HS Heading 8305
Stationery; fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and the like, staples in strips (for offices, upholstery, packaging), of base metal
3 tariff lines in this heading, within chapter 83 (Miscellaneous articles of base metal). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 83051000 | Fittings For Loose-Leaf Binders Or Files Of Base Metal | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 83052000 | Staples In Strips, Of Base Metal | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 83059000 | Office Artcls.Such As Ltr.Clips,Ltr.Corners..Of Base Metal Incldng.Parts | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 138,941,716 (864,994 kg) under this heading, across 3 of its 3 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 153,412 kg | BDT 26,375,887 |
| January 2026 | 3 | 160,412 kg | BDT 27,930,088 |
| February 2026 | 3 | 166,030 kg | BDT 27,096,548 |
| March 2026 | 3 | 81,746 kg | BDT 15,250,196 |
| April 2026 | 3 | 136,913 kg | BDT 19,454,045 |
| May 2026 | 3 | 166,481 kg | BDT 22,834,952 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 23,427,096 (9,610 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 14.4% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.