HS Code 07131090
Dried Peas Shelled, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07131090 would be approximately BDT 2,000.00, because the Total Tax Incidence is 2% of the assessable value.
What these figures mean
Dried Peas Shelled, Nes is classified under HS code 07131090, which sits in heading 0713 (Vegetables, leguminous; shelled, whether or not skinned or split, dried) of chapter 07 (Edible vegetables and certain roots and tubers).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 2%, 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 May 2026, NBR recorded commercial imports under 07131090 in 6 of 6 months, totalling 173,059,344 kg at an assessable value of BDT 7,693,707,487. That is an average of BDT 44 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 23rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,962,472 kg | BDT 290,688,490 | BDT 49 |
| January 2026 | 20,929,354 kg | BDT 998,179,537 | BDT 48 |
| February 2026 | 31,963,358 kg | BDT 1,495,789,958 | BDT 47 |
| March 2026 | 30,311,110 kg | BDT 1,450,502,719 | BDT 48 |
| April 2026 | 27,364,172 kg | BDT 1,138,719,033 | BDT 42 |
| May 2026 | 56,528,878 kg | BDT 2,319,827,750 | BDT 41 |
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 2%, 07131090 sits below that average by 50.55 percentage points. It is the 150th 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 59.08 points.
Within heading 0713 alone, rates run from 2% to 33.63% across 24 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.