HS Code 48221000
Bobbins, Spools..., Of Paper Or Paperboard For Winding Textile Yarn
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48221000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Bobbins, Spools..., Of Paper Or Paperboard For Winding Textile Yarn is classified under HS code 48221000, which sits in heading 4822 (Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)) 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 48221000 in 5 of 6 months, totalling 303,293 kg at an assessable value of BDT 47,544,702. That is an average of BDT 157 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,625th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 32,800 kg | BDT 6,275,126 | BDT 191 |
| January 2026 | 48,243 kg | BDT 9,250,862 | BDT 192 |
| February 2026 | 90,750 kg | BDT 17,417,976 | BDT 192 |
| April 2026 | 49,500 kg | BDT 5,609,774 | BDT 113 |
| May 2026 | 82,000 kg | BDT 8,990,964 | BDT 110 |
Bonded imports. A further 819,119 kg worth BDT 426,801,612 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 90.0% 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 33.63%, 48221000 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.
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.