HS Code 06049000
Foliage, branches and other parts of plants, without flowers .or otherwise prepared, EX
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 06049000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Foliage, branches and other parts of plants, without flowers .or otherwise prepared, EX is classified under HS code 06049000, which sits in heading 0604 (Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens; suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated etc.) of chapter 06 (Live trees and other plants; bulbs, roots; cut flowers and ornamental foliage).
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 20% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 April 2026 and April 2026, NBR recorded commercial imports under 06049000 in 1 of 6 months, totalling 32 kg at an assessable value of BDT 7,815. That is an average of BDT 244 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,877th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| April 2026 | 32 kg | BDT 7,815 | BDT 244 |
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 06 contains 17 tariff lines, averaging 49.82%. At 64.25%, 06049000 sits above that average by 14.43 percentage points. It is the 8th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.