HS Code 87083000
Brakes and servo-brakes and parts thereof Excl. For tractors
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87083000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Brakes and servo-brakes and parts thereof Excl. For tractors is classified under HS code 87083000, which sits in heading 8708 (Motor vehicles; parts and accessories, 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 0%, 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 64.25%, 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 87083000 in 6 of 6 months, totalling 1,202,982 kg at an assessable value of BDT 527,773,475. That is an average of BDT 439 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 597th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 280,900 kg | BDT 131,800,687 | BDT 469 |
| January 2026 | 160,249 kg | BDT 86,248,003 | BDT 538 |
| February 2026 | 205,897 kg | BDT 85,530,036 | BDT 415 |
| March 2026 | 162,521 kg | BDT 75,024,982 | BDT 462 |
| April 2026 | 226,468 kg | BDT 85,215,953 | BDT 376 |
| May 2026 | 166,947 kg | BDT 63,953,814 | BDT 383 |
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 64.25%, 87083000 sits below that average by 71.41 percentage points. It is the 253rd 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 3.17 points.
Within heading 8708 alone, rates run from 64.25% to 76.5% across 15 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.