HS Code 87036041
Motor cars and oth vehicles, incl. station wagons, CBU,brand new,cap >2500 but<3000cc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87036041 would be approximately BDT 223,500.00, because the Total Tax Incidence is 223.5% of the assessable value.
What these figures mean
Motor cars and oth vehicles, incl. station wagons, CBU,brand new,cap >2500 but<3000cc is classified under HS code 87036041, 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 100%, 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 223.5%, 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 87036041 in 4 of 6 months, totalling 10,430 kg at an assessable value of BDT 106,794,529. That is an average of BDT 10,239 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,222nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,000 kg | BDT 19,938,574 | BDT 9,969 |
| January 2026 | 1,660 kg | BDT 26,160,769 | BDT 15,759 |
| March 2026 | 4,000 kg | BDT 42,223,436 | BDT 10,556 |
| May 2026 | 2,770 kg | BDT 18,471,750 | BDT 6,669 |
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 223.5%, 87036041 sits above that average by 87.84 percentage points. It is the 58th 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 162.42 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.
This line carries supplementary duty of 100%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.