HS Code 64039900
Footwear With Rubber... Soles, Leather Uppers, Not Covering The Ankle
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64039900 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 Rubber... Soles, Leather Uppers, Not Covering The Ankle is classified under HS code 64039900, 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 May 2026, NBR recorded commercial imports under 64039900 in 6 of 6 months, totalling 114,502 kg at an assessable value of BDT 38,994,878. That is an average of BDT 341 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,486th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 21,059 kg | BDT 8,447,829 | BDT 401 |
| January 2026 | 21,315 kg | BDT 7,827,821 | BDT 367 |
| February 2026 | 37,179 kg | BDT 12,941,676 | BDT 348 |
| March 2026 | 20,070 kg | BDT 6,971,261 | BDT 347 |
| April 2026 | 6,724 kg | BDT 1,232,061 | BDT 183 |
| May 2026 | 8,155 kg | BDT 1,574,230 | BDT 193 |
Bonded imports. A further 809 kg worth BDT 949,863 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 2.4% 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 127.95%, 64039900 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.