8.2. Tariffs and Duties

Bangladesh applies a structured customs duty scale: 2-5% for raw materials, 10% for intermediate goods, and 25% for luxury consumer products. Under customs modernization, complete duty/VAT exemptions apply to imported shrimp feed, vitamins, and minerals. Import duty on unprocessed cashew nuts has been slashed from 15% to 5%, and duties on PVC/PET resins have been cut to 5%.