BD Tariff.

HS Code 87022041

Built-up, having a seating capacity not >15, incl. the driver, human hauler

CD25%
SD0%
VAT15%
AIT5%
RD5%
AT7.5%
TTI64.25%

Worked example

On an assessable value of BDT 100,000, the total duty and taxes payable on 87022041 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.

What these figures mean

Built-up, having a seating capacity not >15, incl. the driver, human hauler is classified under HS code 87022041, 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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

NBR recorded no commercial imports under 87022041 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.

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 64.25%, 87022041 sits below that average by 71.41 percentage points. It is the 253rd most heavily taxed line in the chapter.

Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.

Other codes in heading 8702

87021010 Built-Up, Double Decker Bus (diesel or semi-diesel) TTI 33.63% 87021020 Built-up, having a seating capacity of 40 or more, excluding folding seats TTI 39.75% 87021030 Built-Up,Having A Seating Capacity >15 but not exceeding 40,incl.the driver TTI 33.63% 87021041 Built-up, having a seating capacity not exceeding 15, incl. the driver, human h… TTI 112.03% 87021049 Built-up, having a seating capacity not >15, incl. the driver, excl. human haul… TTI 96.1% 87021050 Ckd Motor Vehicles TTI 23.25% 87022010 With both compression-ignition internal combustion piston engine (diesel or sem… TTI 33.63% 87022020 With both compression-ignition internal combustion piston engine (diesel or sem… TTI 39.75% 87022030 Built-up, having a seating capacity >15 but not exceeding 40, including the dri… TTI 33.63% 87022049 Built-up, having a seating capacity not >15, incl. the driver, excl. human haul… TTI 64.25% 87022050 CKD Motor vehicles TTI 39.75% 87023010 With both spark-ignition internal combustion reciprocating piston engine & elec… TTI 33.63%

See all codes in heading 8702 →