HS Code 73219000
Parts Of Appliances Of 7321.11 To 7321.83, Of Iron Or Steel
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73219000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Parts Of Appliances Of 7321.11 To 7321.83, Of Iron Or Steel is classified under HS code 73219000, 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 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% 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 73219000 in 6 of 6 months, totalling 3,166,205 kg at an assessable value of BDT 788,326,342. That is an average of BDT 249 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 714th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 569,873 kg | BDT 146,819,053 | BDT 258 |
| January 2026 | 542,987 kg | BDT 139,709,478 | BDT 257 |
| February 2026 | 763,282 kg | BDT 199,988,596 | BDT 262 |
| March 2026 | 659,182 kg | BDT 168,073,456 | BDT 255 |
| April 2026 | 400,104 kg | BDT 85,420,079 | BDT 213 |
| May 2026 | 230,777 kg | BDT 48,315,680 | BDT 209 |
Bonded imports. A further 320 kg worth BDT 312,656 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 0.0% 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%, 73219000 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 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.