HS Code 48115920
Melamine impregnated decorative paper
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48115920 would be approximately BDT 45,880.00, because the Total Tax Incidence is 45.88% of the assessable value.
What these figures mean
Melamine impregnated decorative paper is classified under HS code 48115920, which sits in heading 4811 (Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810) 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 48115920 in 6 of 6 months, totalling 698,653 kg at an assessable value of BDT 147,254,145. That is an average of BDT 211 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,173rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 164,633 kg | BDT 31,755,548 | BDT 193 |
| January 2026 | 92,565 kg | BDT 23,070,509 | BDT 249 |
| February 2026 | 70,764 kg | BDT 17,788,425 | BDT 251 |
| March 2026 | 251,625 kg | BDT 47,872,367 | BDT 190 |
| April 2026 | 36,118 kg | BDT 6,896,953 | BDT 191 |
| May 2026 | 82,948 kg | BDT 19,870,343 | BDT 240 |
Import figures: NBR Import Statements (IM-4 commercial), 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%, 48115920 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.
Within heading 4811 alone, rates run from 33.63% to 64.25% across 15 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
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.