HS Code 87087000
Road wheels and parts and accessories thereof
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87087000 would be approximately BDT 76,500.00, because the Total Tax Incidence is 76.5% of the assessable value.
What these figures mean
Road wheels and parts and accessories thereof is classified under HS code 87087000, 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 15% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 76.5%, 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 87087000 in 6 of 6 months, totalling 540,392 kg at an assessable value of BDT 242,582,946. That is an average of BDT 449 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 933rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 57,252 kg | BDT 29,711,054 | BDT 519 |
| January 2026 | 69,389 kg | BDT 38,384,878 | BDT 553 |
| February 2026 | 106,824 kg | BDT 49,096,281 | BDT 460 |
| March 2026 | 113,233 kg | BDT 52,431,028 | BDT 463 |
| April 2026 | 105,357 kg | BDT 43,526,481 | BDT 413 |
| May 2026 | 88,337 kg | BDT 29,433,224 | BDT 333 |
Bonded imports. A further 30,132 kg worth BDT 82,335,955 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 25.3% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 76.5%, 87087000 sits below that average by 59.16 percentage points. It is the 248th 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 15.42 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.