HS Code 82041100
Non-Adjustable, Hand-Operated Spanners And Wrenches
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82041100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Non-Adjustable, Hand-Operated Spanners And Wrenches is classified under HS code 82041100, which sits in heading 8204 (Tools, hand; hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches), interchangeable spanner sockets, with or without handles) 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 10%, 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 39.75%, 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 82041100 in 6 of 6 months, totalling 454,066 kg at an assessable value of BDT 119,514,383. That is an average of BDT 263 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,038th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 79,857 kg | BDT 22,824,184 | BDT 286 |
| January 2026 | 30,526 kg | BDT 13,903,229 | BDT 455 |
| February 2026 | 73,491 kg | BDT 19,457,402 | BDT 265 |
| March 2026 | 48,874 kg | BDT 12,589,021 | BDT 258 |
| April 2026 | 117,461 kg | BDT 25,824,206 | BDT 220 |
| May 2026 | 103,857 kg | BDT 24,916,341 | BDT 240 |
Bonded imports. A further 1,089 kg worth BDT 1,987,802 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 1.6% 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 39.75%, 82041100 sits below that average by 8.03 percentage points. It is the 28th 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 21.33 points.
Within heading 8204 alone, rates run from 33.63% to 39.75% across 3 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.