HS Code 95045000
Video game consoles and machines, other than those of subheading 950430
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95045000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Video game consoles and machines, other than those of subheading 950430 is classified under HS code 95045000, which sits in heading 9504 (Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment) of chapter 95 (Toys, games and sports requisites; parts and accessories thereof).
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 95045000 in 6 of 6 months, totalling 1,903,759 kg at an assessable value of BDT 1,397,313. That is an average of BDT 1 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,015th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 950,430 kg | BDT 597 | BDT 0 |
| January 2026 | 950,430 kg | BDT 1,135 | BDT 0 |
| February 2026 | 1,234 kg | BDT 442,980 | BDT 359 |
| March 2026 | 431 kg | BDT 303,330 | BDT 704 |
| April 2026 | 478 kg | BDT 315,432 | BDT 660 |
| May 2026 | 756 kg | BDT 333,839 | BDT 442 |
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 95 contains 40 tariff lines, averaging 56.62%. At 64.25%, 95045000 sits above that average by 7.63 percentage points. It is the 5th 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 9504 alone, rates run from 64.25% to 80.18% across 5 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.