HS Code 72163100
U Sections Of Iron/Steel, Hot-Rolled..., >=80mm High
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 72163100 would be approximately BDT 63,700.00, because the Total Tax Incidence is 63.7% of the assessable value.
What these figures mean
U Sections Of Iron/Steel, Hot-Rolled..., >=80mm High is classified under HS code 72163100, which sits in heading 7216 (Iron or non-alloy steel, angles, shapes and sections) of chapter 72 (Iron and steel).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 20%, 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 63.7%, 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 72163100 in 6 of 6 months, totalling 25,743 kg at an assessable value of BDT 3,347,432. That is an average of BDT 130 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,052nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,000 kg | BDT 616,236 | BDT 103 |
| January 2026 | 6,800 kg | BDT 1,432,777 | BDT 211 |
| February 2026 | 4,034 kg | BDT 416,930 | BDT 103 |
| March 2026 | 1,409 kg | BDT 414,081 | BDT 294 |
| April 2026 | 4,500 kg | BDT 165,703 | BDT 37 |
| May 2026 | 3,000 kg | BDT 301,705 | BDT 101 |
Bonded imports. A further 22,107 kg worth BDT 1,902,118 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 36.2% 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 72 contains 188 tariff lines, averaging 51.03%. At 63.7%, 72163100 sits above that average by 12.67 percentage points. It is the 35th 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 2.62 points.
This line carries supplementary duty of 20%. 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.