HS Code 82052000
Hammers And Sledge Hammers
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82052000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Hammers And Sledge Hammers is classified under HS code 82052000, 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 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 82052000 in 6 of 6 months, totalling 711,392 kg at an assessable value of BDT 118,562,737. That is an average of BDT 167 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,409th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 138,287 kg | BDT 27,230,599 | BDT 197 |
| January 2026 | 129,654 kg | BDT 21,576,153 | BDT 166 |
| February 2026 | 87,225 kg | BDT 14,525,903 | BDT 167 |
| March 2026 | 108,891 kg | BDT 18,050,353 | BDT 166 |
| April 2026 | 164,998 kg | BDT 24,613,721 | BDT 149 |
| May 2026 | 82,337 kg | BDT 12,566,008 | BDT 153 |
Bonded imports. A further 302 kg worth BDT 203,097 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 0.2% 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%, 82052000 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 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.