HS Code 87039013
Electric Battery operated 3 wheeled Vehicles
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87039013 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Electric Battery operated 3 wheeled Vehicles is classified under HS code 87039013, 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 10%, 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 80.18%, 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 87039013 in 6 of 6 months, totalling 8,332,657 kg at an assessable value of BDT 1,099,971,674. That is an average of BDT 132 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 247th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,409,751 kg | BDT 182,481,096 | BDT 129 |
| January 2026 | 1,093,914 kg | BDT 146,250,244 | BDT 134 |
| February 2026 | 1,260,152 kg | BDT 172,108,931 | BDT 137 |
| March 2026 | 1,035,477 kg | BDT 137,796,171 | BDT 133 |
| April 2026 | 1,862,757 kg | BDT 241,038,070 | BDT 129 |
| May 2026 | 1,670,606 kg | BDT 220,297,162 | BDT 132 |
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 80.18%, 87039013 sits below that average by 55.48 percentage points. It is the 239th 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 19.1 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 10%. 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.