HS Code 48030000
Toilet,Facial Tissue,Towel,Napkin Stock & Similar Paper, In Rolls Or Sheet
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48030000 would be approximately BDT 58,130.00, because the Total Tax Incidence is 58.13% of the assessable value.
What these figures mean
Toilet,Facial Tissue,Towel,Napkin Stock & Similar Paper, In Rolls Or Sheet is classified under HS code 48030000, which sits in heading 4803 (Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded) 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 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 58.13%, 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 48030000 in 6 of 6 months, totalling 247,439 kg at an assessable value of BDT 43,851,431. That is an average of BDT 177 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,506th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 62,464 kg | BDT 11,551,089 | BDT 185 |
| January 2026 | 40,963 kg | BDT 7,619,833 | BDT 186 |
| February 2026 | 1,750 kg | BDT 545,316 | BDT 312 |
| March 2026 | 21,465 kg | BDT 3,827,544 | BDT 178 |
| April 2026 | 57,283 kg | BDT 9,608,316 | BDT 168 |
| May 2026 | 63,514 kg | BDT 10,699,333 | BDT 168 |
Bonded imports. A further 171,569 kg worth BDT 49,657,154 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 53.1% 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 58.13%, 48030000 sits below that average by 9.38 percentage points. It is the 69th 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 2.95 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.