HS Code 73079300
Lock ring
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73079300 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Lock ring is classified under HS code 73079300, which sits in heading 7307 (Tube or pipe fittings (e.g. couplings, elbows, sleeves), of 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 73079300 in 6 of 6 months, totalling 196,197 kg at an assessable value of BDT 88,197,982. That is an average of BDT 450 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 641st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 62,065 kg | BDT 12,457,294 | BDT 201 |
| January 2026 | 30,977 kg | BDT 6,009,366 | BDT 194 |
| February 2026 | 5,582 kg | BDT 1,467,621 | BDT 263 |
| March 2026 | 4,347 kg | BDT 798,011 | BDT 184 |
| April 2026 | 33,066 kg | BDT 10,828,550 | BDT 327 |
| May 2026 | 60,160 kg | BDT 56,637,140 | BDT 941 |
Bonded imports. A further 0 kg worth BDT 245 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 0.0% 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%, 73079300 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 7307 alone, rates run from 64.25% to 96.1% across 12 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.