HS Code 40169400
Boat Or Dock Fenders, Of Vulcanized Rubber
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40169400 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Boat Or Dock Fenders, Of Vulcanized Rubber is classified under HS code 40169400, which sits in heading 4016 (Articles of vulcanised rubber other than hard rubber, n.e.c. in chapter 40) of chapter 40 (Rubber and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, 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 33.63%, 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 40169400 in 6 of 6 months, totalling 119,803 kg at an assessable value of BDT 37,608,510. That is an average of BDT 314 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,081st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 20,361 kg | BDT 5,794,510 | BDT 285 |
| January 2026 | 39,869 kg | BDT 14,188,988 | BDT 356 |
| February 2026 | 14,013 kg | BDT 4,856,105 | BDT 347 |
| March 2026 | 21 kg | BDT 152,035 | BDT 7,240 |
| April 2026 | 17,870 kg | BDT 8,843,617 | BDT 495 |
| May 2026 | 27,669 kg | BDT 3,773,255 | BDT 136 |
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 33.63%, 40169400 sits below that average by 12.78 percentage points. It is the 58th 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 27.45 points.
Within heading 4016 alone, rates run from 33.63% to 96.1% across 9 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.