HS Code 48202000
Exercise-Books
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48202000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Exercise-Books is classified under HS code 48202000, which sits in heading 4820 (Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard) 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 January 2026 and May 2026, NBR recorded commercial imports under 48202000 in 4 of 6 months, totalling 80 kg at an assessable value of BDT 30,752. That is an average of BDT 384 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,629th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| January 2026 | 4 kg | BDT 2,505 | BDT 626 |
| March 2026 | 1 kg | BDT 1,100 | BDT 1,100 |
| April 2026 | 7 kg | BDT 4,347 | BDT 621 |
| May 2026 | 68 kg | BDT 22,800 | BDT 335 |
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 64.25%, 48202000 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.