HS Code 08105090
Kiwifruit, Fresh, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08105090 would be approximately BDT 121,780.00, because the Total Tax Incidence is 121.78% of the assessable value.
What these figures mean
Kiwifruit, Fresh, NES is classified under HS code 08105090, 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 08105090 in 6 of 6 months, totalling 10,408 kg at an assessable value of BDT 3,023,284. That is an average of BDT 290 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,037th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 567 kg | BDT 280,195 | BDT 494 |
| January 2026 | 3,277 kg | BDT 779,277 | BDT 238 |
| February 2026 | 2,585 kg | BDT 599,258 | BDT 232 |
| March 2026 | 1,891 kg | BDT 620,739 | BDT 328 |
| April 2026 | 1,265 kg | BDT 426,918 | BDT 337 |
| May 2026 | 823 kg | BDT 316,897 | BDT 385 |
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%, 08105090 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.