HS Code 48070000
CMPST.PAPER&PAPER BOARD,NOT SURFACE -COATED OR IMPREGBATED..,IN ROLL/SHEET
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48070000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
CMPST.PAPER&PAPER BOARD,NOT SURFACE -COATED OR IMPREGBATED..,IN ROLL/SHEET is classified under HS code 48070000, which sits in heading 4807 (Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, 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 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 February 2026 and April 2026, NBR recorded commercial imports under 48070000 in 2 of 6 months, totalling 89,095 kg at an assessable value of BDT 11,736,226. That is an average of BDT 132 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,222nd largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 63,755 kg | BDT 7,687,661 | BDT 121 |
| April 2026 | 25,340 kg | BDT 4,048,565 | BDT 160 |
Bonded imports. A further 335,565 kg worth BDT 25,101,133 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 68.1% 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 33.63%, 48070000 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.
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.