HS Heading 8904
Tugs and pusher craft
1 tariff line in this heading, within chapter 89 (Ships, boats and floating structures). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 89040000 | Tugs And Pusher Craft | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 5,769 (393 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| April 2026 | 1 | 393 kg | BDT 5,769 |
The largest lines by assessable value in April 2026:
- 89040000 — Tugs And Pusher Craft — BDT 5,769
Bonded imports. A further BDT 30,398,237 (168 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 100.0% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.