HS Code 15079090
Other Soya-Bean Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15079090 would be approximately BDT 22,500.00, because the Total Tax Incidence is 22.5% of the assessable value.
What these figures mean
Other Soya-Bean Oil is classified under HS code 15079090, 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 April 2026, NBR recorded commercial imports under 15079090 in 3 of 6 months, totalling 5,320 kg at an assessable value of BDT 5,297,521. That is an average of BDT 996 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,207th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 210 kg | BDT 1,105,353 | BDT 5,264 |
| January 2026 | 10 kg | BDT 2,400 | BDT 240 |
| April 2026 | 5,100 kg | BDT 4,189,768 | BDT 822 |
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%, 15079090 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.