HS Code 87149319
Hubs, other Than Coaster Braking Hub excluding Free-wheel sprocket-wheels of bicycle
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87149319 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Hubs, other Than Coaster Braking Hub excluding Free-wheel sprocket-wheels of bicycle is classified under HS code 87149319, 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 15%, 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 45.88%, 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 87149319 in 6 of 6 months, totalling 229,128 kg at an assessable value of BDT 54,997,261. That is an average of BDT 240 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,435th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,371 kg | BDT 1,149,533 | BDT 263 |
| January 2026 | 42,177 kg | BDT 11,144,151 | BDT 264 |
| February 2026 | 51,413 kg | BDT 13,662,205 | BDT 266 |
| March 2026 | 23,707 kg | BDT 5,921,148 | BDT 250 |
| April 2026 | 53,204 kg | BDT 11,072,274 | BDT 208 |
| May 2026 | 54,256 kg | BDT 12,047,950 | BDT 222 |
Bonded imports. A further 361,157 kg worth BDT 509,229,930 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. That is 90.3% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 45.88%, 87149319 sits below that average by 89.78 percentage points. It is the 325th 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 15.2 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.