This line carries supplementary duty of 10%. 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.