HS Code 48041100
Unbleached Kraftliner, Uncoated Paper & Paperboard In Rolls Or Sheets
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48041100 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Unbleached Kraftliner, Uncoated Paper & Paperboard In Rolls Or Sheets is classified under HS code 48041100, which sits in heading 4804 (Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 4803) 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 48041100 in 6 of 6 months, totalling 3,061,981 kg at an assessable value of BDT 253,729,292. That is an average of BDT 83 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,043rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 115,715 kg | BDT 10,144,993 | BDT 88 |
| January 2026 | 46,364 kg | BDT 3,600,070 | BDT 78 |
| February 2026 | 910,113 kg | BDT 86,025,302 | BDT 95 |
| March 2026 | 794,512 kg | BDT 70,947,101 | BDT 89 |
| April 2026 | 834,904 kg | BDT 58,270,832 | BDT 70 |
| May 2026 | 360,373 kg | BDT 24,740,994 | BDT 69 |
Bonded imports. A further 51,758,716 kg worth BDT 3,759,498,462 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. That is 93.7% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 39.75%, 48041100 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 4804 alone, rates run from 33.63% to 64.25% across 13 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.