HS Code 71022100
Industrial Diamonds Unworked Or Simply Sawn, Cleaved Or Bruted
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 71022100 would be approximately BDT 61,250.00, because the Total Tax Incidence is 61.25% of the assessable value.
What these figures mean
Industrial Diamonds Unworked Or Simply Sawn, Cleaved Or Bruted is classified under HS code 71022100, which sits in heading 7102 (Diamonds, whether or not worked, but not mounted or set) of chapter 71 (Natural or cultured pearls, precious stones, precious metals; imitation jewellery; coin).
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 2%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 61.25%, 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 April 2026 and April 2026, NBR recorded commercial imports under 71022100 in 1 of 6 months, totalling 16 kg at an assessable value of BDT 6,137. That is an average of BDT 384 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,909th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 16 kg | BDT 6,137 | BDT 384 |
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 71 contains 57 tariff lines, averaging 50.66%. At 61.25%, 71022100 sits above that average by 10.59 percentage points. It is the 20th 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 0.17 points.
Within heading 7102 alone, rates run from 61.25% to 159.8% across 5 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.