HS Code 08134010
Other Dried Fruit, Nes, Wrapped/Canned Upto 2.5KG
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08134010 would be approximately BDT 82,630.00, because the Total Tax Incidence is 82.63% of the assessable value.
What these figures mean
Other Dried Fruit, Nes, Wrapped/Canned Upto 2.5KG is classified under HS code 08134010, 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 15%, Advance Income Tax of 5%, Regulatory Duty of 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 82.63%, 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 08134010 in 5 of 6 months, totalling 43,363 kg at an assessable value of BDT 12,641,595. That is an average of BDT 292 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,747th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 500 kg | BDT 187,311 | BDT 375 |
| February 2026 | 14,220 kg | BDT 5,323,755 | BDT 374 |
| March 2026 | 14,220 kg | BDT 3,480,904 | BDT 245 |
| April 2026 | 14,400 kg | BDT 3,639,773 | BDT 253 |
| May 2026 | 23 kg | BDT 9,852 | BDT 428 |
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 82.63%, 08134010 sits below that average by 11.1 percentage points. It is the 84th 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 21.55 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.