Bangladesh HS Code Detail
84401000 — Book-Binding Machinery (Incl. Book-Sewing Machines)
Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.
HS code 84401000 covers Book-Binding Machinery (Incl. Book-Sewing Machines). Under the Bangladesh customs tariff for FY 2026-2027, importers pay Customs Duty (CD) of 1.00%, Regulatory Duty (RD) of 0.00%, Supplementary Duty (SD) of 0.00%, Value Added Tax (VAT) at 15.00%, Advance Income Tax (AIT) of 5.00% and Advance Tax (AT) of 7.50%, giving a total tax incidence of approximately 28.73% on the assessable value.
Product Scope & Commercial Context
Practical description and commercial identification for customs clearance in Bangladesh.
Official Tariff Description: Book-Binding Machinery (Incl. Book-Sewing Machines)
Commercial Explanation:
This classification covers commercial shipments belonging to Heading 8440 under Chapter 84. Products classified under 8-digit code 84401000 are assessed based on custom valuation rules at Bangladesh sea, land, and air ports.
Import Compliance & Regulatory Requirements
Mandatory agency clearances and regulatory conditions for releasing cargo at Chittagong Port and other entry ports.
- Commercial Invoice & Packing List
- Bill of Lading (B/L) / Airway Bill
- Letter of Credit (L/C) / Import Permit
- Country of Origin (COO) Certificate
Tariff Rate Summary
These statutory rate fields drive the sequential import duty and tax calculation for this HS code.
Sample Duty Calculation ($1,000.00 USD Invoice)
Indexable reference calculation based on a $1,000.00 USD CIF invoice converted at BDT 123.33.
| Tax Layer | Statutory Rate | Applied Base | Tax Amount |
|---|---|---|---|
| CD () | 1.0% | ৳ 124559.36 | ৳ 1245.59 |
| RD () | 0.0% | ৳ 124559.36 | ৳ 0.00 |
| SD () | 0.0% | ৳ 125804.95 | ৳ 0.00 |
| VAT () | 15.0% | ৳ 125804.95 | ৳ 18870.74 |
| AIT () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| AT () | 7.5% | ৳ 125804.95 | ৳ 9435.37 |
| Total Estimated Landed Cost | ৳ 160339.04 | ||
How Duty Is Applied
Bangladesh import duty is calculated step by step on an increasing base, not as one flat percentage.
Classification Notes
Use these fields for quick reference before customs costing or tariff review.
HS Code
84401000
Description
Book-Binding Machinery (Incl. Book-Sewing Machines)
Heading
8440 — Book — Binding Machinery (Incl. Book — Sewing Machines)
Chapter
Chapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof