HS Code 27132010
Petroleum bitumen in Drum
What these figures mean
Petroleum bitumen in Drum is classified under HS code 27132010, which sits in heading 2713 (Petroleum coke, petroleum bitumen; other residues of petroleum oils or oils obtained from bituminous minerals) 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 4500%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%.
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 27132010 in 6 of 6 months, totalling 41,878,826 kg at an assessable value of BDT 2,631,077,748. That is an average of BDT 63 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 694th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,706,235 kg | BDT 448,153,156 | BDT 67 |
| January 2026 | 9,732,347 kg | BDT 629,580,165 | BDT 65 |
| February 2026 | 3,533,735 kg | BDT 220,174,958 | BDT 62 |
| March 2026 | 13,434,537 kg | BDT 852,750,322 | BDT 63 |
| April 2026 | 7,957,873 kg | BDT 429,670,515 | BDT 54 |
| May 2026 | 514,099 kg | BDT 50,748,632 | BDT 99 |
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
This is one of 58 specific-duty lines in the 7,469-line tariff. They are concentrated in a few chapters — passenger baggage, steel, fertiliser and sugar — and are the only lines for which no Total Tax Incidence percentage can be published.
The ad-valorem lines in chapter 27 average 41.95%, but that figure cannot be compared with the amounts above, which are sums of money per unit rather than rates.