HS Code 08028090
Other Areca nuts, EXCL. Wrapped/canned upto 2.5 Kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08028090 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Other Areca nuts, EXCL. Wrapped/canned upto 2.5 Kg is classified under HS code 08028090, 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 45%, 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 135.91%, 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 08028090 in 2 of 6 months, totalling 54,078 kg at an assessable value of BDT 13,541,378. That is an average of BDT 250 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 1,662nd largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 78 kg | BDT 18,600 | BDT 238 |
| January 2026 | 54,000 kg | BDT 13,522,778 | BDT 250 |
Bonded imports. A further 11,346,466 kg worth BDT 2,986,395,966 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. That is 99.5% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 135.91%, 08028090 sits above that average by 42.18 percentage points. It is the 1st 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 74.83 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.
This line carries supplementary duty of 45%. 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.