HS Code 15163000
Microbial fats and oils and their fractions
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15163000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Microbial fats and oils and their fractions is classified under HS code 15163000, which sits in heading 1516 (Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared) 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 15163000 in 6 of 6 months, totalling 4,352 kg at an assessable value of BDT 9,646,297. That is an average of BDT 2,217 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,982nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 751 kg | BDT 3,018,527 | BDT 4,019 |
| January 2026 | 1,004 kg | BDT 743,755 | BDT 741 |
| February 2026 | 916 kg | BDT 3,647,516 | BDT 3,982 |
| March 2026 | 1,191 kg | BDT 1,040,029 | BDT 873 |
| April 2026 | 380 kg | BDT 825,988 | BDT 2,174 |
| May 2026 | 110 kg | BDT 370,482 | BDT 3,368 |
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%, 15163000 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.
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.