Duty formula (compounding order)
- CD = assessable value × CD rate
- SD = (assessable value + CD) × SD rate
- VAT = (assessable value + CD + SD) × 15%
- AIT = assessable value × 5%
- AT = (assessable value + CD + SD + VAT) × 5%
Total duty = the sum of all five; landed cost = assessable value + total duty.
Worked example
Tk 2,000,000, 1001–1500cc (CD 25%, SD 45%): CD 500,000 + SD 1,125,000 + VAT 543,750 + AIT 100,000 + AT 208,437.5 = Tk 2,477,187.5 total; landed Tk 4,477,187.5 (effective rate 123.86%).
Tk 1,000,000, up to 1000cc (CD 25%, SD 20%): CD 250,000 + SD 250,000 + VAT 225,000 + AIT 50,000 + AT 86,250 = Tk 861,250 total; landed Tk 1,861,250.
CC slabs (estimated)
| Engine | CD (estimated) | SD (estimated) |
|---|---|---|
| Up to 1000cc | 25% | 20% |
| 1001–1500cc | 25% | 45% |
| 1501–2000cc | 25% | 60% |
| 2001–2750cc | 25% | 100% |
| 2751–4000cc | 25% | 150% |
| Above 4000cc | 25% | 350% |
VAT 15%, AIT 5%, AT 5% (all estimated).
Warning: these rates are still being verified — this is a planning estimate, not a final bill. Before buying a car or opening an LC, confirm the updated tariff with an experienced clearing (C&F) agent and the NBR. Customs valuation, model year and condition can move the real cost.
More: what to verify before buying
Model year and depreciation. Reconditioned cars get age-based valuation relief, but the limit on how old an imported car may be changes — ask the agent for the current rule.
Paperwork. Keep the invoice, bill of lading, bill of entry, LC and challan copies; you need them when adjusting AIT.
Extra costs. Port charges, yard/demurrage, agent fees, BRTA registration, tax token and fitness sit outside duty — budget them separately. For the token side, see the tax token and fitness fee calculator.
Hybrids/EVs. Their SD structure differs, so the slabs above do not apply to them.