HS Code 48116090
Paper and paperboard, coated...parafin wx, stearing oil,(excl. ultrasonograme rec.paper)
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48116090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Paper and paperboard, coated...parafin wx, stearing oil,(excl. ultrasonograme rec.paper) is classified under HS code 48116090, 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 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 48116090 in 6 of 6 months, totalling 1,241,110 kg at an assessable value of BDT 189,811,714. That is an average of BDT 153 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,479th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 192,679 kg | BDT 37,510,289 | BDT 195 |
| January 2026 | 156,171 kg | BDT 29,691,717 | BDT 190 |
| February 2026 | 160,488 kg | BDT 21,921,193 | BDT 137 |
| March 2026 | 315,473 kg | BDT 46,060,706 | BDT 146 |
| April 2026 | 319,617 kg | BDT 43,419,256 | BDT 136 |
| May 2026 | 96,682 kg | BDT 11,208,553 | BDT 116 |
Bonded imports. A further 90,530 kg worth BDT 20,362,644 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 9.7% 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%, 48116090 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.
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.