HS Code 87149311
Hubs, other Than Coaster Braking Hubs & Hub ... Free-wheel sprocket-wheels of bicycle
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87149311 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Hubs, other Than Coaster Braking Hubs & Hub ... Free-wheel sprocket-wheels of bicycle is classified under HS code 87149311, which sits in heading 8714 (Vehicles; parts and accessories of heading no. 8711 to 8713) 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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 87149311 in 6 of 6 months, totalling 621,344 kg at an assessable value of BDT 160,369,532. That is an average of BDT 258 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 898th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 93,654 kg | BDT 25,578,589 | BDT 273 |
| January 2026 | 78,984 kg | BDT 21,056,349 | BDT 267 |
| February 2026 | 76,518 kg | BDT 20,849,679 | BDT 272 |
| March 2026 | 119,808 kg | BDT 32,696,635 | BDT 273 |
| April 2026 | 126,472 kg | BDT 28,261,639 | BDT 223 |
| May 2026 | 125,908 kg | BDT 31,926,641 | BDT 254 |
Bonded imports. A further 188,384 kg worth BDT 400,026,145 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 71.4% 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 58.13%, 87149311 sits below that average by 77.53 percentage points. It is the 323rd 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 2.95 points.
Within heading 8714 alone, rates run from 39.75% to 96.1% across 17 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.