HS Code 73239100
Table, Kitchen Or Household Articles... Of Cast Iron, Not Enamelled
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73239100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Table, Kitchen Or Household Articles... Of Cast Iron, Not Enamelled is classified under HS code 73239100, which sits in heading 7323 (Table, kitchen, other household articles and parts, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, 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 73239100 in 6 of 6 months, totalling 71,914 kg at an assessable value of BDT 16,553,077. That is an average of BDT 230 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,004th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 11,447 kg | BDT 2,577,515 | BDT 225 |
| January 2026 | 17,855 kg | BDT 3,975,995 | BDT 223 |
| February 2026 | 23,123 kg | BDT 5,624,460 | BDT 243 |
| March 2026 | 8,212 kg | BDT 2,394,776 | BDT 292 |
| April 2026 | 9,446 kg | BDT 1,640,857 | BDT 174 |
| May 2026 | 1,831 kg | BDT 339,474 | BDT 185 |
Bonded imports. A further 50 kg worth BDT 751 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 64.25%, 73239100 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 7323 alone, rates run from 64.25% to 96.1% across 7 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.