HS Code 76121000
Collapsible tubular containers of aluminium, (excl. for gas) <300 l
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 76121000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Collapsible tubular containers of aluminium, (excl. for gas) <300 l is classified under HS code 76121000, which sits in heading 7612 (Aluminium casks, drums, cans, boxes etc (including rigid, collapsible tubular containers), for materials other than compressed, liquefied gas, 300l capacity or less, lined, heat-insulated or not) of chapter 76 (Aluminium and articles thereof).
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 76121000 in 5 of 6 months, totalling 8,442 kg at an assessable value of BDT 4,791,783. That is an average of BDT 568 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,898th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2 kg | BDT 1,235 | BDT 618 |
| February 2026 | 7 kg | BDT 4,576 | BDT 654 |
| March 2026 | 4,675 kg | BDT 2,092,117 | BDT 448 |
| April 2026 | 2,354 kg | BDT 2,175,168 | BDT 924 |
| May 2026 | 1,404 kg | BDT 518,687 | BDT 369 |
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 76 contains 42 tariff lines, averaging 51.74%. At 39.75%, 76121000 sits below that average by 11.99 percentage points. It is the 24th 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 7612 alone, rates run from 33.63% to 39.75% across 3 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.