HS Heading 1504
Fats and oils and their fractions of fish or marine mammals; whether or not refined, but not chemically modified
3 tariff lines in this heading, within chapter 15 (Animal, vegetable or microbial fats and oils; prepared edible fats; animal or vegetable waxes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 15041000 | Fish-Liver Oils And Their Fractions | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 15042000 | Fish Fats, Oils And Fractions (Excl. Fish Liver Oils) | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 15043000 | Marine Mammal Fats, Oils And Their Fractions | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 886,956,820 (3,628,271 kg) under this heading, across 3 of its 3 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 145,034 kg | BDT 60,328,985 |
| January 2026 | 2 | 315,649 kg | BDT 106,757,584 |
| February 2026 | 2 | 1,293,539 kg | BDT 319,040,478 |
| March 2026 | 2 | 307,710 kg | BDT 81,321,797 |
| April 2026 | 3 | 694,376 kg | BDT 151,532,412 |
| May 2026 | 3 | 871,963 kg | BDT 167,975,564 |
The largest lines by assessable value in May 2026:
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.