HS Code 73041920
Line pipe of a kind used for oil or gas pipelines:Excl.Of stainless steel, 8 in
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73041920 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Line pipe of a kind used for oil or gas pipelines:Excl.Of stainless steel, 8 in is classified under HS code 73041920, 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 25%, Supplementary Duty of 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 96.1%, 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 73041920 in 6 of 6 months, totalling 1,285,032 kg at an assessable value of BDT 191,945,358. That is an average of BDT 149 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,014th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 38,818 kg | BDT 6,492,865 | BDT 167 |
| January 2026 | 321,512 kg | BDT 52,698,474 | BDT 164 |
| February 2026 | 22,741 kg | BDT 11,484,629 | BDT 505 |
| March 2026 | 229,791 kg | BDT 40,723,471 | BDT 177 |
| April 2026 | 429,098 kg | BDT 54,707,296 | BDT 127 |
| May 2026 | 243,072 kg | BDT 25,838,623 | BDT 106 |
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 96.1%, 73041920 sits above that average by 31.37 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 35.02 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.
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.