HS Code 87019110
Other, of an engine power, Not exceeding 18 kW
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87019110 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Other, of an engine power, Not exceeding 18 kW is classified under HS code 87019110, which sits in heading 8701 (Tractors; (other than tractors of heading no 8709)) of chapter 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 1%, 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 28.73%, 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 May 2026 and May 2026, NBR recorded commercial imports under 87019110 in 1 of 6 months, totalling 8,800 kg at an assessable value of BDT 2,636,526. That is an average of BDT 300 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,257th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 8,800 kg | BDT 2,636,526 | BDT 300 |
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 87 contains 510 tariff lines, averaging 135.66%. At 28.73%, 87019110 sits below that average by 106.93 percentage points. It is the 486th 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 32.35 points.
Within heading 8701 alone, rates run from 17.88% to 33.63% across 17 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.