HS Code 27074000
Naphthalene
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27074000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Naphthalene is classified under HS code 27074000, which sits in heading 2707 (Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents) 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 10%, 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 39.75%, 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 27074000 in 6 of 6 months, totalling 13,379 kg at an assessable value of BDT 1,872,750. That is an average of BDT 140 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,078th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,235 kg | BDT 185,631 | BDT 150 |
| January 2026 | 5,298 kg | BDT 921,183 | BDT 174 |
| February 2026 | 2,014 kg | BDT 252,085 | BDT 125 |
| March 2026 | 109 kg | BDT 13,698 | BDT 126 |
| April 2026 | 3,336 kg | BDT 226,830 | BDT 68 |
| May 2026 | 1,387 kg | BDT 273,323 | BDT 197 |
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 39.75%, 27074000 sits below that average by 2.2 percentage points. It is the 30th 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 21.33 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.