HS Code 27132090
Other Petrolium bitumen
What these figures mean
Other Petrolium bitumen is classified under HS code 27132090, 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 3500%, 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 January 2026, NBR recorded commercial imports under 27132090 in 2 of 6 months, totalling 21,467,568 kg at an assessable value of BDT 1,326,718,885. That is an average of BDT 62 per kilogram — useful as a rough check on whether a declared value looks plausible. In January 2026 it was the 157th largest of 4,179 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,254,127 kg | BDT 753,983,308 | BDT 62 |
| January 2026 | 9,213,441 kg | BDT 572,735,577 | BDT 62 |
Bonded imports. A further 57,903,461 kg worth BDT 3,548,056,617 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 72.8% 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
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.