HS Code 08102010
Raspberries,Blackberries,Mulberries & Loganberries,Fresh,Wrapped/Cann Upto 2.5kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08102010 would be approximately BDT 121,780.00, because the Total Tax Incidence is 121.78% of the assessable value.
What these figures mean
Raspberries,Blackberries,Mulberries & Loganberries,Fresh,Wrapped/Cann Upto 2.5kg is classified under HS code 08102010, which sits in heading 0810 (Fruit, fresh; n.e.c. in chapter 08) 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 08102010 in 6 of 6 months, totalling 1,066 kg at an assessable value of BDT 597,190. That is an average of BDT 560 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,209th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 123 kg | BDT 78,701 | BDT 640 |
| January 2026 | 141 kg | BDT 89,511 | BDT 635 |
| February 2026 | 110 kg | BDT 69,714 | BDT 634 |
| March 2026 | 96 kg | BDT 61,008 | BDT 636 |
| April 2026 | 297 kg | BDT 138,475 | BDT 466 |
| May 2026 | 299 kg | BDT 159,781 | BDT 534 |
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%, 08102010 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.