HS Code 48042110
Clue Pack Extensible Sack Craft Paper(Weig.70,80&110gsm)For Cement Bag Ind
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48042110 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Clue Pack Extensible Sack Craft Paper(Weig.70,80&110gsm)For Cement Bag Ind is classified under HS code 48042110, 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 5%, 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 33.63%, 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 January 2026 and March 2026, NBR recorded commercial imports under 48042110 in 2 of 6 months, totalling 452 kg at an assessable value of BDT 57,267. That is an average of BDT 127 per kilogram — useful as a rough check on whether a declared value looks plausible. In March 2026 it was the 3,584th largest of 4,054 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 20 kg | BDT 12,520 | BDT 626 |
| March 2026 | 432 kg | BDT 44,747 | BDT 104 |
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 33.63%, 48042110 sits below that average by 33.88 percentage points. It is the 121st 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 27.45 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.