HS Code 15041000
Fish-Liver Oils And Their Fractions
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15041000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Fish-Liver Oils And Their Fractions is classified under HS code 15041000, which sits in heading 1504 (Fats and oils and their fractions of fish or marine mammals; whether or not refined, but not chemically modified) of chapter 15 (Animal, vegetable or microbial fats and oils; prepared edible fats; animal or vegetable waxes).
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 15041000 in 6 of 6 months, totalling 44,329 kg at an assessable value of BDT 89,074,709. That is an average of BDT 2,009 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,790th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 10,714 kg | BDT 21,080,920 | BDT 1,968 |
| January 2026 | 3,860 kg | BDT 9,801,563 | BDT 2,539 |
| February 2026 | 5,715 kg | BDT 11,606,316 | BDT 2,031 |
| March 2026 | 4,320 kg | BDT 9,428,390 | BDT 2,182 |
| April 2026 | 16,490 kg | BDT 30,541,937 | BDT 1,852 |
| May 2026 | 3,230 kg | BDT 6,615,583 | BDT 2,048 |
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 15 contains 61 tariff lines, averaging 47.32%. At 39.75%, 15041000 sits below that average by 7.57 percentage points. It is the 23rd 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.
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.