HS Code 27060010
Crude, Tar
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27060010 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Crude, Tar is classified under HS code 27060010, which sits in heading 2706 (Tar distilled from coal, from lignite, peat and other mineral tars, whether or not dehydrated or partially distilled; including reconstituted tars) 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 15%, 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 45.88%, 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 December 2025 and May 2026, NBR recorded commercial imports under 27060010 in 6 of 6 months, totalling 1,331,774 kg at an assessable value of BDT 84,397,150. That is an average of BDT 63 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,217th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 342,374 kg | BDT 23,130,223 | BDT 68 |
| January 2026 | 216,316 kg | BDT 13,520,376 | BDT 63 |
| February 2026 | 126,000 kg | BDT 7,885,475 | BDT 63 |
| March 2026 | 126,340 kg | BDT 7,906,653 | BDT 63 |
| April 2026 | 221,194 kg | BDT 13,464,940 | BDT 61 |
| May 2026 | 299,550 kg | BDT 18,489,483 | BDT 62 |
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 45.88%, 27060010 sits above that average by 3.93 percentage points. It is the 21st 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 15.2 points.
Within heading 2706 alone, rates run from 45.88% to 58.13% across 2 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.