HS Code 94054110
Photovoltaic, dsgn. 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 94054110 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Photovoltaic, dsgn. use solely with light-emitting diode (LED) light sources is classified under HS code 94054110, 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 5%, 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 33.63%, 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 94054110 in 6 of 6 months, totalling 149,336 kg at an assessable value of BDT 189,530,116. That is an average of BDT 1,269 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 949th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 29,082 kg | BDT 16,522,247 | BDT 568 |
| January 2026 | 28,164 kg | BDT 99,660,367 | BDT 3,539 |
| February 2026 | 20,314 kg | BDT 21,586,616 | BDT 1,063 |
| March 2026 | 34,682 kg | BDT 19,935,529 | BDT 575 |
| April 2026 | 12,206 kg | BDT 3,133,921 | BDT 257 |
| May 2026 | 24,888 kg | BDT 28,691,436 | BDT 1,153 |
Bonded imports. A further 418 kg worth BDT 195,449 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 0.1% 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 94 contains 66 tariff lines, averaging 95.36%. At 33.63%, 94054110 sits below that average by 61.73 percentage points. It is the 59th 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 27.45 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.
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.