HS Code 64035100
Footwear With Leather Soles And Uppers, Covering The Ankle
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64035100 would be approximately BDT 127,950.00, because the Total Tax Incidence is 127.95% of the assessable value.
What these figures mean
Footwear With Leather Soles And Uppers, Covering The Ankle is classified under HS code 64035100, 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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 127.95%, 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 December 2025, NBR recorded commercial imports under 64035100 in 1 of 6 months, totalling 1 kg at an assessable value of BDT 16,791. That is an average of BDT 16,791 per kilogram — useful as a rough check on whether a declared value looks plausible. In December 2025 it was the 3,885th largest of 4,219 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1 kg | BDT 16,791 | BDT 16,791 |
Bonded imports. A further 61,184 kg worth BDT 45,631,064 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. That is over 99.9% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 127.95%, 64035100 sits above that average by 14.06 percentage points. It is the 1st 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 66.87 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.