HS Code 82011000
Spades And Shovels
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82011000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Spades And Shovels is classified under HS code 82011000, which sits in heading 8201 (Tools, hand; spades, shovels, mattocks, picks, hoes, forks, rakes; axes, bill hooks etc; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools used in agriculture, horticulture, forestry) of chapter 82 (Tools, implements, cutlery, spoons and forks, of base metal).
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 82011000 in 6 of 6 months, totalling 845,284 kg at an assessable value of BDT 100,057,804. That is an average of BDT 118 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,616th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 134,875 kg | BDT 16,911,791 | BDT 125 |
| January 2026 | 271,283 kg | BDT 34,022,679 | BDT 125 |
| February 2026 | 120,957 kg | BDT 15,128,581 | BDT 125 |
| March 2026 | 87,481 kg | BDT 10,986,577 | BDT 126 |
| April 2026 | 143,803 kg | BDT 13,846,109 | BDT 96 |
| May 2026 | 86,885 kg | BDT 9,162,067 | BDT 105 |
Bonded imports. A further 689 kg worth BDT 89,224 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 0.1% 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 82 contains 69 tariff lines, averaging 47.78%. At 64.25%, 82011000 sits above that average by 16.47 percentage points. It is the 5th 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.