HS Heading 9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
2 tariff lines in this heading, within chapter 95 (Toys, games and sports requisites; parts and accessories thereof). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 95051000 | Articles For Christmas Festivities | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 95059000 | Festive, Carnival Or Other Entertainment Articles, Nes | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 151,332,493 (619,381 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 184,358 kg | BDT 47,754,828 |
| January 2026 | 2 | 92,998 kg | BDT 24,736,186 |
| February 2026 | 2 | 91,999 kg | BDT 24,355,162 |
| March 2026 | 2 | 91,003 kg | BDT 23,506,971 |
| April 2026 | 2 | 86,292 kg | BDT 15,842,957 |
| May 2026 | 2 | 72,731 kg | BDT 15,136,389 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 6,840,957 (9,913 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 4.3% of the total value imported under this heading.
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.