HS Code 83014010
Lever lock, Mortice lock
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83014010 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Lever lock, Mortice lock is classified under HS code 83014010, 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 83014010 in 6 of 6 months, totalling 1,519 kg at an assessable value of BDT 2,522,985. That is an average of BDT 1,661 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,740th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 151 kg | BDT 90,418 | BDT 599 |
| January 2026 | 259 kg | BDT 161,009 | BDT 622 |
| February 2026 | 300 kg | BDT 533,433 | BDT 1,778 |
| March 2026 | 89 kg | BDT 159,243 | BDT 1,789 |
| April 2026 | 360 kg | BDT 788,677 | BDT 2,191 |
| May 2026 | 360 kg | BDT 790,205 | BDT 2,195 |
Bonded imports. A further 106 kg worth BDT 1,750,821 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 41.0% 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 83 contains 45 tariff lines, averaging 68.65%. At 96.1%, 83014010 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.