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Description: Base oil
Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 2710.19.21 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 25% | 25,250.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 19,695.00 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 3% | 3,939.00 |
| Total duty & taxes | 58,984.00 | ||
| Landed cost (AV + taxes) | 159,984.00 | ||
So every Tk 100 of assessable value under this code carries about Tk 58.40 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 2710.19.21 sits in heading 27.10 of chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). The first six digits (2710.19) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 2710.12.11 | Motor spirit of HBOC Type, TV |
| 2710.12.19 | Other motor spirits, including aviation spirit, TV |
| 2710.12.20 | Spirit type jet fuel, TV |
| 2710.12.31 | White spirit, TV |
| 2710.12.32 | Naphtha, TV |
| 2710.12.39 | Other light oils and preparation, (EXLC. White spirit & naph... |
| 2710.12.41 | JP1 kerosene type jet fuels, TV |
| 2710.12.42 | JP4 kerosene type jet fuels, TV |
| 2710.12.43 | Other kerosene type jet fuels, TV |
| 2710.12.49 | Other kerosene, TV |
| 2710.12.50 | Other medium oils and preparations |
| 2710.12.61 | Light diesel oils, TV |
| 2710.12.62 | High speed diesel oils, TV |
| 2710.12.69 | Other gas oils (EXCL. Lithg diesel oil &high speed disel oil... |
| 2710.19.11 | OTHER FUEL OILS FURNACE OILS, TV |
| 2710.19.19 | Fuel oil, NES |
| 2710.19.22 | RECYCLED LUBE BASE OIL, TV |
| 2710.19.29 | LUBRICATING OILS, NES |
| 2710.19.31 | LUBRICATING OIL WHICH HAS ITS FLASHING POINT .. below 220 F... |
| 2710.19.32 | RECYCLED LUBRICATING OIL |
| 2710.19.39 | OTHER HEAVY OILS AND PREPARATIONS, NES |
| 2710.19.41 | HEAVEY NORMAL PARAFFIN IN DRUM |
| 2710.19.49 | HEAVY NORMAL PARAFFIN OTHER THAN DRUM |
| 2710.19.51 | LIQUID PARAFFIN IN DRUM |
| 2710.19.59 | LIQUID PARAFIN OTHER THAN DRUM |
| 2710.19.61 | LIQUID PARAFFIN IN DRUM |
| 2710.19.69 | LIQUID PARAFFIN OTHER THAN DRUM |
| 2710.19.71 | Transforme Oil in Drum |
| 2710.19.79 | Transformer Oil Other than in drum |
| 2710.19.81 | Greases (mineral) wrapped/canned up to 2.5kg |
Our licensed C&F team handles customs clearance at Dhaka airport and Chattogram port, including HS classification, assessment and duty payment.
Contact us Port values141, DIT Ext road, Fokirapool, Dhaka-1000
+8801531173930
info@cnfagentbd.com