HS Code 72139190
Other of circular cross section measuring less than 14 mm in diameter
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 72139190 would be approximately BDT 97,390.00, because the Total Tax Incidence is 97.39% of the assessable value.
What these figures mean
Other of circular cross section measuring less than 14 mm in diameter is classified under HS code 72139190, which sits in heading 7213 (Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils) of chapter 72 (Iron and steel).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 45%, VAT of 15%, Advance Income Tax of 2%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 97.39%, 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 72139190 in 6 of 6 months, totalling 19,667,993 kg at an assessable value of BDT 1,313,458,201. That is an average of BDT 67 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 510th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 5,523,760 kg | BDT 375,979,090 | BDT 68 |
| January 2026 | 7,638,827 kg | BDT 508,725,287 | BDT 67 |
| February 2026 | 1,627,881 kg | BDT 109,616,445 | BDT 67 |
| March 2026 | 1,871,029 kg | BDT 124,060,723 | BDT 66 |
| April 2026 | 1,711,200 kg | BDT 111,508,646 | BDT 65 |
| May 2026 | 1,295,296 kg | BDT 83,568,010 | BDT 65 |
Import figures: NBR Import Statements (IM-4 commercial), 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 97.39%, 72139190 sits above that average by 46.36 percentage points. It is the 1st 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 36.31 points.
Within heading 7213 alone, rates run from 88.51% to 97.39% across 6 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.
This line carries supplementary duty of 45%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.