HS Code 08029919
Betelnuts
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08029919 would be approximately BDT 135,910.00, because the Total Tax Incidence is 135.91% of the assessable value.
What these figures mean
Betelnuts is classified under HS code 08029919, 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 May 2026, NBR recorded commercial imports under 08029919 in 6 of 6 months, totalling 5,002,614 kg at an assessable value of BDT 1,068,477,368. That is an average of BDT 214 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 128th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 487,721 kg | BDT 121,475,787 | BDT 249 |
| January 2026 | 260,301 kg | BDT 64,826,685 | BDT 249 |
| February 2026 | 124,240 kg | BDT 30,950,460 | BDT 249 |
| March 2026 | 341,270 kg | BDT 84,899,261 | BDT 249 |
| April 2026 | 1,338,432 kg | BDT 258,923,083 | BDT 193 |
| May 2026 | 2,450,650 kg | BDT 507,402,092 | BDT 207 |
Bonded imports. A further 1,803,540 kg worth BDT 431,252,487 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. Bonded entries account for 28.8% of the total value imported under this code, the rest entering commercially.
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%, 08029919 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.