HS Code 40103600
ENDLESS SYNCHRONOUS BELTS,OF AN OUTSIDE CIRCUMFERENCE >150CM,<198CM
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40103600 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
ENDLESS SYNCHRONOUS BELTS,OF AN OUTSIDE CIRCUMFERENCE >150CM,<198CM is classified under HS code 40103600, 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 1%, 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 28.73%, 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 40103600 in 6 of 6 months, totalling 3,108 kg at an assessable value of BDT 1,727,871. That is an average of BDT 556 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,589th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 821 kg | BDT 148,074 | BDT 180 |
| January 2026 | 1,440 kg | BDT 256,847 | BDT 178 |
| February 2026 | 46 kg | BDT 11,589 | BDT 252 |
| March 2026 | 627 kg | BDT 1,219,350 | BDT 1,945 |
| April 2026 | 1 kg | BDT 63,925 | BDT 63,925 |
| May 2026 | 173 kg | BDT 28,086 | BDT 162 |
Bonded imports. A further 421 kg worth BDT 651,242 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 27.4% 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 28.73%, 40103600 sits below that average by 17.68 percentage points. It is the 84th 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 32.35 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.