HS Code 48119030
Base paper for melamine
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48119030 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Base paper for melamine is classified under HS code 48119030, 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 10%, 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 39.75%, 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 48119030 in 6 of 6 months, totalling 3,805,464 kg at an assessable value of BDT 989,242,831. That is an average of BDT 260 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 391st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 734,841 kg | BDT 206,931,046 | BDT 282 |
| January 2026 | 668,801 kg | BDT 183,509,926 | BDT 274 |
| February 2026 | 645,067 kg | BDT 179,616,563 | BDT 278 |
| March 2026 | 656,323 kg | BDT 180,959,549 | BDT 276 |
| April 2026 | 557,459 kg | BDT 118,075,225 | BDT 212 |
| May 2026 | 542,973 kg | BDT 120,150,522 | BDT 221 |
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 39.75%, 48119030 sits below that average by 27.76 percentage points. It is the 82nd 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 21.33 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.