HS Code 23050000
Oil-Cake And Other Solid Residues, Of Ground-Nut Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23050000 would be approximately BDT 14,880.00, because the Total Tax Incidence is 14.88% of the assessable value.
What these figures mean
Oil-Cake And Other Solid Residues, Of Ground-Nut Oil is classified under HS code 23050000, which sits in heading 2305 (Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil) of chapter 23 (Residues and waste from the food industries; prepared animal fodder).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 14.88%, 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 January 2026 and May 2026, NBR recorded commercial imports under 23050000 in 5 of 6 months, totalling 75 kg at an assessable value of BDT 172,154. That is an average of BDT 2,295 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,668th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 30 kg | BDT 126,173 | BDT 4,206 |
| February 2026 | 4 kg | BDT 8,997 | BDT 2,249 |
| March 2026 | 2 kg | BDT 5,600 | BDT 2,800 |
| April 2026 | 10 kg | BDT 12,643 | BDT 1,264 |
| May 2026 | 29 kg | BDT 18,741 | BDT 646 |
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 23 contains 36 tariff lines, averaging 19.96%. At 14.88%, 23050000 sits below that average by 5.08 percentage points. It is the 14th 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 46.2 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.