HS Code 94054920
Energy saving light with balast and fittings
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94054920 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Energy saving light with balast and fittings is classified under HS code 94054920, 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 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 94054920 in 6 of 6 months, totalling 2,693 kg at an assessable value of BDT 2,816,202. That is an average of BDT 1,046 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,410th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 69 kg | BDT 47,630 | BDT 690 |
| January 2026 | 99 kg | BDT 57,087 | BDT 577 |
| February 2026 | 1,342 kg | BDT 2,188,204 | BDT 1,631 |
| March 2026 | 262 kg | BDT 413,174 | BDT 1,577 |
| April 2026 | 420 kg | BDT 38,787 | BDT 92 |
| May 2026 | 501 kg | BDT 71,320 | BDT 142 |
Bonded imports. A further 158 kg worth BDT 18,408,478 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 86.7% 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 64.25%, 94054920 sits below that average by 31.11 percentage points. It is the 44th 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 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.