实时快讯
政策法规 已废止巴基斯坦清关税务

Levy of regulatory duty(Superseded by SRO 640(I)/2018)

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2017-10-162017-10-16Pakistan Federal Board of Revenue (FBR) - Customs
发布10-16
生效10-16
废止06-30
该法规已废止 · 废止日期 2018-06-30
废止依据:SRO 640(I)/2018
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)于2017年10月16日发布SRO 1035(I)/2017,对包括禽肉、乳制品、坚果、水果、蔬菜、加工食品、化妆品及纺织品等在内的数百种进口商品征收监管税(Regulatory Duty),税率介于2%至60%之间。该法规旨在保护国内产业并增加财政收入。注意:该法规已被 SRO 640(I)/2018 废止,当前业务应依据最新生效的监管税清单执行,切勿直接引用此旧版税率进行申报或报价。
官方原文
外文原文 · 可AI翻译 · 可溯源
巴基斯坦 FBR 海关法规 SRO 1035(I)/2017(2017-10-16)

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, REVENUE AND STATISTICS

(REVENUE DIVISION)

Islamabad, the 16th October, 2017

NOTIFICATION

(CUSTOMS)

S.R.O.1035 (I)/2017.- 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 Notifications Nos. S.R.O. 482(I)/ 2009 dated the13th

June, 2009, S.R.O. 808(I)/2009 dated the 19th September, 2009, S.R.O. 214(I)/2010 dated the 29th March, 2010,

S.R.O..568(I)/2014 dated the 26th June,2014, S.R.O. 1043(I)/2014 dated the 25th November, 2014, S.R.O.

254(I)/2015 dated the 30th March, 2015, S.R.O. 393(I)/2015 dated the 30th April, 2015 and S.R.O. 1248(I)/2015

dated the 17th December, 2015, the Board, with approval of the Federal Minister-in-charge 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) (2) (3) (4)

  1. 01.05 Live poultry, that is to say, fowls of the 10

species Gallus domesticus, ducks, geese,

turkeys and guinea fowls (except

Grandparent/parent stock of chicken).

  1. 03.03 Fish, frozen, excluding fish fillets and 25

other fish meat of heading 03.04.

  1. 03.04 Fish fillets and other fish meat (whether or 25

not minced), fresh, chilled or frozen.

  1. 04.02 Milk and cream, concentrated or 25

containing sugar or other sweetening

matter

  1. 0403.1000 Yogurt 20
  2. 0403.9000 Other 20
  3. 0404.1010 Whey powder 25
  4. 0405.1000 Butter 20
  5. 0405.2000 Dairy spreads 15
  6. 0405.9000 Other 20
  7. 0406.1010 Cheese 20
  8. 0406.1020 Curd 15
  9. 0406.1090 Other 20
  10. 0406.2000 Grated or powdered cheese, of all kinds 40
  11. 0406.3000 Processed cheese, not grated or powdered 40

1

  1. 0406.4000 Blue veined cheese and other cheese 20

containing veins produced by Penicillium

roqueforti

  1. 0406.9000 Other cheese 20
  2. 0407.2100 Of fowls of the species Gallus domesticus 10

(chicken)

  1. 0408.1100 Dried 5
  2. 0408.1900 Other 5
  3. 0409.0000 Natural honey. 20
  4. 0701.9000 Ware Potato 25
  5. 0707.0000 Cucumbers and gherkins fresh or chilled. 30
  6. 08.01 Coconuts, Brazil nuts and cashew nuts, 10

fresh or dried, whether or not shelled or

peeled (except 0801.1100, 0801.1990 &

0801.3200)

  1. 0801.1100 Desiccated coconut 35
  2. 0801.1990 Other 15
  3. 0801.3200 Shelled 35
  4. 0802.1100 In shell 15
  5. 0802.1200 Shelled 45
  6. 0802.8000 Areca (Betel Nuts) 55
  7. 0804.2000 Figs 20
  8. 0804.3000 Pineapples 20
  9. 0804.4000 Avocados 20
  10. 0804.5010 Guavas 15
  11. 0804.5020 Mangoes 15
  12. 0804.5030 Mangos teens 15
  13. 0804.5040 Frozen mango 15
  14. 0804.5050 Mango pulp 15
  15. 0804.5090 Other 15
  16. 0805.1000 Oranges 20
  17. 0805.2100 Mandarins (including tangerines and 20

satsumas)

  1. 0805.2200 Clementines 20
  2. 0805.2910 Kino (fresh) 20
  3. 0805.2990 Other 20
  4. 0805.4000 Grapefruit, including pomelos 15
  5. 0805.5000 Lemons (Citrus limon, Citrus limonum) 20

and limes (Citrus aurantifolia,Citrus

latifolia)

  1. 0805.9000 Other 20
  2. 0806.1000 Fresh 40
  3. 0806.2000 Dried 20

2

  1. 0807.1100 Water Melons 40
  2. 0807.1900 Other 40
  3. 0807.2000 Papawas(papayas) 20
  4. 08.08 Apples, Pears and Quinces, fresh 20
  5. 0809.1000 Apricots 40
  6. 0809.2100 Sour cherries (Prunus cerasus) 15
  7. 0809.2900 Other 40
  8. 0809.3000 Peaches, including nectarines 40
  9. 0809.4000 Plums and sloes 20
  10. 0810.1000 Strawberries 20
  11. 0810.2000 Raspberries, blackberries, mulberries and 20

loganberries

  1. 0810.3000 Black, white or red currants and 15

gooseberries

  1. 0810.4000 Cranberries, bilberries and other fruits of 20

the genus Vaccinium

  1. 0810.5000 Kiwifruit 20
  2. 0810.6000 Durians 15
  3. 0810.7000 Persimmons 15
  4. 0810.9010 Pomegranates 20
  5. 0810.9090 Other 20
  6. 0811.1000 Strawberries 20
  7. 0811.2000 Raspberries, blackberries, mulberries, 20

loganberries, black, white or red currants

and gooseberries

  1. 0811.9000 Other 20
  2. 0812.1000 Cherries 20
  3. 0812.9000 Other 20
  4. 0813.1000 Apricots 50
  5. 0813.2000 Prunes 50
  6. 0813.3000 Apples 50
  7. 0813.4010 Tamarind 30
  8. 0813.4020 Cherries 50
  9. 0813.4030 Pine nut (chilgoza) 50
  10. 0813.4040 Peaches (arroo) 45
  11. 0813.4050 Plums (allocha) 50
  12. 0813.4060 Lichis 50
  13. 0813.4070 Raisins 50
  14. 0813.4090 Other 50
  15. 0813.5000 Mixtures of nuts or dried fruits of this 50

Chapter

  1. 0814.0000 Peel of citrus fruit or melons 20

3

  1. 1001.1900 Wheat 60
  2. 1001.9900 Other wheat 60
  3. 1005.9000 Maize 30
  4. 1101.0010 Wheat flour 25
  5. 1102.9000 Maida 25
  6. 1102.9000 Semolina 25
  7. 1202.3000 Seed 30
  8. 1202.4100 In shell 30
  9. 1202.4200 Shelled, whether or not broken 30
  10. 1404.9020 Betel Leaves Rs.400/Kg
  11. 1517.1000 Margarine, excluding liquid margarine 30
  12. 1517.9000 Other 30
  13. 16.02 Other prepared or preserved meat, meat 10

offal or blood (except 1602.2000,

1602.3200, 1602.3900, 1602.5000,

1602.9000) .

  1. 1602.2000 Of liver of any animal 15
  2. 1602.3200 Of fowls of the species, Gallus domesticus 15

(chicken)

  1. 1602.3900 Other 15
  2. 1602.5000 Of bovine animals 15
  3. 1602.9000 Other, including preparations of blood of 15

any animal

  1. 1701.1200 Beet sugar 40
  2. 1701.1310 Gur (Jaggery) 40
  3. 1701.1390 Other 40
  4. 1701.1400 Other cane sugar 40
  5. 1701.9910 White crystalline cane sugar 40
  6. 1701.9920 Other 40
  7. 1704.1000 Chewing gum, whether or not sugar coated 20
  8. 1704.9010 White chocolate 20
  9. 1704.9090 Other 20
  10. 18.03 Cocoa paste, whether or not defatted. 20
  11. 1804.0000 Cocoa butter, fat and oil. 20
  12. 1805.0000 Cocoa powder, not containing added sugar 40

or other sweetening matter.

  1. 1806.1000 Cocoa powder, containing added sugar or 20

other sweetening matter

  1. 1806.2010 Chocolate preparation 20
  2. 1806.2090 Other 20
  3. 1806.3100 Filled 20
  4. 1806.3200 Not filled 20

4

  1. 1806.9000 Other 20
  2. 1901.9010 Malt extract 20
  3. 1901.9020 Preparations other than in retail packing, 20

not containing cocoa

  1. 1901.9090 Other 20
  2. 1902.1100 Containing eggs 20
  3. 1902.1910 Macaroni raw 20
  4. 1902.1920 Vermicelli 20
  5. 1902.1990 Other 20
  6. 1902.2000 Stuffed pasta, whether or not cooked or 20

otherwise prepared

  1. 1902.3000 Other pasta 20
  2. 1902.4000 Couscous 20
  3. 1904.1010 Corn flakes 20
  4. 1904.1090 Other 20
  5. 1904.2000 Prepared foods obtained from unroasted 20

cereal flakes or from mixtures of unroasted

cereal flakes and roasted cereal flakes or

swelled cereals

  1. 1904.3000 Bulgur wheat 20
  2. 1904.9000 Other 20
  3. 1905.1000 Crisp bread 20
  4. 1905.2000 Gingerbread and the like 20
  5. 1905.3100 Sweet biscuits 20
  6. 1905.3200 Waffles and wafers 20
  7. 1905.4000 Rusks, toasted bread and similar toasted 20

products

  1. 1905.9000 Other 20
  2. 2001.1000 Cucumbers and gherkins 20
  3. 2001.9010 Pickles 20
  4. 2001.9090 Other 20
  5. 2002.1000 Tomatoes, whole or in pieces 20
  6. 2002.9010 Tomatoes paste 20
  7. 2002.9090 Other 15
  8. 2003.1000 Mushrooms of the genus Agaricus 20
  9. 2003.9000 Other 20
  10. 2004.1000 Potatoes 50
  11. 2004.9000 Other vegetables and mixtures of 50

vegetables

  1. 2005.1000 Homogenized vegetables 20
  2. 2005.2000 Potatoes 20
  3. 2005.4000 Peas (Pisum sativum) 20

5

  1. 2005.5100 Beans, shelled 20
  2. 2005.5900 Other 20
  3. 2005.6000 Asparagus 15
  4. 2005.7000 Olives 20
  5. 2005.8000 Sweet corn (Zea mays var. saccharata) 20
  6. 2005.9100 Bamboo shoots 15
  7. 2005.9900 Other 20
  8. 2006.0000 Vegetables, fruit, nuts, fruit peel and other 20

parts of plants, preserved by sugar

(drained, glacé or crystallized).

  1. 2007.1000 Homogenized preparations 20
  2. 2007.9100 Citrus fruit 20
  3. 2007.9900 Other 20
  4. 2008.1100 Groundnuts 20
  5. 2008.1900 Other, including mixtures 20
  6. 2008.2000 Pineapples 40
  7. 2008.3000 Citrus fruit 20
  8. 2008.4000 Pears 20
  9. 2008.5000 Apricots 20
  10. 2008.6000 Cherries 20
  11. 2008.7000 Peaches, including nectarines 20
  12. 2008.8000 Strawberries 20
  13. 2008.9100 Palm hearts 20
  14. 2008.9300 Cranberries (Vaccinium macrocarpon, 20

Vaccinium oxycoccos, Vaccinium

vitisidaea)

  1. 2008.9700 Mixtures 20
  2. 2008.9900 Other 20
  3. 2009.1100 Frozen 50
  4. 2009.1200 Not frozen, of a Brix value not exceeding 50

20

  1. 2009.1900 Other 50
  2. 2009.2100 Of a Brix value not exceeding 20 50
  3. 2009.2900 Other 50
  4. 2009.3100 Of a Brix value not exceeding 20 50
  5. 2009.3900 Other 50
  6. 2009.4100 Of a Brix value not exceeding 20 50
  7. 2009.4900 Other 50
  8. 2009.5000 Tomato juice 50
  9. 2009.6100 Of a Brix value not exceeding 30 50
  10. 2009.6900 Other 50

6

  1. 2009.7100 Of a Brix value not exceeding 20 50
  2. 2009.7900 Other 50
  3. 2009.8100 Cranberry juice 50
  4. 2009.8900 Other 50
  5. 2009.9000 Mixtures of juices 50
  6. 21.01 Extracts, essences and concentrates, of 15

coffee, 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 2101.2000, 2101.3000).

  1. 2101.2000 Extracts, essences and concentrates, tea or 10

mate and preparations with a basis of these

extracts, essences or concentrates or with a

basis of tea or mate

  1. 2101.3000 Roasted chicory and other roasted coffee 10

substitutes, and extracts, essences and

concentrates thereof

  1. 2103.1000 Soya sauce 50
  2. 2103.2000 Tomato ketchup and other tomato sauces 50
  3. 2103.3000 Mustard flour and meal and prepared 50

mustard

  1. 2103.9000 Other 50
  2. 2104.1000 Soups and broths and preparations 20

therefore

  1. 2104.2000 Homogenized composite food 20

preparations

  1. 2105.0000 Ice cream and other edible ice 20
  2. 2106.1010 Protein hydrolysates 15
  3. 2106.1090 Other 20
  4. 2106.9010 Concentrates for aerated beverage in all 20

forms

  1. 2106.9020 Syrups and squashes 20
  2. 2106.9040 Emulsifying agents for food and dairy 15

products

  1. 2106.9050 Preparations including tablets consisting of 20

saccharin, lactose

  1. 2106.9060 Sweet meats 20
  2. 2106.9090 Other 20
  3. 2201.1010 Mineral waters 20
  4. 2201.1020 Aerated waters 20
  5. 2201.9000 Other 20
  6. 2202.1010 Aerated waters 40
  7. 2202.1090 Other 20

7

  1. 2202.9100 Non-alcoholic Beer 20
  2. 2202.9900 Other 20
  3. 2301.1000 Flours, meals and pellets, of meat or meat 10

offal greaves

  1. 2301.2090 Other 10
  2. 2309.1000 Dog or cat food, put up for retail sale 20
  3. 2401.2000 Tobacco, partly or wholly stemmed/ 30

stripped

  1. 2402.1000 Cigars, cheroots and cigarillos, containing 20

tobacco

  1. 2402.2000 Cigarettes containing tobacco 20
  2. 2402.9000 Other 20
  3. 2403.1100 Water pipe tobacco specified in 15

Subheading Note 1 of Chapter 24 of the

first Schedule to the Customs Act, 1969

  1. 2403.1900 Other 15
  2. 2403.9100 Homogenised" or "reconstituted" tobacco 20
  3. 2403.9910 Tobacco for chewing 20
  4. 2403.9990 Other 20
  5. 2710.1941 Furnace oil 2
  6. 3208.1010 Varnishes 20
  7. 3208.1090 Other 20
  8. 3208.2010 Varnishes 20
  9. 3208.2090 Other 20
  10. 3208.9011 Varnishes 20
  11. 3208.9019 Other 20
  12. 3208.9020 Other varnishes 20
  13. 3208.9090 Other 20
  14. 3303.0010 Eaude cologne 50
  15. 3303.0020 Perfumes 50
  16. 3303.0090 Other 50
  17. 3304.1000 Lip make up preparations 50
  18. 3304.2000 Eye make up preparations 50
  19. 3304.3010 Nail polish 50
  20. 3304.3090 Other 50
  21. 3304.9110 Face powder 50
  22. 3304.9120 Talcum powder 50
  23. 3304.9190 Other 50
  24. 3304.9910 Face and skin creams and lotions 50
  25. 3304.9920 Tonics and skin food 50
  26. 3304.9990 Other 50

8

  1. 3305.1000 Shampoos 50
  2. 3305.2000 Preparations for permanent waving or 50

straightening

  1. 3305.3000 Hair lacquers 50
  2. 3305.9010 Cream for hair 50
  3. 3305.9020 Dyes for hair 50
  4. 3305.9090 Other 50
  5. 3306.1010 Tooth paste 50
  6. 3306.1090 Other 50
  7. 3306.2000 Yarn used to clean between the teeth 50

(dental floss)

  1. 3306.9000 Other 50
  2. 3307.1000 Pre shave, shaving or after shave 50

preparations

  1. 3307.2000 Personal deodorants and antiperspirants 50
  2. 3307.3000 Perfumed bath salts and other bath 50

preparations

  1. 3307.4100 "Agarbatti" and other odoriferous 20

preparations which operate by burning

  1. 3307.4900 Other 50
  2. 3307.9010 Contact lens solution 20
  3. 3307.9090 Other 50
  4. 3401.1100 For toilet use (including medicated 50

products)

  1. 3401.1910 Baby wipes 30
  2. 3401.1990 Other 30
  3. 3401.2000 Soap in other forms 50
  4. 3401.3000 Organic surface active products and 50

preparations for washing the skin, in the

form of liquid or cream and put up for

retail sale, whether or not containing soap

  1. 3402.1110 Sulphonic acid(Soft) 20
  2. 3402.1190 Other 20
  3. 3402.1220 Other than in retail packing 20
  4. 3402.1290 Other 20
  5. 3402.1300 Non-ionic 20
  6. 3402.1910 Cocoamidopropyl betaine (CAPB) 20
  7. 3402.1990 Other 20
  8. 3402.2000 Preparations put up for retail sale 35
  9. 3402.9000 Other 35
  10. 3502.1100 Dried 20
  11. 3502.1900 Other 10

9

  1. 3506.1000 Products suitable for use as glues or 20

adhesives, put up for retail sale as glues or

adhesives, not exceeding a net weight of 1

kg

  1. 3506.9110 Shoe adhesives 20
  2. 3506.9190 Other 20
  3. 3506.9990 Other 20
  4. 3904.1090 PVC Resin 2
  5. 3906.9030 Pigment thickener 5
  6. 3906.9040 Acrylic thickener 5
  7. 3918.1000 Of polymers of vinyl chloride 30
  8. 3918.9000 Of other plastics 30
  9. 3923.1000 Boxes, cases, crates and similar articles 10
  10. 3923.2100 Of polymers of ethylene 10
  11. 3923.2900 Of other plastics 10
  12. 3923.3010 Bottles 10
  13. 3923.3090 Other 10
  14. 3923.4000 Spools, cops, bobbins and similar supports 10
  15. 3923.5000 Stoppers, lids, caps and other closures 10
  16. 3923.9010 Preforms made from polyethylene 10

terephthalate

  1. 3923.9090 Other 10
  2. 3924.1000 Tableware and kitchenware 30
  3. 3924.9000 Other 30
  4. 3926.9099 Other 10
  5. 4011.1000 Of a kind used on motor cars (including 20

station wagons and racing cars)

  1. 4011.2010 Of a kind used in light trucks 20
  2. 4011.2090 Other 35
  3. 4015.1100 Surgical 10
  4. 4015.1900 Other 10
  5. 4015.9000 Other 10
  6. 4016.9990 Other 10
  7. 42.02 Trunks, suit cases, vanity cases, 20

executive 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, jewellery boxes, powder boxes,

cutlery cases and similar containers, of

leather or of composition leather, of

10

sheeting of plastics, of textile materials, of

vulcanised fibre or of paperboard, or

wholly or mainly covered with such

materials or with paper. (except PCT

4202.2100, 4202.2200, 4202.2900)

  1. 4202.2100 With outer surface of leather or of 40

composition leather

  1. 4202.2200 With outer surface of sheeting of plastics 40

or of textile materials

  1. 4202.2900 Other 40
  2. 42.03 Articles of apparel and clothing 50

accessories, of leather or of composition

leather (except PCT 4203.2920).

  1. 4203.2920 Gloves leather industrial 40
  2. 4813.1010 In the form of booklets 30
  3. 4813.1020 In the form of tubes 30
  4. 4813.2000 In rolls of a width not exceeding 5cm 30
  5. 4813.9000 Other 30
  6. 4814.2000 Wallpaper and similar wall coverings, 30

consisting of paper coated or covered, on

the face side, with a grained, embossed,

coloured, design printed or otherwise

decorated layer of plastics

  1. 4814.9000 Other 30
  2. 4819.3000 Sacks and bags, having a base of a width 10

of 40 cm or more

  1. 52.05 Cotton yarn (other than sewing thread), 10

containing 85 % or more by weight of

cotton, not put up for retail sale.

  1. 52.06 Cotton yarn (other than sewing thread), 10

containing less than 85 % by weight of

cotton, not put up for retail sale.

  1. 52.07 Cotton yarn (other than sewing thread) put 10

up for retail sale.

  1. 52.08 Woven fabrics of cotton, containing 85 % 10

or more by weight of cotton, weighing not

more than 200 g/m2.

  1. 52.09 Woven fabrics of cotton, containing 85 % 10

or more by weight of cotton, weighing

more than 200 g/m2.

  1. 52.10 Woven fabrics of cotton, containing less 10

than 85 % by weight of cotton, mixed

mainly or solely with man made fibres,

weighing not more than 200 g/m2.

  1. 52.11 Woven fabrics of cotton, containing less 10

than 85 % by weight of cotton, mixed

mainly or solely with man made fibres,

weighing more than 200 g/m2.

  1. 52.12 Other woven fabrics of cotton. 10

11

  1. 5402.3300 Of polyesters 5
  2. 5402.4600 Other, of polyesters, partially oriented 5
  3. 5402.4700 Other, of polyesters 5
  4. 5402.5200 Of polyesters 5
  5. 5402.6200 Of polyesters 5
  6. 54.07 Woven fabrics of synthetic filament yarn, 5

including woven fabrics obtained from

materials of heading 54.04

  1. 54.08 Woven fabrics of artificial filament yarn, 5

including woven fabrics obtained from

materials of heading 54.05

  1. 55.12 Woven fabrics of synthetic staple fibres, 5

containing 85% or more by weight of

synthetic staple fibres

  1. 55.13 Woven fabrics of synthetic staple fibres, 5

containing less than 85% by weight of

such fibres, mixed mainly or solely with

cotton, of a weight not exceeding 170 g/m2

  1. 55.14 Woven fabrics of synthetic staple fibres, 5

containing less than 85% by weight of

such fibres, mixed mainly or solely with

cotton, of weight exceeding 170 g/m2

  1. 55.15 Other woven fabrics of synthetic staple 5

fibres

  1. 55.16 Woven fabrics of artificial staple fibres 5
  2. 56.05 Metallised yarn, whether or not gimped, 5

being textile yarn, or strip or the like of

heading 54.04 or

§
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