HS Code 07102190
Shelled Or Unshelled Peas Uncooked/Cooked By Steaming/Boiling Frzn, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07102190 would be approximately BDT 35,000.00, because the Total Tax Incidence is 35% of the assessable value.
What these figures mean
Shelled Or Unshelled Peas Uncooked/Cooked By Steaming/Boiling Frzn, Nes is classified under HS code 07102190, which sits in heading 0710 (Vegetables (uncooked or cooked by steaming or boiling in water); frozen) 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 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 35%, 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 December 2025 and March 2026, NBR recorded commercial imports under 07102190 in 3 of 6 months, totalling 10,000 kg at an assessable value of BDT 1,804,199. That is an average of BDT 180 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,008th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,000 kg | BDT 540,388 | BDT 180 |
| January 2026 | 4,000 kg | BDT 722,238 | BDT 181 |
| March 2026 | 3,000 kg | BDT 541,573 | BDT 181 |
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 35%, 07102190 sits below that average by 17.55 percentage points. It is the 89th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 26.08 points.
Within heading 0710 alone, rates run from 35% to 64.25% across 16 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.