HS Code 86073000
Hooks And Other Coupling Devices, Buffers, And Parts Thereof
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 86073000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Hooks And Other Coupling Devices, Buffers, And Parts Thereof is classified under HS code 86073000, 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 January 2026 and May 2026, NBR recorded commercial imports under 86073000 in 3 of 6 months, totalling 331 kg at an assessable value of BDT 436,753. That is an average of BDT 1,319 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,162nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 0 kg | BDT 10,295 | — |
| February 2026 | 278 kg | BDT 231,308 | BDT 832 |
| May 2026 | 53 kg | BDT 195,150 | BDT 3,682 |
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%, 86073000 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.