HS Code 27101951
LIQUID PARAFFIN IN DRUM
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27101951 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
LIQUID PARAFFIN IN DRUM is classified under HS code 27101951, 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 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 27101951 in 6 of 6 months, totalling 3,788,390 kg at an assessable value of BDT 639,214,705. That is an average of BDT 169 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 358th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 347,120 kg | BDT 60,275,456 | BDT 174 |
| January 2026 | 1,171,880 kg | BDT 194,511,977 | BDT 166 |
| February 2026 | 158,880 kg | BDT 34,567,303 | BDT 218 |
| March 2026 | 854,865 kg | BDT 138,495,316 | BDT 162 |
| April 2026 | 528,595 kg | BDT 75,361,595 | BDT 143 |
| May 2026 | 727,050 kg | BDT 136,003,058 | BDT 187 |
Bonded imports. A further 179,080 kg worth BDT 26,130,140 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 3.9% 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 45.88%, 27101951 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 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.