HS Code 48173000
Boxes, Etc, Of Paper Or Paperboard Containing Paper Stationery
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48173000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Boxes, Etc, Of Paper Or Paperboard Containing Paper Stationery is classified under HS code 48173000, which sits in heading 4817 (Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationery) 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 48173000 in 6 of 6 months, totalling 40,307 kg at an assessable value of BDT 15,760,509. That is an average of BDT 391 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,674th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 11,522 kg | BDT 5,064,241 | BDT 440 |
| January 2026 | 7,677 kg | BDT 3,837,507 | BDT 500 |
| February 2026 | 7,309 kg | BDT 3,193,920 | BDT 437 |
| March 2026 | 3,142 kg | BDT 1,474,244 | BDT 469 |
| April 2026 | 6,064 kg | BDT 1,207,616 | BDT 199 |
| May 2026 | 4,593 kg | BDT 982,981 | BDT 214 |
Bonded imports. A further 17,529 kg worth BDT 1,955,264 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 11.0% 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 64.25%, 48173000 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.