HS Code 48025700
OTHER,WEIGHING 40 G/M2 OR MORE BUT NOT MORE THAN 150G/M2
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48025700 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
OTHER,WEIGHING 40 G/M2 OR MORE BUT NOT MORE THAN 150G/M2 is classified under HS code 48025700, 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 0%, 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 64.25%, 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 April 2026, NBR recorded commercial imports under 48025700 in 5 of 6 months, totalling 896,915 kg at an assessable value of BDT 255,705,483. That is an average of BDT 285 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 850th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 292,621 kg | BDT 80,402,875 | BDT 275 |
| January 2026 | 220,814 kg | BDT 62,574,757 | BDT 283 |
| February 2026 | 71,964 kg | BDT 24,254,177 | BDT 337 |
| March 2026 | 160,704 kg | BDT 43,139,020 | BDT 268 |
| April 2026 | 150,812 kg | BDT 45,334,654 | BDT 301 |
Bonded imports. A further 173,064 kg worth BDT 36,479,423 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 12.5% 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 64.25%, 48025700 sits below that average by 3.26 percentage points. It is the 17th 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 3.17 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.