HS Code 71131900
Articles Of Jewellery And Parts Thereof Of Precious Metal (Excl. Silver)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 71131900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Articles Of Jewellery And Parts Thereof Of Precious Metal (Excl. Silver) is classified under HS code 71131900, which sits in heading 7113 (Jewellery articles and parts thereof, of precious metal or of metal clad with precious metal) 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 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 71131900 in 6 of 6 months, totalling 6,528 kg at an assessable value of BDT 2,140,926. That is an average of BDT 328 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,987th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 31 kg | BDT 34,317 | BDT 1,107 |
| January 2026 | 459 kg | BDT 204,429 | BDT 445 |
| February 2026 | 862 kg | BDT 408,417 | BDT 474 |
| March 2026 | 763 kg | BDT 370,998 | BDT 486 |
| April 2026 | 2,955 kg | BDT 761,622 | BDT 258 |
| May 2026 | 1,458 kg | BDT 361,143 | BDT 248 |
Bonded imports. A further 330 kg worth BDT 4,815,093 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 69.2% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 64.25%, 71131900 sits above that average by 13.59 percentage points. It is the 7th 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.
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.