HS Code 64061000
Uppers and parts thereof, other than stiffeners
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 64061000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Uppers and parts thereof, other than stiffeners is classified under HS code 64061000, which sits in heading 6406 (Footwear; parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, le.g.ings and similar articles, and parts thereof) 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 10%, 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 80.18%, 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 February 2026 and May 2026, NBR recorded commercial imports under 64061000 in 4 of 6 months, totalling 311,300 kg at an assessable value of BDT 72,245,808. That is an average of BDT 232 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,499th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 149,669 kg | BDT 39,430,224 | BDT 263 |
| March 2026 | 63,207 kg | BDT 16,179,458 | BDT 256 |
| April 2026 | 37,767 kg | BDT 5,873,287 | BDT 156 |
| May 2026 | 60,657 kg | BDT 10,762,839 | BDT 177 |
Bonded imports. A further 205,859 kg worth BDT 360,179,000 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 83.3% 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 80.18%, 64061000 sits below that average by 33.71 percentage points. It is the 20th 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 19.1 points.
This line carries supplementary duty of 10%. 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.