HS Heading 4818
Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres
5 tariff lines 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 |
|---|---|---|---|---|---|---|---|---|
| 48181000 | Toilet Paper | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 48182000 | Handkerchiefs And Cleansing Or Facial Tissues & Towels | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 48183000 | Tablecloths And Serviettes Of Paper | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 48185000 | Articles Of Apparel And Clothing Accssories Of Paper | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 48189000 | Household, Sanitary Or Hospital Articles Of Paper..., Etc, Nes | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 40,638,890 (126,339 kg) under this heading, across 5 of its 5 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 5 | 27,120 kg | BDT 8,293,029 |
| January 2026 | 4 | 20,234 kg | BDT 6,301,562 |
| February 2026 | 3 | 17,823 kg | BDT 6,407,546 |
| March 2026 | 3 | 16,334 kg | BDT 7,360,814 |
| April 2026 | 5 | 21,335 kg | BDT 7,586,830 |
| May 2026 | 4 | 23,493 kg | BDT 4,689,109 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 185,496,774 (1,221,055 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 82.0% 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.