Description: Macadamia nuts :, In Shell, EXCL. Wrapped/canned upto 2.5 Kg
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 0802.61.90 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 | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 19,695.00 |
| Advance Income Tax (AIT) | AV | 10% | 10,100.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 3,939.00 |
| Total duty & taxes | 64,034.00 | ||
| Landed cost (AV + taxes) | 165,034.00 | ||
So every Tk 100 of assessable value under this code carries about Tk 63.40 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 0802.61.90 sits in heading 08.02 of chapter 08 (edible fruit and nuts; peel of citrus fruit or melons). The first six digits (0802.61) 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.
| 0802.11.10 | Almonds In Shell, Fresh Or Dried,Wrapped/Canned Upto 2.5kg |
| 0802.11.90 | Almonds In Shell, Fresh Or Dried, Nes |
| 0802.12.10 | Almonds Shelled Fresh Or Dried,Wrapped/Canned Upto 2.5kg |
| 0802.12.90 | Almonds Shelled, Resh Or Dried,Nes |
| 0802.21.10 | Hazlenuts In Shell, Fresh Or Dried,Wrapped/Canned Upto 2.5kg |
| 0802.21.90 | Hazlenuts In Shell, Fresh Or Dried, Nes |
| 0802.22.10 | Hazlenuts Shelled, Fresh Or Dried,Wrapped/Canned Upto 2.5kg |
| 0802.22.90 | Hazlenuts Shelled, Fresh Or Dried, Nes |
| 0802.31.10 | Walnuts In Shell, Fresh Or Dried,Wrapped/Canned Upto 2.5kg |
| 0802.31.90 | Walnuts In Shell, Fresh Or Dried, Nes |
| 0802.32.10 | Walnuts Shelled, Fresh Or Dried,Wrapped/Canned Upto 2.5kg |
| 0802.32.90 | Walnuts Shelled Fresh Or Dried, Nes |
| 0802.41.10 | Chestnuts (Castanea spp), In Shell, Wrapped/canned upto 2.5... |
| 0802.41.90 | Chestnuts (Castanea spp), In Shell, EXCL. Wrapped/canned upt... |
| 0802.42.10 | Chestnuts (Castanea spp), Shelled, Wrapped/canned upto 2.5 K... |
| 0802.42.90 | Chestnuts (Castanea spp), Shelled, EXCL. Wrapped/canned upto... |
| 0802.51.10 | Pistachios, In Shell, Wrapped/canned upto 2.5 Kg |
| 0802.51.90 | Pistachios, In Shell, EXCL. Wrapped/canned upto 2.5 Kg |
| 0802.52.10 | Pistachios, Shelled, Wrapped/canned upto 2.5 Kg |
| 0802.52.90 | Pistachios, Shelled, EXCL. Wrapped/canned upto 2.5 Kg |
| 0802.61.10 | Macadamia nuts :, In Shell, Wrapped/canned upto 2.5 Kg |
| 0802.62.10 | Macadamia nuts :,Shelledl, Wrapped/canned upto 2.5 Kg |
| 0802.62.90 | Macadamia nuts :, Shelled, EXCL. Wrapped/canned upto 2.5 Kg |
| 0802.70.10 | Kola nuts (Cola spp) Wrapped/canned upto 2.5 Kg |
| 0802.70.90 | Other Kola nuts (Cola spp), EXCL. Wrapped/canned upto 2.5 K... |
| 0802.80.10 | Areca nuts wrapped/canned upto 2.5 Kg |
| 0802.80.90 | Other Areca nuts, EXCL. Wrapped/canned upto 2.5 Kg |
| 0802.91.10 | Pine nuts, in shell |
| 0802.91.90 | Pine nuts, in shell |
| 0802.92.10 | Pine nuts, shelled |
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