HS Code 48203000
Binders (Other Than Book Covers) Folders & File Covers Of Paper/Paperboard
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48203000 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Binders (Other Than Book Covers) Folders & File Covers Of Paper/Paperboard is classified under HS code 48203000, 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 December 2025 and May 2026, NBR recorded commercial imports under 48203000 in 6 of 6 months, totalling 5,468 kg at an assessable value of BDT 1,671,177. That is an average of BDT 306 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,234th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 1,750 kg | BDT 528,582 | BDT 302 |
| January 2026 | 905 kg | BDT 224,136 | BDT 248 |
| February 2026 | 1,482 kg | BDT 623,711 | BDT 421 |
| March 2026 | 226 kg | BDT 66,249 | BDT 293 |
| April 2026 | 795 kg | BDT 89,330 | BDT 112 |
| May 2026 | 310 kg | BDT 139,169 | BDT 449 |
Bonded imports. A further 5,222 kg worth BDT 1,798,078 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 51.8% 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%, 48203000 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.