HS Code 27011200
Bituminous Coal, Not Agglomerated
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27011200 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Bituminous Coal, Not Agglomerated is classified under HS code 27011200, which sits in heading 2701 (Coal; briquettes, ovoids and similar solid fuels manufactured from coal) of chapter 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, 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 27.5%, 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 27011200 in 4 of 6 months, totalling 1,455,660 kg at an assessable value of BDT 21,791,576. That is an average of BDT 15 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,981st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 532,070 kg | BDT 7,997,088 | BDT 15 |
| January 2026 | 548,830 kg | BDT 8,245,864 | BDT 15 |
| February 2026 | 64,500 kg | BDT 963,788 | BDT 15 |
| May 2026 | 310,260 kg | BDT 4,584,836 | BDT 15 |
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 27 contains 83 tariff lines, averaging 41.95%. At 27.5%, 27011200 sits below that average by 14.45 percentage points. It is the 76th 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 33.58 points.
Within heading 2701 alone, rates run from 27.5% to 33.63% 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.