HS Code 87042211
Refrigeration Van in CBU
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87042211 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Refrigeration Van in CBU is classified under HS code 87042211, which sits in heading 8704 (Vehicles; for the transport of goods) 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 December 2025 and April 2026, NBR recorded commercial imports under 87042211 in 5 of 6 months, totalling 51,950 kg at an assessable value of BDT 34,953,162. That is an average of BDT 673 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,105th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,440 kg | BDT 2,166,894 | BDT 888 |
| January 2026 | 9,430 kg | BDT 6,786,509 | BDT 720 |
| February 2026 | 22,550 kg | BDT 18,143,932 | BDT 805 |
| March 2026 | 4,290 kg | BDT 2,921,546 | BDT 681 |
| April 2026 | 13,240 kg | BDT 4,934,281 | BDT 373 |
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%, 87042211 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 8704 alone, rates run from 28.73% to 860.5% across 61 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.