HS Code 23064100
OILCAKE&OTHER SOLID RESIDUES OF RAPE OR COLZA SEEDS OF LOW ERUCIC ACID R/C
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 23064100 would be approximately BDT 20,250.00, because the Total Tax Incidence is 20.25% of the assessable value.
What these figures mean
OILCAKE&OTHER SOLID RESIDUES OF RAPE OR COLZA SEEDS OF LOW ERUCIC ACID R/C is classified under HS code 23064100, which sits in heading 2306 (Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading no. 2304 or 2305) 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 10%, 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 20.25%, 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
NBR recorded no commercial imports under 23064100 between December 2025 and May 2026. That is not unusual — roughly a third of the 7,469 lines in the schedule saw no commercial import in that window. Goods may still have entered under a bonded-warehouse regime, or been declared under a neighbouring code.
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 20.25%, 23064100 sits above that average by 0.29 percentage points. It is the 11th 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 40.83 points.
Within heading 2306 alone, rates run from 14.88% to 30.63% across 8 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.