HS Code 87021010
Built-Up, Double Decker Bus (diesel or semi-diesel)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87021010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Built-Up, Double Decker Bus (diesel or semi-diesel) is classified under HS code 87021010, which sits in heading 8702 (Vehicles; public transport passenger type) 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 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 January 2026 and January 2026, NBR recorded commercial imports under 87021010 in 1 of 6 months, totalling 32,000 kg at an assessable value of BDT 31,237,660. That is an average of BDT 976 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 1,171st largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 32,000 kg | BDT 31,237,660 | BDT 976 |
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 33.63%, 87021010 sits below that average by 102.03 percentage points. It is the 362nd 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.
Within heading 8702 alone, rates run from 13.88% to 112.03% across 27 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.