HS Code 33011900
Essential Oils Of Citrus Fruit (Incl. Concretes And Absolutes), Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33011900 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Essential Oils Of Citrus Fruit (Incl. Concretes And Absolutes), Nes is classified under HS code 33011900, which sits in heading 3301 (Oils; essential (concretes, absolutes); concentrates thereof in fats, fixed oils, waxes or the like (obtained by enfleurage or maceration); aqueous distillates, solutions and terpenic by-products thereof; resinoids; extracted oleoresins) of chapter 33 (Essential oils and resinoids; perfumery, cosmetic or toilet preparations).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 33011900 in 6 of 6 months, totalling 9,690 kg at an assessable value of BDT 6,506,061. That is an average of BDT 671 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,750th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 997 kg | BDT 1,117,280 | BDT 1,121 |
| January 2026 | 1,627 kg | BDT 1,472,995 | BDT 905 |
| February 2026 | 1,306 kg | BDT 1,226,604 | BDT 939 |
| March 2026 | 1,486 kg | BDT 1,391,408 | BDT 936 |
| April 2026 | 1,748 kg | BDT 528,460 | BDT 302 |
| May 2026 | 2,526 kg | BDT 769,314 | BDT 305 |
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 33 contains 33 tariff lines, averaging 122.71%. At 64.25%, 33011900 sits below that average by 58.46 percentage points. It is the 23rd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.