HS Code 40103990
TRANSMISSION BELTS OR BELTING,NES OTHER THAN RUBBER BELT ROUND<10" dia/Flat
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40103990 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
TRANSMISSION BELTS OR BELTING,NES OTHER THAN RUBBER BELT ROUND<10" dia/Flat is classified under HS code 40103990, 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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 40103990 in 6 of 6 months, totalling 1,019,626 kg at an assessable value of BDT 315,818,614. That is an average of BDT 310 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 538th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 188,860 kg | BDT 59,665,995 | BDT 316 |
| January 2026 | 124,755 kg | BDT 44,041,756 | BDT 353 |
| February 2026 | 182,588 kg | BDT 47,549,322 | BDT 260 |
| March 2026 | 159,973 kg | BDT 39,702,153 | BDT 248 |
| April 2026 | 129,052 kg | BDT 49,008,704 | BDT 380 |
| May 2026 | 234,398 kg | BDT 75,850,684 | BDT 324 |
Bonded imports. A further 3,853 kg worth BDT 3,367,659 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 1.1% 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 33.63%, 40103990 sits below that average by 12.78 percentage points. It is the 58th 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 27.45 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.