HS Code 87089300
Clutches and parts thereof
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87089300 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Clutches and parts thereof is classified under HS code 87089300, 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 87089300 in 6 of 6 months, totalling 675,626 kg at an assessable value of BDT 331,306,937. That is an average of BDT 490 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 773rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 131,144 kg | BDT 66,705,586 | BDT 509 |
| January 2026 | 109,734 kg | BDT 58,583,573 | BDT 534 |
| February 2026 | 90,201 kg | BDT 43,986,889 | BDT 488 |
| March 2026 | 118,589 kg | BDT 64,018,921 | BDT 540 |
| April 2026 | 133,021 kg | BDT 55,468,927 | BDT 417 |
| May 2026 | 92,937 kg | BDT 42,543,041 | BDT 458 |
Bonded imports. A further 8 kg worth BDT 9,984 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 0.0% 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 64.25%, 87089300 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.