HS Code 87059090
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 87059090 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Special Purpose Motor Vehicles, Nes (Eg Breakdown Lorries, Etc) is classified under HS code 87059090, 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 10%, 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 39.75%, 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 87059090 in 5 of 6 months, totalling 1,095,742 kg at an assessable value of BDT 2,060,817,399. That is an average of BDT 1,881 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 55th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 207,813 kg | BDT 85,731,647 | BDT 413 |
| January 2026 | 14,000 kg | BDT 92,169,410 | BDT 6,584 |
| February 2026 | 4,170 kg | BDT 1,752,328 | BDT 420 |
| March 2026 | 258,434 kg | BDT 435,846,191 | BDT 1,686 |
| April 2026 | 611,325 kg | BDT 1,445,317,823 | BDT 2,364 |
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 39.75%, 87059090 sits below that average by 95.91 percentage points. It is the 333rd 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 21.33 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.