HS Code 49090000
Printed Or Illustrated Postcards; Printed Cards Bearing Greetings, Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 49090000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Printed Or Illustrated Postcards; Printed Cards Bearing Greetings, Etc is classified under HS code 49090000, which sits in heading 4909 (Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings) 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 20%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 96.1%, 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 49090000 in 6 of 6 months, totalling 345 kg at an assessable value of BDT 244,743. That is an average of BDT 709 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,338th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 42 kg | BDT 34,989 | BDT 833 |
| January 2026 | 37 kg | BDT 16,826 | BDT 455 |
| February 2026 | 18 kg | BDT 8,060 | BDT 448 |
| March 2026 | 116 kg | BDT 38,418 | BDT 331 |
| April 2026 | 47 kg | BDT 47,188 | BDT 1,004 |
| May 2026 | 85 kg | BDT 99,262 | BDT 1,168 |
Bonded imports. A further 405 kg worth BDT 3,997,578 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. That is 94.2% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 96.1%, 49090000 sits above that average by 46.41 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 35.02 points.
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.