HS Code 71132000
Articles Of Jewellery... Of Base Metal Clad With Precious Metal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 71132000 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... Of Base Metal Clad With Precious Metal is classified under HS code 71132000, 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 71132000 in 6 of 6 months, totalling 21,176 kg at an assessable value of BDT 6,977,710. That is an average of BDT 330 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,773rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,759 kg | BDT 1,663,275 | BDT 442 |
| January 2026 | 2,716 kg | BDT 1,338,848 | BDT 493 |
| February 2026 | 4,026 kg | BDT 1,800,622 | BDT 447 |
| March 2026 | 977 kg | BDT 486,889 | BDT 498 |
| April 2026 | 5,780 kg | BDT 965,888 | BDT 167 |
| May 2026 | 3,918 kg | BDT 722,188 | BDT 184 |
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 64.25%, 71132000 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.