HS Code 40169990
ARTICLES OF VULCANIZED RUBBER,NES EX.RUBBER COT/APRON
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 40169990 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
ARTICLES OF VULCANIZED RUBBER,NES EX.RUBBER COT/APRON is classified under HS code 40169990, 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 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 40169990 in 6 of 6 months, totalling 2,267,629 kg at an assessable value of BDT 1,294,996,441. That is an average of BDT 571 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 193rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 402,428 kg | BDT 226,789,942 | BDT 564 |
| January 2026 | 393,658 kg | BDT 268,471,807 | BDT 682 |
| February 2026 | 293,322 kg | BDT 161,520,899 | BDT 551 |
| March 2026 | 352,958 kg | BDT 153,520,938 | BDT 435 |
| April 2026 | 436,681 kg | BDT 191,948,554 | BDT 440 |
| May 2026 | 388,582 kg | BDT 292,744,301 | BDT 753 |
Bonded imports. A further 548,993 kg worth BDT 659,312,854 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 33.7% 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 58.13%, 40169990 sits above that average by 11.72 percentage points. It is the 26th 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 2.95 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.