HS Code 72104910
Flat rolled prod. of a thickness => 0.4 mm Imp.VAT reg. Refri. & Pre. Fab.bu.Industry
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 72104910 would be approximately BDT 76,500.00, because the Total Tax Incidence is 76.5% of the assessable value.
What these figures mean
Flat rolled prod. of a thickness => 0.4 mm Imp.VAT reg. Refri. & Pre. Fab.bu.Industry is classified under HS code 72104910, which sits in heading 7210 (Iron or non-alloy steel; flat-rolled products, width 600mm or more, clad, plated or coated) of chapter 72 (Iron and steel).
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 15% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 76.5%, 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 72104910 in 6 of 6 months, totalling 83,843,239 kg at an assessable value of BDT 6,209,555,027. That is an average of BDT 74 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 69th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13,534,537 kg | BDT 1,072,849,484 | BDT 79 |
| January 2026 | 12,528,968 kg | BDT 989,672,734 | BDT 79 |
| February 2026 | 9,995,239 kg | BDT 771,048,548 | BDT 77 |
| March 2026 | 11,728,836 kg | BDT 902,888,472 | BDT 77 |
| April 2026 | 21,590,432 kg | BDT 1,469,217,569 | BDT 68 |
| May 2026 | 14,465,227 kg | BDT 1,003,878,220 | BDT 69 |
Bonded imports. A further 133,024 kg worth BDT 17,142,588 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 0.3% 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 72 contains 188 tariff lines, averaging 51.03%. At 76.5%, 72104910 sits above that average by 25.47 percentage points. It is the 20th 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 15.42 points.
Within heading 7210 alone, rates run from 52% to 82.63% across 20 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.