HS Code 48194010
Fruit Bag
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48194010 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Fruit Bag is classified under HS code 48194010, 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 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, 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 48194010 in 6 of 6 months, totalling 1,442,660 kg at an assessable value of BDT 219,125,921. That is an average of BDT 152 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 675th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 12,650 kg | BDT 2,047,443 | BDT 162 |
| January 2026 | 130,127 kg | BDT 23,534,093 | BDT 181 |
| February 2026 | 313,061 kg | BDT 51,128,369 | BDT 163 |
| March 2026 | 265,087 kg | BDT 43,846,573 | BDT 165 |
| April 2026 | 384,309 kg | BDT 46,288,338 | BDT 120 |
| May 2026 | 337,426 kg | BDT 52,281,105 | BDT 155 |
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 33.63%, 48194010 sits below that average by 33.88 percentage points. It is the 121st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 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.
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.