HS Code 94051100
Designed for use solely with light-emitting diode (LED) light sources
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94051100 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Designed for use solely with light-emitting diode (LED) light sources is classified under HS code 94051100, which sits in heading 9405 (Luminaires and light fittings; including searchlights, spotlights and parts thereof, n.e.c.; illuminated signs, name-plates and the like, having permanently fixed light source and parts thereof n.e.c. or included) of chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 60%, 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 159.8%, 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 94051100 in 6 of 6 months, totalling 14,864 kg at an assessable value of BDT 15,376,143. That is an average of BDT 1,034 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,562nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,162 kg | BDT 4,220,421 | BDT 818 |
| January 2026 | 926 kg | BDT 1,284,748 | BDT 1,387 |
| February 2026 | 3,283 kg | BDT 4,259,959 | BDT 1,298 |
| March 2026 | 1,862 kg | BDT 2,557,329 | BDT 1,373 |
| April 2026 | 1,469 kg | BDT 1,710,918 | BDT 1,165 |
| May 2026 | 2,162 kg | BDT 1,342,768 | BDT 621 |
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 94 contains 66 tariff lines, averaging 95.36%. At 159.8%, 94051100 sits above that average by 64.44 percentage points. It is the 1st 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 98.72 points.
Within heading 9405 alone, rates run from 17.88% to 159.8% across 19 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 60%. 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.