HS Code 34031100
Lub.Preparations For Treatement Of Tex.Leather Etc With=<70% Petroleum Oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34031100 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Lub.Preparations For Treatement Of Tex.Leather Etc With=<70% Petroleum Oil is classified under HS code 34031100, which sits in heading 3403 (Lubricating preparations and those used in oil or grease treatment of textile and similar materials; excluding preparations containing 70% or more (by weight) of petroleum or bituminous mineral oils) of chapter 34 (Soap, organic surface-active agents, washing and lubricating preparations, waxes, candles, modelling pastes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, 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 52%, 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 34031100 in 6 of 6 months, totalling 937,915 kg at an assessable value of BDT 172,300,780. That is an average of BDT 184 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,392nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 213,752 kg | BDT 35,041,476 | BDT 164 |
| January 2026 | 75,050 kg | BDT 20,690,517 | BDT 276 |
| February 2026 | 50,840 kg | BDT 8,178,022 | BDT 161 |
| March 2026 | 300,568 kg | BDT 48,310,590 | BDT 161 |
| April 2026 | 209,165 kg | BDT 46,843,529 | BDT 224 |
| May 2026 | 88,540 kg | BDT 13,236,646 | BDT 149 |
Bonded imports. A further 711,255 kg worth BDT 220,770,594 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 56.2% 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
Chapter 34 contains 34 tariff lines, averaging 72.25%. At 52%, 34031100 sits below that average by 20.25 percentage points. It is the 17th 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 9.08 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.