HS Code 64059000
Footwear, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64059000 would be approximately BDT 127,950.00, because the Total Tax Incidence is 127.95% of the assessable value.
What these figures mean
Footwear, Nes is classified under HS code 64059000, which sits in heading 6405 (Footwear; other footwear n.e.c. in chapter 64) 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 64059000 in 6 of 6 months, totalling 318,726 kg at an assessable value of BDT 110,750,562. That is an average of BDT 347 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,080th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 39,322 kg | BDT 13,627,937 | BDT 347 |
| January 2026 | 92,097 kg | BDT 29,551,332 | BDT 321 |
| February 2026 | 71,431 kg | BDT 26,471,805 | BDT 371 |
| March 2026 | 90,602 kg | BDT 35,490,297 | BDT 392 |
| April 2026 | 8,591 kg | BDT 1,834,813 | BDT 214 |
| May 2026 | 16,683 kg | BDT 3,774,378 | BDT 226 |
Bonded imports. A further 38,586 kg worth BDT 30,908,090 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 21.8% 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%, 64059000 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.