HS Code 48109910
Single/double side coated relse. paper Imp. by VAT reg. Refrigtr. or freez manf. Ind
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48109910 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Single/double side coated relse. paper Imp. by VAT reg. Refrigtr. or freez manf. Ind is classified under HS code 48109910, which sits in heading 4810 (Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size) 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 15%, 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 45.88%, 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 April 2026, NBR recorded commercial imports under 48109910 in 5 of 6 months, totalling 177,314 kg at an assessable value of BDT 42,116,732. That is an average of BDT 238 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,699th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 63,772 kg | BDT 15,519,373 | BDT 243 |
| January 2026 | 96,711 kg | BDT 22,553,891 | BDT 233 |
| February 2026 | 10,012 kg | BDT 2,078,354 | BDT 208 |
| March 2026 | 2,253 kg | BDT 563,999 | BDT 250 |
| April 2026 | 4,566 kg | BDT 1,401,115 | BDT 307 |
Bonded imports. A further 378,559 kg worth BDT 49,258,097 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 53.9% 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 45.88%, 48109910 sits below that average by 21.63 percentage points. It is the 70th 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 15.2 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.