实时快讯
政策法规 现行有效巴基斯坦清关税务

Levy of Regulatory Duty on Non-Essential and Luxury Items

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2008-08-272008-08-27Pakistan Federal Board of Revenue (FBR) - Customs
发布08-27
生效08-27
摘要总结AI 辅助解读
巴基斯坦联邦税务局（FBR）于2008年8月27日发布SRO 896(I)/2008号通知，依据《1969年海关法》第18条第3款，对非必需品及奢侈品进口加征监管税（Regulatory Duty）。涉及商品涵盖乳制品、水果、加工食品、烟草、化妆品、陶瓷卫浴、家用电器及通讯设备等数百个HS编码。税率从5%至35%不等，部分手机按每台250卢比定额征收。该政策直接改变进口成本结构，需核实当前是否仍有效或被后续预算案调整。
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 896(I)/2008（2008-08-27）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVENUE

(REVENUE DIVISION)

Islamabad, the 27th August,2008.

NOTIFICATION

(CUSTOMS)

S.R.O.896(I)/2008.- In exercise of the powers conferred by sub-section (3) of section 18 of the

Customs Act,1969 (IV of 1969) , 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

Customs Act, 1969( IV of 1969) specified in column (2) thereof, at the rates specified in column (4) of that

Table:-

TABLE

S.NO. PCT CODE DESCRIPTION RATE OF

REGULATORY

DUTY

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

  1. 0403.1000 Yogurt 15% ad valorem
  2. 0403.9000 Other 15% ad valorem
  3. 0405.1000 Butter 15% ad valorem
  4. 0405.2000 Dairy spreads 15% ad valorem
  5. 0405.9000 Other 15% ad valorem
  6. 0406.1010 Cheese 15% ad valorem
  7. 0406.1020 Curd 15% ad valorem
  8. 0406.1090 Other 15% ad valorem
  9. 0406.2000 Grated or powdered cheese, of all kinds 15% ad valorem
  10. 0406.3000 Processed cheese, not grated or powdered 15% ad valorem
  11. 0406.4000 Blueveined cheese and other cheese 15% ad valorem

containing veins produced by Penicillium

roqueforti

  1. 0406.9000 Other cheese 15% ad valorem
  2. 0409.0000 Natural honey. 15% ad valorem
  3. 0802.9010 Betel Nuts 10% ad valorem
  4. 0804.2000 Figs 15% ad valorem
  5. 0804.3000 Pineapples 15% ad valorem
  6. 0804.4000 Avocados 15% ad valorem
  7. 0804.5010 Guavas 15% ad valorem
  8. 0804.5020 Mangoes 15% ad valorem
  9. 0804.5030 Mangosteens 15% ad valorem
  10. 0804.9040 Frozen mango 15% ad valorem

1

  1. 0804.9050 Mango pulp 15% ad valorem
  2. 0804.9090 Other 15% ad valorem
  3. 0805.1000 Oranges 15% ad valorem
  4. 0805.2010 Kino (fresh) 15% ad valorem
  5. 0805.2090 Other 15% ad valorem
  6. 0805.4000 Grapefruit, including pomelos 15% ad valorem
  7. 0805.5000 Lemons (Citrus limon, Citrus limonum) 15% ad valorem

and limes (Citrus aurantifolia,Citrus

latifolia)

  1. 0805.9000 Other 15% ad valorem
  2. 0806.1000 Fresh 15% ad valorem
  3. 0806.2000 Dried 15% ad valorem
  4. 0807.1100 Watermelons 15% ad valorem
  5. 0807.1900 Other 15% ad valorem
  6. 0807.2000 Papaws (papayas) 15% ad valorem
  7. 0808.1000 Apples 15% ad valorem
  8. 0808.2000 Pears and quinces 15% ad valorem
  9. 0809.1000 Apricots 15% ad valorem
  10. 0809.2000 Cherries 15% ad valorem
  11. 0809.3000 Peaches, including nectarines 15% ad valorem
  12. 0809.4000 Plums and sloes 15% ad valorem
  13. 0810.1000 Strawberries 15% ad valorem
  14. 0810.2000 Raspberries, blackberries, mulberries and 15% ad valorem

loganberries

  1. 0810.4000 Cranberries, bilberries and other fruits of 15% ad valorem

the genus Vaccinium

  1. 0810.5000 Kiwifruit 15% ad valorem
  2. 0810.6000 Durians 15% ad valorem
  3. 0810.9010 Pomegranates 15% ad valorem
  4. 0810.9090 Other 15% ad valorem
  5. 0811.1000 Strawberries 15% ad valorem
  6. 0811.2000 Raspberries, blackberries, mulberries, 15% ad valorem

loganberries, black, white or red currants

and gooseberries

  1. 0811.9000 Other 15% ad valorem
  2. 0812.1000 Cherries 15% ad valorem
  3. 0812.9000 Other 15% ad valorem
  4. 0813.1000 Apricots 15% ad valorem
  5. 0813.2000 Prunes 15% ad valorem
  6. 0813.3000 Apples 15% ad valorem
  7. 0813.4020 Cherries 15% ad valorem
  8. 0813.4030 Pine nut (chilgoza) 15% ad valorem
  9. 0813.4040 Peaches (arroo) 15% ad valorem
  10. 0813.4050 Plums (allocha) 15% ad valorem

2

  1. 0813.4060 Lichis 15% ad valorem
  2. 0813.4070 Raisins 15% ad valorem
  3. 0813.4090 Other 15% ad valorem
  4. 0813.5000 Mixtures of nuts or dried fruits of this 15% ad valorem

Chapter

  1. 0814.0000 Peel of citrus fruit or melons (Including 15% ad valorem

watermelons) fresh, frozen, dried or

provisionally preserved in brine, in

sulphur water or in other preservative

solutions.

  1. 1601.0000 Sausages and similar products, of meat, 25% ad valorem

meat offal or blood; food preparations

based on these products.

  1. 1602.1000 Homogenised preparations 25% ad valorem
  2. 1602.2000 Of liver of any animal 25% ad valorem
  3. 1602.3100 Of turkeys 25% ad valorem
  4. 1602.3200 Of fowls of the species Gallus domesticus 25% ad valorem
  5. 1602.3900 Other 25% ad valorem
  6. 1602.4100 Hams and cuts thereof 25% ad valorem
  7. 1602.4200 Shoulders and cuts thereof 25% ad valorem
  8. 1602.4900 Other, including mixtures 25% ad valorem
  9. 1602.5000 Of bovine animals 25% ad valorem
  10. 1602.9000 Other, including preparations of blood of 25% ad valorem

any animal

  1. 1603.0000 Extracts and juices of meat, fish or 30% ad valorem

crustaceans, molluscs or other aquatic

invertebrates.

  1. 1604.1100 Salmon 30% ad valorem
  2. 1604.1200 Herrings 30% ad valorem
  3. 1604.1300 Sardines, sardinella and brisling or sprats 30% ad valorem
  4. 1604.1400 Tunas, skipjack and bonito (Sarda spp.) 30% ad valorem
  5. 1604.1500 Mackerel 30% ad valorem
  6. 1604.1600 Anchovies 30% ad valorem
  7. 1604.1900 Other 30% ad valorem
  8. 1604.2010 Fish maws 30% ad valorem
  9. 1604.2020 Fish fillet 30% ad valorem
  10. 1604.2090 Other 30% ad valorem
  11. 1604.3000 Caviar and cavier substitutes 30% ad valorem
  12. 1605.1000 Crab 30% ad valorem
  13. 1605.2000 Shrimps and prawns 30% ad valorem
  14. 1605.3000 Lobster 30% ad valorem
  15. 1605.4000 Other crustaceans 30% ad valorem
  16. 1605.9000 Other 30% ad valorem
  17. 1704.1000 Chewing gum, whether or not sugarcoated 15% ad valorem
  18. 1704.9010 White chocolate 15% ad valorem

3

  1. 1704.9090 Other 15% ad valorem
  2. 1806.1000 Cocoa powder, containing added sugar or 20% ad valorem

other sweetening matter

  1. 1806.2010 Chocolate preparation 20% ad valorem
  2. 1806.2090 Other 20% ad valorem
  3. 1806.3100 Filled 20% ad valorem
  4. 1806.3200 Not filled 20% ad valorem
  5. 1806.9000 Other 20% ad valorem
  6. 1901.2000 Mixes and doughs for the preparation of 35% ad valorem

bakers.

  1. 1901.9010 Malt extract 20% ad valorem
  2. 1901.9020 Preparations other than in retail packing, 20% ad valorem

not containing cocoa

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

otherwise prepared

  1. 1902.3000 Other pasta 20% ad valorem
  2. 1902.4000 Couscous 20% ad valorem
  3. 1904.1010 Corn flakes 15% ad valorem
  4. 1904.1090 Other 15% ad valorem
  5. 1904.2000 Prepared foods obtained from unroasted 15% ad valorem

cereal flakes or from mixtures of

unroasted cereal flakes and roasted cereal

flakes or swelled cereals

  1. 1904.3000 Bulgur wheat 15% ad valorem
  2. 1904.9000 Other 15% ad valorem
  3. 1905.1000 Crispbread 15% ad valorem
  4. 1905.2000 Gingerbread and the like 15% ad valorem
  5. 1905.3100 Sweet biscuits 15% ad valorem
  6. 1905.3200 Waffles and wafers 15% ad valorem
  7. 1905.4000 Rusks, toasted bread and similar toasted 15% ad valorem

products

  1. 1905.9000 Other 15% ad valorem
  2. 2001.1000 Cucumbers and gherkins 15% ad valorem
  3. 2001.9010 Pickles 15% ad valorem
  4. 2001.9090 Other 15% ad valorem
  5. 2002.1000 Tomatoes, whole or in pieces 15% ad valorem
  6. 2002.9010 Tomatoes paste 15% ad valorem
  7. 2002.9090 Other 15% ad valorem

4

  1. 2003.1000 Mushrooms of the genus Agaricus 15% ad valorem
  2. 2003.2000 Truffles 15% ad valorem
  3. 2003.9000 Other 15% ad valorem
  4. 2004.1000 Potatoes 20% ad valorem
  5. 2004.9000 Other vegetables and mixtures of 20% ad valorem

vegetables

  1. 2005.1000 Homogenised vegetables 15% ad valorem
  2. 2005.2000 Potatoes 15% ad valorem
  3. 2005.4000 Peas (Pisum sativum) 15% ad valorem
  4. 2005.5100 Beans, shelled 15% ad valorem
  5. 2005.5900 Other 15% ad valorem
  6. 2005.6000 Asparagus 15% ad valorem
  7. 2005.7000 Olives 15% ad valorem
  8. 2005.8000 Sweet corn (Zea mays var. saccharata) 15% ad valorem
  9. 2005.9100 Bamboo shoots 15% ad valorem
  10. 2005.9900 Other 15% ad valorem
  11. 2006.0000 Vegetables, fruit, nuts, fruitpeel and other 15% ad valorem

parts of plants, preserved by sugar

(drained, glacé or crystallised).

  1. 2007.1000 Homogenised preparations 15% ad valorem
  2. 2007.9100 Citrus fruit 15% ad valorem
  3. 2007.9900 Other 15% ad valorem
  4. 2008.1100 Ground nuts 35% ad valorem
  5. 2008.1900 Other, including mixtures 35% ad valorem
  6. 2008.2000 Pineapples 35% ad valorem
  7. 2008.3000 Citrus fruit 35% ad valorem
  8. 2008.4000 Pears 35% ad valorem
  9. 2008.5000 Apricots 35% ad valorem
  10. 2008.6000 Cherries 35% ad valorem
  11. 2008.7000 Peaches, including nectarines 35% ad valorem
  12. 2008.8000 Strawberries 35% ad valorem
  13. 2008.9100 Palm hearts 35% ad valorem
  14. 2008.9200 Mixtures 20% ad valorem
  15. 2008.9900 Other 20% ad valorem
  16. 2009.1100 Frozen 15% ad valorem
  17. 2009.1200 Not frozen, of a Brix value not exceeding 15% ad valorem

20

  1. 2009.1900 Other 15% ad valorem
  2. 2009.2100 Of a Brix value not exceeding 20 15% ad valorem
  3. 2009.2900 Other 15% ad valorem
  4. 2009.3100 Of a Brix value not exceeding 20 15% ad valorem
  5. 2009.3900 Other 15% ad valorem
  6. 2009.4100 Of a Brix value not exceeding 20 15% ad valorem

5

  1. 2009.4900 Other 15% ad valorem
  2. 2009.5000 Tomato juice 15% ad valorem
  3. 2009.6100 Of a Brix value not exceeding 30 15% ad valorem
  4. 2009.6900 Other 15% ad valorem
  5. 2009.7100 Of a Brix value not exceeding 20 15% ad valorem
  6. 2009.7900 Other 15% ad valorem
  7. 2009.8000 Juice of any other single fruit or vegetable 15% ad valorem
  8. 2009.9000 Mixtures of juices 15% ad valorem
  9. 2103.1000 Soya sauce 15% ad valorem
  10. 2103.2000 Tomato ketchup and other tomato sauces 15% ad valorem
  11. 2103.3000 Mustard flour and meal and prepared 15% ad valorem

mustard

  1. 2103.9000 Other 15% ad valorem
  2. 2104.1000 Soups and broths and preparations 15% ad valorem

therefor

  1. 2104.2000 Homogenised composite food 15% ad valorem

preparations

  1. 2105.0000 Ice cream and other edible ice, whether 15% ad valorem

or not containing cocoa

  1. 2106.1010 Protein hydrolysates 15% ad valorem
  2. 2106.1090 Other 15% ad valorem
  3. 2106.9010 Concentrates for aerated beverage in all 15% ad valorem

forms

  1. 2106.9020 Syrups and squashes 15% ad valorem
  2. 2106.9040 Emulsifying agents for food and dairy 15% ad valorem

products

  1. 2106.9050 Preparations including tablets consisting 15% ad valorem

of saccharin, lactose

  1. 2106.9060 Sweet meats 15% ad valorem
  2. 2106.9090 Other 15% ad valorem
  3. 2201.1010 Mineral waters 15% ad valorem
  4. 2201.1020 Aerated waters 15% ad valorem
  5. 2201.9000 Other 15% ad valorem
  6. 2202.1010 Aerated waters 15% ad valorem
  7. 2202.1090 Other 15% ad valorem
  8. 2202.9000 Other 15% ad valorem
  9. 2309.1000 Dog or cat food, put up for retail sale 20% ad valorem
  10. 2402.1000 Cigars, cheroots and cigarillos, containing 15% ad valorem

tobacco

  1. 2402.2000 Cigarettes containing tobacco 15% ad valorem
  2. 2402.9000 Other 15% ad valorem
  3. 2403.1000 Smoking tobacco, whether or not 15% ad valorem

containing tobacco substitutes in any

proportion

6

  1. 2403.9100 Homogenised" or "reconstituted" tobacco 15% ad valorem
  2. 2403.9910 Tobbaco for chewing 15% ad valorem
  3. 2403.9990 Other 15% ad valorem
  4. 3303.0010 Eaudecologne 15% ad valorem
  5. 3303.0020 Perfumes 15% ad valorem
  6. 3303.0090 Other 15% ad valorem
  7. 3304.1000 Lip makeup preparations 15% ad valorem
  8. 3304.2000 Eye makeup preparations 15% ad valorem
  9. 3304.3010 Nail polish 15% ad valorem
  10. 3304.3090 Other 15% ad valorem
  11. 3304.9110 Face powder 15% ad valorem
  12. 3304.9120 Talcum powder 15% ad valorem
  13. 3304.9190 Other 15% ad valorem
  14. 3304.9910 Face and skin creams and lotions 15% ad valorem
  15. 3304.9920 Tonics and skin food 15% ad valorem
  16. 3304.9990 Other 15% ad valorem
  17. 3305.1000 Shampoos 15% ad valorem
  18. 3305.2000 Preparations for permanent waving or 15% ad valorem

straightening

  1. 3305.3000 Hair lacquers 15% ad valorem
  2. 3305.9010 Cream for hair 15% ad valorem
  3. 3305.9020 Dyes for hair 15% ad valorem
  4. 3305.9090 Other 15% ad valorem
  5. 3306.1010 Tooth paste 15% ad valorem
  6. 3306.1090 Other 15% ad valorem
  7. 3306.2000 Yarn used to clean between the teeth 15% ad valorem

(dental floss)

  1. 3306.9000 Other 15% ad valorem
  2. 3307.1000 Preshave, shaving or aftershave 15% ad valorem

preparations

  1. 3307.2000 Personal deodorants and antiperspirants 15% ad valorem
  2. 3307.3000 Perfumed bath salts and other bath 15% ad valorem

preparations

  1. 3307.4100 “Agarbatti" and other odoriferous 15% ad valorem

Perparations which operate by burning

  1. 3307.4900 Other 15% ad valorem
  2. 3307.9010 Contact lens solution 15% ad valorem
  3. 3307.9090 Other 15% ad valorem
  4. 3401.1100 For toilet use (including medicated 15% ad valorem

products)

  1. 3401.1900 Other 15% ad valorem
  2. 3401.2000 Soap in other forms 15% ad valorem

7

  1. 3401.3000 Organic surface active products and 15% ad valorem

preparations for washing the skin, in the

form of liquid or cream and put up for

retail sale, whether or not containing soap

  1. 6802.2100 Marble, travetine and alabaster 15% ad valorem
  2. 6802.2300 Granite 15% ad valorem
  3. 6802.2900 Other stone 15% ad valorem
  4. 6802.9100 Marble, travertine and alabaster 15% ad valorem
  5. 6802.9200 Other calcareous stone 15% ad valorem
  6. 6802.9300 Granite 15% ad valorem
  7. 6802.9900 Other stone 15% ad valorem
  8. 6908.1000 Tiles, cubes and similar articles, whether 15% ad valorem

or not rectangular, the largest surface area

of which is capable of being enclosed in a

square the side of which is less than 7cm

  1. 6908.9010 Tiles 15% ad valorem
  2. 6908.9090 Other 15% ad valorem
  3. 6910.1010 Wash basin 15% ad valorem
  4. 6910.1020 Bath tubs ceramic 15% ad valorem
  5. 6910.1030 Bidets ceramic 15% ad valorem
  6. 6910.1040 Cisterns ceramic 15% ad valorem
  7. 6910.1050 Sink ceramic 15% ad valorem
  8. 6910.1060 Toilet ceramic 15% ad valorem
  9. 6910.1070 Urinals ceramic 15% ad valorem
  10. 6910.1080 Water loset pans 15% ad valorem
  11. 6910.1090 Other 15% ad valorem
  12. 6910.9000 Other 15% ad valorem
  13. 6911.1010 Dinner sets 15% ad valorem
  14. 6911.1020 Dishes 15% ad valorem
  15. 6911.1030 Plates 15% ad valorem
  16. 6911.1040 Tea cups and saucers 15% ad valorem
  17. 6911.1090 Other 15% ad valorem
  18. 6911.9000 Other 15% ad valorem
  19. 6912.0010 Tableware and kitchenware 15% ad valorem
  20. 6912.0090 Other 15% ad valorem
  21. 6913.1000 Of porcelain or china 15% ad valorem
  22. 6913.9000 Other 15% ad valorem
  23. 6914.1000 Of porcelain or china 15% ad valorem
  24. 6914.9000 Other 15% ad valorem
  25. 7321.1110 Cooking ranges 15% ad valorem
  26. 7321.1190 Other 15% ad valorem
  27. 7321.1200 For liquid fuel 15% ad valorem
  28. 7321.1900 Other, including appliances for solid fuel 15% ad valorem

8

  1. 7321.8100 For gas fuel or for both gas and other 15% ad valorem

fuels

  1. 7321.8200 For liquid fuel 15% ad valorem
  2. 7321.8900 Other, including appliances for solid fuel 15% ad valorem
  3. 7321.9000 Parts 15% ad valorem
  4. 8301.1000 Pad locks 5% ad valorem
  5. 8414.5110 Ceiling fan 15% ad valorem
  6. 8414.5120 Pedestal fan 15% ad valorem
  7. 8414.5130 Table fan 15% ad valorem
  8. 8414.5140 Exhaust fan 15% ad valorem
  9. 8414.5190 Other 15% ad valorem
  10. 8415.1010 Window or wall type 15% ad valorem
  11. 8415.1020 Self contained or split type comprising of 15% ad valorem

inner and outer unit whether or not

imported separately

  1. 8415.1090 Other 15% ad valorem
  2. 8415.2010 For motor cars of heading 8703 and 15% ad valorem

vehicles of sub headings 8703.2113 and

8703.2193

  1. 8415.2090 Other 15% ad valorem
  2. 8415.8100 Incorporating a refrigerating unit and a 15% ad valorem

valve for reversal of the cooling/heat

cycle (reversible heat pumps)

  1. 8415.8200 Other, incorporating a refrigerating unit 15% ad valorem
  2. 8415.8300 Not incorporating a refrigerating unit 15% ad valorem
  3. 8418.1000 Combined refrigerator freezers, fitted 15% ad valorem

with separate external doors

  1. 8418.2100 Compression type 15% ad valorem
  2. 8418.2900 Other 15% ad valorem
  3. 8418.3000 Freezers of the chest type, not exceeding 15% ad valorem

800 l capacity

  1. 8418.4000 Freezers of the upright type, not 15% ad valorem

exceeding 900 l capacity

  1. 8418.5000 Other furniture (chests, cabinets, display 15% ad valorem

counters, show cases and the like) for

storage and display, incorporating

refrigerating or freezing equipment.

  1. 8450.1100 Fully automatic machines 15% ad valorem
  2. 8450.1200 Other machines, with built in centrifugal 15% ad valorem

drier

  1. 8450.1900 Other 15% ad valorem
  2. 8450.2000 Machines, each of a dry linen capacity 15% ad valorem

exceeding 10 kg

  1. 8450.9000 Parts 15% ad valorem

9

  1. 8509.4010 Food grinders 20% ad valorem
  2. 8509.4020 Fruit mixers 20% ad valorem
  3. 8509.4030 Fruit or vegetable juice extractors 20% ad valorem
  4. 8509.8000 Other appliances 20% ad valorem
  5. 8516.3100 Hair dryers 20% ad valorem
  6. 8516.3200 Other hair dressing apparatus 20% ad valorem
  7. 8516.3300 Hand drying apparatus 20% ad valorem
  8. 8516.4000 Electric smoothing irons 20% ad valorem
  9. 8516.5000 Microwave ovens 15% ad valorem
  10. 8516.6010 Electric oven 20% ad valorem
  11. 8516.6020 Electric ranges 20% ad valorem
  12. 8516.6030 Electric roasters/grillers 20% ad valorem
  13. 8516.6090 Other 20% ad valorem
  14. 8516.7100 Coffee or tea makers 20% ad valorem
  15. 8516.7200 Toasters 20% ad valorem
  16. 8516.7990 Other 15% ad valorem
  17. 8516.8090 Other 20% ad valorem
  18. 8517.1100 Line telephone sets with cordless handsets 30% ad valorem
  19. 8517.1210 Cellular mobile phone Rs.250/ per set
  20. 8527.1200 Pocket size radio cassette players 20% ad valorem
  21. 8527.1300 Other Apparatus combined with sound 20% ad valorem

recording or reproducing Apparatus

  1. 8527.1900 Other 20% ad valorem
  2. 8528.7110 Reception apparatus for receiving satellite 20% ad valorem

signals of a kind used with TV (satellite

dish receivers)

  1. 8528.7190 Other 15% ad valorem
  2. 8528.7211 Liquid crystal display 15% ad valorem
  3. 8528.7212 Ot
§
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