HS Code 48181000
Toilet Paper
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48181000 would be approximately BDT 96,100.00, because the Total Tax Incidence is 96.1% of the assessable value.
What these figures mean
Toilet Paper is classified under HS code 48181000, which sits in heading 4818 (Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres) 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 20%, 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 96.1%, 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 48181000 in 6 of 6 months, totalling 1,133 kg at an assessable value of BDT 421,925. That is an average of BDT 372 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,940th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 476 kg | BDT 149,285 | BDT 314 |
| January 2026 | 404 kg | BDT 174,813 | BDT 433 |
| February 2026 | 151 kg | BDT 67,994 | BDT 450 |
| March 2026 | 23 kg | BDT 6,932 | BDT 301 |
| April 2026 | 63 kg | BDT 20,931 | BDT 332 |
| May 2026 | 16 kg | BDT 1,970 | BDT 123 |
Bonded imports. A further 37,475 kg worth BDT 5,892,444 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. That is 93.3% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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 96.1%, 48181000 sits above that average by 28.59 percentage points. It is the 4th 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 35.02 points.
This line carries supplementary duty of 20%. 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.