HS Code 87099000
Parts Of Works Trucks Of 87.09
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87099000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Parts Of Works Trucks Of 87.09 is classified under HS code 87099000, which sits in heading 8709 (Works trucks, self-propelled, (not fitted with lifting or handling equipment), for factories, warehouses etc, for short distance transport of goods, tractors used on railway station platforms; parts thereof) 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 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 87099000 in 3 of 6 months, totalling 3,004 kg at an assessable value of BDT 1,150,410. That is an average of BDT 383 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,009th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 40 kg | BDT 30,684 | BDT 767 |
| April 2026 | 2,837 kg | BDT 782,996 | BDT 276 |
| May 2026 | 127 kg | BDT 336,730 | BDT 2,651 |
Bonded imports. A further 200 kg worth BDT 2,352,915 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 67.2% 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 39.75%, 87099000 sits below that average by 95.91 percentage points. It is the 333rd 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 21.33 points.
Within heading 8709 alone, rates run from 33.63% to 39.75% across 3 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.