HS Code 87042219
Goods vehicles, with diesel or semi-diesel engines, gvw 5-20tonnes, CBU, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87042219 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Goods vehicles, with diesel or semi-diesel engines, gvw 5-20tonnes, CBU, NES is classified under HS code 87042219, 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 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 87042219 in 6 of 6 months, totalling 1,146,593 kg at an assessable value of BDT 691,887,597. That is an average of BDT 603 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 506th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 202,667 kg | BDT 119,027,220 | BDT 587 |
| January 2026 | 356,935 kg | BDT 229,159,088 | BDT 642 |
| February 2026 | 88,718 kg | BDT 57,441,088 | BDT 647 |
| March 2026 | 71,827 kg | BDT 44,928,711 | BDT 626 |
| April 2026 | 267,261 kg | BDT 156,778,077 | BDT 587 |
| May 2026 | 159,185 kg | BDT 84,553,413 | BDT 531 |
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%, 87042219 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 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.