Levy of Regulatory Duty on luxury/essential items

巴基斯坦 FBR 海关法规 SRO 840(I)/2021（2021-06-30）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, AND REVENUE

(REVENUE DIVISION)

Islamabad, the 30th June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O. 840(I)/2021.- In exercise of the powers conferred by sub-section (3) of section 18 of the Customs

Act, 1969 (IV of 1969) and in supersession of its Notification No. S.R.O. 680(I)/2019, dated the 28th June, 2019, 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

Rate of

S. No

PCT Code Description Regulatory

Duty (%)

(1) (2) (3) (4)

1. 0101.2100 Pure-bred breeding animals 5
2. 01.05 Live poultry, that is to say, fowls of the species 10

Gallus domesticus, ducks, geese, turkeys and guinea

fowls (except Grandparent/parent stock of chicken).

1. 0106.1900 Other 5
2. 0106.3200 Psittaciformes (including parrots, parakeets, macaws 5

and cockatoos)

1. 0202.3000 Boneless 5
2. 0206.1000 Of bovine animals, fresh or chilled 5
3. 03.01 Live fish 10
4. 03.02 Fish, fresh or chilled, excluding fish fillets and other 10

fish meat of heading 03.04.

1. 03.03 Fish, frozen, excluding fish fillets and other fish meat 35

of heading 03.04.

1. 03.04 Fish fillets and other fish meat (whether or not 35

minced), fresh, chilled or frozen.

1. 03.05 Fish, dried, salted or in brine; smoked fish, whether 10

or not cooked before or during the smoking process;

flours, meals and pellets of fish, fit for human

consumption.

1. 03.06 Crustaceans, whether in shell or not, live, fresh, 10

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.

1. 03.07 Molluscs, whether in shell or not, live, fresh, chilled, 10

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.

1. 03.08 Aquatic invertebrates other than crustaceans and 10

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

consumption.

1. 04.02 Milk and cream, concentrated or containing sugar or 25

other sweetening matter

1. 04.03 Buttermilk, curdled milk and cream, yogurt, kephir 20

and other fermented or acidified milk and cream,

whether or not concentrated or containing added

sugar or other sweetening matter or flavoured or

containing added fruit, nuts or cocoa.

1. 0404.1010 Whey powder 25
2. 04.05 Butter and other fats and oils derived from milk; 20

dairy spread.

1. 04.06 Cheese and curd. 50
2. 04.07 Birds' eggs, in shell, fresh, preserved or cooked 10

(except PCT code 0407.2100).

1. 0407.2100 Of fowls of the species Gallus domesticus (chicken) 20
2. 04.08 Birds' eggs, not in shell, and egg yolks, fresh, dried, 15

cooked by steaming or by boiling in water, moulded,

frozen or otherwise preserved, whether or not

containing added sugar or other sweetening matter.

1. 0409.0000 Natural honey. 30
2. 0410.0000 Edible products of animal origin, not elsewhere 10

specified or included.

1. 06.01 Bulbs, tubers, tuberous roots, corms, crowns and 10

rhizomes, dormant, in growth or in flower; chicory

plants and roots other than roots of heading 12.12.

1. 06.02 Other live plants (including their roots), cuttings and 10

slips; mushroom spawn.

1. 06.03 Cut flowers and flower buds of a kind suitable for 10

bouquets or for ornamental purposes, fresh, dried,

dyed, bleached, impregnated or otherwise prepared.

1. 06.04 Foliage, branches and other parts of plants, without 10

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, impregnated or otherwise prepared.

1. 0701.9000 Ware Potato 25
2. 0703.9000 Leeks and other alliaceous vegetables 10
3. 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar 10

edible brassicas, fresh or chilled (except PCT code

0704.9000)

1. 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium 10

spp.), fresh or chilled.

1. 0706.9000 Other 10
2. 07.09 Other vegetables, fresh or chilled (except PCT codes 10

0709.3000)

1. 07.10 Vegetables (uncooked or cooked by steaming or 10

boiling in water), frozen.

1. 07.11 Vegetables provisionally preserved (for example, by 10

sulphur dioxide gas, in brine, in sulphur water or in

other preservative solutions), but unsuitable in that

state for immediate consumption (except PCT codes

0711.4000)

1. 07.12 Dried vegetables, whole, cut, sliced, broken or in 10

powder, but not further prepared (except PCT codes

0712.3300)

1. 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, 10

sweet potatoes and similar roots and tubers with high

starch or inulin content, fresh, chilled, frozen or

dried, whether or not sliced or in the form of pellets;

sago pith(except PCT codes 0714.3000 and

0714.4000

1. 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or 20

dried, whether or not shelled or peeled.

1. 0802.1100 In shell 20
2. 0802.1200 Shelled 20
3. 0802.8000 Areca (Betel Nuts) 20
4. 08.03 Bananas, including plantains, fresh or dried. 10
5. 08.04 Dates, figs, pineapples, avocados, guavas, mangoes 25

and mangosteens, fresh or dried (except PCT codes

0804.1010, 0804.1020 and 0804.2000)

1. 0804.1010 Fresh 10
2. 0804.1020 Dried 10
3. 08.05 Citrus fruit, fresh or dried (except PCT codes 25

0805.1000, 0805.4000 and 0805.9000)

1. 0805.1000 Oranges 15
2. 0805.4000 Grapefruit, including pomelos 15
3. 0805.9000 Other 15
4. 0807.2000 Papaws (papayas) 45
5. 08.08 Apples, Pears and Quinces, fresh (except PCT code 30

0808.1000)

1. 08.09 Apricots, cherries, peaches (including nectarines), 35

plums and sloes, fresh(except PCT codes 0809.1000,

0809.2100 and 0809.3000)

1. 0809.2100 Sour cherries (Prunus cerasus) 45
2. 0809.3000 Peaches, including nectarines 45
3. 08.10 Other fruit, fresh (except PCT code 0810.9010) 30
4. 08.11 Fruit and nuts, uncooked or cooked by steaming or 30

boiling in water, frozen, whether or not containing

added sugar or other sweetening matter(except PCT

code 0811.2000)

1. 0811.2000 Raspberries, blackberries, mulberries, loganberries, 20

black, white or red currants and gooseberries

1. 0812.1000 Cherries 30
2. 0813.3000 Apples 45
3. 0813.4010 Tamarind 35
4. 0813.4020 Cherries 35
5. 0813.4030 Pine nut (chilgoza) 45
6. 0813.4040 Peaches (arroo) 45
7. 0813.4050 Plums (allocha) 35
8. 0813.4060 Lichis 45
9. 0813.4070 Raisins 45
10. 0813.4090 Other 45
11. 0813.5000 Mixtures of nuts or dried fruits of this chapter 35
12. 0814.0000 Peel of citrus fruit or melons (Including

watermelons) fresh, frozen, dried or provisionally

preserved in brine, in sulphur water or in other 30

preservative solutions.

1. 0910.1100 Neither crushed nor ground 10
2. 1001.1900 Wheat 60
3. 1001.9900 Other wheat 60
4. 1004.9000 Other 10
5. 1005.9000 Maize 30
6. 1101.0010 Wheat flour 25
7. 1102.9000 Maida 25
8. 1102.9000 Semolina 25
9. 1104.1200 Of oats 35
10. 12.02 Ground-nuts, not roasted or otherwise cooked, 20

whether or not shelled or broken

1. 1404.9020 Betel leaves Rs.600/Kg
2. 15.17 Margarine; edible mixtures or preparations of animal 10

or vegetable fats or oils or of fractions of different

fats or oils of this Chapter, other than edible fats or

oils or their fractions of heading 15.16.

1. 1601.0000 Sausages and similar products, of meat, meat offal or 20

blood; food preparations based on these products.

1. 16.02 Other prepared or preserved meat, meat offal or 20

blood.

1. 16.04 Prepared or preserved fish; caviar and caviar 10

substitutes prepared from fish eggs.

1. 16.05 Crustaceans, molluscs and other aquatic 10

invertebrates, prepared or preserved.

1. 17.04 Sugar confectionery (including white chocolate), not 40

containing cocoa.

1. 18.03 Cocoa paste, whether or not defatted. 10
2. 1804.0000 Cocoa butter, fat and oil. 10
3. 1805.0000 Cocoa powder, not containing added sugar or other 10

sweetening matter.

1. 18.06 Chocolate and other food preparations containing 10

cocoa (except PCT code 1806.2020)

1. 19.01 Malt extract; food preparations of flour, groats, meal, 10

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 1901.1000

and 1901.2000)

1. 19.02 Pasta, whether or not cooked or stuffed (with meat or 20

other substances) or otherwise prepared, such as

spaghetti, macaroni, noodles, lasagne, gnocchi,

ravioli, cannelloni; couscous, whether or not

prepared.

1. 19.04 Prepared foods obtained by the swelling or roasting 20

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.

1. 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, 20

whether or not containing cocoa; communion wafers,

empty cachets of a kind suitable for pharmaceutical

use, sealing wafers, rice paper and similar products.

1. 20.01 Vegetables, fruit, nuts and other edible parts of 30

plants, prepared or preserved by vinegar or acetic

acid.

1. 20.02 Tomatoes prepared or preserved otherwise than by 20

vinegar or acetic acid.

1. 20.03 Mushrooms and truffles, prepared or preserved 20

otherwise than by vinegar or acetic acid.

1. 204.1000 Potatoes 55
2. 204.9000 Other vegetables and mixture of vegetables 50
3. 20.05 Other vegetables prepared or preserved otherwise 20

than by vinegar or acetic acid, not frozen, other than

products of heading 20.06. except 2005.7000

1. 2005.7000 Olives 30

1. 2006.0000 Vegetables, fruit, nuts, fruit peel and other parts of 20

plants, preserved by sugar (drained, glacé or

crystallized).

1. 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and 20

fruit or nut pastes, obtained by cooking, whether or

not containing added sugar or other sweetening

matter except 2007.9900.

1. 2007.9900 Other 30

1. 20.08 Fruit, nuts and other edible parts of plants, otherwise 20

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).

1. 2008.2000 Pineapples 50
2. 2008.9700 Mixtures 30
3. 20.09 Fruit juices (including grape must) and vegetable 60

juices, unfermented and not containing added spirit,

whether or not containing added sugar or other

sweetening matter.

1. 21.01 Extracts, essences and concentrates, of coffee, tea or 30

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).

1. 2101.1110 Instant coffee in bulk 15
2. 2101.1120 Instant coffee in retail packs 40
3. 21.03 Sauces and preparations therefore; mixed condiments 50

and mixed seasonings; mustard flour and meal and

prepared mustard.

1. 21.04 Soups and broths and preparations therefore; 20

homogenised composite food preparations.

1. 2105.0000 Ice cream and other edible ice, whether or not 20

containing cocoa

1. 21.06 Food preparations not elsewhere specified or 20

included (except PCT codes 2106.9030, 2106.9070

and 2106.9090)

1. 2106.9090 Other 30
2. 22.01 Waters, including natural or artificial mineral waters 30

and aerated waters, not containing added sugar or

other sweetening matter nor flavoured; ice and snow.

1. 22.02 Waters, including mineral waters and aerated waters, 25

containing added sugar or other sweetening matter or

flavoured, and other non- alcoholic beverages, not

including fruit or vegetable juices of heading 20.09.

1. 2309.1000 Dog or cat food, put up for retail sale 50
2. 2401.2000 Tobacco, partly or wholly stemmed/ stripped 50
3. 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco 20

or of tobacco substitutes.

1. 24.03 Other manufactured tobacco and manufactured 20

tobacco substitutes; "homogenised" or

"reconstituted" tobacco; tobacco extracts and

essences.

1. 25.15 Marble, travertine, ecaussine and other calcareous 10

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.

1. 25.16 Granite, porphyry, basalt, sandstone and other 10

monumental or building stone, whether or not

roughly trimmed or merely cut, by sawing or

otherwise, into blocks or slabs of a rectangular

(including square) shape.

1. 2710.1996 White Oil 5
2. 2804.2100 Argon 10
3. 2804.3000 Nitrogen 10
4. 2811.2100 Carbon dioxide 5
5. 2827.2000 Calcium chloride 5
6. 2827.3100 Of magnesium 5
7. 2827.3500 Of nickel 5
8. 2827.3900 Other 5
9. 28.28 Hypochlorites; commercial calcium hypochlorite; 5

chlorites; hypobromites (except PCT code PCT code

2828.9000).

1. 2833.2100 Of magnesium 5
2. 2833.2200 Of aluminium 5
3. 2847.0000 Hydrogen peroxide, whether or not solidified with 5

urea.

1. 2903.7100 Chlorodifluoromethane 20
2. 2915.3930 sec-Butyl acetate 10
3. 2915.3940 Methyl acetate 10
4. 2915.3990 Other 10
5. 3206.2010 Chrome yellow 15
6. 3206.4990 Other ( Master batches ) 10
7. 3208.1010 Varnishes 10
8. 3208.1090 Other 10
9. 3208.2010 Varnishes 5
10. 3208.2090 Other 5
11. 3208.9011 Varnishes 5
12. 3208.9019 Other 5
13. 3208.9020 Other varnishes 5
14. 3208.9090 Other 5
15. 32.09 Paints and varnishes (including enamels and 5

lacquers) based on synthetic polymers or chemically

modified natural polymers, dispersed or dissolved in

an aqueous medium.

1. 33.03 Perfumes and toilet waters. 55
2. 33.04 Beauty or make- up preparations and preparations for 55

the care of the skin (other than medicaments),

including sunscreen or sun tan preparations;

manicure or pedicure preparations.

1. 33.05 Preparations for use on the hair. 55
2. 33.06 Preparations for oral or dental hygiene, including 50

denture fixative pastes and powders; yarn used to

clean between the teeth (dental floss), in individual

retail packages.

1. 33.07 Pre- shave, shaving or after- shave preparations, 50

personal deodorants, bath preparations, depilatories

and other perfumery, cosmetic or toilet preparations,

not elsewhere specified or included; prepared room

deodorisers, whether or not perfumed or having

disinfectant properties.

1. 34.01 Soap; organic surface- active products and 50

preparations 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

liquid 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.

1. 3402.1110 Sulphonic acid(Soft) 10
2. 3402.2000 Preparations put up for retail sale 15
3. 3402.9000 Other 15
4. 3502.1100 Dried 20
5. 3502.1900 Other 20
6. 3506.1000 Products suitable for use as glues or adhesives, put 5

up for retail sale as glues or adhesives, not exceeding

a net weight of 1 kg.

1. 3506.9990 Other 5
2. 3701.3020 Photo polymers and CTP plates of a kind used in 10

printing Of newspapers and magazines

1. 3701.3030 Pre-sensitized printing plates 5
2. 3701.3090 Other (pre-sensitized printing plates) 5
3. 3903.9010 Styrene acrylic emulsion 10
4. 3917.3990 Other 5
5. 3919.1090 Other 5
6. 39.23 Articles for the conveyance or packing of goods, of 15

plastics; stoppers, lids, caps and other closures, of

plastics (except PCT code 3923.4000)

1. 39.24 Tableware, kitchenware, other household articles and 30

hygienic or toilet articles, of plastics.

1. 3926.9099 Other 10
2. 4011.1000 Of a kind used on motor cars (including station 20

wagons and racing cars)

1. 4011.2011 Radial 20
2. 4011.2019 Other 20
3. 4011.2091 Radial 25
4. 4011.2099 Other 25
5. 4011.8000 Of a kind used on construction, mining or industrial 15

handling vehicles and machines

1. 40.15 Articles of apparel and clothing accessories 10

(including gloves, mittens and mitts), for all

purposes, of vulcanized rubber other than hard

rubber.

1. 4016.9210 Tip Eraser 10
2. 4016.9290 Other 10
3. 4016.9990 Other 10
4. 42.02 Trunks, suit- cases, vanity- cases, executive- cases, 20

briefcases, school satchels, spectacle cases, binocular

cases, camera cases, musical instrument cases, gun

cases, holsters and similar containers; travelling-

bags, insulated food or beverages bags, toilet bags,

rucksacks, handbags, shopping- bags, wallets, purses,

map- cases, cigarette- cases, tobacco- pouches, tool

bags, sports bags, bottle- cases, jewelry boxes,

powder- boxes, cutlery cases and similar containers,

of leather or of composition leather, of sheeting of

plastics, of textile materials, of vulcanized fibre or of

paperboard, or wholly or mainly covered with such

materials or with paper.

1. 42.03 Articles of apparel and clothing accessories, of 50

leather or of composition leather.

1. 4411.1200 Of a thickness not exceeding 5 mm 5
2. 4411.1300 Of a thickness exceeding 5 mm but not exceeding 9 5

mm

1. 4411.1400 Of a thickness exceeding 9 mm 5
2. 4802.5510 Printing paper 10
3. 4802.5600 Weighing 40 g/ m² or more but not more than 150 g/ 10

m², in sheets with one side not exceeding 435 mm

and the other side not exceeding 297m