HS Code 83051000
Fittings For Loose-Leaf Binders Or Files Of Base Metal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83051000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Fittings For Loose-Leaf Binders Or Files Of Base Metal is classified under HS code 83051000, which sits in heading 8305 (Stationery; fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and the like, staples in strips (for offices, upholstery, packaging), 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 83051000 in 6 of 6 months, totalling 78,119 kg at an assessable value of BDT 10,697,757. That is an average of BDT 137 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,116th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 25,630 kg | BDT 3,834,790 | BDT 150 |
| January 2026 | 7,685 kg | BDT 987,289 | BDT 128 |
| February 2026 | 22,014 kg | BDT 2,970,668 | BDT 135 |
| March 2026 | 3,948 kg | BDT 784,969 | BDT 199 |
| April 2026 | 16,648 kg | BDT 1,879,689 | BDT 113 |
| May 2026 | 2,194 kg | BDT 240,352 | BDT 110 |
Bonded imports. A further 193 kg worth BDT 349,905 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 3.2% 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%, 83051000 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.
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.