HS Code 87042313
Dumper/tipper in CBU
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87042313 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Dumper/tipper in CBU is classified under HS code 87042313, 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 15%, 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 45.88%, 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 87042313 in 6 of 6 months, totalling 1,113,827 kg at an assessable value of BDT 351,691,013. That is an average of BDT 316 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 560th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 96,388 kg | BDT 32,892,091 | BDT 341 |
| January 2026 | 77,679 kg | BDT 24,506,607 | BDT 315 |
| February 2026 | 377,298 kg | BDT 119,007,331 | BDT 315 |
| March 2026 | 277,425 kg | BDT 87,500,488 | BDT 315 |
| April 2026 | 55,485 kg | BDT 16,754,460 | BDT 302 |
| May 2026 | 229,552 kg | BDT 71,030,036 | BDT 309 |
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 45.88%, 87042313 sits below that average by 89.78 percentage points. It is the 325th 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 15.2 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.