HS Code 82074000
Interchangeable Tools For Tapping Or Threading
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82074000 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Interchangeable Tools For Tapping Or Threading is classified under HS code 82074000, which sits in heading 8207 (Tools, interchangeable; for hand tools, whether or not power-operated, or for machine tools (pressing, stamping, punching, drilling etc), including dies for drawing or extruding metal, and rock drilling or earth boring tools) 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 82074000 in 6 of 6 months, totalling 169,002 kg at an assessable value of BDT 40,919,704. That is an average of BDT 242 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,241st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,879 kg | BDT 2,119,148 | BDT 360 |
| January 2026 | 64,997 kg | BDT 15,619,157 | BDT 240 |
| February 2026 | 15,173 kg | BDT 3,552,759 | BDT 234 |
| March 2026 | 40,645 kg | BDT 13,383,080 | BDT 329 |
| April 2026 | 26,463 kg | BDT 3,537,860 | BDT 134 |
| May 2026 | 15,845 kg | BDT 2,707,700 | BDT 171 |
Bonded imports. A further 35 kg worth BDT 524,744 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 1.3% 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%, 82074000 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 8207 alone, rates run from 27.5% to 28.73% 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.