HS Code 87149900
Parts and accessories of cycles, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87149900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Parts and accessories of cycles, nes is classified under HS code 87149900, 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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 87149900 in 6 of 6 months, totalling 1,952,678 kg at an assessable value of BDT 524,981,574. That is an average of BDT 269 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 634th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 265,336 kg | BDT 77,163,107 | BDT 291 |
| January 2026 | 422,207 kg | BDT 122,645,375 | BDT 290 |
| February 2026 | 367,575 kg | BDT 100,696,066 | BDT 274 |
| March 2026 | 274,885 kg | BDT 75,761,569 | BDT 276 |
| April 2026 | 363,676 kg | BDT 91,768,095 | BDT 252 |
| May 2026 | 258,999 kg | BDT 56,947,362 | BDT 220 |
Bonded imports. A further 1,970,703 kg worth BDT 1,950,897,406 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 78.8% 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 64.25%, 87149900 sits below that average by 71.41 percentage points. It is the 253rd 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 3.17 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.