HS Code 15132100
Crude Palm Kernel Or Babassu Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15132100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Crude Palm Kernel Or Babassu Oil is classified under HS code 15132100, 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 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 15132100 in 6 of 6 months, totalling 3,015,775 kg at an assessable value of BDT 740,239,176. That is an average of BDT 245 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 458th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 344,000 kg | BDT 90,459,955 | BDT 263 |
| January 2026 | 344,020 kg | BDT 80,200,943 | BDT 233 |
| February 2026 | 408,530 kg | BDT 92,894,219 | BDT 227 |
| March 2026 | 1,209,535 kg | BDT 302,875,404 | BDT 250 |
| April 2026 | 408,680 kg | BDT 75,597,500 | BDT 185 |
| May 2026 | 301,010 kg | BDT 98,211,155 | BDT 326 |
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 39.75%, 15132100 sits below that average by 7.57 percentage points. It is the 23rd 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 21.33 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.