HS Code 48169000
Copying Or Transfer Paper, Nes; Offset Plates, Of Paper (Excl.Heading 4809
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48169000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Copying Or Transfer Paper, Nes; Offset Plates, Of Paper (Excl.Heading 4809 is classified under HS code 48169000, which sits in heading 4816 (Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxes) 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 48169000 in 6 of 6 months, totalling 1,294,972 kg at an assessable value of BDT 149,637,653. That is an average of BDT 116 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 766th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 4,809 kg | BDT 250,347 | BDT 52 |
| January 2026 | 4,809 kg | BDT 147,055 | BDT 31 |
| February 2026 | 158,797 kg | BDT 20,562,906 | BDT 129 |
| March 2026 | 401,385 kg | BDT 49,523,711 | BDT 123 |
| April 2026 | 318,145 kg | BDT 36,027,728 | BDT 113 |
| May 2026 | 407,027 kg | BDT 43,125,906 | BDT 106 |
Bonded imports. A further 148,714 kg worth BDT 30,410,093 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 16.9% 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%, 48169000 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.
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.