HS Code 20085000
Apricots, Otherwise Prepared Or Preserved (Excl. Those Of 20.06and 20.07)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 20085000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Apricots, Otherwise Prepared Or Preserved (Excl. Those Of 20.06and 20.07) is classified under HS code 20085000, which sits in heading 2008 (Fruit, nuts and other edible parts of plants; prepared or preserved in ways n.e.c., whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included) 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 20%, 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 96.1%, 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 March 2026 and March 2026, NBR recorded commercial imports under 20085000 in 1 of 6 months, totalling 350 kg at an assessable value of BDT 155,546. That is an average of BDT 444 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,344th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 350 kg | BDT 155,546 | BDT 444 |
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 96.1%, 20085000 sits above that average by 5.05 percentage points. It is the 19th 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 35.02 points.
This line carries supplementary duty of 20%. 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.