HS Code 73170000
Nails, tacks, drawing pins, ...erial, but excluding such articles with heads of copper.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73170000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Nails, tacks, drawing pins, ...erial, but excluding such articles with heads of copper. is classified under HS code 73170000, which sits in heading 7317 (Nails, tacks, drawing pins, corrugated nails, staples (not those of heading no. 8305) and the like, of iron or steel, with heads of other material or not, but excluding articles with heads of copper) 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 73170000 in 6 of 6 months, totalling 314,574 kg at an assessable value of BDT 58,026,825. That is an average of BDT 184 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,739th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 57,726 kg | BDT 11,621,407 | BDT 201 |
| January 2026 | 45,342 kg | BDT 10,088,556 | BDT 222 |
| February 2026 | 66,901 kg | BDT 12,897,457 | BDT 193 |
| March 2026 | 44,071 kg | BDT 8,546,106 | BDT 194 |
| April 2026 | 52,880 kg | BDT 7,556,761 | BDT 143 |
| May 2026 | 47,654 kg | BDT 7,316,538 | BDT 154 |
Bonded imports. A further 264,605 kg worth BDT 221,571,383 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 79.2% 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 96.1%, 73170000 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.
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.