HS Code 40131000
INNER TUBES, OF RUBBER, OF A KIND USE ON MOTOR CARS(INCL.STN.WAGON..),BUSES OR LORRIE
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40131000 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
INNER TUBES, OF RUBBER, OF A KIND USE ON MOTOR CARS(INCL.STN.WAGON..),BUSES OR LORRIE is classified under HS code 40131000, which sits in heading 4013 (Inner tubes, of rubber) of chapter 40 (Rubber and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, 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 45.88%, 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 April 2026, NBR recorded commercial imports under 40131000 in 4 of 6 months, totalling 28,370 kg at an assessable value of BDT 9,807,096. That is an average of BDT 346 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,421st largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 9,883 kg | BDT 3,432,941 | BDT 347 |
| January 2026 | 7,803 kg | BDT 2,642,791 | BDT 339 |
| February 2026 | 2,649 kg | BDT 1,010,331 | BDT 381 |
| April 2026 | 8,035 kg | BDT 2,721,033 | BDT 339 |
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 45.88%, 40131000 sits below that average by 0.53 percentage points. It is the 32nd 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 15.2 points.
Within heading 4013 alone, rates run from 33.63% to 64.25% across 5 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.