HS Code 87034014
Microbus, Reconditioned, cyliner capacity not >1600CC
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87034014 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Microbus, Reconditioned, cyliner capacity not >1600CC is classified under HS code 87034014, which sits in heading 8703 (Motor cars and other motor vehicles; principally designed for the transport of persons (other than those of heading no. 8702), including station wagons and racing cars) 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
Between December 2025 and May 2026, NBR recorded commercial imports under 87034014 in 6 of 6 months, totalling 2,718,068 kg at an assessable value of BDT 2,850,058,806. That is an average of BDT 1,049 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 122nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 500,794 kg | BDT 562,120,067 | BDT 1,122 |
| January 2026 | 337,581 kg | BDT 364,334,419 | BDT 1,079 |
| February 2026 | 515,550 kg | BDT 546,137,907 | BDT 1,059 |
| March 2026 | 353,870 kg | BDT 383,372,817 | BDT 1,083 |
| April 2026 | 481,200 kg | BDT 468,546,224 | BDT 974 |
| May 2026 | 529,073 kg | BDT 525,547,372 | BDT 993 |
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%, 87034014 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 8703 alone, rates run from 33.63% to 1007.5% across 282 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.