Bangladesh HS Code Detail
86021000 — Diesel-Electric Locomotives
Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.
HS code 86021000 covers Diesel-Electric Locomotives. Under the Bangladesh customs tariff for FY 2026-2027, importers pay Customs Duty (CD) of 5.00%, Regulatory Duty (RD) of 0.00%, Supplementary Duty (SD) of 0.00%, 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 33.63% on the assessable value.
Product Scope & Commercial Context
Practical description and commercial identification for customs clearance in Bangladesh.
Official Tariff Description: Diesel-Electric Locomotives
Commercial Explanation:
This classification covers commercial shipments belonging to Heading 8602 under Chapter 86. Products classified under 8-digit code 86021000 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 () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| RD () | 0.0% | ৳ 124559.36 | ৳ 0.00 |
| SD () | 0.0% | ৳ 130787.33 | ৳ 0.00 |
| VAT () | 15.0% | ৳ 130787.33 | ৳ 19618.10 |
| AIT () | 5.0% | ৳ 124559.36 | ৳ 6227.97 |
| AT () | 7.5% | ৳ 130787.33 | ৳ 9809.05 |
| Total Estimated Landed Cost | ৳ 166442.45 | ||
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
86021000
Description
Diesel-Electric Locomotives
Heading
8602 — Diesel — Electric Locomotives
Chapter
Chapter 86 — Railway or tramway locomotives, rolling — stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro — mechanical) traffic signalling equipment of all kinds