HS Code 48192090
Folding Cartons, Boxes And Cases, Of Non-Corrugated Paper Or Paperboard
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48192090 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Folding Cartons, Boxes And Cases, Of Non-Corrugated Paper Or Paperboard is classified under HS code 48192090, which sits in heading 4819 (Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the like) 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 10%, 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 80.18%, 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 48192090 in 6 of 6 months, totalling 557,341 kg at an assessable value of BDT 206,041,681. That is an average of BDT 370 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 945th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 128,205 kg | BDT 50,946,977 | BDT 397 |
| January 2026 | 55,801 kg | BDT 27,939,574 | BDT 501 |
| February 2026 | 99,584 kg | BDT 40,280,367 | BDT 404 |
| March 2026 | 56,501 kg | BDT 20,693,511 | BDT 366 |
| April 2026 | 105,973 kg | BDT 37,307,610 | BDT 352 |
| May 2026 | 111,277 kg | BDT 28,873,642 | BDT 259 |
Bonded imports. A further 875,523 kg worth BDT 329,372,719 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 61.5% 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 80.18%, 48192090 sits above that average by 12.67 percentage points. It is the 13th 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 19.1 points.
Within heading 4819 alone, rates run from 33.63% to 80.18% across 8 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
This line carries supplementary duty of 10%. 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.