HS Code 27122000
Paraffin wax containing by weight less than 0.75% of oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27122000 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Paraffin wax containing by weight less than 0.75% of oil is classified under HS code 27122000, which sits in heading 2712 (Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, similar products obtained by synthesis, other processes; coloured or not) 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 27122000 in 6 of 6 months, totalling 1,949,508 kg at an assessable value of BDT 241,697,866. That is an average of BDT 124 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,034th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 650,351 kg | BDT 79,826,237 | BDT 123 |
| January 2026 | 566,508 kg | BDT 68,714,011 | BDT 121 |
| February 2026 | 7,000 kg | BDT 1,476,778 | BDT 211 |
| March 2026 | 144,092 kg | BDT 19,476,128 | BDT 135 |
| April 2026 | 554,063 kg | BDT 68,166,278 | BDT 123 |
| May 2026 | 27,494 kg | BDT 4,038,434 | BDT 147 |
Bonded imports. A further 754,937 kg worth BDT 118,302,279 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 32.9% 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%, 27122000 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.
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.