HS Code 8539.32.10

Indicator pilot lamps (sodium) not exceeding 18 watts

Duty rates for 8539.32.10 (FY 2025-2026)

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

Description: Indicator Pilot Lamps (Sodium) Not Exceeding 18 Watts

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 8539.32.10 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 8539.32.10

Bangladesh HS code 8539.32.10 sits in heading 85.39 of chapter 85 (electrical machinery and equipment; sound and television recorders and reproducers; parts). The first six digits (8539.32) 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 85.39

8539.10.00 Sealed Beam Lamp Units
8539.21.10 Tungsten Halogen Lomp For Use In Laboratories Or Operation T...
8539.21.90 Other Tungsten Halogen Filament Lamps (Excl.Ultra-Violet Or...
8539.22.00 Filament lamps of a power =<200w and of a voltage >100v, nes
8539.29.10 Indicator pilot lamp 6V-60V/5 Watt
8539.29.90 Elec.filmnt.or discharge lamps,incl. sealed beam..excl.Indi...
8539.31.10 Energy Saving Lamp having an output of light 3 times or more...
8539.31.20 T5 tube light
8539.31.90 Discharge Lamp other than Ultra-Violet Lamps, Fluorescent, H...
8539.32.90 Other Mercury Or Sodium Vapour Lamps; Metal Halide Lamps, Ne...
8539.39.10 Special Lamps For Use In Laboratories
8539.39.90 Discharge Lamps, Not Ulta-Viilet Lamps,Mercury Or Sodium Vap...
8539.41.00 Arc-Lamps
8539.49.10 For Use In Laboratories Or Operation Theaters
8539.49.90 Other Ultra-Violet Or Infra-Red Lamps Nes.
8539.51.00 Light-emitting diode (LED) light sources :
8539.52.00 Light-emitting diode (LED) light sources :Light-emitting dio...
8539.90.10 Base Cap For Lamps
8539.90.20 Loaded printed circuit board of Heading 85.27 and 85.28
8539.90.30 Of Light-emitting diode (LED) lamps
8539.90.90 Parts For Filament Or Discharge Lamps,Excl.Aluminum Base Cap...

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