HS Code 73043100
Seamless Iron/Steel Tubes/Pipes/Profiles, Circular, Cold-Drawn/Rolled
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73043100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Seamless Iron/Steel Tubes/Pipes/Profiles, Circular, Cold-Drawn/Rolled is classified under HS code 73043100, 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 0%, 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 64.25%, 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 73043100 in 5 of 6 months, totalling 98,983 kg at an assessable value of BDT 32,323,876. That is an average of BDT 327 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,261st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 0 kg | BDT 501 | — |
| January 2026 | 34,348 kg | BDT 5,590,593 | BDT 163 |
| February 2026 | 25,579 kg | BDT 17,066,782 | BDT 667 |
| April 2026 | 39,053 kg | BDT 9,537,825 | BDT 244 |
| May 2026 | 3 kg | BDT 128,175 | BDT 42,725 |
Bonded imports. A further 1,314 kg worth BDT 125,404 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 0.4% 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 64.25%, 73043100 sits below that average by 0.48 percentage points. It is the 37th 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 3.17 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.