HS Code 08135099
Mixtures Of Dried Fruit And Nuts, Nes, (Excl. Wrapped/Canned Upto 2.5KG)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 08135099 would be approximately BDT 50,000.00, because the Total Tax Incidence is 50% of the assessable value.
What these figures mean
Mixtures Of Dried Fruit And Nuts, Nes, (Excl. Wrapped/Canned Upto 2.5KG) is classified under HS code 08135099, 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 March 2026, NBR recorded commercial imports under 08135099 in 3 of 6 months, totalling 1,720 kg at an assessable value of BDT 1,208,839. That is an average of BDT 703 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,038th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 770 kg | BDT 515,701 | BDT 670 |
| January 2026 | 450 kg | BDT 192,783 | BDT 428 |
| March 2026 | 500 kg | BDT 500,355 | BDT 1,001 |
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%, 08135099 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.