HS Code 95030010
Puzzles
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95030010 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Puzzles is classified under HS code 95030010, which sits in heading 9503 (Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds) of chapter 95 (Toys, games and sports requisites; parts and accessories thereof).
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 95030010 in 6 of 6 months, totalling 16,686 kg at an assessable value of BDT 7,573,006. That is an average of BDT 454 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,566th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 6,414 kg | BDT 3,316,785 | BDT 517 |
| January 2026 | 1,671 kg | BDT 938,136 | BDT 561 |
| February 2026 | 779 kg | BDT 489,726 | BDT 629 |
| March 2026 | 1,917 kg | BDT 931,869 | BDT 486 |
| April 2026 | 1,582 kg | BDT 564,173 | BDT 357 |
| May 2026 | 4,323 kg | BDT 1,332,317 | BDT 308 |
Bonded imports. A further 190 kg worth BDT 1,051,296 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 12.2% 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 95 contains 40 tariff lines, averaging 56.62%. At 96.1%, 95030010 sits above that average by 39.48 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.