HS Code 15121900
Sunflower-Seed And Safflower Oil (Excl. Crude) And Fractions Thereof
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15121900 would be approximately BDT 34,750.00, because the Total Tax Incidence is 34.75% of the assessable value.
What these figures mean
Sunflower-Seed And Safflower Oil (Excl. Crude) And Fractions Thereof is classified under HS code 15121900, which sits in heading 1512 (Sun-flower seed, safflower or cotton-seed oil and their 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 10%, 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 34.75%, 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 15121900 in 6 of 6 months, totalling 3,181,964 kg at an assessable value of BDT 659,250,419. That is an average of BDT 207 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 751st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,610,413 kg | BDT 318,615,582 | BDT 198 |
| January 2026 | 33,512 kg | BDT 6,779,797 | BDT 202 |
| February 2026 | 463,450 kg | BDT 102,738,039 | BDT 222 |
| March 2026 | 174,096 kg | BDT 40,452,015 | BDT 232 |
| April 2026 | 702,141 kg | BDT 146,177,174 | BDT 208 |
| May 2026 | 198,352 kg | BDT 44,487,812 | BDT 224 |
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 34.75%, 15121900 sits below that average by 12.57 percentage points. It is the 54th 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 26.33 points.
Within heading 1512 alone, rates run from 33.63% to 39.75% across 4 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.