HS Code 48059190
Fluting paper, NES, weighing 150 g/m2 or less
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48059190 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Fluting paper, NES, weighing 150 g/m2 or less is classified under HS code 48059190, which sits in heading 4805 (Uncoated paper and paperboard n.e.c., in rolls or sheets) 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 January 2026 and May 2026, NBR recorded commercial imports under 48059190 in 3 of 6 months, totalling 50,860 kg at an assessable value of BDT 6,551,931. That is an average of BDT 129 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,795th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 26 kg | BDT 11,270 | BDT 433 |
| February 2026 | 1 kg | BDT 627 | BDT 627 |
| May 2026 | 50,833 kg | BDT 6,540,034 | BDT 129 |
Bonded imports. A further 2,712,644 kg worth BDT 172,544,788 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 96.3% 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%, 48059190 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.
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.