Description: Solid... tyres, interchangeable tyre treads and flaps, of rubber, nes
Chapter 40: Rubber and articles thereof
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 4012.90.90 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 25% | 25,250.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 19,695.00 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 3,939.00 |
| Total duty & taxes | 58,984.00 | ||
| Landed cost (AV + taxes) | 159,984.00 | ||
So every Tk 100 of assessable value under this code carries about Tk 58.40 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 4012.90.90 sits in heading 40.12 of chapter 40 (rubber and articles thereof). The first six digits (4012.90) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 4012.11.00 | OF A KIND USED ON MOTOR CARS(INCL.STATION WAGONS & RACING CA... |
| 4012.12.00 | OF A KIND USED ON BUSES OR LORRIES |
| 4012.13.00 | OF A KIND USED ON AIRCRAFT |
| 4012.19.00 | RETREADED OR USED PNMATIC.TYRES OF RUBBER;SOLID OR CUSHION T... |
| 4012.20.00 | Used Pneumatic Tyres Of Rubber |
| 4012.90.10 | Tyre flaps of rubber of a kind used on tructor and aircraft |
Our licensed C&F team handles customs clearance at Dhaka airport and Chattogram port, including HS classification, assessment and duty payment.
Contact us Port values141, DIT Ext road, Fokirapool, Dhaka-1000
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info@cnfagentbd.com