HS Code 83099020
Container Seal
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 83099020 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Container Seal is classified under HS code 83099020, 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 83099020 in 6 of 6 months, totalling 88,558 kg at an assessable value of BDT 50,499,720. That is an average of BDT 570 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,055th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 26,208 kg | BDT 18,296,442 | BDT 698 |
| January 2026 | 11,708 kg | BDT 8,273,641 | BDT 707 |
| February 2026 | 5,819 kg | BDT 3,966,476 | BDT 682 |
| March 2026 | 18,580 kg | BDT 11,963,698 | BDT 644 |
| April 2026 | 12,239 kg | BDT 4,094,845 | BDT 335 |
| May 2026 | 14,004 kg | BDT 3,904,618 | BDT 279 |
Bonded imports. A further 5,093 kg worth BDT 4,384,985 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 8.0% 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 33.63%, 83099020 sits below that average by 35.02 percentage points. It is the 44th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 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.