Regulatory Duty - Superseded S.R.O. No 1152(I)2025 dated 30.6.2025
巴基斯坦 FBR 海关法规 SRO 1064(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.1064(1y2026.- ln exercise of the powers conferred by sub-section (3) of section
1B of the Customs Act, 1969 (lV of 1969) and in supersession of its Notification No. S.R.O.
i152(l)12025, dated the 30th June, 2025, the Federal Government is pleased to levy regulatory
duty on import of goods specified in column (3) of the Table below, falling under the PCT Code
of the First Schedule to the said Act specified in column (2) of the said Table, at the rates
specified in column (4) thereof, namely: -
TABLE
S. No PCT Code Description Rate of
Regulatory
Duty (%)
(1) (2t (3) (4)
0101 2100 Pure-bred breeding animals 4.0
1
2 01.05 Live poultry, that is to say, fowls of the species 40
Gallus domesticus, ducks, geese, turkeys and
guinea fowls (except GrandparenUparent stock of
chicken, PCT codes 0105.1100 and 0105 9400) )
3 0105 1100 Fowls of the species Gallus domesticus (chicken) 8.0
4 0105.9400 Fowls of the species Gallus domesticus (chicken) B,O
40
5 01 06.1 900 Other
6 0106.3200 Psittaciformes (including parrots, parakeets, 4.0
macaws and cockatoos)
7 0206.1 000 Of bovine animals, fresh or chilled 4.0
40
B 03.01 Live fish
I
03.02 Fish, fresh or chilled, excluding fish fillets and other 4.0
fish meat of heading 03.04.
10 03.03 Fish, frozen, excluding fish fillets and other fish 140
meat of heading 03.04.
11 I
03.04 Fish fillets and other fish meat (whether or not 14.0
minced), fresh, chilled or frozen (PCT code except
0304.6200).
12 I OgOa.OZOO Catfish (Pangasius spp., Silurus spp., Clarias spp. 200
,
lctalurus spp. )
0305.2000 Livers, roes and milt of fish, dried, smoked, salted B,O-g
L or in bnne
14 0305.3100 Tilapias (Oreochromis spp.), catfish (Pangasius 8.0
spp., Silurus spp., Clarias spp.' lctalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus,Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla spp.)' Nile perch
Lates nrloticus and snakeheads Channa s
't5 0305.3200 Fish of the families Bregmacerotidae' 8.0
Euclichthyidae, Gadidae, Macrouridae,
tVlelanonidae, Merlucciidae, Moridae and
M u raenole ididae
8.0
'16 0305.3900 Other
17 0305.4100 Pacific salmon (OncorhYnchus B,O
nerka, Oncorhynch us gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Danube salmon H ucho hucho
1B 0305 4200 H IrInsS (C Upea harensUS, upea pa aS B0
.10 0305.4300 Trout (Salmo trutta, Oncorhynchus mykiss, B0
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorh nchus ch S aster
20 0305.4400 Tilapias (Oreochromis spp.), catfish (Pangasius 80
spp., Silurus spp., Clarias spp., lctalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp.' Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp ,
Osteochtlus hasselti, Leptobarbus hoeveni,
Megalobrama spp.),eels (Anguilla spp ), Nile perch
Lates niloticus and snakeheads Channa s
8.0
lt 0305 4900 Other
22 0305.5100 Cod (Gadus morhua, Gadus ogac,Gadus 4.0
macroce halus
23 0305.5200 Tilapias (Oreochromis spp.), catfish (Pangasius 40
spp., Silurus spp., Clarias spp., lctalurus spp.), carP
(Cyprinus spp., Carassius sPP., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp
'
Mylopharyngodon piceus, Catla catla, Labeo spp,
Osteochilus hasselti, Leptobarbus hoeveni,
IVesa ob ama Spp ) ee S Ansui a Spp ) N pe h
LateS n loticus and Snakehead Channa S
24 0305.5300 Fish of the families Bregmacerotidae, 4.0
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, other than cod (Gadus morhua,
Gadus o ac Gadus macroce halus
25 0305.5400 Herrings (Clupea harengus, Clupea pallasii), 4.0
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), lndian
mackerels (Rastrelliger spp.), seerfishes
(Scomberomorus spp.), jack and horse mackerel
(Trachurus spp.), jacks, crevalles (Caranx spp.),
cobia (Rachycentron canadum), silver pomfrets
(Pampus spp.), Pacific saury (Cololabis saira),
scads (Decapterus spp,), capelin (Mallotus
villosus), swordfish (Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos (Sarda spp.), marlins,
sailfishes, s a rfis h lstio horidae
lo 0305.5900 Other 4.0
tt 0305.6100 Herrings (Clupea harengus,Clupea pallasii) 4.0
28 0305 6200 Cod (Gadus morhua, Gadus ogac, Gadus 4.0
macroce halus
29 0305.6300 Anchovies (Eng raulis spp.) 4.0
30 0305 6400 Tilapias (Oreochromis spp.), catfish (Pangasius 4.0
spp., Silurus spp., Clarias spp., lctalurus spp.), carp
(Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.),eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads (Channa spp.)
31 0305 6900 Other 4.0
40
0305 71 00 Shark fins
JJ 0305.7200 Fish heads, tails and maws 4.0
34 0305.7900 Other 4.0
.E 03.06 Crustaceans, whether in shell or not, live, fresh, 4.0
chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or not
cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by
boiling in water, whether or not chilled, frozen,
dried, salted or in brine; flours, meals and pellets of
crustaceans, fit for human consumption (except
PCT codes 0306.3500, 0306.3600 and 0306.9500)
36 0306 3500 Cold-water shrimps and prawns (Pandalus spp., 8.0
Cran on cran on
0306.3600 Other shrimps and prawns 8.0
JO 0306.9500 Shrimps and prawns B0
--\r
20 03 07 Arlolluscs, whether in shell or not, live, fresh, chilled' 4.0
frozen, dried, salted or in brine; smoked molluscs,
whether in shell or not, whether or not cooked
before or during the smoking process; flours, meals
and ellets of molluscs fit for human consum tion
40
40 03 08 Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted or
in brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked
before or during the smoking process; flours, meals
and pellets of aquatic invertebrates other than
crustaceans and molluscs, fit for human
consum tion
41 04 02 lMilk and cream, concentrated or containing sugar 16.0
or other sweetenin matter
42 04.03 Yogurt; buttermilk, curdled milk and cream, kephir 16.0
and other fermented or acidified milk and cream'
whether or not concentrated or containing added
sugar or other sweetentng matter or flavoured or
containin added fruit nuts or cocoa.
43 0404.1010 Whey powder 16.0
44 04.05 Butter and other fats and oils derived from milk, 16 0
dai S read
45 04.06 Cheese and curd 20.0
46 04.07 Birds'eggs, in shell, fresh, preserved or cooked 8.0
exce t PCT code 0407.2100
47 0407.2100 o,f fo IS of th Spec S a US dom St cuS (chIck n) 128
4B 04 08 Birds'eggs, not in shell, and egg yolks, fresh, dried, 9.6
cooked by steaming or by boiling in water,
moulded, frozen or otheruise preserved, whether or
not containing added sugar or other sweetening
matter
49 0409.0000 Natural honey 20.0
40
50 04.1 0 Insects and other edible products of animal origin'
not elsewhere s ecified or included
51 06.01 Bulbs, tubers, tuberous roots, corms, crowns and 8.0
rhizomes, dormant, in groMh or in flower; chicory
lants and roots other than roots of head in 12.12
52 06.02 Other live plants (including their roots), cuttings and 80
sli S mushroom s awn
06.03 Cut flowers and flower buds of a kind suitable for 8.0
bouquets or for ornamental purposes' fresh' dried,
dyed, bleached, impregnated or othenvise
re ared
54 06.04 Foliage, branches and other parts of plants, without 8.0
flowers or flower buds, and grasses, mosses and
lichens, being goods of a kind suitable for bouquets
or for ornamental purposes, fresh, dried, dyed,
bleached, im re nated or otherwise re ared
EE 0701.9000 Ware Potato 16 0
40
56 0703 9000 Leeks and other alliaceous vegetables
40
57 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar
edible brassicas, fresh or chilled (except PCT code
0704 9000
58 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium 4.0
fresh or chilled.
S
4.0
59 0706.9000 Other
bU 07.09 Other vegetables, fresh or chilled (except PCT 8.0
codes 0709.2000, 0709.3000 and 0709.4000
4.0
61 0709.2000 Asparagus
40
oz 0709 4000 Celery other than celeriac
OJ 07.'10 Vegetables (uncooked or cooked by steaming or 4.0
boilin in water frozen.
40
64 07.11 Vegetables provisionally preserved, but unsuitable
in that state for immediate consumption. (except
PCT codes 0711.4000
65 07 12 Dried vegetables, whole, cut, sliced, broken or in 4.0
powder, but not further prepared (except PCT
codes 0712.3300
66 0714 1000 Manioc (cassava) 8.0
67 0714.2000 Sweet potatoes 8.0
oo 0714 5000 Yautia (Xanthosoma spp.) 4.0
69 0714.9000 Other 4.0
70 08 01 Coconuts, Brazil nuts and cashew nuts, fresh or 12.8
dried, whether or not shelled or peeled except PCT
code 0801 3200
71 0801.3200 Shelled 16 0
72 0802 1 100 ln shell 8.0
80
/3 0802.1200 Shelled
74 0802.8000 Areca (Betel N uts) 16.0
200
0802.9100 Pine nuts, in shell
/o 0802 9200 Pine nuts shelled 20.0
77 0802.9900 Other 20.o
7B 08.03 Bananas, including plantains, fresh or dried 8.0
79 08.04 Dates, figs, pineapples, avocados, guavas, 16 0
mangoes and mangosteens, fresh or dried (except
PCT codes 0804.1010 0804.1020 and 0804.2000
BO 0804.1 01 0 Fresh B,O
B1 0804.1 020 Dried 8.0
82 08 05 Citrus fruit, fresh or dried (except PCT codes 16 0
0805.1000, 0805.4000 and 0805.9000
B3 0805 1000 Oranges v.b
B4 0805 4000 Grapefruit and pomelos 9.6
96
85 0805.9000 Other
200
86 0807.2000 Papaws (pa a as)
87 08.08 Apples, Pears and Quinces' fresh (except PCT 20.0
code 0808.1000
BB 0809.21 00 Sour cherries (Prunus cerasus) 20.0
200
89 0809 2900 Other
90 0809.3000 Peaches, including nectarines 20.0
20.0
91 0809.4000 Plums and sloes
I
a) 08.10 Other fruit. fresh (exCEpt PcT code 0810 010 20.0
o2 08.11 Fruit and nuts. uncooked or cooked by steaming or 200
boiling in water, frozen, whether or not containing
added sugar or other sweetening matter(except
PCT code 0811.2000
94 0811.2000 RaSpb tr eS blackberries, mu b ll CS osanb tr ES 12.8
b ack h te or d CUfiantS and ooSebell S
20.0
95 081 2. 1 000 C herries
200
96 0813 3000 Apples
20.0
o-7 0813.4010 Tama rind
200
9B 0813.4020 Cherries
oo 08'13.4040 Peaches (arroo) 20.0
20.0
100 0813.4060 Lichis
20.0
0 0813.4070 Raisins
1 1 200
102 0813.4090 Other
103 081 3 5000 IV xtUreS of nutS o dned fruits of th S chapt r 20.0
104 0814 0000 Peel of citrus fruit or melons (lncluding 20.0
watermelons) fresh, frozen, dried or provisionally
preserved in brine, in sulphur water or in other
reservative solutions.
105 0910.1 100 Neither crushed nor ground B,O
8.0
106 1004.9000 Other
20.0
107 1005.9000 Maize
16.0
108 1101.0010 Wheat flour
16.0
109 1102 9000 Maida
16.0
110 1 102 9000 Semolina
20.0
1104.1200 Of oats
1 1 1 128
112 12.02 Ground-nuts. not roasted or otherwise cooked,
whether or not shelled or broken
Rs.320
113 1404.9020 Betel leaves
114 15.17 Margarine; edible mixtures or preparations of 8.0
animal or vegetable fats or oils or of fractions of
different fats or oils ofthis Chapter, other than
edible fats or oils or their fractions of headin 1 5.'16
115 1601 0000 Sausages and similar Products, of meat, meat offal 16.0
or blood, food PreParations based on these
roducts
116 16.02 oth I pI pared or preserved meat, m at offa l, 16.0
b ood o( nSEctS ( Xcept P T codeSICl02 4I00
1602.4200 and 1602 4900
lams 20.0
117 1602.4100 and cuts thereof
L
118 1602.4200 - - Shoulders and cuts thereof 20.0
119 '1602.4900 - - Other, including mixtures 20.0
80
120 16 04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs (except PCT
code 1604.1800
4.0
121 1 604.1 800 Shark fins
122 16.05 Crustaceans, molluscs and other aq uatic B0
invertebrates ared or reserved
123 17.04 Sugar confectionery (including white chocolate), not 20.0
containin cocoa
124 18 03 Cocoa paste, whether or not defatted B0
1) E, 1804.0000 Cocoa butter, fat and oil. 8.0
126 1805 0000 Cocoa powder, not containing added sugar or other 80
sweeten in matter.
127 18 06 Chocotate and other food preparations containing 80
cocoa exce t PCT code 1806.2020
128 19.01 Malt extract; food preparations of flour, groats' 8.0
meat, starch or malt extract, not containing cocoa or
containing less than 40 % by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included; food preparations of goods of
headings 04.01 to 04.04, not containing cocoa or
containing less than 5 % by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included (except PCT codes 1901 .1 000
and 1901.2000
129 19.02 Pasta, whether or not cooked or stuffed (with meat 160
or other substances) or otheruvise prepared, such
as spaghetti, macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not
re ared
130 19 04 Prepared foods obtained by the swelling or roasting 16.0
of cereals or cereal products (for example, corn
flakes). Cereals (other than maize (corn)) in grain
form or in the form of flakes or other worked grains
(except flour, groats and meal), pre- cooked or
otherwise prepared, not elsewhere specified or
included.
131 19 05 Bread, pastry, cakes, biscuits and other bakers' 16.0
wares, whether or not containing cocoa:
communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice
a er and similar roducts
132 20 01 Vegetables, fruit, nuts and other edible parts of 20.0
plants, prepared or preserved by vinegar or acetic
acid.
141 20 02 Tomatoes prepared or preserved otherwise than by 160
vlne ar or acetic acid
134 20 03 lVlushrooms and truffles, prepared or preserved 20.0
otherwise than b vtne ar or acetic acid
20.0
135 2004.1000 Potatoes
136 2004.9000 o h r esetab and m Xtu of egetab eS 20.0
137 20 05 Other vegetables prepared or preserved otherwise 16 0
than by vinegar or acetic acid, not frozen, other
than roducts of headin 20.06.
138 2006.0000 Vegetables, fruit, nuts, fruit Peel and other parts of 160
plants, preserved bY sugar (drained, glac6 or
cryqallized)
'139 20 07 Jams, fruit lellies, marmalades, fruit or nut puree 16.0
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or other
sweetenin matter exce t 2007.9900
20.0
140 2007 9900 Other
141 20.08 Frurt, nuts and other edible parts of plants' 16.0
otherwise prepared or preserved' whether or not
containing added sugar or other sweetening matter
o Spirit, no e he e Sp c fied or nc uded
xce t P T code 200B 2000 and 200B o700
20.0
142 2008.2000 Pineapples
20.0
143 2008.9700 Mixtures
144 20.09 Fruit or nut.juices (including grape must and 20.0
coconut water) and vegetable juices, unfermented
and not containing added spirit' whether or not
containin added su ar or other sweetenin matter
145 21 .01 Extracts, essences and concentrates, of coffee, tea 200
or mate and preparations with a basis of these
products or with a basis of coffee' tea or mate;
roasted chicory and other roasted coffee
substitutes. and extracts, essences and
concentrates thereof (except PCT code 2101 1110
& 2101 .1120
12.0
146 2101 1110 lnstant coffee in bulk
147 2101 .1120 instant coffee in retail Packs 20.0
148 21 .03 Sauces and PreParations therefore; mixed 20.0
condiments and mixed seasonings; mustard flour
and meal and re ared mustard
149 21 .04 Soups and broths and PreParations therefore; 160
homo enised com osite food re arations
150 2105.0000 lce cream and other edible ice, whether or not 16 0
containin cocoa
I 21 .06 Food preparations not elsewhere specified or 16.0
1
included (except PCT codes 2106.9030,2106.9070
and 2'106.9090
200
152 2106 9090 Other
l Ea 22.01 Waters, including natural or artificial mineral waters 20.0
and aerated waters, not containing added sugar or
-Ttr
other sweetening matter nor flavoured; ice and
SNOW
'16.0
154 22.02 Waters, including mineral waters and aerated
waters, containing added sugar or other sweetening
matter or flavoured, and other non-alcoholic
beverages, not including fruit, nut or vegetable
uices of headin 20.09
155 2309.1000 Dog or cat food, put up for retail sale 20.0
156 2401 .2000 Tobacco, partl or wholly stemmed/ stripPed 20.0
157 24.02 Cigars, cheroots, cigarillos and cigarettes, of 16.0
tobacco or of tobacco substitutes.
158 24.03 Other manufactured tobacco and manufactured 16.0
tobacco substitutes; "homogenised" or
"reconstituted" tobacco; tobacco extracts and
essences
159 25.15 Marble, travertine, ecaussine and other calcareous 8.0
monumental or building stone of an apparent
specific gravity of 2.5 or more, and alabaster,
whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a
rectangular (including square) shape (except PCT
code 2515.2000
160 2515.2000 Ecaussine and other calcareous monumental or 4.0
buildin stone; alabaster
tr) 25.16 Granite, porphyry, basalt, sandstone and other 8.0
I
monumental or building stone, whether or not
roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular
includin S ua re sha
162 2710.1996 White Oil 5.0
163 2710.1210 Motor Spirit 10.0
40
164 2804.2100 Argon
165 2804.3000 Nitrogen 4.0
too 2811.2100 Carbon dioxide 2.0
to/ 2827.2000 Calcium chloride 2.0
168
2827.3100 Of magnesium 2.0
20
169 2827 3500 Of nickel
--l
20
170 2827.3900 Other
171 28.28 Hypochlorites, commercial calcium hypochlorite; 20
chlorites; hypobromites (except PCT code PCT
code 2828.9000).
20
172 2833.2100 Of magnesium
173 2833 2200 Of aluminium Z,U
174 2836.2000 Disodium carbonate 4.0
175 | 2B47.OOOO Hydrogen peroxide, whether or not solidified with 2.0
urea
176 2849 1000 Calcium (Carbides) 4.0
177 2903.1 300 Chloroform (trichloromethane) excluding Pharma B0
rade
12.8
178 2903.7100 Chlorodifluoromethane
4.0
179 29'1 5 3930 sec-Butylacetate
4.0
180 2915.3940 Meth I acetate
4.0
11B812 229911 75 33999200 ODthoetrcy TeIephtha a e DoTP 64
12.8
183 2933.4990 Levofloxacin
128
184 2939 3000 Caffeine and its salt
6.4
185 3206 4990 Other ( Master batches )
8.0
186 3208.1 01 0 Varnishes
8.0
187 3208 1090 Other
4.0
'188 3208.2090 Other
4.0
189 3208 901'1 Varnishes
4.0
190 3208.9019 Other
4.0
191 3208.9020 Other varnishes
4.0
192 3208.9090 Other
.10? 32.09 Paints and varnishes (including enamels and 4.0
lacouers) based on synthetic polymers or
chemicaily modified natural polymers, dispersed or
dissolved in an a ueous medium
200
194 33 03 Perfumes and toilet waters
'195 33.04 Beauty or make- uP Preparations and preparations 200
for the care of the skin (other than medicaments),
including sunscreen or sun tan preparations;
manlcure or edicure re arations
200
196 33 05 PIeparat onS for uSe on the ha I
197 33.06 PreparationS foI oIa or d nta hvg en inc ud ns 20.0
den ure fiXat e paS eS nd powderS varn U d to
c ean between the teeth (denta fto S) n nd dua
retail acka CS
198 33 07 Pre- shave, shaving or after- shave PreParations' 20.0
persona deodorantS ba h prepaIat onS
dep atoIeS and other penumery CoSmet c oI to let
preparat onS not SEWh Specifi d or nc uded
p ep red room deodoISerS ether o not
erfumed oI ha n disinfectant ro rtieS
200
199 34.01 Soap; o gan c Surtace act e p oducts and
p epatationS foI U aS SO p n th form of barS
cak moulded p S or ShapeS hethe oI not
conta n ns SOap organ c Surface- act prodUcts
and prepaI t on foI waSh ns the Sk n n the foIm
of qU d oI cream and put Up foI re ale whether
oI not conta n ng S p paper add ns fe and
nonwo nS mpregn ed coated oI COVe