HS Code 88079000
Parts of goods of heading 88.01, 88.02 or 88.06.OTHER
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 88079000 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Parts of goods of heading 88.01, 88.02 or 88.06.OTHER is classified under HS code 88079000, which sits in heading 8807 (Aircraft; parts of goods of heading 8801, 8802 or 8806) of chapter 88 (Aircraft, spacecraft, and parts thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 12.5%, 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 88079000 in 6 of 6 months, totalling 89,954 kg at an assessable value of BDT 4,913,374,927. That is an average of BDT 54,621 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 189th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 19,781 kg | BDT 2,414,288,591 | BDT 122,051 |
| January 2026 | 9,877 kg | BDT 696,415,097 | BDT 70,509 |
| February 2026 | 16,085 kg | BDT 391,091,654 | BDT 24,314 |
| March 2026 | 15,089 kg | BDT 420,772,562 | BDT 27,886 |
| April 2026 | 12,071 kg | BDT 694,709,594 | BDT 57,552 |
| May 2026 | 17,051 kg | BDT 296,097,429 | BDT 17,365 |
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 12.5%, 88079000 sits below that average by 26.49 percentage points. It is the 22nd 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 48.58 points.
Within heading 8807 alone, rates run from 12.5% to 44.75% 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.