HS Code 40139090
Inner tubes, of rubber, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40139090 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Inner tubes, of rubber, nes is classified under HS code 40139090, 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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 52%, 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 January 2026 and May 2026, NBR recorded commercial imports under 40139090 in 4 of 6 months, totalling 27,622 kg at an assessable value of BDT 9,136,359. That is an average of BDT 331 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,339th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 25,733 kg | BDT 8,507,629 | BDT 331 |
| February 2026 | 1,040 kg | BDT 317,737 | BDT 306 |
| March 2026 | 566 kg | BDT 212,103 | BDT 375 |
| May 2026 | 283 kg | BDT 98,890 | BDT 349 |
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 52%, 40139090 sits above that average by 5.59 percentage points. It is the 31st 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 9.08 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.