HS Code 07099390
Pumpkins, squash and gourds (Cucurbita spp), EXCL. Wrapped/canned upto 2.5 Kg
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 07099390 would be approximately BDT 55,000.00, because the Total Tax Incidence is 55% of the assessable value.
What these figures mean
Pumpkins, squash and gourds (Cucurbita spp), EXCL. Wrapped/canned upto 2.5 Kg is classified under HS code 07099390, which sits in heading 0709 (Vegetables; n.e.c. in chapter 07, fresh or chilled) of chapter 07 (Edible vegetables and certain roots and tubers).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 20%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 0%. Combined, these produce a Total Tax Incidence of 55%, 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 07099390 in 6 of 6 months, totalling 2,672 kg at an assessable value of BDT 726,928. That is an average of BDT 272 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,099th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 180 kg | BDT 55,775 | BDT 310 |
| January 2026 | 161 kg | BDT 51,143 | BDT 318 |
| February 2026 | 113 kg | BDT 35,996 | BDT 319 |
| March 2026 | 157 kg | BDT 49,762 | BDT 317 |
| April 2026 | 1,087 kg | BDT 280,673 | BDT 258 |
| May 2026 | 974 kg | BDT 253,579 | BDT 260 |
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 07 contains 153 tariff lines, averaging 52.55%. At 55%, 07099390 sits above that average by 2.45 percentage points. It is the 79th 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 6.08 points.
Within heading 0709 alone, rates run from 55% to 96.1% across 34 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.
This line carries supplementary duty of 20%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.