HS Code 48132000
In rolls of a width not exceeding 5 cm
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48132000 would be approximately BDT 542,000.00, because the Total Tax Incidence is 542% of the assessable value.
What these figures mean
In rolls of a width not exceeding 5 cm is classified under HS code 48132000, which sits in heading 4813 (Cigarette paper, whether or not cut to size or in the form of booklets or tubes) 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 300%, 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 542%, 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 February 2026 and May 2026, NBR recorded commercial imports under 48132000 in 4 of 6 months, totalling 770,760 kg at an assessable value of BDT 268,809,451. That is an average of BDT 349 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,383rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| February 2026 | 443,642 kg | BDT 176,048,592 | BDT 397 |
| March 2026 | 15 kg | BDT 9,388 | BDT 626 |
| April 2026 | 326,533 kg | BDT 92,669,210 | BDT 284 |
| May 2026 | 570 kg | BDT 82,261 | BDT 144 |
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 542%, 48132000 sits above that average by 474.49 percentage points. It is the 1st 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 480.92 points.
This line carries supplementary duty of 300%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.