HS Code 44141000
Wooden frames for paintings, photographs, mirrors or similar .... Of tropical wood
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 44141000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Wooden frames for paintings, photographs, mirrors or similar .... Of tropical wood is classified under HS code 44141000, which sits in heading 4414 (Wooden frames; for paintings, photographs, mirrors or similar objects) of chapter 44 (Wood and articles of wood; wood charcoal).
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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 44141000 in 6 of 6 months, totalling 573 kg at an assessable value of BDT 191,691. That is an average of BDT 335 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,832nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 10 kg | BDT 10,019 | BDT 1,002 |
| January 2026 | 57 kg | BDT 26,166 | BDT 459 |
| February 2026 | 22 kg | BDT 11,014 | BDT 501 |
| March 2026 | 424 kg | BDT 132,675 | BDT 313 |
| April 2026 | 44 kg | BDT 7,365 | BDT 167 |
| May 2026 | 16 kg | BDT 4,452 | BDT 278 |
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 44 contains 135 tariff lines, averaging 47.77%. At 39.75%, 44141000 sits below that average by 8.02 percentage points. It is the 57th 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 21.33 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.