Regulatory Duty
巴基斯坦 FBR 海关法规 SRO 1152(I)/2025（2025-06-30）
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, AND REVENUE
(REVENUE DIVISION)
lslamabad. the 30th June, 2025
NOTIFICATroN
(cusroMS)
s.R.o'1152(1y2025,-lnexerciseofthepowersconferredbySub.section(3)ofSectionlEoftheCUStomS
Act, 1969 (lV of 1969) and in supersession of its Notification No. S.R.O. 528(lll2o24 ' dated the 30th June 2024'
the Federal Government is pleased to levy regulatory duty on import of goods specified in column (3) of the Table
below, fa ing 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
(%l
(1) (2) (3) (4)
- 0101 .2100 Pure-bred breeding animals 5
- 01.0s Live poultry, that is to say, fowls of the species 5
Gal/us domesticus, ducks' geese, turkeys and
ouinea fowls (except GrandparenUparent stock
6f i"k"n, PCT codes 0105.1100 and
"t
0105.9400) ).
3 01 05.1 1 00 Fowls of the species Gal/us domestlcus 10
(chicken)
4 0105.9400 Fowls of the species Gal/us dornesticus 10
(chicken)
5
5 0106.1900 Other
\,/
6 0106.3200 Psittaciformes (including parrots, parakeets, 5
macaws and cockatoos)
7 0206.1 000 Of bovine animals, fresh or chilled 5
fi$ 5
8 03.01 Live
9 03.02 Fish, fresh or chilled, excluding fish fillets and
other fish meat of heading 03.04.
10 03.03 Fish, frozen, excludlng fish fillets and other fish 17 .5
meat of heading 03.04.
03.04 Fish fillets and other fish meal (whether or not 17.5
1'1 minced), fresh, chilled or frozen (PCT code
except 0304.6200).
- 0304.6200 Catfish (Pangaslus spp., Si/urus spp., Claias 28
spp., lctalurus sPP.)
- 0305.2000 Livers, roes and milt of fish, dried, smoked, 10
salted or in brine
14 0305.3',100 Tilapias (Oreochromis spp.), catfish (Pangasius 10
spp., Silurus spp., Clarias spp., lctalurus spp )'
carp (Cyprinus sPP., Carassius sPP.,
Ctenopharyngodon idellus, Hypophthalmichthys
spp, Cirrhinus spp.. Mylopharyngodon piceus,
iitta catta, Labeo spp.. Osteochrlus hasselti
Leptobarbus hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa sPP.)
- 0305.3200 Fish of the families Bregmacerotidae, 10
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae,Merlucciidae, Moridae and
Muraenolepididae
10
16 0305.3900 Other
17 0305.4100 Pacific salmon (Oncorhynchus 10
nerka,Oncorhynchus gorbuscha,
Oncorhynchus keta, OncorhYnchus
tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)
V-" 18 0305.4200 Herrings (Clupea harengus, Clupea pallasii) 10
'19 0305.4300 Trout (Salmo trutta, Oncorhynchus mykiss, 10
Oncorhynchus clarki, Oncorhynchus
aquabonita, Oncorhynchus gilae,
O-ncorhynchus apache and Oncorhynchus
chrysogaster)
- 0305.4400 Tilaoias (Oreochromis spp ). catfish (Pangasius 10
.pp.. S'lrrut spp., Clarias spp. lctalurus spp ),
carp (Cyprinus spp., Carassius spp.'
Ctenopharyngodon idellus, Hypophthalmichthys
soo., Cirrhinus spp.. Mylopharyngodon piceus
iatla catla, Labeo spp.. Osteochrlus hasselti,
Leotobarbus hoeveni, Megalobrama spp' )'eels
(Anguilla spp.). Nile perch (Lates niloticus) and
snakeheads (Channa sPP.)
- 0305.4900 other 10
- 0305.5100 Cod (Gadus morhua, Gadus ogac'Gadus 5
macrocephalus)
- 0305.5200 Tilapias (Oreochromis spp.), catfish (Pangasius 5
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.)
- 0305.5300 Fish of the families Bregmacerotidae, 5
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae. Merlucciidae, Moridae and
Muraenolepididae, other than cod (Gadus
morhua, Gadus ogac, Gadus macrocephalus)
- 0305.5400 Herrings (Clupea harengus, Clupea pallasii), 5
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella
(Sardinella spp.), brisling or sprats (Sprattus
sprattus), mackerel (Scomber spombrus'
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 (Xiphras
gladius), Kawakawa (Euthynnus affinis),
bonitos (Sarda spp.), marlins, sailfishes,
spearfish (lstioPhoridae)
5
t6. 0305.5900 Other
- 0305.6100 Herrings (Clupea harengus,Clupea pallasii) 5
28 0305.6200 Cod (Gadus morhua, Gadus ogac, Gadus 5
macrocephalus)
29 0305.6300 Anchovies (Engraulis sPP.) 5
30 0305 6400 Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., lctalurus spp ),
carD (Cvprinus spp.. Carassius spp
Ctenopharyngodon idellus. Hypophthalmtchthys
soD.. Cirrhrnus spp Mylopharyngodon piceus'
iatla catla, Labeo spp., Osteochilus hasselti'
Leptobarbus hoeveni, Megalobrama spp'),eels
(Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa sPP )
- 0305.6900 Other 5
32 0305.7100 Shark fins
JJ 0305.7200 Fish heads, tails and maws 5
5
34 030s.7900 Other
03.06 Crustaceans. whether in shell or not, live, fresh, 5
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, irozen, 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)
JO. 0306.3500 Cold-water shrimps and prawns (Pandalus 10
spp., Crangon crangon)
10
3t. 0306.3600 Other shrimps and Prawns
10
- 0306.9500 Shrimps and Prawns
- 03.07 Molluscs, whether in shell or not' live, fresh, 5
chilled. 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 pellets of molluscs, fit for
human consumPtion.
40 03.08 Aouatic invertebrates other than crustaceans 5
and molluscs. live, fresh, chilled, frozen' dned'
salted or in brine; smoked aquatic invertebrates
other than crustaceans and molluscs, whether or
not cooked before or during the smoking
\ r,, process, flours, meals and pellets of aquatic
invertebrates other than crustaceans and
molluscs, fit for human consumption'
41 04.02 Milk and cream, concentrated or containing 20
sugar or other sweetening matter
- 04.03 Yoourt: buttermllk, curdled milk and cream' 2a
teihir and other fermented or acidlfied milk and
cream, whether or not concentrated or
containing added sugar or other sweetening
matter oi flavoured or containing added fruit,
nuls or cocoa.
20
0404.1010 Whey powder
44 04.05 Butter and other fats and oils derived from milk, 20
dairy spread.
40
45 04.06 Cheese and curd.
04.o7 Birds'eggs, in shell, fresh, preserved or cooked 10
(except PCT code 0407.2100).
47 . 0407 .2100 Of fowls of the species Gallus domesticus
(chicken)
48 04.08 Birds' eggs, not in shell, and egg yolks, fresh' 12
dried, cooked by steaming or by boiling in water,
moulded. frozen or otherwise preserved,
whether or not containing added sugar or other
sweelening matter.
- 0409.0000 Natural honey 24
- 0410 0000 lnsects and other edible products of animal 5
origin, not elsewhere specified or included
- 06.01 Bulbs, tubers, tuberous roots, corms, crowns 10
and rhizomes, dormant, in groMh or in flower;
chicory plants and roots other than roots of
heading 12.12.
5?. 06.02 Other live plants (including their roots), cuttings 10
and slips; mushroom sPawn.
- 06.03 Cut flowers and flower buds of a kind suitable 10
for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or
otherwise prepared.
- 06 04 Foliage, branches and other parts of plants, 10
without 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,
\I/ impregnated or otherwise prepared.
)n
0701.9000 Ware Potato
56 0703.9000 Leeks and other alliaceous vegetables 5
57 07 .04 Cabbages, cauliflowers, kohlrabi, kale and 5
similar edible brassicas, fresh or chilled (except
PCT code 0704.9000)
58 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium 5
spp.), fresh or chilled.
5
59 0706.9000 Other
60 07.09 Other vegetables, fresh or chilled (except PCT 10
codes 07b9.2000, 0709.3000 and 0709.4000)
- 0709.2000 Asparagus
- O7O9.4OOO Celery other than celeriac 5
63 07.10 Vegetables (uncooked or cooked by steaming 5
or boiling in water), frozen.
64 07 .11 Vegetables provisionally preserved but 5
unsuitable rn that state for immediate
consumption. (except PCT codes 0711.4000)
65 07 .12 Dried vegetables, whole, cut, sliced, broken or 5
in powder, but not further prepared (except
PCT codes 0712.3300)
- 0714.1000 Manioc (cassava) 10
67 0714.2000 Sweet potatoes 10
68 0714.5000 Yautia (Xanthosoma sPP.) 5
5
69 0714.9000 Other
70 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or 16
dried, whether or not shelled or peeled except
PCT code 0801.3200).
20
- 0801.3200 Shelled
'10
- 0802.1 1 00 ln shell
10
.7,1, 0802.1200 Shelled
- 0802.8000 Areca (Betel Nuts) 20
36
- 0802.9100 Pine nuts in to shell
\l-/ 36
76 0802.9200 Pine nuts shelled
Jr)
77 0802.9900 Other
78 08.03 Bananas, including plantains' fresh or dried' 10
79 08.04 Dmaatnegso, efsig asn, dp inmeaanpgpolestse,e anvso, cfaredsohs, ogru advraiesd, 20
(excEpt PCT codes 0804.1010,0804.1020 and
0804.2000)
10
80 0804.1010 Fresh
10
81 0804.1020 Dried
82 08.05 Citrus fruit, fresh or dried (except PCT codes 20
- 1 OOO, 0805.4000 and 0805.9000)
12
83 0805.1000 Oranges
12
84 0805.4000 Grapefruit and Pomelos
12
85 0805.9000 Other
- 0807.2000 Papaws (papayas) 36
- 08.08 Apples, Pears and Quinces, fresh (except PCT 24
code 0808.1000)
- 0809.2100 Sour cherries (Prunus cerasus) 36
28
- 0809.2900 Other
Jb
- 0809.3000 Peaches, including nectarines
28
- 0809.4000 Plums and sloes
- 08.10 Other fruit, fresh (except PCT code 0810.9010) 24
- 08.1 1 oFrru itb aonildin ngu itsn, uwnactoeork, efdro ozre cno,o kwehde bthye srt eoarm innogt 24
containing added sugar or other sweetening
matter(except PCT code 0811 2000)
- Rasoberries, blackberries, mulberries' 16
081 1.2000
loganberries. black. white or red currants and
gooseberries
24
- 0812.1000 Cherries
36
- 08'13.3000 Apples
28
- 0813.4010 Tamarind
28
- 0813.4020 Cherries
oo 0813.4040 Peaches (arroo) JO
.L
36
- 0813.4060 Lichis
36
101 08'r 3.4070 Raisins
Jb
10? 0813.4090 Other
103 08'13.5000 Mixtures of nuts or dried fruits of this chapter 28
Peel of citrus fruit or melons (lncluding
104 0814.0000 watermelons) fresh, frozen, dried or
provisionally preserved in brine, in sulphur water 30
or in other preservative solutions.
'10
- 0910.1 100 Neither crushed nor ground
10
106 1004.9000 Other
24
'107 1005.9000 Maize
20
108 1 10'1 .00'10 Wheat flour
20
109 1 102.9000 Maida
20
'102.9000 Semolina
1 10. 1
28
111 1104.1200 Of oats
.
112 12.02 Ground-nuts, not roasted or otheMise cooked, '16
whether or not shelled or broken
Rs.400/Kg
113 1404.9020 Betel leaves
114 15.17 Margarine; edible mixtures or preparations of '10
anir;al or vegetable fats or oils or of fractions of
different fats or oils of this Chapter' other than
edible tats or oils or their fractions of heading
15.16.
- '1601 .0000 Sausages and similar products, of meat, meat 20
1
offal or blood; food preparations based on
these products.
116 16.02 Other prepared or preserved meat, meat offal, 20
blood or insects.
117 16.04 Prepared or preserved fish; caviar and caviar 10
substitutes prepared from fish eggs (except PCT
code 1604.1 800).
118 1604.1800 Shark fins 5
119 16.05 Crustaceans. molluscs and other aquatic 10
invertebrates, prepared or preserved.
120 17 .04 Sugar confectionery (including white chocolate), 40
not containing cocoa.
L--
121 18.03 Cocoa paste, whether or not defatted. 10
10
122 1804.0000 Cocoa butter. fat and oil
123 1805.0000 Cocoa powder, not containing added sugar or '10
other sweetening matter.
124 18.06 Chocolate and other food preparations 10
containing cocoa (except PCT code 1806'2020)
125 1 9.01 Mmaelat le, xstrtaacrct,h f ooord mpraelpt aeraxttiroancst ' onf oflto ucor,n gtaroinaintsg, 10
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
ba.ba, 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 190'1 1000 and
1901 .2000)
tzo 19.02 Pasta. whether or not cooked or stuffed (with 20
meat or other substances) or otherwise
prepared. such as spaghetti, macaroni noodles'
lasagne. gnocchi, ravioli cannelloni: couscous,
whether or not PrePared.
- 19.04 Prepared foods obtained by the swelling or 20
roasting of cereals or cereal products (for
example, corn flakes). Cereals (other than maize
icorn)) rn grain form or in the form of flakes or
other woried grains (except flour' groats and
meal), pre- cooked or otherwise prepared, not
elsewhere specified or included.
128 19.05 Bread, pastry, cakes, biscuits and other bakers' 20
wares, whether or not containing cocoa:
communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers'
rice paper and similar Products.
- 20.01 Vegetables, fruit, nuts and other edible parts of 30
plants, prepared or preserved by vinegar or
acetic acid.
130 20.02 Tomatoes prepared or preserved otherwise than 20
by vinegar or acetic acid
131 20.03 Mushrooms and truffles, prepared or preserved 30
otherwise than by vinegar or acetic acid'
44
132 2004.1000 Potatoes
IJJ 2004.9000 Other vegetables and mixture of vegetables 40
Other vegetables prepared or preserved 20
134 20.05
otherwise than by vinegar or acetic acid, not
\,t_- frozen, other than products of heading 20.06'
- 2006.0000 Vegetables, fruit, nuts, fruit peel and other parts
of [lants, preserved by sugar (drained, glac6 or
crystallized).
136 20.07 Jams, fruit jellies, marmalades, fruit or nut puree 20
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or other
sweetening matter except 2007 9900'
30
137 2007.9900 Other
138 20.08 Fruit, nuts and other edible parts of plants, 20
otherwise prepared or preserved, whether or not
containing added sugar or other sweetening
matter or spirit, not elsewhere specified or
included (except PCT code 2008.2000 and
2008.9700).
139 2008 2000 PineaPples 40
30
140 2008.9700 Mixtures
141 20.09 Fcorucito onru nt uwt.lauitceeso (iancnludd invge ggleaptaeb mleu jsuti caensd, 48
unfermented and not conlaining added spirit,
whether or not containing added sugar or other
sweetening matter.
142 21 .01 Extracts, essences and concentrates, of coffee, 30
tea 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
- 1 1 10 & 2',1 01. 1 120).
143 2101.',|110 lnstant coffee in bulk 15
144 2101 .',t 120 lnstant coffee in retail Packs
145 21 .03 Sauces and preparations therefore; mixed 40
condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
146 21 .04 Soups and broths and preparations therefore; 20
homogenised composite food preparations'
- 2105.0000 lce cream and other edible ice, whether or not 20
containing cocoa
148 21 .06 Food preparations not elsewhere specified or 20
included (except PCT codes 2106'9030,
21 06.9070 and 21 06.9090)
30
149 2106.9090 Other
150 22.O1 Waters, including natural or artificial mineral 30
waters and aerated waters, not containing
added sugar or other sweetening matter nor
flavoured; ice and snow.
- 22.02 Waters, including mineral waters ando are rated 20
waters, containing added sugar other
sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit' nut or
vegetable juices of heading 20.09
- 2309.1000 Dog or cat food. put up for retail sale 40
- 2401 .2000 Tobacco, partly or wholly stemmed/ stripped 40
- 24.02 Cigars, cheroots, cigarillos and cigarettes, of 20
tobacco or of tobacco substitutes.
- 24.03 Other manufactured tobacco and manufactured 20
tobacco substitutes, "homogenised" or
"reconstituted" tobacco; tobacco extracts and
essences.
156 25.15 Marble, travertine, ecaussine and other 10
calcareous monumental or building stone of an
apparent specific gravity of 2.5 or more, and
aiabaster, 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)
- 2515.2000 Ecaussine and other calcareous morlumental or 5
building stone; alabaster
158 25.16 Granite, porphyry, basalt, sandstone and other 10
monumental or building stone, whether or not
rouohlv trimmed or merely cut by sawing or
oth6rwise. into blocks or slabs of a rectangular
(including square) shaPe.
- 2710.1996 White Oil 5
10
- 2710.12',10 Motor Spirit
tot. 2804.2100 Argon 5
- 2804.3000 Nitrogen 5
2.5
- 2811 .2100 Carbon dioxide
2.5
- 2827 .2000 Calcium chloride
2.5
- 2827 .3100 Of magnesium
- 2827 .3500 Of nickel
"-'
2.5
167 . 2827 .3900 Other
- 28.28 Hvoochlorites; commercial calcium hypochlorite:
chlorites, hypobromites (except PCT code PCT
code 2828.9000).
la
169 2833.2100 Of magnesium
2.5
170 2833.2200 Of aluminium
171 2836.2000 Disodium carbonate 5
172 2847 .0000 Hydrogen peroxide, whether or not solidified 2.5
with urea. ,
173 2849.1000 Calcium (Carbides)
't74 2903.1300 Chloroform (trichloromethane) excluding 10
Pharma grade
- 2903.7100 Chlorodif luoromethane 16
- 2915.3930 sec-Butyl acetate 5
- 2915.3940 Methyl acetate
- 29'15.3990 Other
I
- 2917 .3920 Di-Otcyl Terephthalate (DOTP)
16
- 2933.4990 Levofloxacin
'181 2939.3000 Caffeine and its salt 16
.
3206.4990 Other ( Master batches ) 8
10
- 3208.1010 Varnishes
10
- 3208.1090 Other
5
- 3208.2090 Other
5
- 3208.9011 Varnishes
5
187 3208.9019 Other
188 3208.9020 Other varnishes
189 3208.9090 Other
190 32.09 Paints and varnishes (including enamels and 5
lacquers) based on synthetic polymers or
chemicaily modified natural polymers, dispersed
or dissolved in an aqueous medium.
\\--
44
191 Perfumes and toilet waters.
Beautv or make- up preparations and 44
't92 33.04
prepaiations for the care of the skin (other than
medicaments), including sunscreen or sun tan
preparations; manicure or pedicure
preparations.
193 33.05 Preparations for use on the hair. 44
194 33.06 Preparations for oral or dental hygiene, including 40
denture fixative pastes and powders; yarn used
to clean between the teeth (dental floss), in
individual retail Packages.
- Pre- shave, shaving or after- shave 40
33.07
Dreoarations, personal deodorants bath
preparations, depilatories and other perfumery'
cosmetic or toilet preparations, not elsewhere
soecified or included: prepared room
deodorisers, whether or not perfumed or having
disinfectant proPerties.
196 34.01 Soao: orqanic surface- active products and 40
preparatio-ns for use as soap, in the form of bars'
cakes, moulded pieces or shapes' whether or
not containing soap; organic surface- active
products and preparations for washing the skin
in the form of llquid or cream and put up for retail
sale, whether or not containing soap; paper'
wadding, felt and nonwovens' impregnated,
coated or covered with soap or detergent'
- 3402.3100 Linear alkylbenzene sulphonic acids and their 5
salts
- 3402.5000 Preparatio