Description: Brazil Nuts, In Shell, Fresh Or Dried,Wrapped/Canned
Chapter 08: Edible fruit and nuts; peel of citrus fruit or melons
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 0801.21.10 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 25% | 25,250.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 20% | 26,260.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 23,634.00 |
| Advance Income Tax (AIT) | AV | 10% | 10,100.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 4,726.80 |
| Total duty & taxes | 95,020.80 | ||
| Landed cost (AV + taxes) | 196,020.80 | ||
So every Tk 100 of assessable value under this code carries about Tk 94.08 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 0801.21.10 sits in heading 08.01 of chapter 08 (edible fruit and nuts; peel of citrus fruit or melons). The first six digits (0801.21) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 0801.11.10 | Desiccated, Coconuts Fresh Or Dried Wrap./Canned upto 2.5Kg |
| 0801.11.90 | Desiccated Coconuts Fresh Or Dried,Nes |
| 0801.12.10 | Coconuts In the inner shell (endocarp) Wrapped/canned upto 2... |
| 0801.12.90 | Other coconuts in the inner shell (endocarp) EXCL. Wrapped/... |
| 0801.19.10 | Coconuts, Not Desiccated, Fresh Or Dried Wrapped/Canned Upt... |
| 0801.19.90 | Coconuts, Not Desiccated,Fresh Or Dried,Nes |
| 0801.21.90 | Brazil Nuts, In Shell, Fresh Or Dried,Nes |
| 0801.22.10 | Brazil Nuts, Shelled Fresh Or Dried,Wrapped/Canned Upto 2.5k... |
| 0801.22.90 | Brazil Nuts, Shelled, Fresh Or Dried,Nes |
| 0801.31.10 | Cashew Nuts, In Shell, Fresh Or Dried,Wrapped/Canned Upto 2.... |
| 0801.31.90 | Cashew Nuts, In Shell, Fresh Or Dried,Nes |
| 0801.32.10 | Cashew Nuts, Shelled Fresh Or Dried,Wrapped/Canned Upto 2.5k... |
| 0801.32.90 | Casweh Nuts, Shelled, Fresh Or Dried, Nes |
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