HS Code 73053100
Longitudinally welded
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73053100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Longitudinally welded is classified under HS code 73053100, which sits in heading 7305 (Iron or steel (excluding cast iron); tubes and pipes (e.g. welded, riveted or similarly closed), having circular cross-sections, external diameter of which exceeds 406.4mm, not seamless) 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 73053100 in 5 of 6 months, totalling 1,173,916 kg at an assessable value of BDT 428,977,203. That is an average of BDT 365 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 995th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 100,790 kg | BDT 15,120,386 | BDT 150 |
| January 2026 | 613,006 kg | BDT 360,444,129 | BDT 588 |
| March 2026 | 124,610 kg | BDT 18,715,804 | BDT 150 |
| April 2026 | 86,930 kg | BDT 8,239,026 | BDT 95 |
| May 2026 | 248,580 kg | BDT 26,457,858 | BDT 106 |
Bonded imports. A further 25,586 kg worth BDT 5,261,013 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 1.2% 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%, 73053100 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.
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.