HS Code 72189900
Semi-Finished Products Of Stainless Steel,Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 72189900 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Semi-Finished Products Of Stainless Steel,Nes is classified under HS code 72189900, which sits in heading 7218 (Stainless steel in ingots or other primary forms; semi-finished products of stainless steel) of chapter 72 (Iron and steel).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 52%, 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 February 2026 and May 2026, NBR recorded commercial imports under 72189900 in 3 of 6 months, totalling 27 kg at an assessable value of BDT 103,805. That is an average of BDT 3,845 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,617th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 25 kg | BDT 78,396 | BDT 3,136 |
| April 2026 | 1 kg | BDT 1,227 | BDT 1,227 |
| May 2026 | 1 kg | BDT 24,182 | BDT 24,182 |
Bonded imports. A further 49 kg worth BDT 128,186 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 55.3% 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 52%, 72189900 sits above that average by 0.97 percentage points. It is the 47th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 9.08 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.