HS Code 15131900
Coconut (copra) oil (excl. crude) & its fractions, refined or not but not chem. modified
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15131900 would be approximately BDT 112,030.00, because the Total Tax Incidence is 112.03% of the assessable value.
What these figures mean
Coconut (copra) oil (excl. crude) & its fractions, refined or not but not chem. modified is classified under HS code 15131900, 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 30%, 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 112.03%, 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 15131900 in 6 of 6 months, totalling 338,915 kg at an assessable value of BDT 81,002,686. That is an average of BDT 239 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,648th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 119,326 kg | BDT 27,523,760 | BDT 231 |
| January 2026 | 16,697 kg | BDT 3,550,667 | BDT 213 |
| February 2026 | 9,400 kg | BDT 3,119,346 | BDT 332 |
| March 2026 | 20,453 kg | BDT 5,486,528 | BDT 268 |
| April 2026 | 133,783 kg | BDT 32,633,728 | BDT 244 |
| May 2026 | 39,256 kg | BDT 8,688,657 | BDT 221 |
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 112.03%, 15131900 sits above that average by 64.71 percentage points. It is the 1st 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 50.95 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.
This line carries supplementary duty of 30%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.