HS Code 87131000
Invalid Carriages, Not Mechanically Propelled
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87131000 would be approximately BDT 1,000.00, because the Total Tax Incidence is 1% of the assessable value.
What these figures mean
Invalid Carriages, Not Mechanically Propelled is classified under HS code 87131000, which sits in heading 8713 (Carriages for disabled persons; whether or not motorised or otherwise mechanically propelled) 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 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 1%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 1%, 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 87131000 in 6 of 6 months, totalling 440,628 kg at an assessable value of BDT 146,155,232. That is an average of BDT 332 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,216th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 48,587 kg | BDT 17,332,893 | BDT 357 |
| January 2026 | 61,105 kg | BDT 21,339,068 | BDT 349 |
| February 2026 | 91,161 kg | BDT 31,627,702 | BDT 347 |
| March 2026 | 76,920 kg | BDT 27,945,436 | BDT 363 |
| April 2026 | 97,997 kg | BDT 29,376,717 | BDT 300 |
| May 2026 | 64,858 kg | BDT 18,533,416 | BDT 286 |
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 1%, 87131000 sits below that average by 134.66 percentage points. It is the 509th 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 60.08 points.
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.