HS Code 87071000
Bodies (Incl. Cabs) For The Motor Vehicles Of 87.03
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87071000 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Bodies (Incl. Cabs) For The Motor Vehicles Of 87.03 is classified under HS code 87071000, which sits in heading 8707 (Bodies; (including cabs) 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 25%, Supplementary Duty of 45%, 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 135.91%, 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 87071000 in 6 of 6 months, totalling 481,642 kg at an assessable value of BDT 330,808,608. That is an average of BDT 687 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 805th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 88,837 kg | BDT 54,570,339 | BDT 614 |
| January 2026 | 54,194 kg | BDT 43,440,431 | BDT 802 |
| February 2026 | 38,250 kg | BDT 26,178,546 | BDT 684 |
| March 2026 | 72,873 kg | BDT 47,970,060 | BDT 658 |
| April 2026 | 172,472 kg | BDT 119,306,991 | BDT 692 |
| May 2026 | 55,016 kg | BDT 39,342,241 | BDT 715 |
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 135.91%, 87071000 sits above that average by 0.25 percentage points. It is the 138th 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 74.83 points.
Within heading 8707 alone, rates run from 33.63% to 135.91% across 11 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.
This line carries supplementary duty of 45%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.