HS Code 72104990
Flat rolled products, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 72104990 would be approximately BDT 82,630.00, because the Total Tax Incidence is 82.63% of the assessable value.
What these figures mean
Flat rolled products, NES is classified under HS code 72104990, 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 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 82.63%, 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 72104990 in 6 of 6 months, totalling 19,720,665 kg at an assessable value of BDT 1,620,586,176. That is an average of BDT 82 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 216th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,369,808 kg | BDT 190,906,104 | BDT 81 |
| January 2026 | 3,434,323 kg | BDT 287,102,817 | BDT 84 |
| February 2026 | 2,256,453 kg | BDT 196,486,093 | BDT 87 |
| March 2026 | 3,798,620 kg | BDT 332,954,427 | BDT 88 |
| April 2026 | 4,665,579 kg | BDT 360,023,031 | BDT 77 |
| May 2026 | 3,195,882 kg | BDT 253,113,704 | BDT 79 |
Bonded imports. A further 150,569 kg worth BDT 27,208,443 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 1.7% 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 82.63%, 72104990 sits above that average by 31.6 percentage points. It is the 15th 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 21.55 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.