Bangladesh HS Code Detail
85414300 — Photovoltaic cells assembled in modules or made up into panels
Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.
HS code 85414300 covers Photovoltaic cells assembled in modules or made up into panels. 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: Photovoltaic cells assembled in modules or made up into panels
Commercial Explanation:
### What is the HS code for solar panel?
The official 8-digit Bangladesh Customs HS Code for complete solar panels and photovoltaic (PV) modules is **85414300** (*Photovoltaic cells assembled in modules or made up into panels*).
#### Related Solar System HS Codes:
* **Bare Solar Cells (Unassembled):** `85414200`
* **Solar Inverters (DC to AC Converters):** `85044040`
* **Solar Energy Storage Batteries (Lithium-ion):** `85076000`
* **Solar Portable Lanterns & Lamps:** `85131010`
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### What is the import duty rate for solar panel in 2026-27?
Under the Bangladesh Customs Tariff for **FY 2026–2027**, solar panels under HS Code `85414300` enjoy a concessionary **Customs Duty (CD) of 1.00%**, bringing the overall **Total Tax Incidence (TTI) to approximately 28.73%** on assessable value.
#### Statutory Duty Rate Breakdown (FY 2026–2027):
* **Customs Duty (CD):** 1.00% *(Concessionary rate)*
* **Regulatory Duty (RD):** 0.00%
* **Supplementary Duty (SD):** 0.00%
* **Value Added Tax (VAT):** 15.00%
* **Advance Income Tax (AIT):** 5.00%
* **Advance Tax (AT):** 7.50%
* **Total Tax Incidence (TTI):** **~28.73%**
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
85414300
Description
Photovoltaic cells assembled in modules or made up into panels
Heading
8541 — Diodes, other than photosensitive or light — emitting diodes (LED)
Chapter
Chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles