HS Heading 7101
Pearls; natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for the convenience of transport
3 tariff lines in this heading, within chapter 71 (Natural or cultured pearls, precious stones, precious metals; imitation jewellery; coin). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 71011000 | Natural Pearls (Excl. Strung, Mounted Or Set) | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71012100 | Unworked Cultured Pearls, (Excl. Strung, Mounted Or Set) | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 71012200 | Worked Cultured Pearls, (Excl. Strung, Mounted Or Set) | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 30,330 (214 kg) under this heading, across 3 of its 3 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| February 2026 | 1 | 10 kg | BDT 6,258 |
| April 2026 | 2 | 169 kg | BDT 19,762 |
| May 2026 | 1 | 35 kg | BDT 4,310 |
The largest lines by assessable value in May 2026:
- 71011000 — Natural Pearls (Excl. Strung, Mounted Or Set) — BDT 4,310
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.