HS Code 33019000
Concentrates of essential oils in fats... aqueous distillates, extracted oleoresins etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 33019000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Concentrates of essential oils in fats... aqueous distillates, extracted oleoresins etc is classified under HS code 33019000, 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 33019000 in 6 of 6 months, totalling 36,078 kg at an assessable value of BDT 53,725,804. That is an average of BDT 1,489 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,881st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 7,400 kg | BDT 6,984,049 | BDT 944 |
| January 2026 | 7,927 kg | BDT 26,493,903 | BDT 3,342 |
| February 2026 | 2,756 kg | BDT 2,508,099 | BDT 910 |
| March 2026 | 5,107 kg | BDT 6,244,142 | BDT 1,223 |
| April 2026 | 8,634 kg | BDT 5,907,065 | BDT 684 |
| May 2026 | 4,254 kg | BDT 5,588,546 | BDT 1,314 |
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%, 33019000 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.