ISLAMABAD: The Federal Board of Revenue (FBR) has issued a list of 379 luxury items on which the government imposed 15 to 50 per cent additional customs duty.
S.NO. PCT CODE DESCRIPTION RATE OF
REGULATORY
DUTY
(1) (2) (3) (4)
1. 0403.1000 Yogurt 15% ad valorem
2. 0403.9000 Other 15% ad valorem
3. 0405.1000 Butter 15% ad valorem
4. 0405.2000 Dairy spreads 15% ad valorem
5. 0405.9000 Other 15% ad valorem
6. 0406.1010 Cheese 15% ad valorem
7. 0406.1020 Curd 15% ad valorem
8. 0406.1090 Other 15% ad valorem
9. 0406.2000 Grated or powdered
cheese, of all kinds 15% ad valorem
10. 0406.3000 Processed cheese, not
grated or powdered 15% ad valorem
11. 0406.4000 Blueveined cheese and
other cheese containing
veins produced by
enicillium roqueforti 15% ad valorem
12. 0406.9000 Other cheese 15% ad valorem
13. 0409.0000 Natural honey. 15% ad valorem
14. 0802.9010 Betel Nuts 10% ad valorem
15. 0804.2000 Figs 15% ad valorem 16. 0804.3000 Pineapples 15% ad valorem
17. 0804.4000 Avocados 15% ad valorem 18. 0804.5010 Guavas 15% ad valorem 19. 0804.5020 Mangoes 15% ad valorem 20. 0804.5030 Mangosteens 15% ad valorem
21. 0804.9040 Frozen mango 15% ad valorem 22. 0804.9050 Mango pulp 15% ad valorem 23. 0804.9090 Other 15% ad valorem
24. 0805.1000 Oranges 15% ad valorem
25. 0805.2010 Kino (fresh) 15% ad valorem 26. 0805.2090 Other 15% ad valorem 27. 0805.4000 Grapefruit, including
pomelos 15% ad valorem 28. 0805.5000 Lemons (Citrus limon,
Citrus limonum) and limes
(Citrus aurantifolia,
Citrus latifolia) 15% ad valorem 29. 0805.9000 Other 15% ad valorem 30. 0806.1000 Fresh 15% ad valorem 31. 0806.2000 Dried 15% ad valorem 32. 0807.1100 Watermelons 15% ad valorem 33. 0807.1900 Other 15% ad valorem 34 0807.2000 Papaws (papayas) 15% ad valorem 35. 0808.1000 Apples 15% ad valorem 36. 0808.2000 Pears and quinces 15% ad valorem 37. 0809.1000 Apricots 15% ad valorem 38. 0809.2000 Cherries 15% ad valorem 39. 0809.3000 Peaches, including
nectarines 15% ad valorem 40. 0809.4000 Plums and sloes 15% ad valorem 41. 0810.1000 Strawberries 15% ad valorem 42. 0810.2000 Raspberries, blackberries,
mulberries and
loganberries 15% ad valorem 43. 0810.4000 Cranberries, bilberries
and other fruits of the
genus Vaccinium 15% ad valorem 44. 0810.5000 Kiwifruit 15% ad valorem 45. 0810.6000 Durians 15% ad valorem 46 0810.9010 Pomegranates 15% ad valorem 47. 0810.9090 Other 15% ad valorem 48. 0811.1000 Strawberries 15% ad valorem 49. 0811.2000 Raspberries, blackberries,
mulberries, loganberries,
black, white or red currants
and gooseberries 15% ad valorem 50. 0811.9000 Other 15% ad valorem 51. 0812.1000 Cherries 15% ad valorem 52. 0812.9000 Other 15% ad valorem 53. 0813.1000 Apricots 15% ad valorem 54. 0813.2000 Prunes 15% ad valorem 55. 0813.3000 Apples 15% ad valorem
56. 0813.4020 Cherries 15% ad valorem
57. 0813.4030 Pine nut (chilgoza)
15% ad
valorem
58 0813.4040 Peaches (arroo)
15% ad valorem
59. 0813.4050 Plums (allocha)
15% ad valorem
60. 0813.4060 Lichis 15% ad valorem
61. 0813.4070 Raisins 15% ad valorem
62. 0813.4090 Other 15% ad valorem
63. 0813.5000 Mixtures of nuts or
dried fruits of this
Chapter 15% ad valorem
64. 0814.0000 Peel of citrus fruit
or melons (Including
watermelons) fresh,
frozen, dried or
provisionally preserved
in brine, in sulphur
water or in other
preservative solutions.
15% ad valorem
65. 1601.0000 Sausages and similar
products, of meat, meat
offal or blood; food
preparations based on
these products. 25% ad valorem
66. 1602.1000 Homogenised
preparations 25% ad valorem 67. 1602.2000 Of liver of any animal 25% ad valorem
68. 1602.3100 Of turkeys 25% ad valorem
69. 1602.3200 Of fowls of the species
Gallus domesticus 25% ad valorem
70. 1602.3900 Other 25% ad valorem
71. 1602.4100 Hams and cuts thereof 25% ad valorem
72. 1602.4200 Shoulders and cuts
thereof 25% ad valorem 73. 1602.4900 Other, including mixtures 25% ad valorem 74. 1602.5000 Of bovine animals 25% ad valorem
75. 1602.9000 Other, including
preparations of blood of
any animal 25% ad valorem
76. 1603.0000 Extracts and juices of
meat, fish or crustaceans,
molluscs or other aquatic
invertebrates. 30% ad valorem
77. 1604.1100 Salmon 30% ad valorem
78. 1604.1200 Herrings 30% ad valorem
79. 1604.1300 Sardines, sardinella and
brisling or sprats 30% ad valorem 80. 1604.1400 Tunas, skipjack and
bonito (Sarda spp.) 30% ad valorem 81. 1604.1500 Mackerel 30% ad valorem 82. 1604.1600 Anchovies 30% ad valorem 83. 1604.1900 Other 30% ad valorem
84. 1604.2010 Fish maws 30% ad valorem
85. 1604.2020 Fish fillet 30% ad valorem
86. 1604.2090 Other 30% ad valorem
87. 1604.3000 Caviar and cavier
substitutes 30% ad valorem 88. 1605.1000 Crab 30% ad valorem 89. 1605.2000 Shrimps and prawns 30% ad valorem 90. 1605.3000 Lobster 30% ad valorem 91. 1605.4000 Other crustaceans 30% ad valorem 92. 1605.9000 Other 30% ad valorem 93. 1704.1000 Chewing gum, whether
or not sugarcoated 15% ad valorem 94. 1704.9010 White chocolate 15% ad valorem 95. 1704.9090 Other 15% ad valorem 96. 1806.1000 Cocoa powder, containing
added sugar or other
sweetening matter 20% ad valorem 97. 1806.2010 Chocolate preparation 20% ad valorem 98. 1806.2090 Other 20% ad valorem 99. 1806.3100 Filled 20% ad valorem 100. 1806.3200 Not filled 20% ad valorem 101. 1806.9000 Other 20% ad valorem 102. 1901.2000 Mixes and doughs
for preparation of bakers. 35% ad valorem 103. 1901.9010 Malt extract 20% ad valorem 104. 1901.9020 Preparations other
than in retail packing,
not containing cocoa 20% ad valorem 105. 1901.9090 Other 20% ad valorem 106. 1902.1100 Containing eggs 20% ad valorem 107. 1902.1910 Macaroni raw 20% ad valorem 108. 1902.1920 Vermacelli 20% ad valorem 109. 1902.1990 Other 20% ad valorem 110. 1902.2000 Stuffed pasta, whether
or not cooked or
otherwise prepared 20% ad valorem 111. 1902.3000 Other pasta 20% ad valorem 112. 1902.4000 Couscous 20% ad valorem 113. 1904.1010 Corn flakes 15% ad valorem 114. 1904.1090 Other 15% ad valorem 115. 1904.2000 Prepared foods
obtained from unroasted
cereal flakes or from
mixtures of unroasted
cereal flakes and
roasted cereal flakes
or swelled cereals 15% ad valorem 116. 1904.3000 Bulgur wheat 15% ad valorem 117. 1904.9000 Other 15% ad valorem 118. 1905.1000 Crispbread 15% ad valorem 119. 1905.2000 Gingerbread and the like 15% ad valorem 120. 1905.3100 Sweet biscuits 15% ad valorem 121. 1905.3200 Waffles and wafers 15% ad valorem
122. 1905.4000 Rusks, toasted bread
and similar toasted
products 15% ad valorem 123. 1905.9000 Other 15% ad valorem 124. 2001.1000 Cucumbers and gherkins 15% ad valorem 125. 2001.9010 Pickles 15% ad valorem 126. 2001.9090 Other 15% ad valorem 127. 2002.1000 Tomatoes, whole or
in pieces 15% ad valorem 128. 2002.9010 Tomatoes paste 15% ad valorem 129. 2002.9090 Other 15% ad valorem 130. 2003.1000 Mushrooms of the
genus Agaricus 15% ad valorem 131. 2003.2000 Truffles 15% ad valorem 132. 2003.9000 Other 15% ad valorem 133. 2004.1000 Potatoes 20% ad valorem 134. 2004.9000 Other vegetables
and mixtures of
vegetables 20% ad valorem 135. 2005.1000 Homogenised vegetables 15% ad valorem 136. 2005.2000 Potatoes 15% ad valorem 137. 2005.4000 Peas (Pisum sativum) 15% ad valorem 138 2005.5100 Beans, shelled 15% ad valorem 139. 2005.5900 Other 15% ad valorem 140. 2005.6000 Asparagus 15% ad valorem 141. 2005.7000 Olives 15% ad valorem 142. 2005.8000 Sweet corn (Zea mays var.
saccharata) 15% ad valorem 143. 2005.9100 Bamboo shoots 15% ad valorem 144. 2005.9900 Other 15% ad valorem 145. 2006.0000 Vegetables, fruit, nuts,
fruitpeel and other parts
of plants, preserved
by sugar (drained, glacé
or crystallised). 15% ad valorem 146. 2007.1000 Homogenised
preparations 15% ad valorem 47. 2007.9100 Citrus fruit 15% ad valorem 148. 2007.9900 Other 15% ad valorem 149. 2008.1100 Ground nuts 35% ad valorem 150. 2008.1900 Other, including mixtures 35% ad valorem 151. 2008.2000 Pineapples 35% ad valorem 152. 2008.3000 Citrus fruit 35% ad valorem 153. 2008.4000 Pears 35% ad valorem 154. 2008.5000 Apricots 35% ad valorem 155. 2008.6000 Cherries 35% ad valorem 156. 2008.7000 Peaches, including
nectarines 35% ad valorem 157. 2008.8000 Strawberries 35% ad valorem 158. 2008.9100 Palm hearts 35% ad valorem 159. 2008.9200 Mixtures 20% ad valorem 160. 2008.9900 Other 20% ad valorem 161. 2009.1100 Frozen 15% ad valorem 162. 2009.1200 Not frozen, of a
Brix value not exceeding 20 15% ad valorem 163. 2009.1900 Other 15% ad valorem 164. 2009.2100 Of a Brix value not
exceeding 20 15% ad valorem 165. 2009.2900 Other 15% ad valorem
166. 2009.3100 Of a Brix value not
exceeding 20 15% ad valorem 167. 2009.3900 Other 15% ad valorem 168. 2009.4100 Of a Brix value not
exceeding 20 15% ad valorem 169. 2009.4900 Other 15% ad valorem 170. 2009.5000 Tomato juice 15% ad valorem 171. 2009.6100 Of a Brix value not
exceeding 30 15% ad valorem
172. 2009.6900 Other 15% ad valorem
173 2009.7100 Of a Brix value not exceeding 20 15% ad valorem
174. 2009.7900 Other 15% ad valorem 175. 2009.8000 Juice of any other single
fruit or vegetable 15% ad valorem 176. 2009.9000 Mixtures of juices 15% ad valorem 177. 2103.1000 Soya sauce 15% ad valorem 178. 2103.2000 Tomato ketchup and
other tomato sauces 15% ad valorem 179. 2103.3000 Mustard flour and meal
and prepared mustard 15% ad valorem
180. 2103.9000 Other 15% ad valorem
181. 2104.1000 Soups and broths and
preparations therefor 15% ad valorem
182. 2104.2000 Homogenised composite
food preparations 15% ad valorem
183. 2105.0000 Ice cream and other
edible ice, whether or
not containing cocoa 15% ad valorem
184. 2106.1010 Protein hydrolysates 15% ad valorem
185 2106.1090 Other 15% ad valorem
186. 2106.9010 Concentrates for aerated
beverage in all forms 15% ad valorem
187. 2106.9020 Syrups and squashes 15% ad valorem
188. 2106.9040 Emulsifying agents for
food and dairy products 15% ad valorem
189. 2106.9050 Preparations including
tablets consisting of
saccharin, lactose 15% ad valorem
190. 2106.9060 Sweet meats 15% ad valorem
191. 2106.9090 Other 15% ad valorem
192. 2201.1010 Mineral waters 15% ad valorem
193. 2201.1020 Aerated waters 15% ad valorem
194. 2201.9000 Other 15% ad valorem
195. 2202.1010 Aerated waters 15% ad valorem
196. 2202.1090 Other 15% ad valorem
197 2202.9000 Other 15% ad valorem
198. 2309.1000 Dog or cat food, put
up for retail sale 20% ad valorem
199. 2402.1000 Cigars, cheroots and
cigarillos, containing
tobacco 15% ad valorem
200. 2402.2000 Cigarettes containing
tobacco 15% ad valorem
201. 2402.9000 Other 15% ad valorem
202. 2403.1000 Smoking tobacco,
whether or not containing
tobacco substitutes in
any proportion 15% ad valorem
203. 2403.9100 Homogenised” or “reconstituted”
tobacco 15% ad valorem
204. 2403.9910 Tobbaco for chewing 15% ad valorem
205. 2403.9990 Other 15% ad valorem
206. 3303.0010 Eaudecologne 15% ad valorem
207. 3303.0020 Perfumes 15% ad valorem
208. 3303.0090 Other 15% ad valorem
209. 3304.1000 Lip makeup preparations 15% ad valorem
210. 3304.2000 Eye makeup preparations 15% ad valorem
211. 3304.3010 Nail polish 15% ad valorem
212. 3304.3090 Other 15% ad valorem
213. 3304.9110 Face powder 15% ad valorem
214. 3304.9120 Talcum powder 15% ad valorem
215. 3304.9190 Other 15% ad valorem
216. 3304.9910 Face and skin creams
and lotions 15% ad valorem
217. 3304.9920 Tonics and skin food 15% ad valorem
218. 3304.9990 Other 15% ad valorem
219. 3305.1000 Shampoos 15% ad valorem
220. 3305.2000 Preparations for
permanent waving or
straightening 15% ad valorem
221. 3305.3000 Hair lacquers 15% ad valorem
222. 3305.9010 Cream for hair 15% ad valorem
223. 3305.9020 Dyes for hair 15% ad valorem
224. 3305.9090 Other 15% ad valorem
225. 3306.1010 Tooth paste 15% ad valorem
226. 3306.1090 Other 15% ad valorem
227. 3306.2000 Yarn used to clean
between the teeth
(dental floss) 15% ad valorem
228. 3306.9000 Other 15% ad valorem
229. 3307.1000 Preshave, shaving or
aftershave preparations 15% ad valorem
230. 3307.2000 Personal deodorants and
antiperspirants 15% ad valorem
231. 3307.3000 Perfumed bath salts and
other bath preparations 15% ad valorem
232. 3307.4100 “Agarbatti” and other
odoriferous Perparations
which operate by burning 15% ad valorem
233. 3307.4900 Other 15% ad valorem
234. 3307.9010 Contact lens solution 15% ad valorem
235. 3307.9090 Other 15% ad valorem
236. 3401.1100 For toilet use (including
medicated products) 15% ad valorem
237. 3401.1900 Other 15% ad valorem
238. 3401.2000 Soap in other forms 15% ad valorem
239. 3401.3000 Organic surfaceactive
products and preparations
for washing the skin,
in the form of liquid or
cream and put up for
retail sale, whether or
not containing soap 15% ad valorem
240. 6802.2100 Marble, travetine and
alabaster 15% ad valorem
241. 6802.2300 Granite 15% ad valorem
242. 6802.2900 Other stone 15% ad valorem
243. 6802.9100 Marble, travertine and
alabaster 15% ad valorem
244. 6802.9200 Other calcareous stone 15% ad valorem
245. 6802.9300 Granite 15% ad valorem
246. 6802.9900 Other stone 15% ad valorem
247. 6908.1000 Tiles, cubes and similar
articles, whether or not
rectangular, the largest
surface area of which is
capable of being enclosed
in a square the side of
which is less than 7cm 15% ad valorem
248. 6908.9010 Tiles 15% ad valorem
249. 6908.9090 Other 15% ad valorem
250. 6910.1010 Wash basin 15% ad valorem
251. 6910.1020 Bath tubs ceramic 15% ad valorem
252. 6910.1030 Bidets ceramic 15% ad valorem
253. 6910.1040 Cisterns ceramic 15% ad valorem
254. 6910.1050 Sink ceramic 15% ad valorem
255. 6910.1060 Toilet ceramic 15% ad valorem
256. 6910.1070 Urinals ceramic 15% ad valorem
257. 6910.1080 Water loset pans 15% ad valorem
258. 6910.1090 Other 15% ad valorem
259. 6910.9000 Other 15% ad valorem
260. 6911.1010 Dinner sets 15% ad valorem
261. 6911.1020 Dishes 15% ad valorem
262. 6911.1030 Plates 15% ad valorem
263. 6911.1040 Tea cups and saucers 15% ad valorem
264. 6911.1090 Other 15% ad valorem
265. 6911.9000 Other 15% ad valorem
266. 6912.0010 Tableware and
kitchenware 15% ad valorem
267. 6912.0090 Other 15% ad valorem
268. 6913.1000 Of porcelain or china 15% ad valorem
269. 6913.9000 Other 15% ad valorem
270. 6914.1000 Of porcelain or china 15% ad valorem
271. 6914.9000 Other 15% ad valorem
272. 7321.1110 Cooking ranges 15% ad valorem
273. 7321.1190 Other 15% ad valorem
274. 7321.1200 For liquid fuel 15% ad valorem
275. 7321.1900 Other, including
appliances for solid fuel 15% ad valorem
276. 7321.8100 For gas fuel or for both
gas and other fuels 15% ad valorem
277. 7321.8200 For liquid fuel 15% ad valorem
278. 7321.8900 Other, including
appliances for solid fuel 15% ad valorem
279. 7321.9000 Parts 15% ad valorem
280. 8301.1000 Pad locks 5% ad valorem
281. 8414.5110 Ceiling fan 15% ad valorem
282. 8414.5120 Pedestal fan 15% ad valorem
283. 8414.5130 Table fan 15% ad valorem
284. 8414.5140 Exhaust fan 15% ad valorem
285. 8414.5190 Other 15% ad valorem
286. 8415.1010 Window or wall type 15% ad valorem
287. 8415.1020 Self contained or
split type comprising
of inner and outer unit
whether or not imported
separately 15% ad valorem
288. 8415.1090 Other 15% ad valorem
289. 8415.2010 For motor cars of heading 8703 and vehicles of sub headings 8703.2113 and 8703.2193 15% ad valorem
290. 8415.2090 Other 15% ad valorem
291. 8415.8100 Incorporating a
refrigerating unit and a
valve for reversal of the
cooling/heat cycle
(reversible heat pumps) 15% ad valorem
292. 8415.8200 Other, incorporating a
refrigerating unit 15% ad valorem
293. 8415.8300 Not incorporating a
refrigerating unit 15% ad valorem
294. 8418.1000 Combined refrigerator
freezers, fitted with
separate external doors 15% ad valorem
295. 8418.2100 Compression type 15% ad valorem
296. 8418.2900 Other 15% ad valorem
297. 8418.3000 Freezers of the chest
type, not exceeding
800 l capacity 15% ad valorem
298. 8418.4000 Freezers of the upright
type, not exceeding 900
l capacity 15% ad valorem
299. 8418.5000 Other furniture
(chests, cabinets, display
counters, show cases and
the like) for storage and
display, incorporating
refrigerating or freezing
equipment. 15% ad valorem
300. 8450.1100 Fully automatic machines 15% ad valorem
301. 8450.1200 Other machines, with
built in centrifugal drier 15% ad valorem
302. 8450.1900 Other 15% ad valorem
303. 8450.2000 Machines, each of a dry
linen capacity exceeding
10 kg 15% ad valorem
304. 8450.9000 Parts 15% ad valorem
305. 8509.4010 Food grinders 20% ad valorem
306. 8509.4020 Fruit mixers 20% ad valorem
307. 8509.4030 Fruit or vegetable juice
extractors 20% ad valorem
308. 8509.8000 Other appliances 20% ad valorem
309. 8516.3100 Hair dryers 20% ad valorem
310. 8516.3200 Other hair dressing
apparatus 20% ad valorem
311. 8516.3300 Hand drying apparatus 20% ad valorem
312. 8516.4000 Electric smoothing irons 20% ad valorem
313. 8516.5000 Microwave ovens 15% ad valorem
314. 8516.6010 Electric oven 20% ad valorem
315. 8516.6020 Electric ranges 20% ad valorem
316. 8516.6030 Electric roasters/grillers 20% ad valorem
317. 8516.6090 Other 20% ad valorem
318. 8516.7100 Coffee or tea makers 20% ad valorem
319. 8516.7200 Toasters 20% ad valorem
320. 8516.7990 Other 15% ad valorem
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