Bangladesh HS Code Detail
64039900 — Footwear With Rubber... Soles, Leather Uppers, Not Covering The Ankle
Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.
HS code 64039900 covers Footwear With Rubber... Soles, Leather Uppers, Not Covering The Ankle. Under the Bangladesh customs tariff for FY 2026-2027, importers pay Customs Duty (CD) of 25.00%, Regulatory Duty (RD) of 5.00%, Supplementary Duty (SD) of 40.00%, Value Added Tax (VAT) at 15.00%, Advance Income Tax (AIT) of 5.00% and Advance Tax (AT) of 7.50%, giving a total tax incidence of approximately 127.95% on the assessable value.
Product Scope & Commercial Context
Practical description and commercial identification for customs clearance in Bangladesh.
Official Tariff Description: Footwear With Rubber... Soles, Leather Uppers, Not Covering The Ankle
Commercial Explanation:
This classification covers commercial shipments belonging to Heading 6403 under Chapter 64. Products classified under 8-digit code 64039900 are assessed based on custom valuation rules at Bangladesh sea, land, and air ports.
Import Compliance & Regulatory Requirements
Mandatory agency clearances and regulatory conditions for releasing cargo at Chittagong Port and other entry ports.
- Commercial Invoice & Packing List
- Bill of Lading (B/L) / Airway Bill
- Letter of Credit (L/C) / Import Permit
- Country of Origin (COO) Certificate
Tariff Rate Summary
These statutory rate fields drive the sequential import duty and tax calculation for this HS code.
Sample Duty Calculation ($1,000.00 USD Invoice)
Indexable reference calculation based on a $1,000.00 USD CIF invoice converted at BDT 123.33.
| Tax Layer | Statutory Rate | Applied Base | Tax Amount |
|---|---|---|---|
| CD () | 25.0% | ৳ 124559.36 | ৳ 31139.84 |
| RD () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| SD () | 40.0% | ৳ 161927.17 | ৳ 64770.87 |
| VAT () | 15.0% | ৳ 226698.04 | ৳ 34004.71 |
| AIT () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| AT () | 7.5% | ৳ 226698.04 | ৳ 17002.35 |
| Total Estimated Landed Cost | ৳ 283933.06 | ||
How Duty Is Applied
Bangladesh import duty is calculated step by step on an increasing base, not as one flat percentage.
Classification Notes
Use these fields for quick reference before customs costing or tariff review.
HS Code
64039900
Description
Footwear With Rubber... Soles, Leather Uppers, Not Covering The Ankle
Heading
6403 — Ski — Boots,Snowbrd Boots,With Rubber,Plastics,Leather Soles,& Leather Upper
Chapter
Chapter 64 — Footwear, gaiters and the like; parts of such articles