HS Code 82119500
Knife Handles Of Base Metal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82119500 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Knife Handles Of Base Metal is classified under HS code 82119500, which sits in heading 8211 (Knives; with cutting blades, serrated or not (including pruning knives), other than knives of heading no. 8208, and blades therefore) 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 82119500 in 6 of 6 months, totalling 51,664 kg at an assessable value of BDT 13,181,227. That is an average of BDT 255 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,110th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,321 kg | BDT 1,228,446 | BDT 284 |
| January 2026 | 2,341 kg | BDT 1,917,927 | BDT 819 |
| February 2026 | 13,855 kg | BDT 3,657,841 | BDT 264 |
| March 2026 | 9,781 kg | BDT 2,668,077 | BDT 273 |
| April 2026 | 1,374 kg | BDT 203,057 | BDT 148 |
| May 2026 | 19,992 kg | BDT 3,505,879 | BDT 175 |
Bonded imports. A further 1 kg worth BDT 2,144 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 0.0% 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 64.25%, 82119500 sits above that average by 16.47 percentage points. It is the 5th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
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.