HS Code 87112011
Piston engine,capacity >50cc not >250cc,Motorcycle, in CBU with four-stroke engine
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87112011 would be approximately BDT 159,800.00, because the Total Tax Incidence is 159.8% of the assessable value.
What these figures mean
Piston engine,capacity >50cc not >250cc,Motorcycle, in CBU with four-stroke engine is classified under HS code 87112011, which sits in heading 8711 (Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, with or without side-cars; side-cars) 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 60%, 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 159.8%, 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 87112011 in 6 of 6 months, totalling 636,589 kg at an assessable value of BDT 835,994,115. That is an average of BDT 1,313 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 303rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 117,720 kg | BDT 162,885,640 | BDT 1,384 |
| January 2026 | 114,407 kg | BDT 143,387,581 | BDT 1,253 |
| February 2026 | 82,126 kg | BDT 110,270,854 | BDT 1,343 |
| March 2026 | 111,313 kg | BDT 146,383,917 | BDT 1,315 |
| April 2026 | 88,413 kg | BDT 103,531,938 | BDT 1,171 |
| May 2026 | 122,610 kg | BDT 169,534,185 | BDT 1,383 |
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 159.8%, 87112011 sits above that average by 24.14 percentage points. It is the 81st 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 98.72 points.
Within heading 8711 alone, rates run from 39.75% to 462.38% across 31 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 60%. 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.