HS Code 64031200
Ski-Boots,Snowbrd Boots,With Rubber,Plastics,Leather Soles,& Leather Upper
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64031200 would be approximately BDT 119,380.00, because the Total Tax Incidence is 119.38% of the assessable value.
What these figures mean
Ski-Boots,Snowbrd Boots,With Rubber,Plastics,Leather Soles,& Leather Upper is classified under HS code 64031200, which sits in heading 6403 (Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather) 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 40%, 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 119.38%, 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 64031200 in 5 of 6 months, totalling 7,095 kg at an assessable value of BDT 2,036,578. That is an average of BDT 287 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,367th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 12 kg | BDT 3,505 | BDT 292 |
| February 2026 | 5,468 kg | BDT 1,795,286 | BDT 328 |
| March 2026 | 232 kg | BDT 82,602 | BDT 356 |
| April 2026 | 638 kg | BDT 65,054 | BDT 102 |
| May 2026 | 745 kg | BDT 90,131 | BDT 121 |
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 64 contains 25 tariff lines, averaging 113.89%. At 119.38%, 64031200 sits above that average by 5.49 percentage points. It is the 18th 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 58.3 points.
Within heading 6403 alone, rates run from 119.38% to 127.95% across 8 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.
This line carries supplementary duty of 40%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.