HS Code 88010000
Balloons and dirigibles; gliders, hang gliders and other nonpowered aircraft.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 88010000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Balloons and dirigibles; gliders, hang gliders and other nonpowered aircraft. is classified under HS code 88010000, which sits in heading 8801 (Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.) of chapter 88 (Aircraft, spacecraft, and parts thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, 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 39.75%, 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 January 2026 and May 2026, NBR recorded commercial imports under 88010000 in 2 of 6 months, totalling 1,395 kg at an assessable value of BDT 1,320,159. That is an average of BDT 946 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,952nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 200 kg | BDT 901,712 | BDT 4,509 |
| May 2026 | 1,195 kg | BDT 418,447 | BDT 350 |
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 88 contains 29 tariff lines, averaging 38.99%. At 39.75%, 88010000 sits above that average by 0.76 percentage points. It is the 15th 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 21.33 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.