HS Code 07134090
Dried Lentils, Shelled, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07134090 would be approximately BDT 2,000.00, because the Total Tax Incidence is 2% of the assessable value.
What these figures mean
Dried Lentils, Shelled, Nes is classified under HS code 07134090, 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 07134090 in 6 of 6 months, totalling 358,016,037 kg at an assessable value of BDT 28,417,575,494. That is an average of BDT 79 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 137th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 47,174,414 kg | BDT 3,895,443,028 | BDT 83 |
| January 2026 | 123,841,895 kg | BDT 10,020,338,208 | BDT 81 |
| February 2026 | 68,468,940 kg | BDT 5,588,229,564 | BDT 82 |
| March 2026 | 31,866,337 kg | BDT 2,747,870,053 | BDT 86 |
| April 2026 | 82,179,040 kg | BDT 5,695,891,764 | BDT 69 |
| May 2026 | 4,485,411 kg | BDT 469,802,877 | BDT 105 |
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%, 07134090 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.