HS Code 71159000
OTH. ARTICLES OF PRECIOUS METAL OR OF.., EXCL. CATALYSTS IN THE FORM OF WIRE CLOTH..
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 71159000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
OTH. ARTICLES OF PRECIOUS METAL OR OF.., EXCL. CATALYSTS IN THE FORM OF WIRE CLOTH.. is classified under HS code 71159000, which sits in heading 7115 (Articles of precious metal or of metal clad with precious metal) of chapter 71 (Natural or cultured pearls, precious stones, precious metals; imitation jewellery; coin).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 71159000 in 6 of 6 months, totalling 2,065 kg at an assessable value of BDT 575,312. That is an average of BDT 279 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,396th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 114 kg | BDT 21,359 | BDT 187 |
| January 2026 | 658 kg | BDT 123,601 | BDT 188 |
| February 2026 | 504 kg | BDT 147,642 | BDT 293 |
| March 2026 | 310 kg | BDT 58,202 | BDT 188 |
| April 2026 | 1 kg | BDT 149,203 | BDT 149,203 |
| May 2026 | 478 kg | BDT 75,305 | BDT 158 |
Bonded imports. A further 197 kg worth BDT 455,868 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 44.2% 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 71 contains 57 tariff lines, averaging 50.66%. At 64.25%, 71159000 sits above that average by 13.59 percentage points. It is the 7th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
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.