HS Code 47050000
Semi-Chemical Wood Pulp
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 47050000 would be approximately BDT 24,500.00, because the Total Tax Incidence is 24.5% of the assessable value.
What these figures mean
Semi-Chemical Wood Pulp is classified under HS code 47050000, which sits in heading 4705 (Wood pulp obtained by a combination of mechanical and chemical pulping processes) of chapter 47 (Pulp of wood or other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 24.5%, 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 May 2026 and May 2026, NBR recorded commercial imports under 47050000 in 1 of 6 months, totalling 93 kg at an assessable value of BDT 14,777. That is an average of BDT 159 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,696th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| May 2026 | 93 kg | BDT 14,777 | BDT 159 |
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 47 contains 21 tariff lines, averaging 24.5%. At 24.5%, 47050000 sits almost exactly at that average. 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 cheaper than the typical import by 36.58 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.