HS Heading 4803
Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded
1 tariff line in this heading, within chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 48030000 | Toilet,Facial Tissue,Towel,Napkin Stock & Similar Paper, In Rolls Or Sheet | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 43,851,431 (247,439 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 62,464 kg | BDT 11,551,089 |
| January 2026 | 1 | 40,963 kg | BDT 7,619,833 |
| February 2026 | 1 | 1,750 kg | BDT 545,316 |
| March 2026 | 1 | 21,465 kg | BDT 3,827,544 |
| April 2026 | 1 | 57,283 kg | BDT 9,608,316 |
| May 2026 | 1 | 63,514 kg | BDT 10,699,333 |
The largest lines by assessable value in May 2026:
- 48030000 — Toilet,Facial Tissue,Towel,Napkin Stock & Similar Paper, In Rolls Or Sheet — BDT 10,699,333
Bonded imports. A further BDT 49,657,154 (171,569 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 53.1% of everything imported under this heading: most of this trade never pays the duty rates shown above.
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.