What does the state collect, from whom, against what target, and what does the tariff protect?

Revenue, tax and tariffs. Part of what the twin can answer. Every figure below is the value the route serves, with its source; the raw response is at /api/twin/brain/revenue.

Descriptive, sourced: no model

Basis: sourced records (URL, sha256 or locator per row), no model.

Not validated; no forecast. Printed statement, budget, report and tariff figures with their page receipts; ratios, growth, shortfalls and band counts are computed here and named as computed with their inputs.

NBR collection, FY2025-26: Tk 415,473 crore; NBR, monthly updated revenue collection statements (lake table nbr monthly revenue statements), p. 1, printed "415473.00"
NBR target, FY2025-26: Tk 503,000 crore; NBR, monthly updated revenue collection statements (lake table nbr monthly revenue statements), p. 1, printed "503000.00"
Share of target collected: 82.6%; Computed from NBR, monthly updated revenue collection statements (lake table nbr monthly revenue statements)
Direct tax forgone through exemptions, FY2022-23: Tk 107,132 crore; NBR, Tax Expenditure Estimation in the Direct Tax of Bangladesh, FY2022-23 (lake table revenue tax expenditure), p. 19, printed "107,132", sha 1d4c673ae22f
Simple average customs duty: 14.81%; Simple average over tariff lines, not weighted by imports. Trade-weighted and effective protection need import values and input-output coefficients that this table does not hold.

NBR collection against target, full years

Fiscal year	Collection	Target	Share of target	Shortfall
2022-23	Collection: Tk 325,986 crore	Target: Tk 370,000 crore	Share of target: 88.1%

Tax to GDP

Each ratio is on the GDP its own row names. Different publications and years use different GDP series; the rows are not spliced into one time series.

Measure	Tax	Nominal GDP	Ratio
FY2024-25 tax revenue, MoF iBAS++ actual	Tax: Tk 376,875 crore	Nominal GDP: Tk 5,552,753 crore	Ratio: 6.787%
FY2024-25 total revenue, MoF iBAS++ actual

Revenue growth

Printed growth is the statement's own against its own prior-year column. The cross-statement growth divides one statement's June total by the previous statement's; FY2024-25 is iBAS++ and earlier years are the NBR statement as printed, so it is not an official rate.

NBR collection and its growth, full years

Fiscal year	Collection	Growth (printed)
2022-23	Collection: Tk 325,986 crore	Growth (printed): 10.57%

The tariff schedule

Simple average over tariff lines, not weighted by imports. Trade-weighted and effective protection need import values and input-output coefficients that this table does not hold.

Simple average total tax incidence: 61.5%; Simple average over tariff lines, not weighted by imports. Trade-weighted and effective protection need import values and input-output coefficients that this table does not hold.
Duty-free lines: 5.84%; Simple average over tariff lines, not weighted by imports. Trade-weighted and effective protection need import values and input-output coefficients that this table does not hold.

Customs-duty bands

Customs duty	Lines	Share of lines

Tax expenditure

Direct tax forgone, share of GDP, FY2022-23: 2.39%; NBR, Tax Expenditure Estimation in the Direct Tax of Bangladesh, FY2022-23 (lake table revenue tax expenditure), p. 19, printed "2.39", sha 1d4c673ae22f
Direct tax forgone, share of direct tax collected: 99.01%; NBR, Tax Expenditure Estimation in the Direct Tax of Bangladesh, FY2022-23 (lake table revenue tax expenditure), p. 19, printed "99.01", sha 1d4c673ae22f

Where sources disagree

corporate 'Other' sector, FY2022-23: The page-18 narrative prints 8,736 crore; Table 1 prints 28,736 crore and its rows sum to the printed 73,989 only with 28,736. The table is used; the narrative looks like a dropped digit, not confirmed.
NBR total revenue, FY2022-23: Difference (Tk crore) 2,899.89. Two NBR publications print different totals for the same fiscal year. The statement is the as-printed monthly release; the annual report is the later compilation. Not reconciled; the revenue sections use the statement, and tax-to-GDP uses the annual report's own ratio.
NBR tax revenue, FY2023-24: Difference (Tk crore) 377. The NBR statement and the Budget at a Glance actual differ; the glance figure was printed in a later budget document. Not reconciled.

Not held

Effective protection: no import values by HS line and no input-output coefficients are held for the FY2026-27 tariff
Product links: Twin Product objects are DGDA medicine registrations (brand, generic, strength, registration number) with no HS code, so a tariff line cannot be tied to a Product id exactly. Lines are keyed by hs_code; no match is guessed.

Caveats

Two publications (MoF iBAS++ Table 4 and the NBR statement); not a published non-NBR tax figure and not reconciled.
The report's own two estimates; whether the method is unchanged is not stated in the stored pages.
NBR statement vintages differ by year: FY2022-23 and FY2023-24 June totals are as printed, FY2024-25 is iBAS++, FY2025-26 is provisional.
FY2024-25's June statement prints stage heads, not the wings of the other years; its heads are not compared with them.
The FY2025-26 statement carries a revised full-year target (503,000 crore); earlier months show the target as first printed. Each target figure names its kind.

HS chapter	Lines	Mean customs duty	Mean total incidence
22	Lines: 24	Mean customs duty: 25%	Mean total incidence: 457.39%
24	Lines: 21	Mean customs duty: 23.71%	Mean total incidence: 346.18%
93	Lines: 27	Mean customs duty: 16.11%	Mean total incidence: 142.06%
87	Lines: 510	Mean customs duty: 17.97%	Mean total incidence: 135.59%
33	Lines: 33	Mean customs duty: 25%	Mean total incidence: 122.71%
64	Lines: 25	Mean customs duty: 25%	Mean total incidence: 113.89%
62	Lines: 104	Mean customs duty: 24.71%	Mean total incidence: 103.48%
21	Lines: 23	Mean customs duty: 22.39%	Mean total incidence: 103.18%
61	Lines: 107	Mean customs duty: 24.16%	Mean total incidence: 100.43%
57	Lines: 24	Mean customs duty: 25%	Mean total incidence: 96.1%

Sources

NBR, monthly updated revenue collection statements (lake table nbr_monthly_revenue_statements). BDT crore as printed; period_month is the calendar month, fiscal order starts at July
Ministry of Finance, Budget at a Glance (lake table budget_glance_history_queue45) and the FY2026-27 macro table. BDT crore as printed; vintage is actual, original or revised
bdpolicy.db revenue and tariff series (lake table revenue_series). as stored; each row carries its own source label
NBR, Customs Operative Tariff FY2026-27 (lake table revenue_tariff_lines). percent of customs value; duty rates as printed, total tax incidence recomputed
NBR, Tax Expenditure Estimation in the Direct Tax of Bangladesh, FY2022-23 (lake table revenue_tax_expenditure). BDT crore or percent; each figure carries its PDF page and the printed token
Twin Body objects, joined by exact name (lake table revenue_body_links). object ids
Pinned tables. nbr_monthly_revenue_statements sha256 b2dcb2ff9211; budget_glance_history_queue45 sha256 062de559d1b2; budget_macro_pin2 sha256 8a0cc418f780; revenue_series sha256 6ade2a601bd4; revenue_tariff_lines sha256 385d0fc0683d; revenue_tax_expenditure sha256 53c6a4360729; revenue_body_links sha256 792929e383f4