HS Code 27149000
BITUMEN AND ASPHALT, NATURAL; BITUMINOUS.., EXCL.BITUMINOUS OR OIL SHALE AND TAR SANDS
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27149000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
BITUMEN AND ASPHALT, NATURAL; BITUMINOUS.., EXCL.BITUMINOUS OR OIL SHALE AND TAR SANDS is classified under HS code 27149000, which sits in heading 2714 (Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks) 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 February 2026, NBR recorded commercial imports under 27149000 in 3 of 6 months, totalling 31,815 kg at an assessable value of BDT 28,891,240. That is an average of BDT 908 per kilogram — useful as a rough check on whether a declared value looks plausible. In February 2026 it was the 1,106th largest of 4,051 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 800 kg | BDT 378,769 | BDT 473 |
| January 2026 | 6 kg | BDT 1,713 | BDT 286 |
| February 2026 | 31,009 kg | BDT 28,510,758 | BDT 919 |
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%, 27149000 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.
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.