HS Code 48025400
Weighing less than 40 g/m²
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48025400 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Weighing less than 40 g/m² is classified under HS code 48025400, which sits in heading 4802 (Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard) of chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard).
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 February 2026 and May 2026, NBR recorded commercial imports under 48025400 in 4 of 6 months, totalling 51,110 kg at an assessable value of BDT 13,276,405. That is an average of BDT 260 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,848th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 12 kg | BDT 6,007 | BDT 501 |
| March 2026 | 22,953 kg | BDT 5,955,994 | BDT 259 |
| April 2026 | 4,355 kg | BDT 1,390,358 | BDT 319 |
| May 2026 | 23,790 kg | BDT 5,924,046 | BDT 249 |
Bonded imports. A further 153 kg worth BDT 168,746 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 1.3% 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 48 contains 126 tariff lines, averaging 67.51%. At 80.18%, 48025400 sits above that average by 12.67 percentage points. It is the 13th 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 4802 alone, rates run from 39.75% to 80.18% across 12 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.