HS Code 83025000
Hat-Racks, Hat-Pegs, Brackets And Similar Fixtures Of Base Metal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83025000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Hat-Racks, Hat-Pegs, Brackets And Similar Fixtures Of Base Metal is classified under HS code 83025000, which sits in heading 8302 (Base metal mountings, fittings and similar articles for furniture, doors, staircases, windows, trunks, chests etc, castors with mountings of base metal, automatic door closers 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 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 83025000 in 6 of 6 months, totalling 119,591 kg at an assessable value of BDT 34,563,087. That is an average of BDT 289 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,681st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 24,083 kg | BDT 8,726,349 | BDT 362 |
| January 2026 | 17,989 kg | BDT 6,712,616 | BDT 373 |
| February 2026 | 6,878 kg | BDT 4,422,520 | BDT 643 |
| March 2026 | 13,601 kg | BDT 4,051,922 | BDT 298 |
| April 2026 | 14,846 kg | BDT 2,462,288 | BDT 166 |
| May 2026 | 42,194 kg | BDT 8,187,392 | BDT 194 |
Bonded imports. A further 892 kg worth BDT 2,145,481 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 5.8% 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 64.25%, 83025000 sits below that average by 4.4 percentage points. It is the 11th 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.
Within heading 8302 alone, rates run from 33.63% to 64.25% across 11 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.