HS Code 48025510
ECG and ultrasonogram recording paper
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48025510 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
ECG and ultrasonogram recording paper is classified under HS code 48025510, 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 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, 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 48025510 in 5 of 6 months, totalling 10,843 kg at an assessable value of BDT 4,978,166. That is an average of BDT 459 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,314th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 496 kg | BDT 540,943 | BDT 1,091 |
| January 2026 | 5,543 kg | BDT 2,920,383 | BDT 527 |
| March 2026 | 4,393 kg | BDT 1,099,648 | BDT 250 |
| April 2026 | 232 kg | BDT 307,593 | BDT 1,326 |
| May 2026 | 179 kg | BDT 109,599 | BDT 612 |
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 48 contains 126 tariff lines, averaging 67.51%. At 39.75%, 48025510 sits below that average by 27.76 percentage points. It is the 82nd 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 21.33 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.
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.