HS Code 08013190
Cashew Nuts, In Shell, Fresh Or Dried,Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08013190 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Cashew Nuts, In Shell, Fresh Or Dried,Nes is classified under HS code 08013190, 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 15%, Supplementary Duty of 0%, 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 52%, 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 April 2026, NBR recorded commercial imports under 08013190 in 3 of 6 months, totalling 105,060 kg at an assessable value of BDT 21,426,612. That is an average of BDT 204 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,061st largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 27,000 kg | BDT 5,547,105 | BDT 205 |
| January 2026 | 51,060 kg | BDT 10,510,715 | BDT 206 |
| April 2026 | 27,000 kg | BDT 5,368,792 | BDT 199 |
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 52%, 08013190 sits below that average by 41.73 percentage points. It is the 141st 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 9.08 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.
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.