HS Code 94012010
SEATS OF KIND USED FOR MOTORCYLE
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94012010 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
SEATS OF KIND USED FOR MOTORCYLE is classified under HS code 94012010, which sits in heading 9401 (Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof) of chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 94012010 in 6 of 6 months, totalling 292,981 kg at an assessable value of BDT 169,653,311. That is an average of BDT 579 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,332nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 39,203 kg | BDT 22,699,532 | BDT 579 |
| January 2026 | 51,463 kg | BDT 30,501,891 | BDT 593 |
| February 2026 | 60,443 kg | BDT 35,696,163 | BDT 591 |
| March 2026 | 46,026 kg | BDT 27,168,603 | BDT 590 |
| April 2026 | 69,045 kg | BDT 38,488,457 | BDT 557 |
| May 2026 | 26,801 kg | BDT 15,098,665 | BDT 563 |
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 94 contains 66 tariff lines, averaging 95.36%. At 96.1%, 94012010 sits above that average by 0.74 percentage points. It is the 35th 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 35.02 points.
Within heading 9401 alone, rates run from 64.25% to 135.91% 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.