HS Code 73194000
Safety pins and other pins
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73194000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Safety pins and other pins is classified under HS code 73194000, which sits in heading 7319 (Sewing and knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included) 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 73194000 in 6 of 6 months, totalling 346,789 kg at an assessable value of BDT 63,530,327. That is an average of BDT 183 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,448th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 68,967 kg | BDT 13,325,455 | BDT 193 |
| January 2026 | 38,861 kg | BDT 7,522,254 | BDT 194 |
| February 2026 | 78,905 kg | BDT 15,091,198 | BDT 191 |
| March 2026 | 56,290 kg | BDT 10,863,645 | BDT 193 |
| April 2026 | 27,440 kg | BDT 4,929,550 | BDT 180 |
| May 2026 | 76,326 kg | BDT 11,798,225 | BDT 155 |
Bonded imports. A further 10,137 kg worth BDT 13,588,857 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 17.6% 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%, 73194000 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.