HS Code 48196000
Box Files,Letter Trays,Storage Boxes,Etc,Of Paper Used In Office,Shops Etc
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48196000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Box Files,Letter Trays,Storage Boxes,Etc,Of Paper Used In Office,Shops Etc is classified under HS code 48196000, 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 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 48196000 in 6 of 6 months, totalling 38,206 kg at an assessable value of BDT 12,688,755. That is an average of BDT 332 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,687th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 11,331 kg | BDT 4,428,525 | BDT 391 |
| January 2026 | 3,718 kg | BDT 1,822,723 | BDT 490 |
| February 2026 | 5,466 kg | BDT 2,514,776 | BDT 460 |
| March 2026 | 8,400 kg | BDT 2,283,528 | BDT 272 |
| April 2026 | 3,941 kg | BDT 691,692 | BDT 176 |
| May 2026 | 5,350 kg | BDT 947,511 | BDT 177 |
Bonded imports. A further 0 kg worth BDT 254 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 0.0% 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%, 48196000 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.
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.