HS Code 73239300
Table, kitchen or household articles... of stainless steel
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 73239300 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Table, kitchen or household articles... of stainless steel is classified under HS code 73239300, 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 20%, 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 96.1%, 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 73239300 in 6 of 6 months, totalling 1,243,786 kg at an assessable value of BDT 340,792,082. That is an average of BDT 274 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 577th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 277,094 kg | BDT 73,821,110 | BDT 266 |
| January 2026 | 221,905 kg | BDT 70,031,471 | BDT 316 |
| February 2026 | 196,180 kg | BDT 56,313,856 | BDT 287 |
| March 2026 | 191,009 kg | BDT 48,840,905 | BDT 256 |
| April 2026 | 124,927 kg | BDT 23,334,412 | BDT 187 |
| May 2026 | 232,671 kg | BDT 68,450,328 | BDT 294 |
Bonded imports. A further 6 kg worth BDT 45,607 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 96.1%, 73239300 sits above that average by 31.37 percentage points. It is the 1st 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 35.02 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.