HS Code 98010032
Goods treated as "Baggage" Air cond.machine; Split Type UPTO 18000 BTU
What these figures mean
Goods treated as "Baggage" Air cond.machine; Split Type UPTO 18000 BTU is classified under HS code 98010032, which sits in heading 9801 (Not yet named) of chapter 98 (Special classification provisions (national)).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15000%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%.
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 98010032 in 4 of 6 months, totalling 340 kg at an assessable value of BDT 73,968. That is an average of BDT 218 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,695th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 50 kg | BDT 7,367 | BDT 147 |
| February 2026 | 105 kg | BDT 15,000 | BDT 143 |
| April 2026 | 140 kg | BDT 36,516 | BDT 261 |
| May 2026 | 45 kg | BDT 15,085 | BDT 335 |
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
This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.
The ad-valorem lines in chapter 98 average 18.95%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.