HS Code 73218190
Appli.(Ex.Cookers)For Gas Fuel/Both Gas&Oth.Fuels,Of Iron/Stell(Ex.Lab Use
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73218190 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Appli.(Ex.Cookers)For Gas Fuel/Both Gas&Oth.Fuels,Of Iron/Stell(Ex.Lab Use is classified under HS code 73218190, 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 73218190 in 6 of 6 months, totalling 32,103 kg at an assessable value of BDT 5,761,401. That is an average of BDT 179 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,425th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,523 kg | BDT 2,521,792 | BDT 387 |
| January 2026 | 5,334 kg | BDT 558,140 | BDT 105 |
| February 2026 | 8,012 kg | BDT 1,091,951 | BDT 136 |
| March 2026 | 4,455 kg | BDT 715,675 | BDT 161 |
| April 2026 | 7,315 kg | BDT 805,251 | BDT 110 |
| May 2026 | 464 kg | BDT 68,592 | BDT 148 |
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%, 73218190 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.