HS Code 73101000
Tanks, Casks, Drums, Cans... (Excl. For Gas) Of Iron Or Steel, 50-300 L
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73101000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Tanks, Casks, Drums, Cans... (Excl. For Gas) Of Iron Or Steel, 50-300 L is classified under HS code 73101000, which sits in heading 7310 (Tanks, casks, drums, cans, boxes and similar containers, for any material (excluding compressed or liquefied gas), of iron or steel, capacity not exceeding 300l, whether or not lined or heat-insulated) 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 73101000 in 6 of 6 months, totalling 44,058 kg at an assessable value of BDT 34,663,249. That is an average of BDT 787 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,453rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 23,730 kg | BDT 15,362,036 | BDT 647 |
| January 2026 | 6,593 kg | BDT 5,014,523 | BDT 761 |
| February 2026 | 4,723 kg | BDT 7,607,785 | BDT 1,611 |
| March 2026 | 2,770 kg | BDT 2,152,837 | BDT 777 |
| April 2026 | 745 kg | BDT 2,838,852 | BDT 3,811 |
| May 2026 | 5,497 kg | BDT 1,687,216 | BDT 307 |
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 64.25%, 73101000 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.