HS Code 73041110
Line pipe of a kind used for oil or gas pipelines : Of stainless steel, Exceed
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73041110 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Line pipe of a kind used for oil or gas pipelines : Of stainless steel, Exceed is classified under HS code 73041110, which sits in heading 7304 (Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel) of chapter 73 (Articles of iron or steel).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, 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 45.88%, 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 73041110 in 5 of 6 months, totalling 250,344 kg at an assessable value of BDT 40,661,627. That is an average of BDT 162 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,093rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 101,000 kg | BDT 16,380,001 | BDT 162 |
| January 2026 | 107,094 kg | BDT 17,454,354 | BDT 163 |
| February 2026 | 17,600 kg | BDT 2,867,775 | BDT 163 |
| March 2026 | 1,650 kg | BDT 277,461 | BDT 168 |
| May 2026 | 23,000 kg | BDT 3,682,036 | BDT 160 |
Bonded imports. A further 17,293 kg worth BDT 1,409,358 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 3.3% 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 73 contains 157 tariff lines, averaging 64.73%. At 45.88%, 73041110 sits below that average by 18.85 percentage points. It is the 115th 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 15.2 points.
Within heading 7304 alone, rates run from 33.63% to 96.1% across 21 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.