HS Code 40103400
ENDLES TRNSMSN.BETLS OF TRPZDL.CROSS-SECTION(V BELTS)OTH.THAN..>180CM,<240
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40103400 would be approximately BDT 58,120.00, because the Total Tax Incidence is 58.12% of the assessable value.
What these figures mean
ENDLES TRNSMSN.BETLS OF TRPZDL.CROSS-SECTION(V BELTS)OTH.THAN..>180CM,<240 is classified under HS code 40103400, 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.12%, 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 40103400 in 6 of 6 months, totalling 293,326 kg at an assessable value of BDT 69,479,131. That is an average of BDT 237 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,584th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 38,694 kg | BDT 7,194,376 | BDT 186 |
| January 2026 | 62,061 kg | BDT 12,004,581 | BDT 193 |
| February 2026 | 52,942 kg | BDT 10,476,717 | BDT 198 |
| March 2026 | 58,495 kg | BDT 17,178,137 | BDT 294 |
| April 2026 | 28,500 kg | BDT 13,019,144 | BDT 457 |
| May 2026 | 52,634 kg | BDT 9,606,176 | BDT 183 |
Import figures: NBR Import Statements (IM-4 commercial), 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 58.12%, 40103400 sits above that average by 11.71 percentage points. It is the 30th 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 2.96 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.