HS Code 40112010
New pneumatic tyres, of rubber of a kind used on buses/lorries of rim size upto 16 inch
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40112010 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
New pneumatic tyres, of rubber of a kind used on buses/lorries of rim size upto 16 inch is classified under HS code 40112010, which sits in heading 4011 (New pneumatic tyres, of 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 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 96.1%, 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 40112010 in 6 of 6 months, totalling 3,311,693 kg at an assessable value of BDT 1,247,525,726. That is an average of BDT 377 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 236th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 480,345 kg | BDT 183,318,207 | BDT 382 |
| January 2026 | 509,754 kg | BDT 197,660,027 | BDT 388 |
| February 2026 | 483,557 kg | BDT 196,687,775 | BDT 407 |
| March 2026 | 685,956 kg | BDT 261,599,961 | BDT 381 |
| April 2026 | 485,414 kg | BDT 175,008,056 | BDT 361 |
| May 2026 | 666,667 kg | BDT 233,251,700 | BDT 350 |
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 96.1%, 40112010 sits above that average by 49.69 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 35.02 points.
Within heading 4011 alone, rates run from 28.73% to 96.1% across 10 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.