Bangladesh HS Code Detail

27074000 — Naphthalene

Review customs tariff rates for this HS code, calculate landed cost from CIF value, and open related tariff codes for nearby classifications.

27074000 Heading 2707 Chapter 27 Freely Importable
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CD10.00% RD0.00% SD0.00% VAT15.00% AIT5.00% AT7.50% TTI 39.75%

HS code 27074000 covers Naphthalene. Under the Bangladesh customs tariff for FY 2026-2027, importers pay Customs Duty (CD) of 10.00%, Regulatory Duty (RD) of 0.00%, Supplementary Duty (SD) of 0.00%, Value Added Tax (VAT) at 15.00%, Advance Income Tax (AIT) of 5.00% and Advance Tax (AT) of 7.50%, giving a total tax incidence of approximately 39.75% on the assessable value.

Product Scope & Commercial Context

Practical description and commercial identification for customs clearance in Bangladesh.

Official Tariff Description: Naphthalene

Commercial Explanation: This classification covers commercial shipments belonging to Heading 2707 under Chapter 27. Products classified under 8-digit code 27074000 are assessed based on custom valuation rules at Bangladesh sea, land, and air ports.

Import Compliance & Regulatory Requirements

Mandatory agency clearances and regulatory conditions for releasing cargo at Chittagong Port and other entry ports.

Import Policy Status
Freely Importable — Subject to standard customs assessment and documentation.
Standard Required Clearances
  • Commercial Invoice & Packing List
  • Bill of Lading (B/L) / Airway Bill
  • Letter of Credit (L/C) / Import Permit
  • Country of Origin (COO) Certificate

Tariff Rate Summary

These statutory rate fields drive the sequential import duty and tax calculation for this HS code.

CD
10.00%
Customs Duty
RD
0.00%
Regulatory Duty
SD
0.00%
Supplementary Duty
VAT
15.00%
Value Added Tax
AIT
5.00%
Advance Income Tax
AT
7.50%
Advance Tax

Sample Duty Calculation ($1,000.00 USD Invoice)

Indexable reference calculation based on a $1,000.00 USD CIF invoice converted at BDT 123.33.

Tax Layer Statutory Rate Applied Base Tax Amount
CD () 10.0% ৳ 124559.36 ৳ 12455.94
RD () 0.0% ৳ 124559.36 ৳ 0.00
SD () 0.0% ৳ 137015.30 ৳ 0.00
VAT () 15.0% ৳ 137015.30 ৳ 20552.29
AIT () 5.0% ৳ 124559.36 ৳ 6227.97
AT () 7.5% ৳ 137015.30 ৳ 10276.15
Total Estimated Landed Cost ৳ 174071.71

How Duty Is Applied

Bangladesh import duty is calculated step by step on an increasing base, not as one flat percentage.

1
Start with Assessable Value Enter CIF invoice value in BDT and derive assessable value based on the applicable customs base.
2
Apply CD, RD and SD sequentially Primary customs duties are added first, based on the statutory rates mapped to this HS code.
3
Apply VAT, AIT and AT on cumulative base Tax layers are applied after prior duties are included in the running amount where required.
4
Get total duty and landed cost The calculator returns total duty, total tax incidence and final landed cost for import estimation.

Classification Boundary Comparison (Heading 2707)

Compare duty rates across nearby classifications under the same heading to verify accurate coding.

HS Code Description CD SD VAT TTI Action
27074000 (Current) Naphthalene 10.00% 0.00% 15.00% 39.75% Active
27071000 Benzole 10.00% 0.00% 15.00% 39.75% View
27072000 Toluole 10.00% 0.00% 15.00% 39.75% View
27073000 Xylole 10.00% 0.00% 15.00% 39.75% View
27075010 Rubber process oil 10.00% 0.00% 15.00% 39.75% View
27075090 Other Aromatic Hydrocarbon Mixtures Of Which… 10.00% 0.00% 15.00% 39.75% View

Classification Notes

Use these fields for quick reference before customs costing or tariff review.

HS Code

27074000

Description

Naphthalene

Heading

2707 — Benzole

Chapter

Chapter 27 — Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

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