HS Code 64011000
Waterproof Footwear Incorporating A Protective Metal Toe-Cap...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64011000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Waterproof Footwear Incorporating A Protective Metal Toe-Cap... is classified under HS code 64011000, which sits in heading 6401 (Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar)) of chapter 64 (Footwear, gaiters and the like; parts of such articles).
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 64011000 in 6 of 6 months, totalling 15,704 kg at an assessable value of BDT 3,411,239. That is an average of BDT 217 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,462nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,108 kg | BDT 516,037 | BDT 245 |
| January 2026 | 5,340 kg | BDT 1,123,722 | BDT 210 |
| February 2026 | 3,882 kg | BDT 1,065,454 | BDT 274 |
| March 2026 | 1,519 kg | BDT 372,464 | BDT 245 |
| April 2026 | 2,649 kg | BDT 275,277 | BDT 104 |
| May 2026 | 206 kg | BDT 58,285 | BDT 283 |
Bonded imports. A further 1,082 kg worth BDT 1,084,730 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 24.1% 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 64 contains 25 tariff lines, averaging 113.89%. At 64.25%, 64011000 sits below that average by 49.64 percentage points. It is the 23rd 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.
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.