政策法规现行有效巴基斯坦清关税务

Fixed Amount of Duty/Taxes on Passengers Baggage

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	2006-06-29	2006-06-29	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-29

生效06-29

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 682(I)/2006号通告，确立旅客行李中特定商品的固定关税税率。该法规涵盖空调、相机、化妆品、纺织品等数百种常见个人携带物品，按品牌、产地及规格设定具体美元税额。对于向巴基斯坦出口或涉及个人行邮清关的业务，此表为法定计税依据，直接决定通关成本与合规风险。建议相关从业者核实最新汇率折算标准及是否有后续修订版本。

巴基斯坦 FBR 海关法规 SRO 682(I)/2006（2006-06-29）

S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
1	8415.1000	Air Conditioners
		i)	1.5 Ton	Window	China	Unit	55.71
		ii)	2.0 Ton	Window	China	Unit	79.86
		iii)	12000 BTU	Split	China	Unit	58.19
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		iv)	18000 BTU	Split	China	Unit	89.69
		v)	24000 BTU	Split	China	Unit	116.81
		vi)	12000 BTU	Split	excld.Ja pan & China	Unit	90.13
		vii)	18000 BTU	Split	excld. Japan China	Unit	106.31
		viii)	9000 BTU	Split	China	Unit	48.13
		ix)	1.5 Ton	Window	Far East excl.Jap an	Unit	75.36
		x)	2 Ton	Window	Do	Unit	105.46
		xi)	2Ton	Split	Excld.Ja pan & China	Unit	148.57
		xii)	2Ton	Split	Japan	Unit	210.44
2	8415.2000	Car Air Conditioners
		i)		Famous international brands		Unit	96.69
		ii)		Unknown brand/unbrand ed		Unit	69.06
3	9304.0000	Air Gun
		i)	Large	Wide Range	China	Unit	6.45
		ii)	Medium	Wide Range	China	Unit	5.48
		iii)	Small		China	Unit	4.19
		Air Gun Pallets of 500				Unit	0.97
4	9617.0010	Air Pressure (Vacuum) Flask
		i)	Large			Unit	2.09
		ii)	Medium			Unit	1.52
		iii)	Small			Unit	0.76
5	8479.6000	Air/Desert Cooler				Unit	7.26
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
6	4820.5000	Album
		i)	Large	Musical		Unit	1.75
		ii)		Ordinary			0.88
7	7013.3900	Ash Tray
		i)	Large	Ordinary Glass		Unit	1.09
		ii)	Medium	Ordinary Glass		Unit	0.66
8	3926.9099	Audio Cassette Rack				Unit	0.95
9	9304.0000	Air Blaster Gun 113				Unit	0.65
10	9304.0000	Air Blaster Gun				Unit	0.16
11	9508.9000	Baby Swing				Unit	2.76
12	9508.9000	Baby Cradle				Unit	2.92
13	9403.5000	Baby Cot				Unit	9.63
14	9403.5000	Baby Bed				Unit	8.75
15	5601.1090	Baby Wrapper (Sack)				Unit	0.50
16	8715.0000	Baby Walker				Unit	1.85
17	9403.7000	Baby Set (For New Born)				Unit	1.31
18		Baby Diapers
	5601.1040			Pamper brand		Packet	7.88
	-do-			other brands		Packet	6.13
19	8513.1030	Battery Light (Lantern)
	8513.1050	i)	Battery Light			Unit	1.03
		ii)	Battery Electric			Unit	0.77
20	8539.3100	Bath Room Lights 0.5 meter		Florescent		Unit	0.95
21	6304.1900	Bed Spread Units
		i)	Plush			Unit	2.50
		ii)	Art Silk (Ordinary)			Unit	1.75
	6304.9200	iii)	Cotton			Unit	1.25
22	9005.1000	Binoculars
		i)	Medium Range	All Brands		Unit	6.78
		ii)	Toy			Unit	0.85
23	8712.0000	Bicycles
		i)	Racers			Unit	22.28
		ii)	For Ladies			Unit	12.38
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		iii)	12”	For Children		Unit	5.94
		iv)	16”	For Children		Unit	7.92
		v)	20”	For Children		Unit	9.90
		vi)	27”	For Children		Unit	12.38
	9501.0000	vii)		Tri Cycle (Toy)		Unit	2.49
		viii)		Mini Vespa (Toy)		Unit	2.80
		ix)		Mini Sports Car(Toy)		Unit	2.80
24	6301.2000	Blankets
		i)		Woolen		Unit	4.50
	6301.4000	ii)	Double	Plush (Acrylic)		Unit	2.00
		iii)		Ordinary		Unit	1.50
	6301.1000	iv)		Electric Blanket		Unit	5.70
	6301.2000	v)		Baby Blanket		Unit	0.75
25	6212.1000	Brassieres
		i)		Famous International brands		Dozen	2.70
		ii)		unknown brand/unbrand ed		Dozen	1.50
26	4202.1120	Brief Case
		i)		Reputed Brands		Unit	7.70
		ii)		Others		Unit	3.85
27	8539.2990	Bulbs
		i)	40 Watt			Unit	0.03
		ii)	60 Watt			Unit	0.04
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		iii)	100 Watt			Unit	0.05
		iv)	500 Watt			Unit	0.10
		v)		Bulb Spot Light		Unit	0.11
	8539.3200	vi)		Mercury Bulb		Unit	0.19
28	9405.4090	Halogen Fixture (Out Door Lighting)
		i)	150 Watt		China	Unit	0.66
		ii)	500 Watt		China	Unit	0.72
		iii)	1000 Watt		China	Unit	1.62
29	9019.1000	Body massager
		i)	Small	Body massager	China	Dozen	1.00
		ii)	Large	Body massager	China	Dozen	2.49
30	9109.1900	Clock Movements			Japan	Unit	0.20
31	9405.3000				China	Unit	0.18
32	9405.1000	Cabinet Light 0.5 meter		Concealed Type		Unit	1.75
33	8470.1000	Calculators
		i)		Electric Multifunction		Unit	1.25
		ii)	Medium Size	M Function		Unit	0.41
		iii)		Ordinary		Unit	0.21
		iv)	Pocket Size			Unit	0.15
34	8531.8000	Call Bell		Ordinary		Unit	0.13
	9006.5100	Still Cameras
		i)	Wide Range	Automatic		Unit	8.30
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		ii)		Semi Automatic		Unit	6.64
		iii)	Small	Ordinary		Unit	1.04
	9006.5900	iv)	Small Pocket size			Unit	0.42
		v)	Small	Toy Type		Unit	0.16
35	8525.4010	Digital Cameras
		i)	Canon Power Shot A400 G&O,		China	Unit	8.56
		ii)	Canon Power Shot SI 15		China	Unit	12.45
		iii)	Canon Power Shot A85		China	Unit	14.11
		iv)	Canon Power Shot A950		China	Unit	17.22
		v)	Canon Digital Video Camcorder MV7501 E Kit		China	Unit	18.68
		vi)	Canon Digital SLR Camera EOS 20 D Kit with EF S 18 55mm Lens -		China	Unit	37.97
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		vii)	Canon SLR EOS 20 D Kit with EFS 18 55mm Lens -		Japan	Unit	41.71
		viii)	Canon Power Shot G6-		China	Unit	16.60
		ix)	Canon Power Shot G6-		Japan	Unit	29.05
		x)	Fuji Finepix 5600		Japan	Unit	52.76
		xi)	Fuji Finepix S-9500		Japan	Unit	88.73
		xii)	Fuji Finepix E-900		Japan	Unit	18.00
36	8525.4090	Video Cameras
		i)	250	National		Unit	33.20
		ii)	500	National		Unit	49.80
		iii)	A-1	Panasonic		Unit	29.05
		iv)	M-1000	VHF		Unit	49.80
		v)	M-3000			Unit	46.69
		vi)	M-7			Unit	51.88
		vii)	DCR- HC32E	Sony Brand		Unit	22.83
		viii)	DCR- PC55E	Sony Brand		Unit	29.05
		ix)	CCD- TRV23 8E	Sony Brand		Unit	18.68
		x)	DCR- TRV48 0E	Sony Brand		Unit	22.83
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		xi)	DCR- TRV28 5E	Sony Brand		Unit	24.90
		xii)	CCD- TRV43 8E	Sony Brand		Unit	20.75
		xiii)	DCR- HC90E	Sony Brand		Unit	29.05
		xiv)	DCR- DVD- 703E	Sony Brand		Unit	47.73
		xv)	DCR- DVD- 803E	Sony Brand		Unit	51.88
37	9007.1100	Movie Cameras
		i)	8mm			Unit	13.80
		ii)	16mm			Unit	21.17
		iii)	8mm	With sound		Unit	10.46
		iv)	16mm	With sound		Unit	32.37
38	5701.9000	Carpets
		i)	Machine made			Sq.Ft	0.09
		ii)	Plain			Sq.Ft	0.05
		iii)	single knot	Hand knotted	Persian	Sq.Ft	1.20
	5701.1010	iv)	single knot	Hand knotted		Sq.Ft	1.20
39	9616.1000	Car Air Freshner
		i)	Unkno wn/ Unbran ded			Unit	0.22
		ii)	Famous internati onal brands			Unit	0.44
40	8519.9300	Car Cassete Players
		i)	Cassette Player			Unit	5.70
		ii)	Cassette Player (Amplifier)			Unit	11.40
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		iii)	Cassette Player (Stereo)			Unit	6.46
		iv)	Cassette Player (Auto Eject Ordinary)			Unit	6.46
		v)	Cassette Player (Auto Loading/Reverse)			Unit	11.40
	8519.9910	vi)	Car Disk Player			Unit	38.00
41	1302.3100	China Grass (Agar Agar) Grade Usp/Bp Spanish				Kg	6.42
42	2402.2000	Cigarette/Tobacco Etc
	9614.9000	i)	Carton of 200 Cigarett e	All Brands		Ctn	2.03
		ii)	Cigarett e Filter For Holder			Packet	5.32
	9614.2000	iii)	Pipe	Famous International Brands		Unit	8.51
		iv)	Pipe	Ordinary		Unit	0.76
	2401.2000	v)	Tobaco			Unit	0.21
	2402.2000	vi)	Cigar	All brands		Unit	0.22
43		Cloth
	5007.1000	i)	Art Silk Suiting for ladies			Sq.Mtr	0.09
	5208.5900	ii)	Cotton Tetron (KT)			Sq.Mtr	0.08
	5007.9000	iii)	Bosky			Sq.Mtr	0.23
	5804.2100	iv)	Flower Lace			Sq.Mtr	0.11
	5801.9000	v)	Flower Velvet			Sq.Mtr	0.20
	5007.9000	vi)	French Chiffon Silk plain			Sq.Mtr	0.06
		vii)	Printed Lurex thread etc			Sq.Mtr	0.36
		viii)	Chiffon 7330 & others			Sq.Mtr	0.06
		ix)	Georgette Zari			Sq.Mtr	0.11
	5208.5900	x)	Swiss Cotton			Sq.Mtr	0.10
	5007.9000	xi)	Art Silk Suiting for Gents			Sq.Mtr	0.11
		xii)	Cotton Cloth			Sq.Mtr	0.05
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
44	5007.9000	Sarees
		i)	Banarsi (Superior quality)			Unit	4.56
		ii)	Banarsi (Ordinary quality)			Unit	3.19
		iii)	Banarsi with Lace work			Unit	2.40
		iv)	Art Silk (Superior quality)			Unit	1.20
	5208.5900	v)	Cotton (Superior quality)			Unit	1.25
		vi)	Cotton (Ordinary quality)			Unit	0.80
		vii)	Silk			Unit	4.00
		viii)	Others			Unit	0.80
45		Curtain Cloth
	6303.1200	i)	Superior quality			Sq.Mtr	0.53
		ii)	Ordinary quality			Sq.Mtr	0.32
		iii)	Heavy			Sq.Mtr	0.80
		iv)	Light			Sq.Mtr	0.60
46	6304.1900	Bed Sheets
		i)	Single	Cotton		Unit	0.50
		ii)	Double	Cotton		Unit	0.75
		iii)	Single	Art Silk		Unit	1.50
		iv)	Double	Art Silk		Unit	2.50
47	5112.1900	Woolen Suiting				Sq.Mtr	0.30
48		Woolen Tetron Suiting				Sq.Mtr	0.25
49	9615.1100	Colour Combs	Large			Unit	0.22
50	8524.9990	Compact Disks		Pre-Recorded		Unit	0.20
51	9403.3000	Corner Rack 3 shelves				Unit	2.63
52	8524.9990	Compact Disk		Original Recorded		Unit	0.42
53	3303.0010	Eue-De-Cologne/ Toilet		All Brands		ML	0.03
54	3303.0010	Perfumes		All Brands		ML	0.03
55	3304.9990	Cosmetics etc.
		i)		Famous International Brand Makeup Units		Unit	6.69
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		ii)	200 ml	Cleansing Milk of Known brand		Unit	1.52
	3304.2000	iii)	Mascara Plain of known brand			Unit	0.57
		iv)	Mascara Water proof			Unit	0.29
		v)	Single	Eye Shadow		Unit	0.30
		vi)	Double	Eye Shadow		Unit	0.57
		vii)	4 Pcs	Eye Lip pencil of known brand		Unit	0.38
	3304.9100	viii)	Face Glitter Powder			Unit	0.80
	3304.9920	ix)	Lotion & Cream Known brand			Unit	0.38
		x)	Lotion & Cream Unknown brand			Unit	0.19
		xi)	Large	Nivea brand		Unit	0.38
	3304.9100	xii)	Powder Compact Known brand			Unit	0.38
		xiii)	Powder Compact Unknown brand			Unit	0.19
	3304.1000	xiv)	Lipstick Known brand			Unit	0.15
		xv)	Lipstick Unknown brand			Unit	0.08
	3304.3010	xvi)	Nail Polish Known brand			Unit	0.17
		xvii)	Nail Polish Unknown brand			Unit	0.08
	3401.1100	xviii)	Toilet Soap Known brand			Unit	0.11
		xix)	Toilet Soap Unknown brand			Unit	0.01
	3304.9920	xx)	250 ml	Oil of Olay orig		Unit	0.99
		xxi)	125 ml	Oil of Olay orig		Unit	0.57
	3307.1000	xxii)	2 in 1	After Shave Lotion Kit		Unit	1.53
		xxiii)	After Shave Lotion			Unit	0.66
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		xxiv)	3 in 1	Old Spice Kit		Unit	2.84
		Ceramic Crockery/Porcelain Of China
56	6911.1010	Dinner Sets
		i)	95/96 Pcs	Famous International brand		Unit	87.50
		ii)	95/96 Pcs	unknown brand/unbrand ed		Unit	8.75
		iii)	67 Pcs	Famous International brand		Unit	54.69
		iv)	67 Pcs	Unknown brand/unbrand ed		Unit	7.44
		v)	45 Pcs	Famous International brand		Unit	32.81
		vi)	45 Pcs	Unknown brand/unbrand ed		Unit	4.38
		vii)		Rosenthal Brand	UK/ German y	Unit
57	3924.1000	Plastic Dinner Sets
		i)	45 Pcs	Unknown/ unbranded		Unit	2.19
		ii)	45 Pcs	Famous international brand		Unit	3.50
58	6911.1010	Tea Set
		i)	24/22 Pcs	Unknown brand/unbrand ed		Unit	2.19
		ii)	24/22 Pcs	Famous international brand		Unit	5.25
59		Coffee Set
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
		i)	24/22 Pcs	Unknown brand/unbrand ed		Unit	2.19
		ii)	24/22 Pcs	Famous international brand		Unit	4.38
60		Cup & Saucer 6 Pcs				Unit	0.88
61	8215.2000	Cutlery Set (German Silver) for 12 persons		Unknown brand/ unbranded		Unit	17.50
62	3924.9000	Plastic Tray For Dry Fruit				Unit	0.88
63		Plastic Dish single				Unit	0.66
64		Curtain Beads
	4421.9000	i)	2.5' x 6'	Wooden		Unit	2.43
	3926.9080	ii)	2.5' x 6'	Plastic		Unit	1.46
65	8215.2000	Cutlery Set
		i)	12 pcs	Famous international brands (German Silver)		Unit	4.38
		ii)	6 pcs	- DO -		Unit	3.62
		iii)	12 pcs	Famous brand (S/Steel)		Unit	4.38
		iv)	6 pcs	Famous brand (S/Steel)		Unit	2.19
		v)	12 pcs	Unknown brand/ unbranded		Unit	2.19
		vi)	6 pcs	Unknown brand/ unbranded		Unit	1.09
66	8512.3000	Cycle Horn				Unit	0.14
67	4011.5000	Cycle Tyre With Tube				Unit	0.53
68	8414.6000	Cooker Hood Turbo				Unit	13.07
S. No	PCT	Item description				Unit	Duty and taxes in US$ or equivalent amount in Pak. Rupees (US$)
(1)	(2)	(3)				(4)	(5)
			Capacity / size	Type	Origin
69	3926.9099