HS Code 64042000
Footwear With Leather Or Composition Leather Soles And Textile Uppers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64042000 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 Or Composition Leather Soles And Textile Uppers is classified under HS code 64042000, which sits in heading 6404 (Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials) 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 64042000 in 6 of 6 months, totalling 3,058 kg at an assessable value of BDT 2,129,860. That is an average of BDT 696 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,212th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 517 kg | BDT 474,540 | BDT 918 |
| January 2026 | 126 kg | BDT 227,986 | BDT 1,809 |
| February 2026 | 216 kg | BDT 334,705 | BDT 1,550 |
| March 2026 | 22 kg | BDT 23,035 | BDT 1,047 |
| April 2026 | 2,018 kg | BDT 913,265 | BDT 453 |
| May 2026 | 159 kg | BDT 156,329 | BDT 983 |
Bonded imports. A further 2,143 kg worth BDT 937,921 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 30.6% 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%, 64042000 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.
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.