HS Code 15180000
Animal Or Vegetable Fats And Oils... Chemically Modified, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 15180000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Animal Or Vegetable Fats And Oils... Chemically Modified, Nes is classified under HS code 15180000, which sits in heading 1518 (Animal, vegetable or microbial fats, oils and their fractions; boiled, oxidised, dehydrated or otherwise chemically modified, excluding those of heading no. 1516, inedible mixtures or preparations of fats, oils or their fractions, n.e.c. in chapter 15) 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 15180000 in 6 of 6 months, totalling 10,044,341 kg at an assessable value of BDT 1,494,281,592. That is an average of BDT 149 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 139th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 555,525 kg | BDT 83,841,537 | BDT 151 |
| January 2026 | 98,400 kg | BDT 39,051,634 | BDT 397 |
| February 2026 | 3,055,974 kg | BDT 421,487,080 | BDT 138 |
| March 2026 | 69,620 kg | BDT 14,513,298 | BDT 208 |
| April 2026 | 3,235,818 kg | BDT 467,522,955 | BDT 144 |
| May 2026 | 3,029,004 kg | BDT 467,865,088 | BDT 154 |
Bonded imports. A further 14,370 kg worth BDT 5,343,087 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.4% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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%, 15180000 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.