HS Code 27090000
Petroleum Oils And Oils Obtained From Bituminous Minerals, Crude TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27090000 would be approximately BDT 28,180.00, because the Total Tax Incidence is 28.18% of the assessable value.
What these figures mean
Petroleum Oils And Oils Obtained From Bituminous Minerals, Crude TV is classified under HS code 27090000, which sits in heading 2709 (Petroleum oils and oils obtained from bituminous minerals; crude) 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 3%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 28.18%, 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 27090000 in 6 of 6 months, totalling 494,425,214 kg at an assessable value of BDT 38,235,611,667. That is an average of BDT 77 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 25th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 109,380,214 kg | BDT 8,339,158,234 | BDT 76 |
| January 2026 | 238,378,702 kg | BDT 15,914,680,235 | BDT 67 |
| February 2026 | 35,983,970 kg | BDT 2,350,239,906 | BDT 65 |
| March 2026 | 65,534,483 kg | BDT 5,982,352,808 | BDT 91 |
| April 2026 | 27,951,970 kg | BDT 3,503,570,135 | BDT 125 |
| May 2026 | 17,195,875 kg | BDT 2,145,610,349 | BDT 125 |
Bonded imports. A further 945,708,583 kg worth BDT 60,420,428,288 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 61.2% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), 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 28.18%, 27090000 sits below that average by 13.77 percentage points. It is the 74th 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 32.9 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.