HS Code 87060022
Chassis Fitted With Eng.Heading No.87.02 Buses For Having Seating Cap.>=40
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87060022 would be approximately BDT 23,250.00, because the Total Tax Incidence is 23.25% of the assessable value.
What these figures mean
Chassis Fitted With Eng.Heading No.87.02 Buses For Having Seating Cap.>=40 is classified under HS code 87060022, which sits in heading 8706 (Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 23.25%, 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 87060022 in 6 of 6 months, totalling 1,848,070 kg at an assessable value of BDT 820,936,435. That is an average of BDT 444 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 446th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 364,310 kg | BDT 174,095,814 | BDT 478 |
| January 2026 | 248,570 kg | BDT 116,356,846 | BDT 468 |
| February 2026 | 438,365 kg | BDT 205,173,011 | BDT 468 |
| March 2026 | 263,760 kg | BDT 103,176,472 | BDT 391 |
| April 2026 | 269,855 kg | BDT 121,676,136 | BDT 451 |
| May 2026 | 263,210 kg | BDT 100,458,156 | BDT 382 |
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 23.25%, 87060022 sits below that average by 112.41 percentage points. It is the 498th 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 37.83 points.
Within heading 8706 alone, rates run from 15% to 731.88% across 27 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.