HS Code 49019910
Religious,Reference,Scientific,Medical,Engg,Agril. & Oth.Books for higher education
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 49019910 would be approximately BDT 12,500.00, because the Total Tax Incidence is 12.5% of the assessable value.
What these figures mean
Religious,Reference,Scientific,Medical,Engg,Agril. & Oth.Books for higher education is classified under HS code 49019910, which sits in heading 4901 (Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets) of chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts and plans).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 12.5%, 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 49019910 in 6 of 6 months, totalling 400,862 kg at an assessable value of BDT 115,350,567. That is an average of BDT 288 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,110th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 54,523 kg | BDT 21,310,019 | BDT 391 |
| January 2026 | 62,028 kg | BDT 22,615,925 | BDT 365 |
| February 2026 | 81,121 kg | BDT 16,403,122 | BDT 202 |
| March 2026 | 85,337 kg | BDT 26,916,858 | BDT 315 |
| April 2026 | 27,429 kg | BDT 6,229,347 | BDT 227 |
| May 2026 | 90,424 kg | BDT 21,875,296 | BDT 242 |
Bonded imports. A further 4 kg worth BDT 2,505 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.0% of the total value imported under this code, the rest entering commercially.
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.
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 49 contains 24 tariff lines, averaging 49.69%. At 12.5%, 49019910 sits below that average by 37.19 percentage points. It is the 23rd 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 48.58 points.
Within heading 4901 alone, rates run from 12.5% to 80.18% across 6 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.
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.