HS Code 40040000
Waste,Parings & Scrap Of Rubber(Ex.Hard Rubber)&Powders Gran.Obt.Therefrom
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40040000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Waste,Parings & Scrap Of Rubber(Ex.Hard Rubber)&Powders Gran.Obt.Therefrom is classified under HS code 40040000, which sits in heading 4004 (Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom) of chapter 40 (Rubber and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and March 2026, NBR recorded commercial imports under 40040000 in 4 of 6 months, totalling 86,036 kg at an assessable value of BDT 9,153,762. That is an average of BDT 106 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 2,300th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 38,000 kg | BDT 4,042,882 | BDT 106 |
| January 2026 | 13,005 kg | BDT 1,383,774 | BDT 106 |
| February 2026 | 5,031 kg | BDT 535,266 | BDT 106 |
| March 2026 | 30,000 kg | BDT 3,191,840 | BDT 106 |
Bonded imports. A further 39,210 kg worth BDT 5,484,270 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 37.5% of the total value imported under this code, the rest entering commercially.
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.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 40 contains 88 tariff lines, averaging 46.41%. At 39.75%, 40040000 sits below that average by 6.66 percentage points. It is the 35th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 21.33 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.