HS Code 38112100
Containing petroleum oils or oils obtained from bituminous minerals
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38112100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Containing petroleum oils or oils obtained from bituminous minerals is classified under HS code 38112100, which sits in heading 3811 (Anti-knock preparations, oxidation and gum inhibitors, viscosity improvers, anti-corrosive preparations and the like, for mineral oils (including gasoline) or other liquids used for the same purposes) of chapter 38 (Miscellaneous chemical products).
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 May 2026, NBR recorded commercial imports under 38112100 in 6 of 6 months, totalling 397,597 kg at an assessable value of BDT 242,401,388. That is an average of BDT 610 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 909th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 152,698 kg | BDT 88,563,790 | BDT 580 |
| January 2026 | 54,528 kg | BDT 41,780,551 | BDT 766 |
| February 2026 | 30,543 kg | BDT 21,321,705 | BDT 698 |
| March 2026 | 32,496 kg | BDT 21,752,548 | BDT 669 |
| April 2026 | 64,489 kg | BDT 37,899,043 | BDT 588 |
| May 2026 | 62,843 kg | BDT 31,083,751 | BDT 495 |
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 38 contains 139 tariff lines, averaging 43.88%. At 39.75%, 38112100 sits below that average by 4.13 percentage points. It is the 41st 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.
Within heading 3811 alone, rates run from 33.63% to 39.75% across 5 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.