HS Code 08013110
Cashew Nuts, In Shell, Fresh Or Dried,Wrapped/Canned Upto 2.5kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08013110 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Cashew Nuts, In Shell, Fresh Or Dried,Wrapped/Canned Upto 2.5kg is classified under HS code 08013110, which sits in heading 0801 (Nuts, edible; coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled) of chapter 08 (Edible fruit and nuts; peel of citrus fruit or melons).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 January 2026, NBR recorded commercial imports under 08013110 in 2 of 6 months, totalling 12 kg at an assessable value of BDT 1,440. That is an average of BDT 120 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 4,139th largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6 kg | BDT 720 | BDT 120 |
| January 2026 | 6 kg | BDT 720 | BDT 120 |
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 08 contains 151 tariff lines, averaging 93.73%. At 96.1%, 08013110 sits above that average by 2.37 percentage points. It is the 64th 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 35.02 points.
Within heading 0801 alone, rates run from 52% to 96.1% across 14 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.