HS Code 08132090
Dried Prunes,NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08132090 would be approximately BDT 50,000.00, because the Total Tax Incidence is 50% of the assessable value.
What these figures mean
Dried Prunes,NES is classified under HS code 08132090, which sits in heading 0813 (Fruit, dried, other than that of heading no. 0801 to 0806; mixtures of nuts or dried fruits of this chapter) 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 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 50%, 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 08132090 in 6 of 6 months, totalling 1,260,258 kg at an assessable value of BDT 340,688,982. That is an average of BDT 270 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 747th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 336,150 kg | BDT 96,267,153 | BDT 286 |
| January 2026 | 36,470 kg | BDT 9,321,702 | BDT 256 |
| February 2026 | 305,710 kg | BDT 88,138,656 | BDT 288 |
| March 2026 | 280,425 kg | BDT 80,698,064 | BDT 288 |
| April 2026 | 102,693 kg | BDT 21,587,846 | BDT 210 |
| May 2026 | 198,810 kg | BDT 44,675,561 | BDT 225 |
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 50%, 08132090 sits below that average by 43.73 percentage points. It is the 142nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 11.08 points.
Within heading 0813 alone, rates run from 50% to 82.63% across 12 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.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.