HS Code 82031010
Files For Cutting Ampoules
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82031010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Files For Cutting Ampoules is classified under HS code 82031010, which sits in heading 8203 (Tools, hand; files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt croppers, perforating punches and similar) 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 82031010 in 6 of 6 months, totalling 28,735 kg at an assessable value of BDT 4,191,495. That is an average of BDT 146 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,837th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,735 kg | BDT 374,417 | BDT 216 |
| January 2026 | 8,335 kg | BDT 1,371,611 | BDT 165 |
| February 2026 | 10,669 kg | BDT 1,328,004 | BDT 124 |
| March 2026 | 2,587 kg | BDT 494,934 | BDT 191 |
| April 2026 | 2 kg | BDT 779 | BDT 390 |
| May 2026 | 5,407 kg | BDT 621,750 | BDT 115 |
Bonded imports. A further 0 kg worth BDT 16,679 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 0.4% 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 33.63%, 82031010 sits below that average by 14.15 percentage points. It is the 47th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
Within heading 8203 alone, rates run from 28.73% to 39.75% 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.