HS Code 34039910
Compressor oil
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 34039910 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Compressor oil is classified under HS code 34039910, 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 34039910 in 6 of 6 months, totalling 96,544 kg at an assessable value of BDT 69,355,020. That is an average of BDT 718 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,471st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 8,935 kg | BDT 16,065,300 | BDT 1,798 |
| January 2026 | 32,608 kg | BDT 20,674,719 | BDT 634 |
| February 2026 | 7,857 kg | BDT 4,763,145 | BDT 606 |
| March 2026 | 12,608 kg | BDT 5,535,113 | BDT 439 |
| April 2026 | 12,467 kg | BDT 10,935,954 | BDT 877 |
| May 2026 | 22,069 kg | BDT 11,380,789 | BDT 516 |
Bonded imports. A further 5,221 kg worth BDT 4,231,090 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 5.7% 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%, 34039910 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.