HS Code 87059010
Special Purpose Motor Vehicles, Nes (Eg Breakdown Lorries, Etc)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87059010 would be approximately BDT 17,880.00, because the Total Tax Incidence is 17.88% of the assessable value.
What these figures mean
Special Purpose Motor Vehicles, Nes (Eg Breakdown Lorries, Etc) is classified under HS code 87059010, which sits in heading 8705 (Special purpose motor vehicles; not those for the transport of persons or goods (e.g. breakdown lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units etc)) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 17.88%, 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 March 2026 and March 2026, NBR recorded commercial imports under 87059010 in 1 of 6 months, totalling 6,000 kg at an assessable value of BDT 14,938,795. That is an average of BDT 2,490 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 1,479th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 6,000 kg | BDT 14,938,795 | BDT 2,490 |
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 17.88%, 87059010 sits below that average by 117.78 percentage points. It is the 502nd 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 43.2 points.
Within heading 8705 alone, rates run from 17.88% to 39.75% across 7 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.