HS Heading 2305
Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
1 tariff line in this heading, within chapter 23 (Residues and waste from the food industries; prepared animal fodder). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 23050000 | Oil-Cake And Other Solid Residues, Of Ground-Nut Oil | 5 | 0 | 0 | 2 | 0 | 7.5 | 14.88% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 172,154 (75 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| January 2026 | 1 | 30 kg | BDT 126,173 |
| February 2026 | 1 | 4 kg | BDT 8,997 |
| March 2026 | 1 | 2 kg | BDT 5,600 |
| April 2026 | 1 | 10 kg | BDT 12,643 |
| May 2026 | 1 | 29 kg | BDT 18,741 |
The largest lines by assessable value in May 2026:
- 23050000 — Oil-Cake And Other Solid Residues, Of Ground-Nut Oil — BDT 18,741
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.