HS Code 8504.31.00

Transformers, nes, power handling capacity =<1 kva

Duty rates for 8504.31.00 (FY 2025-2026)

CD
10%
RD
5%
SD
0%
VAT
15%
AIT
5%
AT
0%
TTI
37.25%

Description: Transformers, Nes, Power Handling Capacity =<1 Kva

Chapter 85: Electrical machinery and equipment; sound and television recorders and reproducers; parts

Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.

Worked example: importing goods worth Tk 100,000

Suppose the CIF value (cost + insurance + freight) of a shipment under 8504.31.00 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:

TaxCharged onRateAmount (Tk)
Assessable valueCIF + 1% landing charge101,000.00
Customs Duty (CD)AV10%10,100.00
Regulatory Duty (RD)AV5%5,050.00
Supplementary Duty (SD)AV + CD + RD0%0.00
Value Added Tax (VAT)AV + CD + RD + SD15%17,422.50
Advance Income Tax (AIT)AV5%5,050.00
Advance Tax (AT)AV + CD + RD + SD0%0.00
Total duty & taxes37,622.50
Landed cost (AV + taxes)138,622.50

So every Tk 100 of assessable value under this code carries about Tk 37.25 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.

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Classifying goods under 8504.31.00

Bangladesh HS code 8504.31.00 sits in heading 85.04 of chapter 85 (electrical machinery and equipment; sound and television recorders and reproducers; parts). The first six digits (8504.31) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.

If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.

Other codes in heading 85.04

8504.10.00 Ballasts For Discharge Lamps Or Tubes
8504.21.00 Liquid Dielectric Transformers, Power Handling Capacity =<65...
8504.22.10 Having a power handling capacity exceeding 650kVA but exceed...
8504.22.90 Having a power handling capacity exceeding 1000kVA but not e...
8504.23.10 Liquid Dielectric Transformers, Power Handling Capacity >100...
8504.23.90 Liquid Dielectric Transformers, Power Handling Capacity >100...
8504.32.00 Transformers, Nes, Power Handling Capacity =>1 Kva But <=16...
8504.33.00 Transformers, Nes, Power Handling Capacity 16-500 Kva
8504.34.00 Transformers, Nes, Power Handling Capacity >500 Kva
8504.40.10 Mobile battery charger(less than 6V)
8504.40.20 UPS/IPS (Capacity upto 2000 VA)
8504.40.30 Voltage stabilizer (capacity upto 2,000 VA)
8504.40.90 Other Static converters
8504.50.00 Inductors, Nes
8504.90.10 Electrical transformers, static converters .. Tap Changer
8504.90.20 Formed core
8504.90.30 Electrical transformers, static converters .. Parts, Parts o...
8504.90.90 Parts Of Transformers, Inductors And Static Converters, Nes

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