HS Code 27040000
Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat; Retort Carbon
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27040000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat; Retort Carbon is classified under HS code 27040000, which sits in heading 2704 (Coke and semi-coke; of coal, lignite or peat, whether or not agglomerated; retort carbon) 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 5%, 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 33.63%, 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 27040000 in 5 of 6 months, totalling 11,218,106 kg at an assessable value of BDT 436,350,116. That is an average of BDT 39 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 563rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,575,680 kg | BDT 119,585,000 | BDT 46 |
| January 2026 | 1,100,000 kg | BDT 37,197,084 | BDT 34 |
| February 2026 | 2,755,935 kg | BDT 106,280,969 | BDT 39 |
| March 2026 | 3,034,100 kg | BDT 102,540,738 | BDT 34 |
| May 2026 | 1,752,391 kg | BDT 70,746,325 | BDT 40 |
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 33.63%, 27040000 sits below that average by 8.32 percentage points. It is the 53rd 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 27.45 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.