HS Code 86050000
Railway/Tramway Passenger Coaches, Not Self-Propelled; Luggage Vans...
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 86050000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Railway/Tramway Passenger Coaches, Not Self-Propelled; Luggage Vans... is classified under HS code 86050000, which sits in heading 8605 (Railway or tramway coaches; passenger coaches, luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading no. 8604)) of chapter 86 (Railway or tramway locomotives, rolling-stock and parts; track fixtures; traffic signalling equipment).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 86050000 in 1 of 6 months, totalling 560,000 kg at an assessable value of BDT 1,634,298,504. That is an average of BDT 2,918 per kilogram — useful as a rough check on whether a declared value looks plausible. In December 2025 it was the 49th largest of 4,219 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 560,000 kg | BDT 1,634,298,504 | BDT 2,918 |
Import figures: NBR Import Statements (IM-4 commercial), 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 86 contains 24 tariff lines, averaging 38.27%. At 33.63%, 86050000 sits below that average by 4.64 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 cheaper than the typical import by 27.45 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.