Bangladesh HS Code Detail
85451100 — Carbon electrodes for furnaces
Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.
HS code 85451100 covers Carbon electrodes for furnaces. Under the Bangladesh customs tariff for FY 2026-2027, importers pay Customs Duty (CD) of 5.00%, 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 33.63% on the assessable value.
Product Scope & Commercial Context
Practical description and commercial identification for customs clearance in Bangladesh.
Official Tariff Description: Carbon electrodes for furnaces
Commercial Explanation:
This classification covers commercial shipments belonging to Heading 8545 under Chapter 85. Products classified under 8-digit code 85451100 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 () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| RD () | 0.0% | ৳ 124559.36 | ৳ 0.00 |
| SD () | 0.0% | ৳ 130787.33 | ৳ 0.00 |
| VAT () | 15.0% | ৳ 130787.33 | ৳ 19618.10 |
| AIT () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| AT () | 7.5% | ৳ 130787.33 | ৳ 9809.05 |
| Total Estimated Landed Cost | ৳ 166442.45 | ||
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
85451100
Description
Carbon electrodes for furnaces
Heading
8545 — Carbon electrodes for furnaces
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