HS Code 40103100
ENDLESS TRNSMSN.BELTS OF TRPZDL.CROSS-SEC.(V-BLT),V-RIBBED OF..>60CM,<180
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40103100 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
ENDLESS TRNSMSN.BELTS OF TRPZDL.CROSS-SEC.(V-BLT),V-RIBBED OF..>60CM,<180 is classified under HS code 40103100, which sits in heading 4010 (Conveyor or transmission belts or belting, of vulcanised rubber) of chapter 40 (Rubber and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, 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 58.13%, 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 May 2026, NBR recorded commercial imports under 40103100 in 6 of 6 months, totalling 96,596 kg at an assessable value of BDT 70,542,284. That is an average of BDT 730 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,476th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20,056 kg | BDT 14,345,756 | BDT 715 |
| January 2026 | 7,481 kg | BDT 8,936,505 | BDT 1,195 |
| February 2026 | 29,253 kg | BDT 12,839,968 | BDT 439 |
| March 2026 | 6,121 kg | BDT 11,565,424 | BDT 1,889 |
| April 2026 | 12,698 kg | BDT 11,612,933 | BDT 915 |
| May 2026 | 20,987 kg | BDT 11,241,698 | BDT 536 |
Bonded imports. A further 29 kg worth BDT 1,124,373 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 1.6% 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 58.13%, 40103100 sits above that average by 11.72 percentage points. It is the 26th 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 2.95 points.
Within heading 4010 alone, rates run from 28.73% to 58.13% across 11 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.