HS Code 86071900
Axles, Wheels And Parts Of Bogies, Etc, Of Railway.. Locos/Rolling Stock
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 86071900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Axles, Wheels And Parts Of Bogies, Etc, Of Railway.. Locos/Rolling Stock is classified under HS code 86071900, which sits in heading 8607 (Railway or tramway locomotives or rolling stock; parts thereof) 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 10%, 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 39.75%, 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 86071900 in 5 of 6 months, totalling 1,317,747 kg at an assessable value of BDT 348,216,147. That is an average of BDT 264 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 380th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 372 kg | BDT 111,916 | BDT 301 |
| February 2026 | 368,043 kg | BDT 113,492,160 | BDT 308 |
| March 2026 | 142,000 kg | BDT 40,103,273 | BDT 282 |
| April 2026 | 258,934 kg | BDT 69,544,331 | BDT 269 |
| May 2026 | 548,398 kg | BDT 124,964,467 | BDT 228 |
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 39.75%, 86071900 sits above that average by 1.48 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 cheaper than the typical import by 21.33 points.
Within heading 8607 alone, rates run from 33.63% to 39.75% 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.
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.