HS Code 48219090
Excl. Sticker imp. by VAT reg. electric fan or water pump motor manf. Ind.
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48219090 would be approximately BDT 64,250.00, because the Total Tax Incidence is 64.25% of the assessable value.
What these figures mean
Excl. Sticker imp. by VAT reg. electric fan or water pump motor manf. Ind. is classified under HS code 48219090, which sits in heading 4821 (Paper or paperboard labels of all kinds, whether or not printed) 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 48219090 in 6 of 6 months, totalling 270,422 kg at an assessable value of BDT 54,539,144. That is an average of BDT 202 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,330th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 36,363 kg | BDT 8,304,497 | BDT 228 |
| January 2026 | 65,133 kg | BDT 13,758,763 | BDT 211 |
| February 2026 | 16,720 kg | BDT 3,594,758 | BDT 215 |
| March 2026 | 38,877 kg | BDT 6,406,781 | BDT 165 |
| April 2026 | 50,684 kg | BDT 7,287,112 | BDT 144 |
| May 2026 | 62,645 kg | BDT 15,187,233 | BDT 242 |
Bonded imports. A further 1,481,997 kg worth BDT 813,558,979 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. That is 93.7% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
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%, 48219090 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 4821 alone, rates run from 64.25% to 96.1% across 3 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.