HS Code 40118000
Of a kind used on construction, mining or industrial handling vehicles and machines
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40118000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Of a kind used on construction, mining or industrial handling vehicles and machines is classified under HS code 40118000, 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 40118000 in 6 of 6 months, totalling 360,695 kg at an assessable value of BDT 163,241,582. That is an average of BDT 453 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,643rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 69,647 kg | BDT 31,694,906 | BDT 455 |
| January 2026 | 58,375 kg | BDT 25,763,118 | BDT 441 |
| February 2026 | 82,459 kg | BDT 42,022,533 | BDT 510 |
| March 2026 | 67,709 kg | BDT 30,936,344 | BDT 457 |
| April 2026 | 61,140 kg | BDT 24,064,282 | BDT 394 |
| May 2026 | 21,365 kg | BDT 8,760,399 | BDT 410 |
Bonded imports. A further 701 kg worth BDT 846,240 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 0.5% 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 64.25%, 40118000 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.