HS Code 27101992
MINERAL OIL FOR THE MANUFACTURE OF INSECTICIDES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27101992 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
MINERAL OIL FOR THE MANUFACTURE OF INSECTICIDES is classified under HS code 27101992, 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 5%, 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 33.63%, 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 27101992 in 6 of 6 months, totalling 200,456 kg at an assessable value of BDT 60,322,987. That is an average of BDT 301 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,608th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 44,088 kg | BDT 13,792,211 | BDT 313 |
| January 2026 | 24,104 kg | BDT 8,369,743 | BDT 347 |
| February 2026 | 44,088 kg | BDT 13,797,665 | BDT 313 |
| March 2026 | 14,696 kg | BDT 4,598,943 | BDT 313 |
| April 2026 | 44,088 kg | BDT 10,484,826 | BDT 238 |
| May 2026 | 29,392 kg | BDT 9,279,599 | BDT 316 |
Bonded imports. A further 2,625 kg worth BDT 685,302 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 1.1% 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 33.63%, 27101992 sits below that average by 8.32 percentage points. It is the 53rd 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 27.45 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.