HS Code 95044000
Playing Cards
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 95044000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Playing Cards is classified under HS code 95044000, which sits in heading 9504 (Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment) 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 10%, 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 80.18%, 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 95044000 in 6 of 6 months, totalling 80,724 kg at an assessable value of BDT 36,604,877. That is an average of BDT 453 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,242nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 54,314 kg | BDT 24,167,528 | BDT 445 |
| January 2026 | 594 kg | BDT 176,155 | BDT 297 |
| February 2026 | 23,806 kg | BDT 12,015,043 | BDT 505 |
| March 2026 | 103 kg | BDT 55,998 | BDT 544 |
| April 2026 | 538 kg | BDT 55,184 | BDT 103 |
| May 2026 | 1,369 kg | BDT 134,969 | BDT 99 |
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 95 contains 40 tariff lines, averaging 56.62%. At 80.18%, 95044000 sits above that average by 23.56 percentage points. It is the 4th 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 19.1 points.
Within heading 9504 alone, rates run from 64.25% to 80.18% across 5 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.
This line carries supplementary duty of 10%. 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.