HS Code 07134010
Dried Lentils, Shelled, Wrapped/Canned upto 2.5 kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07134010 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Dried Lentils, Shelled, Wrapped/Canned upto 2.5 kg is classified under HS code 07134010, 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 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, 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 February 2026, NBR recorded commercial imports under 07134010 in 3 of 6 months, totalling 661 kg at an assessable value of BDT 67,406. That is an average of BDT 102 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 3,572nd largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 47 kg | BDT 6,242 | BDT 133 |
| January 2026 | 14 kg | BDT 1,680 | BDT 120 |
| February 2026 | 600 kg | BDT 59,484 | BDT 99 |
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 27.5%, 07134010 sits below that average by 25.05 percentage points. It is the 134th 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 33.58 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.