HS Code 27102000
Petroleum oils and oils obtained from bituminous minerals , containing biodiesel, othe
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27102000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Petroleum oils and oils obtained from bituminous minerals , containing biodiesel, othe is classified under HS code 27102000, 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 10%, 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 39.75%, 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 April 2026, NBR recorded commercial imports under 27102000 in 4 of 6 months, totalling 19,593 kg at an assessable value of BDT 5,266,022. That is an average of BDT 269 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,835th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 17,000 kg | BDT 3,826,389 | BDT 225 |
| January 2026 | 747 kg | BDT 467,455 | BDT 626 |
| March 2026 | 0 kg | BDT 1,253 | — |
| April 2026 | 1,846 kg | BDT 970,925 | BDT 526 |
Import figures: NBR Import Statements (IM-4 commercial), 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 39.75%, 27102000 sits below that average by 2.2 percentage points. It is the 30th 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 21.33 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.