HS Code 27101939
OTHER HEAVY OILS AND PREPARATIONS, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27101939 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
OTHER HEAVY OILS AND PREPARATIONS, NES is classified under HS code 27101939, 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 27101939 in 6 of 6 months, totalling 71,337 kg at an assessable value of BDT 24,061,798. That is an average of BDT 337 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,895th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 13,968 kg | BDT 4,560,152 | BDT 326 |
| January 2026 | 13,554 kg | BDT 4,573,738 | BDT 337 |
| February 2026 | 1,406 kg | BDT 779,903 | BDT 555 |
| March 2026 | 4,330 kg | BDT 2,520,695 | BDT 582 |
| April 2026 | 22,193 kg | BDT 6,204,796 | BDT 280 |
| May 2026 | 15,886 kg | BDT 5,422,514 | BDT 341 |
Bonded imports. A further 13,562 kg worth BDT 3,155,751 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 11.6% 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 64.25%, 27101939 sits above that average by 22.3 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.