HS Code 73211900
Cooking appliances & plate warmers: Other, including appliances for solid fuel
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73211900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Cooking appliances & plate warmers: Other, including appliances for solid fuel is classified under HS code 73211900, 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 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 73211900 in 6 of 6 months, totalling 42,463 kg at an assessable value of BDT 4,307,869. That is an average of BDT 101 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,569th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,278 kg | BDT 496,038 | BDT 79 |
| January 2026 | 17,411 kg | BDT 1,407,277 | BDT 81 |
| February 2026 | 10,376 kg | BDT 1,185,272 | BDT 114 |
| March 2026 | 5,103 kg | BDT 846,024 | BDT 166 |
| April 2026 | 2,978 kg | BDT 341,970 | BDT 115 |
| May 2026 | 317 kg | BDT 31,288 | BDT 99 |
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%, 73211900 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.
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.