HS Code 85471000
Insulating Fittings Of Ceramics For Electrical Machines...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 85471000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Insulating Fittings Of Ceramics For Electrical Machines... is classified under HS code 85471000, which sits in heading 8547 (Insulating fittings; for electrical machines, appliances, equipment, excluding insulators of heading no. 8546, electrical conduit tubing and joints therefore) 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 85471000 in 6 of 6 months, totalling 375,919 kg at an assessable value of BDT 32,908,406. That is an average of BDT 88 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,429th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 72,464 kg | BDT 5,987,963 | BDT 83 |
| January 2026 | 108,095 kg | BDT 8,984,761 | BDT 83 |
| February 2026 | 41,059 kg | BDT 3,451,301 | BDT 84 |
| March 2026 | 38,830 kg | BDT 9,433,110 | BDT 243 |
| April 2026 | 70,782 kg | BDT 3,294,731 | BDT 47 |
| May 2026 | 44,689 kg | BDT 1,756,540 | BDT 39 |
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%, 85471000 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.
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.