HS Code 48120000
Filter Blocks, Slabs And Plates, Of Paper Pulp
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48120000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Filter Blocks, Slabs And Plates, Of Paper Pulp is classified under HS code 48120000, which sits in heading 4812 (Filter blocks, slabs and plates of paper pulp) 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 March 2026 and April 2026, NBR recorded commercial imports under 48120000 in 2 of 6 months, totalling 240 kg at an assessable value of BDT 1,908,432. That is an average of BDT 7,952 per kilogram — useful as a rough check on whether a declared value looks plausible. In April 2026 it was the 2,778th largest of 4,161 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| March 2026 | 44 kg | BDT 771,699 | BDT 17,539 |
| April 2026 | 196 kg | BDT 1,136,733 | BDT 5,800 |
Bonded imports. A further 0 kg worth BDT 614 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 0.0% 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 39.75%, 48120000 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.
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.