HS Code 08013290
Casweh Nuts, Shelled, Fresh Or Dried, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08013290 would be approximately BDT 58,120.00, because the Total Tax Incidence is 58.12% of the assessable value.
What these figures mean
Casweh Nuts, Shelled, Fresh Or Dried, Nes is classified under HS code 08013290, 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 10% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.12%, 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 08013290 in 6 of 6 months, totalling 1,326,940 kg at an assessable value of BDT 689,044,639. That is an average of BDT 519 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 347th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 182,780 kg | BDT 93,721,201 | BDT 513 |
| January 2026 | 97,500 kg | BDT 50,910,517 | BDT 522 |
| February 2026 | 186,000 kg | BDT 95,685,153 | BDT 514 |
| March 2026 | 201,750 kg | BDT 103,347,409 | BDT 512 |
| April 2026 | 379,110 kg | BDT 202,588,829 | BDT 534 |
| May 2026 | 279,800 kg | BDT 142,791,530 | BDT 510 |
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 58.12%, 08013290 sits below that average by 35.61 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 2.96 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.