HS Code 82051000
Drilling, Threading Or Tapping Hand Tools
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82051000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Drilling, Threading Or Tapping Hand Tools is classified under HS code 82051000, which sits in heading 8205 (Tools, hand; (including glaziers' diamonds) n.e.c.; blow lamps; vices, clamps etc, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal operated grinding wheels with frameworks) 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 1%, 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 28.73%, 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 82051000 in 6 of 6 months, totalling 1,304 kg at an assessable value of BDT 2,446,877. That is an average of BDT 1,876 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,459th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 264 kg | BDT 116,079 | BDT 440 |
| January 2026 | 4 kg | BDT 3,093 | BDT 773 |
| February 2026 | 817 kg | BDT 1,078,302 | BDT 1,320 |
| March 2026 | 59 kg | BDT 20,343 | BDT 345 |
| April 2026 | 141 kg | BDT 1,168,768 | BDT 8,289 |
| May 2026 | 19 kg | BDT 60,292 | BDT 3,173 |
Bonded imports. A further 1,096 kg worth BDT 4,872,891 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 66.6% 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 28.73%, 82051000 sits below that average by 19.05 percentage points. It is the 51st 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 32.35 points.
Within heading 8205 alone, rates run from 28.73% to 64.25% across 10 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.