HS Code 07051110
Cabbage Lettuce, Fresh Or Chilled, Wrapped/Canned upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07051110 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Cabbage Lettuce, Fresh Or Chilled, Wrapped/Canned upto 2.5 kg is classified under HS code 07051110, which sits in heading 0705 (Lettuce (lactuca sativa) and chicory (cichorium spp.) fresh or chilled) of chapter 07 (Edible vegetables and certain roots and tubers).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between February 2026 and March 2026, NBR recorded commercial imports under 07051110 in 2 of 6 months, totalling 859 kg at an assessable value of BDT 215,108. That is an average of BDT 250 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,348th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 246 kg | BDT 61,583 | BDT 250 |
| March 2026 | 613 kg | BDT 153,525 | BDT 250 |
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.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 07 contains 153 tariff lines, averaging 52.55%. At 64.25%, 07051110 sits above that average by 11.7 percentage points. It is the 27th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 0705 alone, rates run from 35% to 64.25% across 8 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.