HS Code 08054090
GRAPEFRUIT, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08054090 would be approximately BDT 121,780.00, because the Total Tax Incidence is 121.78% of the assessable value.
What these figures mean
GRAPEFRUIT, NES is classified under HS code 08054090, which sits in heading 0805 (Citrus fruit; fresh or dried) 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 30%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 121.78%, 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 08054090 in 6 of 6 months, totalling 39,734 kg at an assessable value of BDT 3,560,732. That is an average of BDT 90 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,548th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 19,702 kg | BDT 1,723,926 | BDT 88 |
| January 2026 | 19,700 kg | BDT 1,722,461 | BDT 87 |
| February 2026 | 20 kg | BDT 8,149 | BDT 407 |
| March 2026 | 27 kg | BDT 10,824 | BDT 401 |
| April 2026 | 185 kg | BDT 59,722 | BDT 323 |
| May 2026 | 100 kg | BDT 35,650 | BDT 357 |
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 121.78%, 08054090 sits above that average by 28.05 percentage points. It is the 8th 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 60.7 points.
This line carries supplementary duty of 30%. 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.