HS Code 73021000
Railway Rails Of Iron Or Steel
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73021000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Railway Rails Of Iron Or Steel is classified under HS code 73021000, which sits in heading 7302 (Railway or tramway track constructions of iron or steel; rails, check and track rails, switch blades, crossing frogs, point rods, sleepers, fish-plates, chair wedges, sole plates, bedplates, ties and the like) of chapter 73 (Articles of iron or steel).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 73021000 in 6 of 6 months, totalling 5,047,698 kg at an assessable value of BDT 988,745,816. That is an average of BDT 196 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,474th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,548,658 kg | BDT 496,032,790 | BDT 195 |
| January 2026 | 2,425,299 kg | BDT 474,424,665 | BDT 196 |
| February 2026 | 596 kg | BDT 5,416,655 | BDT 9,088 |
| March 2026 | 10,720 kg | BDT 1,940,652 | BDT 181 |
| April 2026 | 58,099 kg | BDT 9,332,878 | BDT 161 |
| May 2026 | 4,326 kg | BDT 1,598,176 | BDT 369 |
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 73 contains 157 tariff lines, averaging 64.73%. At 33.63%, 73021000 sits below that average by 31.1 percentage points. It is the 146th 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 27.45 points.
Within heading 7302 alone, rates run from 33.63% to 39.75% across 4 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.