Supersession of S.R.O 640(I)/2018 dated 24.05.2018 (Regulatory Duty)

巴基斯坦 FBR 海关法规 SRO 1265(I)/2018（2018-10-16）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, REVENUE AND STATISTICS

(REVENUE DIVISION)

Islamabad, the 16th October, 2018.

NOTIFICATION

(CUSTOMS)

S.R.O. 1265(I)/2018. - 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.640(I)/2018, dated the 24th May, 2018, 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, 5

macaws 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 10

other fish meat of heading 03.04.

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

meat of heading 03.04.

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

minced), fresh, chilled or frozen.

1

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

whether 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, 10

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.

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 25

or 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 20

(chicken)

2

1. 04.08 Birds' eggs, not in shell, and egg yolks, fresh, 15

dried, 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 10

and 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, 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, 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 10

codes 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, 10

by 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)

3

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 25

dried, whether or not shelled or peeled.

1. 0802.1100 In shell 15
2. 0802.1200 Shelled 45
3. 0802.8000 Areca (Betel Nuts) 55
4. 08.03 Bananas, including plantains, fresh or dried. 10
5. 08.04 Dates, figs, pineapples, avocados, guavas, 25

mangoes 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. 08.07 Melons (including watermelons) and papaws 35

(papayas), fresh (except PCT codes 0807.1100,

0807.1900 and 0807.2000).

1. 0807.2000 Papaws (papayas) 45
2. 08.08 Apples, Pears and Quinces, fresh (except PCT 30

code 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

1. 08.11 Fruit and nuts, uncooked or cooked by steaming 30

or 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, 20

loganberries, 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, 1[30]

whether or not shelled or broken.

1. 1404.9020 Betel leaves Rs.400/Kg

5

1. 15.17 Margarine; edible mixtures or preparations of 10

animal 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. 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. 17.01 Cane or beet sugar and chemically pure sucrose, 40

in solid form (except PCT codes 1701.9100,

1701.9930 and 1701.9990).

1. 17.04 Sugar confectionery (including white chocolate), 20

not containing cocoa.

1. 18.03 Cocoa paste, whether or not defatted. 20
2. 1804.0000 Cocoa butter, fat and oil. 20
3. 1805.0000 Cocoa powder, not containing added sugar or 20

other sweetening matter.

1. 1[18.06 Chocolate and other food preparations containing 15]

cocoa (except PCT code 1806.2020)

1. 1[Omitted]
2. 1[Omitted]
3. 19.01 Malt extract; food preparations of flour, groats, 1[15]

meal, 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 20

or other substances) or otherwise prepared, such

as spaghetti, macaroni, noodles, lasagne,

gnocchi, ravioli, cannelloni; couscous, whether or

not prepared.

6

1. 19.04 Prepared foods obtained by the swelling or 20

roasting 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' 30

wares, 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 20

plants, prepared or preserved by vinegar or acetic

acid.

1. 20.02 Tomatoes prepared or preserved otherwise than 20

by vinegar or acetic acid.

1. 20.03 Mushrooms and truffles, prepared or preserved 20

otherwise than by vinegar or acetic acid.

1. 20.04 Other vegetables prepared or preserved otherwise 50

than by vinegar or acetic acid, frozen, other than

products of heading 20.06.

1. 20.05 Other vegetables prepared or preserved otherwise 20

than by vinegar or acetic acid, not frozen, other

than products of heading 20.06.

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 20

and fruit or nut pastes, obtained by cooking,

whether or not containing added sugar or other

sweetening matter.

1. 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).

1. 2008.2000 Pineapples 40
2. 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.

7

1. 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 PCT code

2101.1110).

1. 2101.1110 Instant coffee in bulk 15
2. 21.03 Sauces and preparations therefore; mixed 50

condiments 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 and

2106.9070)

1. 22.01 Waters, including natural or artificial mineral 30

waters 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 30

waters, 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 35
2. 2401.2000 Tobacco, partly or wholly stemmed/ stripped 35
3. 24.02 Cigars, cheroots, cigarillos and cigarettes, of 20

tobacco 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 10

calcareous 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

8

otherwise, into blocks or slabs of a rectangular

(including square) shape.

1. 2710.1996 White Oil 5
2. 2811.2100 Carbon dioxide 5
3. 2827.2000 Calcium chloride 5
4. 2827.3100 Of magnesium 5
5. 2827.3500 Of nickel 5
6. 2827.3900 Other 5
7. 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. 3206.4990 Other ( Master batches ) 1[10]
3. 32.08 Paints and varnishes (including enamels and 10

lacquers) based on synthetic polymers or

chemically modified natural polymers, dispersed

or dissolved in a non- aqueous medium; solutions

as defined in Note 4 to this Chapter.

1. 32.09 Paints and varnishes (including enamels and 10

lacquers) based on synthetic polymers or

chemically modified natural polymers, dispersed

or dissolved in an aqueous medium.

1. 33.03 Perfumes and toilet waters. 50
2. 33.04 Beauty or make- up preparations and preparations 50

for 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. 50
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.

9

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. 1[Omitted]
3. 1[Omitted]
4. 1[Omitted]
5. 1[Omitted]
6. 1[Omitted]
7. 3402.2000 Preparations put up for retail sale 1[15]
8. 3402.9000 Other 1[15]
9. 3502.1100 Dried 20
10. 3502.1900 Other 20
11. 1[3506.1000 Products suitable for use as glues or 5

adhesives, put up for retail sale as glues or

adhesives, not exceeding a net weight of 1 kg.

153A 3506.9990 Other 5]

1. 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. 1[Omitted]
4. 1[Omitted]
5. 1[Omitted]

10

1. 3917.3990 Other 5
2. 39.18 Floor coverings of plastics, whether or not self- 1[20]

adhesive, in rolls or in the form of tiles; wall or

ceiling coverings of plastics, as defined in Note 9

to this Chapter.

1. 3919.1090 Other 5
2. 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 30

and hygienic or toilet articles, of plastics.

1. 3926.9099 Other 10
2. 4011.1000 Of a kind used on motor cars (including station 1[15]

wagons and racing cars)

1. 4011.2011 Radial 1[15]
2. 4011.2019 Other 1[15]
3. 4011.2091 Radial 1[25]
4. 4011.2099 Other 1[25]
5. 40.15 Articles of apparel and clothing accessories 10

(including gloves, mittens and mitts), for all

purposes, of vulcanised rubber other than hard

rubber.

1. 4016.9990 Other 10
2. 42.02 Trunks, suit- cases, vanity- cases, executive- 20

cases, 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