HS Code 49019920
Text books for primary and secondary education.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 49019920 would be approximately BDT 44,750.00, because the Total Tax Incidence is 44.75% of the assessable value.
What these figures mean
Text books for primary and secondary education. is classified under HS code 49019920, 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 25%, Supplementary Duty of 0%, VAT of 0%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 44.75%, 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 April 2026, NBR recorded commercial imports under 49019920 in 4 of 6 months, totalling 489 kg at an assessable value of BDT 176,445. That is an average of BDT 361 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 3,853rd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 71 kg | BDT 44,485 | BDT 627 |
| February 2026 | 0 kg | BDT 627 | — |
| March 2026 | 358 kg | BDT 120,900 | BDT 338 |
| April 2026 | 60 kg | BDT 10,433 | BDT 174 |
Bonded imports. A further 1 kg worth BDT 123 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 0.1% 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 44.75%, 49019920 sits below that average by 4.94 percentage points. It is the 9th 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 16.33 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.