FBR issues list of luxury items

Published August 29, 2008

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

(Message incomplete)

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