HS Code 83099010
Lug Caps
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83099010 would be approximately BDT 70,380.00, because the Total Tax Incidence is 70.38% of the assessable value.
What these figures mean
Lug Caps is classified under HS code 83099010, which sits in heading 8309 (Stoppers, caps, lids (including crown corks, screw caps, pouring stoppers); capsules for bottles, threaded bungs, bung covers, seals and other packaging accessories, 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 10% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 70.38%, 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 83099010 in 6 of 6 months, totalling 53,168 kg at an assessable value of BDT 24,426,727. That is an average of BDT 459 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,455th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8,354 kg | BDT 2,718,927 | BDT 325 |
| January 2026 | 8,311 kg | BDT 4,799,313 | BDT 577 |
| February 2026 | 11,205 kg | BDT 8,039,142 | BDT 717 |
| March 2026 | 5,535 kg | BDT 2,747,597 | BDT 496 |
| April 2026 | 13,813 kg | BDT 4,459,719 | BDT 323 |
| May 2026 | 5,950 kg | BDT 1,662,029 | BDT 279 |
Bonded imports. A further 201 kg worth BDT 1,381,321 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 5.4% 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 70.38%, 83099010 sits above that average by 1.73 percentage points. It is the 10th 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 9.3 points.
Within heading 8309 alone, rates run from 33.63% to 135.91% across 6 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.