HS Code 15079010
Refined Soya-Bean Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15079010 would be approximately BDT 22,500.00, because the Total Tax Incidence is 22.5% of the assessable value.
What these figures mean
Refined Soya-Bean Oil is classified under HS code 15079010, which sits in heading 1507 (Soya-bean oil and its fractions; 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 0%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 0%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 22.5%, 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 15079010 in 6 of 6 months, totalling 44,132 kg at an assessable value of BDT 39,170,784. That is an average of BDT 888 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,548th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 15,035 kg | BDT 11,597,368 | BDT 771 |
| January 2026 | 1,000 kg | BDT 876,426 | BDT 876 |
| February 2026 | 400 kg | BDT 2,195,142 | BDT 5,488 |
| March 2026 | 9,641 kg | BDT 8,530,126 | BDT 885 |
| April 2026 | 6,021 kg | BDT 5,838,167 | BDT 970 |
| May 2026 | 12,035 kg | BDT 10,133,555 | BDT 842 |
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 22.5%, 15079010 sits below that average by 24.82 percentage points. It is the 57th 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 38.58 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.