HS Code 83011000
Padlocks Of Base Metal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83011000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Padlocks Of Base Metal is classified under HS code 83011000, which sits in heading 8301 (Padlocks and locks (key, combination, electrically operated) of base metal; clasps and frames with clasps incorporating locks, of base metal, keys for any or the foregoing articles, of base metal) of chapter 83 (Miscellaneous articles of base metal).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, 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 96.1%, 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 83011000 in 6 of 6 months, totalling 1,040,581 kg at an assessable value of BDT 360,474,826. That is an average of BDT 346 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 787th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 223,760 kg | BDT 84,089,388 | BDT 376 |
| January 2026 | 174,868 kg | BDT 68,413,269 | BDT 391 |
| February 2026 | 157,597 kg | BDT 59,490,086 | BDT 377 |
| March 2026 | 189,979 kg | BDT 71,372,688 | BDT 376 |
| April 2026 | 136,295 kg | BDT 35,988,389 | BDT 264 |
| May 2026 | 158,082 kg | BDT 41,121,006 | BDT 260 |
Bonded imports. A further 27,152 kg worth BDT 43,727,753 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 10.8% 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 83 contains 45 tariff lines, averaging 68.65%. At 96.1%, 83011000 sits above that average by 27.45 percentage points. It is the 2nd 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 35.02 points.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.