HS Code 48099090
Carbon or similar copying papers, nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48099090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Carbon or similar copying papers, nes is classified under HS code 48099090, which sits in heading 4809 (Carbon paper, self copy paper, and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, 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 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 64.25%, 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 48099090 in 6 of 6 months, totalling 1,028,157 kg at an assessable value of BDT 120,913,533. That is an average of BDT 118 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,063rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 55,798 kg | BDT 7,067,831 | BDT 127 |
| January 2026 | 177,141 kg | BDT 22,470,665 | BDT 127 |
| February 2026 | 137,268 kg | BDT 17,569,437 | BDT 128 |
| March 2026 | 301,476 kg | BDT 37,685,987 | BDT 125 |
| April 2026 | 122,273 kg | BDT 12,166,594 | BDT 100 |
| May 2026 | 234,201 kg | BDT 23,953,019 | BDT 102 |
Bonded imports. A further 787,029 kg worth BDT 118,358,850 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 49.5% 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 64.25%, 48099090 sits below that average by 3.26 percentage points. It is the 17th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 3.17 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.