HS Code 87163900
Trailers And Semi-Trailers For The Transport Of Goods, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 87163900 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Trailers And Semi-Trailers For The Transport Of Goods, Nes is classified under HS code 87163900, which sits in heading 8716 (Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof) 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 1%, 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 28.73%, 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 87163900 in 6 of 6 months, totalling 364,097 kg at an assessable value of BDT 93,264,254. That is an average of BDT 256 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,555th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 112,200 kg | BDT 32,064,645 | BDT 286 |
| January 2026 | 15,000 kg | BDT 5,983,002 | BDT 399 |
| February 2026 | 48,722 kg | BDT 13,177,360 | BDT 270 |
| March 2026 | 58,680 kg | BDT 13,646,789 | BDT 233 |
| April 2026 | 86,995 kg | BDT 18,420,792 | BDT 212 |
| May 2026 | 42,500 kg | BDT 9,971,666 | BDT 235 |
Bonded imports. A further 560 kg worth BDT 88,375 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 0.1% 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 28.73%, 87163900 sits below that average by 106.93 percentage points. It is the 486th 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 32.35 points.
Within heading 8716 alone, rates run from 28.73% to 64.25% across 7 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.