HS Code 48109990
Single/double side coated relse. paper Imp. by VAT reg. Refrigtr./freez manf. Ind,Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48109990 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./freez manf. Ind,Nes is classified under HS code 48109990, 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 May 2026, NBR recorded commercial imports under 48109990 in 6 of 6 months, totalling 9,260,802 kg at an assessable value of BDT 767,090,781. That is an average of BDT 83 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,303rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,295,346 kg | BDT 350,571,422 | BDT 82 |
| January 2026 | 1,329,592 kg | BDT 111,788,299 | BDT 84 |
| February 2026 | 1,030,756 kg | BDT 87,961,080 | BDT 85 |
| March 2026 | 487,905 kg | BDT 41,202,324 | BDT 84 |
| April 2026 | 1,948,286 kg | BDT 159,572,753 | BDT 82 |
| May 2026 | 168,917 kg | BDT 15,994,903 | BDT 95 |
Bonded imports. A further 40,370,176 kg worth BDT 4,000,278,268 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 83.9% 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%, 48109990 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.