HS Code 27101262
High speed diesel oils, TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27101262 would be approximately BDT 31,850.00, because the Total Tax Incidence is 31.85% of the assessable value.
What these figures mean
High speed diesel oils, TV is classified under HS code 27101262, which sits in heading 2710 (Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils) 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 6%, 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 31.85%, 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 27101262 in 6 of 6 months, totalling 548,432,265 kg at an assessable value of BDT 51,288,465,131. That is an average of BDT 94 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 84th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 199,474,746 kg | BDT 16,730,691,329 | BDT 84 |
| January 2026 | 291,653,796 kg | BDT 25,360,350,228 | BDT 87 |
| February 2026 | 5,028,255 kg | BDT 406,418,502 | BDT 81 |
| March 2026 | 5,011,937 kg | BDT 432,286,510 | BDT 86 |
| April 2026 | 42,130,022 kg | BDT 7,564,900,262 | BDT 180 |
| May 2026 | 5,133,509 kg | BDT 793,818,300 | BDT 155 |
Bonded imports. A further 2,065,339,093 kg worth BDT 240,404,194,595 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 82.4% 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 31.85%, 27101262 sits below that average by 10.1 percentage points. It is the 64th 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 29.23 points.
Within heading 2710 alone, rates run from 28.18% to 64.25% across 39 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.