HS Code 48232000
Filter Paper And Paperboard, Cut To Shape
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 48232000 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Filter Paper And Paperboard, Cut To Shape is classified under HS code 48232000, which sits in heading 4823 (Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48) 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 10%, 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 39.75%, 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 48232000 in 6 of 6 months, totalling 331,833 kg at an assessable value of BDT 255,055,221. That is an average of BDT 769 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,113th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 18,072 kg | BDT 17,177,730 | BDT 951 |
| January 2026 | 25,863 kg | BDT 20,450,976 | BDT 791 |
| February 2026 | 78,491 kg | BDT 61,649,192 | BDT 785 |
| March 2026 | 69,348 kg | BDT 61,871,165 | BDT 892 |
| April 2026 | 101,090 kg | BDT 72,066,659 | BDT 713 |
| May 2026 | 38,969 kg | BDT 21,839,499 | BDT 560 |
Bonded imports. A further 290,794 kg worth BDT 44,186,405 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 14.8% 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 39.75%, 48232000 sits below that average by 27.76 percentage points. It is the 82nd 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 21.33 points.
Within heading 4823 alone, rates run from 39.75% to 96.1% across 13 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.