HS Code 73211200
Cooking Appliances, Plate Warmers, For Liquid Fuel Of Iron Or Steel
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73211200 would be approximately BDT 44,750.00, because the Total Tax Incidence is 44.75% of the assessable value.
What these figures mean
Cooking Appliances, Plate Warmers, For Liquid Fuel Of Iron Or Steel is classified under HS code 73211200, which sits in heading 7321 (Stoves, ranges, grates, cookers (those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and parts, 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 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 44.75%, 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 March 2026, NBR recorded commercial imports under 73211200 in 4 of 6 months, totalling 355 kg at an assessable value of BDT 57,077. That is an average of BDT 161 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,753rd largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 80 kg | BDT 14,376 | BDT 180 |
| January 2026 | 60 kg | BDT 7,384 | BDT 123 |
| February 2026 | 165 kg | BDT 20,299 | BDT 123 |
| March 2026 | 50 kg | BDT 15,018 | BDT 300 |
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 44.75%, 73211200 sits below that average by 19.98 percentage points. It is the 127th 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 16.33 points.
Within heading 7321 alone, rates run from 33.63% to 96.1% across 10 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.