HS Code 15131100
Crude Coconut (Copra) Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15131100 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Crude Coconut (Copra) Oil is classified under HS code 15131100, which sits in heading 1513 (Coconut (copra), palm kernel or babassu 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 15131100 in 6 of 6 months, totalling 23,830 kg at an assessable value of BDT 4,200,851. That is an average of BDT 176 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,496th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 618 kg | BDT 336,840 | BDT 545 |
| January 2026 | 1,336 kg | BDT 822,955 | BDT 616 |
| February 2026 | 20,442 kg | BDT 2,134,823 | BDT 104 |
| March 2026 | 651 kg | BDT 500,989 | BDT 770 |
| April 2026 | 675 kg | BDT 355,517 | BDT 527 |
| May 2026 | 108 kg | BDT 49,727 | BDT 460 |
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 64.25%, 15131100 sits above that average by 16.93 percentage points. It is the 2nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 points.
Within heading 1513 alone, rates run from 39.75% to 112.03% 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.