Description: Fluting paper, NES, weighing 150 g/m2 or less
Chapter 48: Paper and paperboard; articles of paper pulp, paper or paperboard
Rates as published in the NBR Customs Tariff for FY 2025-2026. Concessions under SROs, exemptions for specific importers and port-specific assessment values can change the amount actually payable.
Suppose the CIF value (cost + insurance + freight) of a shipment under 4805.91.90 is Tk 100,000. Customs first adds a 1% landing charge to get the assessable value (AV), then applies each tax in this order:
| Tax | Charged on | Rate | Amount (Tk) |
|---|---|---|---|
| Assessable value | CIF + 1% landing charge | 101,000.00 | |
| Customs Duty (CD) | AV | 10% | 10,100.00 |
| Regulatory Duty (RD) | AV | 5% | 5,050.00 |
| Supplementary Duty (SD) | AV + CD + RD | 0% | 0.00 |
| Value Added Tax (VAT) | AV + CD + RD + SD | 15% | 17,422.50 |
| Advance Income Tax (AIT) | AV | 5% | 5,050.00 |
| Advance Tax (AT) | AV + CD + RD + SD | 0% | 0.00 |
| Total duty & taxes | 37,622.50 | ||
| Landed cost (AV + taxes) | 138,622.50 | ||
So every Tk 100 of assessable value under this code carries about Tk 37.25 in duty and taxes. AIT and AT are advance taxes: a VAT-registered importer can usually adjust AT against their VAT return, and AIT can be credited against income tax (except where it is treated as final tax for commercial imports), so the real cost to a registered importer is often lower than the TTI figure.
Add freight and insurance on the full calculator.
Bangladesh HS code 4805.91.90 sits in heading 48.05 of chapter 48 (paper and paperboard; articles of paper pulp, paper or paperboard). The first six digits (4805.91) are the international HS sub-heading used by most countries, so a supplier's export invoice will often show the same six digits. The last two digits are Bangladesh's own national split and decide the exact rate.
If your product could fit more than one line, compare the descriptions of the related codes below. Customs assesses duty on the code that most specifically describes the goods, and a wrong declaration can lead to a re-assessment, fine and delay at Chattogram, Benapole or Dhaka airport.
| 4805.11.00 | FLUTING PAPER, SEMI-CHEMICAL FLUTING PAPER |
| 4805.12.00 | FLUTING PAPER,STRAW FLUTING PAPER |
| 4805.19.00 | FLUTING PAPER,NES |
| 4805.24.00 | TESTLINER(RECYCLED LINER BOARD),WEIGHING 150G/M2 OR LESS |
| 4805.25.00 | TESTLINER(RECYCLED LINER BOARD)WEIGHING MORE THAN 150G/M2 |
| 4805.30.00 | Sulphite Wrapping Paper, Uncoated In Rolls Or Sheets |
| 4805.40.00 | Filter Paper And Paperboard, Uncoated In Rolls Or Sheets |
| 4805.50.00 | Felt Paper And Paperboard, Uncoated In Rolls Or Sheets |
| 4805.91.10 | Uncoated paper board |
| 4805.92.10 | Uncoated paper board |
| 4805.92.90 | Fluting paper, NES weighting more than 150 g/m2 but less tha... |
| 4805.93.10 | Uncoated paper board, Weighing 225 g/m2 or more |
| 4805.93.90 | Fluting paper, NES weighing 225 g/m2 or more |
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