HS Code 73182910
M.S. Nipple
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73182910 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
M.S. Nipple is classified under HS code 73182910, which sits in heading 7318 (Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, 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 5%, 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 39.75%, 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 73182910 in 6 of 6 months, totalling 14,464 kg at an assessable value of BDT 8,085,355. That is an average of BDT 559 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,176th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 677 kg | BDT 244,359 | BDT 361 |
| January 2026 | 3,955 kg | BDT 2,106,017 | BDT 532 |
| February 2026 | 750 kg | BDT 729,857 | BDT 973 |
| March 2026 | 1,541 kg | BDT 766,763 | BDT 498 |
| April 2026 | 6,959 kg | BDT 4,055,861 | BDT 583 |
| May 2026 | 582 kg | BDT 182,498 | BDT 314 |
Bonded imports. A further 0 kg worth BDT 4,259 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 0.1% 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 39.75%, 73182910 sits below that average by 24.98 percentage points. It is the 128th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 21.33 points.
Within heading 7318 alone, rates run from 39.75% to 96.1% across 15 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.