HS Code 49030000
Children'S Picture, Drawing Or Colouring Books
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 49030000 would be approximately BDT 23,250.00, because the Total Tax Incidence is 23.25% of the assessable value.
What these figures mean
Children'S Picture, Drawing Or Colouring Books is classified under HS code 49030000, which sits in heading 4903 (Children's picture, drawing or colouring books) 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 10%, 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 23.25%, 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 December 2025 and May 2026, NBR recorded commercial imports under 49030000 in 6 of 6 months, totalling 25,252 kg at an assessable value of BDT 6,819,894. That is an average of BDT 270 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,881st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,146 kg | BDT 747,209 | BDT 348 |
| January 2026 | 3,495 kg | BDT 1,169,809 | BDT 335 |
| February 2026 | 4,746 kg | BDT 1,487,333 | BDT 313 |
| March 2026 | 9,124 kg | BDT 2,438,790 | BDT 267 |
| April 2026 | 2,804 kg | BDT 434,220 | BDT 155 |
| May 2026 | 2,937 kg | BDT 542,533 | BDT 185 |
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 49 contains 24 tariff lines, averaging 49.69%. At 23.25%, 49030000 sits below that average by 26.44 percentage points. It is the 19th 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 37.83 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.