政策法规现行有效巴基斯坦清关税务

Additional Customs Duty - Superseded S.R.O. No 1151(I)2025 dated 30.6.2025

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2026-06-30	2026-06-30	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-30

生效06-30

摘要总结AI 辅助解读

巴基斯坦联邦收入委员会（FBR）发布SRO 1063(I)/2026，自2026-07-01起生效，取代旧规。新规对进口货物征收额外关税：20%税率档商品加征2%，特定肉类、石油及塑料等清单内商品加征4%；25%及以上税率档商品加征10%，但酒类加征6%，植物油及CKD车辆加征2%。第84/85章机械设备、第99章及特定豁免情形不征收此附加税。

巴基斯坦 FBR 海关法规 SRO 1063(I)/2026（2026-06-30）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVENUE

(REVENUE DIVISION)

lslamabad, the 30th June, 2026

NOTIFICATION

(cusToMS)

S.R.O.1063(1y2026.- ln exercise of the powers conferred by sub-section (5) of section 18

of the customs Act, 1969 (lV of 1969), and in supersession of its Notafication No. S.R.O. 1151

(l)t2025, dated the 30th June, 2025, the Federal Government is pleased to levy additional

customs duty on import of goods specified in the First Schedule to the said Act, at the rate of-

(i) two per cent on,

(a) goods falling under tariff slab of twenty per cent, except the following which shall

be charged at the rate of four percent, namely: -

0103 1000, ol03.91oo, 0103.9200, 0203 1100, 0203'1200, 0203.1900,

0203 2100, 0203.2200. 0203.2900, 02063000, 02064100, 02064900,

0209 1000, o2o9.9ooo. 0210 1100, 0210.1200, 0210.1900, 0502.1000,

1501 1000, 15o1 2oOO, 15030010, 1602.4100. 16024200, 1602.4900,

4113 2000,

2707.9s90. 27 10.1919, 27 10.1942, 27 10j949. 27 10.1951, 27 10 1952,

2710.1953. 2710 1992, 2710.1994, 2710.9100 and 2713 9020,

(b) goods falling under the following PCT codes, namely: -

1201 9000, 27 07 .5oOO, 27 10.1290, 27 10.1941, 27 1 01999, 27 1 0 9900,

2712 9010, 2712.9090, 2713.9090, 2815 1100, 2836.3000, 3402 3900,

3901 1000, 3901.2000, 3901.3000, 3901.4000, 3901.9000, 3902.1000,

?on, 2000, 39023000, 3902.9000, 3915.1000, 39',l52000, 3915.3000,

3915 9000, 39162000, 39169000, 39172390, 39172900, 3917.3100,

3917 3990, 3917 4000, 3918 1000, 3920 3000, 3920.4300, 3920 4910,

3920 5900. 39206100. 39206390, 3920.7900. 3920.9400, 39209900,

3923 3010, 3923.5000, 3925.2000, 392s.3000, 3925.9000, 3926 9099,

481 0 131 0. 4810.1320, 4810.1390, 4810.1400, 4810.1910, 4810.1990,

4810 2200, 48102900. 4810 3100, 4810 3200, 4810.3900, 5311.0000,

5501 2000. 5501 4000, 5501 9000. 5503 2010, 5503 2020, 5503 2090,

EEr\' 4000, 5503.9000. 5506 2000, 5506 9000. 6805 3000, 6902.2010.

7312 1020, 7610.9000, 8413.5000, 8419.8990, 84',19 9090, 842',I.9990,

8448 4210, 84834090. 8483.6099. 8483.9090. 8501 5230, 8501.5290,

8504 2100, 8504.2300, 8s04.3300, 8504 3400, 8524.1100, 8532 2900,

8535 3010. 8535.4010. 8536.2090, 8536.9090, 8537 2000, 8546.9000, and

9620 0000

dated the 5th June, 2006;

(ii)

lov percent on goods falling under tariff slab of twenty-five per cent and higher slabs

as well as slabs of specific rates, except

(a) the following goods which shall be charged at the rate of six percent, namely: -

2203.0000, 2204.1 ooo, 2204.2100, 2204 2200, 2204.2900' 2204 3000'

2205.1000, 2205.9000, 2206.0000, 2207 1000, 22082000, 22083000,

2208 4OOO,2208.5000, 2208.6000, 22087000, and 2208 9000

(b) the following goods which shall be charged at the rate of two percent, namely: -

(i) 1507 1000, 15079000, 1511 1000, 15119010. 151 1 .9020, 151 1 .9030,

1512 1100, 15121900, 1s122100, 1512.2900. 1514.1100. 1514 1900,

1514.9100 and 1514.9900: and

(ii) cars, jeeps, light commercial vehicles in CKD condition exceeding 1,000 cc

and heavy commercial vehicles in CKD condition;

fhe value of goods for purpose of this levy shall be the value as determined under section

25 or section 25A of the said Act, as the case may be.

3 The additional customs duty shall not be levied on the following, namely' -

("i ) import of plant and machinery used in manufacturing or production of goods a_s^is

classifiable under chapter 84 and 85 to the First Schedule to the customs Act, '1969

(lV of 1969);

(ii) import under chapter 99 of the First schedule to the customs Act, 1969 (lV of 1969);

(iii) import under the Fifth schedule to the customs Act, 1969 (lV of 1969), excluding, -

(a) serial numbers 30, 33 and 35 of the Table of Part-l,

(b) serial numbers 102, 111,1'16(except xvi), 1'17 and 118of theTableof Partlll;

(iv) import under the Baggage Rules, 2006;

(v) import under Notification No.SRO.577(l)/2005 dated the 6th June'2005,

(vi) import under Notification No.SRO.565(l)/2006 dated the 5th June, 2006;

(vii) import under Notification No.SRO.693(l)/2006 dated the 1'' July, 2006;

(viii) import under temporary importation scheme notified vide Notification No. s.R.o.

492(l)12009, dated the 13rh June, 2009;

(ix) imports under condition (vii) of Notification No SRO 67 8(l)12004, dated the 7th

August, 2004, by the Exploration and Production Companies, their contractors and

se'iice companies for offshore pro.iects only made with effect from the '18th August,

2018:

(x) import of cars, .ieeps and light commercial vehicles in CKD condition up to 1,000cc

and import of vehicles in CBU condition up to 850cc.; and

(xi) lmports under PCT codes 8703.8030, 8711.6040 and 87'1 1 6060

This Notification shall take effect from the '1st day ol July , 2026

lC No 1(1)/2015-CBl

(A had Jawwad)

Ad onal Secretary