HS Code 08023290
Walnuts Shelled Fresh Or Dried, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08023290 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Walnuts Shelled Fresh Or Dried, Nes is classified under HS code 08023290, which sits in heading 0802 (Nuts (excluding coconuts, Brazils 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 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 64.25%, 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 March 2026, NBR recorded commercial imports under 08023290 in 4 of 6 months, totalling 420,740 kg at an assessable value of BDT 209,689,145. That is an average of BDT 498 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 1,420th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 147,000 kg | BDT 73,209,001 | BDT 498 |
| January 2026 | 194,740 kg | BDT 97,117,636 | BDT 499 |
| February 2026 | 46,000 kg | BDT 22,932,430 | BDT 499 |
| March 2026 | 33,000 kg | BDT 16,430,078 | BDT 498 |
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 64.25%, 08023290 sits below that average by 29.48 percentage points. It is the 112th 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 3.17 points.
Within heading 0802 alone, rates run from 64.25% to 135.91% across 37 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.