HS Code 40114000
New Pneumatic Tyres, Of Rubber Of A Kind Used On Motorcycles, TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40114000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
New Pneumatic Tyres, Of Rubber Of A Kind Used On Motorcycles, TV is classified under HS code 40114000, 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 0%, 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 64.25%, 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 40114000 in 6 of 6 months, totalling 1,613,085 kg at an assessable value of BDT 845,900,550. That is an average of BDT 524 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 440th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 256,632 kg | BDT 144,434,462 | BDT 563 |
| January 2026 | 252,349 kg | BDT 142,424,996 | BDT 564 |
| February 2026 | 234,879 kg | BDT 132,279,232 | BDT 563 |
| March 2026 | 295,878 kg | BDT 167,201,577 | BDT 565 |
| April 2026 | 331,119 kg | BDT 155,082,223 | BDT 468 |
| May 2026 | 242,228 kg | BDT 104,478,060 | BDT 431 |
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 64.25%, 40114000 sits above that average by 17.84 percentage points. It is the 4th 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 3.17 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.
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.