HS Code 85462000
Ceramic Electrical Insulators
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85462000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Ceramic Electrical Insulators is classified under HS code 85462000, which sits in heading 8546 (Electrical insulators of any material) 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 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 85462000 in 6 of 6 months, totalling 3,544,109 kg at an assessable value of BDT 812,228,885. That is an average of BDT 229 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 819th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,999,670 kg | BDT 459,733,267 | BDT 230 |
| January 2026 | 130,541 kg | BDT 11,997,985 | BDT 92 |
| February 2026 | 1,021,592 kg | BDT 204,241,009 | BDT 200 |
| March 2026 | 177,262 kg | BDT 80,489,236 | BDT 454 |
| April 2026 | 137,785 kg | BDT 17,497,104 | BDT 127 |
| May 2026 | 77,259 kg | BDT 38,270,284 | BDT 495 |
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 64.25%, 85462000 sits above that average by 12.16 percentage points. It is the 51st 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 3.17 points.
Within heading 8546 alone, rates run from 54.12% to 64.25% across 3 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.