HS Code 20055900
Beans, Unshelled, Preserved Other Than By Vinegar, Etc, Not Frozen
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 20055900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Beans, Unshelled, Preserved Other Than By Vinegar, Etc, Not Frozen is classified under HS code 20055900, which sits in heading 2005 (Vegetables preparations n.e.c.; prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading no. 2006) of chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants).
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 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 20055900 in 6 of 6 months, totalling 46,848 kg at an assessable value of BDT 11,405,970. That is an average of BDT 243 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,189th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,199 kg | BDT 285,244 | BDT 89 |
| January 2026 | 10,255 kg | BDT 4,541,588 | BDT 443 |
| February 2026 | 15,185 kg | BDT 3,471,570 | BDT 229 |
| March 2026 | 9,365 kg | BDT 2,515,795 | BDT 269 |
| April 2026 | 7,077 kg | BDT 417,182 | BDT 59 |
| May 2026 | 1,767 kg | BDT 174,591 | BDT 99 |
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 20 contains 52 tariff lines, averaging 91.05%. At 64.25%, 20055900 sits below that average by 26.8 percentage points. It is the 35th 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 3.17 points.
Within heading 2005 alone, rates run from 64.25% to 135.91% across 10 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.