政策法规现行有效巴基斯坦清关税务

Additional Customs Duty

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	2025-06-30	2025-06-30	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-30

生效06-30

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 1151(I)/2025号通知，自2025年7月1日起对进口货物征收附加关税。该通知取代了2024年的SRO 929(I)/2024。新规根据基础关税税率档位设定不同附加税：15%档及特定商品（如咖啡、茶叶、塑料原料、纺织纱线等）加征2%；20%档加征4%；30%及以上高档位加征6%，但部分植物油及CKD车辆除外（按2%计）。机械设备（84/85章）、第99章、第五附表免税项、行李及个人物品等明确豁免。

巴基斯坦 FBR 海关法规 SRO 1151(I)/2025（2025-06-30）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVENUE

(REVENUE DIVTSTON)

lslamabad, the 30th June, 2025.

NOTIFICATION

(cusroMs)

S.R.O. 1'151 (l)12025.-lnexerciseofthepowersconferredbysub-section(5)of section

18 of the Customs Act, 1969 (lV of 1969), and in supersession of its Notification No. S.R.O.

929 (l)12024, dated the 30th June, 2O24,lhe 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 percenf on, -

(a)

goods falling under tariff slab of 15%;

(b)

goods imported under Notifications No. S.R.O.655(l)/2006 and

656(1y2006 both dated the 5th June, 2006; and

(c)

goods imported under following PCT codes, -

'090 1 .1 100, 0901.1200, 0901.2100, 0901.2200, 090'1.9000,

1000, 0902.2000, 0902.3000, 0902.4010, 0902.4020,

0902.4090, 0903.0000, 1201.9000, 2710.1941 3901 .1000,

3901.2000, 3901.3000, 3901.4000, 3901.9000, 3902.1000,

3902.2000, 3902.3000, 3902.9000, 531 1.0000, 5407.1000,

5407.2000, 5407.3000, 5407.4100, 5501.2000, 5501 4000,

5501.9000, 5503.2010, 5503.2090, 5503 4000, 5503.9000,

5506.2000, 5506 9000, 5509.2100, 5509.2200, 5509.4100,

5509.4200, 5509 5100, 5509.5200, 5509.5300, 5509.5900,

5509.6100, 5509.6200, 5509 6900, 5509.9100, 5509 9200,

5509.9900, 5510.1 '100, 551 0. '1200, 5510.2000, 5510 3000,

N\- 5510.9000, 551 1 ,1000, 5511.2000, 5511.3000, 5512.1110,

5512.2110, 5512.2120, 5512.9110, 5512.9120, 5512.9920,

5513.'l 1 10, 5513.1 120, 5513.1210, 5513.1220, 5513.'1 31 0,

5513.1320, 551 3.1910, 55 13.1 920, 5514.1110, 5514.1120,

5514.1210, 5514.1220, 5514.1910, 5514.1920, 5515.1120,

5515.1210. 5515 1310, 551 5.191 0, 5515.2110, 5515.2210,

551 5.2910, 5515.91 10, 5515.9910, 551 6.1 100, 5s16.2'100,

5516.3100, 5516.4100, 5516.9100, 5516.9300 5516.9400";

(ii) four percenf on goods falling under tariff slab of 20%; and

(iv) six percenf on goods falling under tariff slab of 30% and higher slabs as well

as slabs of specific rates, except the following which shall be charged at the

rate of two percent, namely: -

(a) goods falling under PCT codes 1507.1000, 1507.9000, 1511.1000,

151 1.9010,1 51 1.9020, I 51 1.9030, 1 512.1 I 00, 1 512.1 900, 1512.2100,

1512.2900, 1 514.1 1 00, 1 514. 1 900,'1 514.91 00 and 1 514.9900; and

)

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

cc and heavy commercial vehicles in CKD condition;

The 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.

J 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 as 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, -

(1) serial numbers 30, 33 and 35 of the Table of Part-|,

(2) serial numbers 102, 110,111, 116(except xvi), 117 and 118 of the

Table of Part lll;

(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 Sth June, 2006;

(vii) import under Notification No.SRO.693(l)/2006 dated the 1't July, 2006;

(viii) import under temporary importation scheme notified vide Notification

No. S.R.O. 492(l)12009, dated the 13th June, 2009;

(ix)

imports under condition (vii) of Notification No. SRO 678(l)/2004, dated

the 7th August,2O04,by the Exploration and Production Companies,

their contractors and service companies for offshore projects only made

with effect from the 'l Bth August, 2018;

(x)

import of cars, jeeps 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, 871 1.6040 and 8711.6060

This Notification shall take effect from the 1"tday of July, 2025.

t-1l^t-

lC. No. 1(1)/201s-CBI

(wajid Ali)

Additional Secretary