Skip to content
Qanoon Digest

Regulatory Duty

SRO 1152(I)/2025 is a Customs SRO dated 30 June 2025, listed by FBR as "Regulatory Duty".

FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

Page 1

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, AND REVENUE
(REVENUE DIVISION)

Islamabad, the 30th June, 2025.

NOTIFICATION
(CUSTOMS)

S.R.O. 1152 (I)/2025.- 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. 928(I)/2024, dated the 30th June, 2024, 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

S. No PCT Code Description Rate of 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 Gallus domesticus, ducks, geese, turkeys and guinea fowls (except Grandparent/parent stock of chicken, PCT codes 0105.1100 and 0105.9400) ). 5
3. 0105.1100 Fowls of the species Gallus domesticus (chicken) 10
4. 0105.9400 Fowls of the species Gallus domesticus (chicken) 10
5. 0106.1900 Other 5
6. 0106.3200 Psittaciformes (including parrots, parakeets, macaws and cockatoos) 5
7. 0206.1000 Of bovine animals, fresh or chilled 5
8. 03.01 Live fish 5
9. 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. 5
10. 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. 17.5

Page 2

S. No PCT Code Description Rate of Regulatory Duty (%)
11. 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen (PCT code except 0304.6200). 17.5
12. 0304.6200 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 28
13. 0305.2000 Livers, roes and milt of fish, dried, smoked, salted or in brine 10
14. 0305.3100 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 10
15. 0305.3200 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae,Merlucciidae, Moridae and Muraenolepididae 10
16. 0305.3900 Other 10
17. 0305.4100 Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10
18. 0305.4200 Herrings (Clupea harengus, Clupea pallasii) 10
19. 0305.4300 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 10
20. 0305.4400 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 10
21. 0305.4900 Other 10

Page 3

S. No PCT Code Description Rate of Regulatory Duty (%)
22. 0305.5100 Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus) 5
23. 0305.5200 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 5
24. 0305.5300 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 5
25. 0305.5400 Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) 5
26. 0305.5900 Other 5
27. 0305.6100 Herrings (Clupea harengus,Clupea pallasii) 5
28. 0305.6200 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 5
29. 0305.6300 Anchovies (Engraulis spp.) 5
30. 0305.6400 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 5
31. 0305.6900 Other 5

Page 4

S. No PCT Code Description Rate of Regulatory Duty (%)
32. 0305.7100 Shark fins 5
33. 0305.7200 Fish heads, tails and maws 5
34. 0305.7900 Other 5
35. 03.06 Crustaceans, whether in shell or not, live, fresh, 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 (except PCT codes 0306.3500, 0306.3600 and 0306.9500) 5
36. 0306.3500 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 10
37. 0306.3600 Other shrimps and prawns 10
38. 0306.9500 Shrimps and prawns 10
39. 03.07 Molluscs, whether in shell or not, live, fresh, 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. 5
40. 03.08 Aquatic invertebrates other than crustaceans and 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. 5
41. 04.02 Milk and cream, concentrated or containing sugar or other sweetening matter 20
42. 04.03 Yogurt; buttermilk, curdled milk and cream, kephir 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. 20
43. 0404.1010 Whey powder 20
44. 04.05 Butter and other fats and oils derived from milk; dairy spread. 20
45. 04.06 Cheese and curd. 40

Page 5

S. No PCT Code Description Rate of Regulatory Duty (%)
46. 04.07 Birds' eggs, in shell, fresh, preserved or cooked (except PCT code 0407.2100). 10
47. 0407.2100 Of fowls of the species Gallus domesticus (chicken) 16
48. 04.08 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 12
49. 0409.0000 Natural honey. 24
50. 0410.0000 Insects and other edible products of animal origin, not elsewhere specified or included. 5
51. 06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12. 10
52. 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn. 10
53. 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 10
54. 06.04 Foliage, branches and other parts of plants, 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. 10
55. 0701.9000 Ware Potato 20
56. 0703.9000 Leeks and other alliaceous vegetables 5
57. 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled (except PCT code 0704.9000) 5
58. 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 5
59. 0706.9000 Other 5
60. 07.09 Other vegetables, fresh or chilled (except PCT codes 0709.2000, 0709.3000 and 0709.4000) 10
61. 0709.2000 Asparagus 5
62. 0709.4000 Celery other than celeriac 5

Page 6

S. No PCT Code Description Rate of Regulatory Duty (%)
63. 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 5
64. 07.11 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.(except PCT codes 0711.4000) 5
65. 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared (except PCT codes 0712.3300) 5
66. 0714.1000 Manioc (cassava) 10
67. 0714.2000 Sweet potatoes 10
68. 0714.5000 Yautia (Xanthosoma spp.) 5
69. 0714.9000 Other 5
70. 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled except PCT code 0801.3200). 16
71. 0801.3200 Shelled 20
72. 0802.1100 In shell 10
73. 0802.1200 Shelled 10
74. 0802.8000 Areca (Betel Nuts) 20
75. 0802.9100 Pine nuts in to shell 36
76. 0802.9200 Pine nuts shelled 36
77. 0802.9900 Other 36
78. 08.03 Bananas, including plantains, fresh or dried. 10
79. 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried (except PCT codes 0804.1010, 0804.1020 and 0804.2000) 20
80. 0804.1010 Fresh 10
81. 0804.1020 Dried 10
82. 08.05 Citrus fruit, fresh or dried (except PCT codes 0805.1000, 0805.4000 and 0805.9000) 20
83. 0805.1000 Oranges 12
84. 0805.4000 Grapefruit and pomelos 12
85. 0805.9000 Other 12

Page 7

S. No PCT Code Description Rate of Regulatory Duty (%)
86. 0807.2000 Papaws (papayas) 36
87. 08.08 Apples, Pears and Quinces, fresh (except PCT code 0808.1000) 24
88. 0809.2100 Sour cherries (Prunus cerasus) 36
89. 0809.2900 Other 28
90. 0809.3000 Peaches, including nectarines 36
91. 0809.4000 Plums and sloes 28
92. 08.10 Other fruit, fresh (except PCT code 0810.9010) 24
93. 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter(except PCT code 0811.2000) 24
94. 0811.2000 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 16
95. 0812.1000 Cherries 24
96. 0813.3000 Apples 36
97. 0813.4010 Tamarind 28
98. 0813.4020 Cherries 28
99. 0813.4040 Peaches (arroo) 36
100. 0813.4060 Lichis 36
101. 0813.4070 Raisins 36
102. 0813.4090 Other 36
103. 0813.5000 Mixtures of nuts or dried fruits of this chapter 28
104. 0814.0000 Peel of citrus fruit or melons (Including watermelons) fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. 30
105. 0910.1100 Neither crushed nor ground 10
106. 1004.9000 Other 10
107. 1005.9000 Maize 24
108. 1101.0010 Wheat flour 20
109. 1102.9000 Maida 20

Page 8

S. No PCT Code Description Rate of Regulatory Duty (%)
110. 1102.9000 Semolina 20
111. 1104.1200 Of oats 28
112. 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 16
113. 1404.9020 Betel leaves Rs.400/Kg
114. 15.17 Margarine; edible mixtures or preparations of 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. 10
115. 1601.0000 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 20
116. 16.02 Other prepared or preserved meat, meat offal, blood or insects. 20
117. 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs (except PCT code 1604.1800). 10
118. 1604.1800 Shark fins 5
119. 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 10
120. 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 40
121. 18.03 Cocoa paste, whether or not defatted. 10
122. 1804.0000 Cocoa butter, fat and oil. 10
123. 1805.0000 Cocoa powder, not containing added sugar or other sweetening matter. 10
124. 18.06 Chocolate and other food preparations containing cocoa (except PCT code 1806.2020) 10
125. 19.01 Malt extract; food preparations of flour, groats, 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) 10

Page 9

S. No PCT Code Description Rate of Regulatory Duty (%)
126. 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. 20
127. 19.04 Prepared foods obtained by the swelling or 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. 20
128. 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 20
129. 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 30
130. 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 20
131. 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 30
132. 2004.1000 Potatoes 44
133. 2004.9000 Other vegetables and mixture of vegetables 40
134. 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. 20
135. 2006.0000 Vegetables, fruit, nuts, fruit peel and other parts of plants, preserved by sugar (drained, glacé or crystallized). 20
136. 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter except 2007.9900. 20
137. 2007.9900 Other 30
138. 20.08 Fruit, nuts and other edible parts of plants, 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 and 2008.9700). 20
139. 2008.2000 Pineapples 40

Page 10

S. No PCT Code Description Rate of Regulatory Duty (%)
140. 2008.9700 Mixtures 30
141. 20.09 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 48
142. 21.01 Extracts, essences and concentrates, of 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 PCT code 2101.1110 & 2101.1120). 30
143. 2101.1110 Instant coffee in bulk 15
144. 2101.1120 Instant coffee in retail packs 32
145. 21.03 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 40
146. 21.04 Soups and broths and preparations therefore; homogenised composite food preparations. 20
147. 2105.0000 Ice cream and other edible ice, whether or not containing cocoa 20
148. 21.06 Food preparations not elsewhere specified or included (except PCT codes 2106.9030, 2106.9070 and 2106.9090) 20
149. 2106.9090 Other 30
150. 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. 30
151. 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. 20
152. 2309.1000 Dog or cat food, put up for retail sale 40
153. 2401.2000 Tobacco, partly or wholly stemmed/ stripped 40
154. 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 20
155. 24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 20

Page 11

S. No PCT Code Description Rate of Regulatory Duty (%)
"reconstituted" tobacco; tobacco extracts and essences.
156. 25.15 Marble, travertine, ecaussine and other 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 (except PCT code 2515.2000) 10
157. 2515.2000 Ecaussine and other calcareous monumental or building stone; alabaster 5
158. 25.16 Granite, porphyry, basalt, sandstone and other 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. 10
159. 2710.1996 White Oil 5
160. 2710.1210 Motor Spirit 10
161. 2804.2100 Argon 5
162. 2804.3000 Nitrogen 5
163. 2811.2100 Carbon dioxide 2.5
164. 2827.2000 Calcium chloride 2.5
165. 2827.3100 Of magnesium 2.5
166. 2827.3500 Of nickel 2.5
167. 2827.3900 Other 2.5
168. 28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites (except PCT code PCT code 2828.9000). 2.5
169. 2833.2100 Of magnesium 2.5
170. 2833.2200 Of aluminium 2.5
171. 2836.2000 Disodium carbonate 5
172. 2847.0000 Hydrogen peroxide, whether or not solidified with urea. 2.5
173. 2849.1000 Calcium (Carbides) 5
174. 2903.1300 Chloroform (trichloromethane) excluding Pharma grade 10
175. 2903.7100 Chlorodifluoromethane 16

Page 12

S. No PCT Code Description Rate of Regulatory Duty (%)
176. 2915.3930 sec-Butyl acetate 5
177. 2915.3940 Methyl acetate 5
178. 2915.3990 Other 5
179. 2917.3920 Di-Otcyl Terephthalate (DOTP) 8
180. 2933.4990 Levofloxacin 16
181. 2939.3000 Caffeine and its salt 16
182. 3206.4990 Other ( Master batches ) 8
183. 3208.1010 Varnishes 10
184. 3208.1090 Other 10
185. 3208.2090 Other 5
186. 3208.9011 Varnishes 5
187. 3208.9019 Other 5
188. 3208.9020 Other varnishes 5
189. 3208.9090 Other 5
190. 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. 5
191. 33.03 Perfumes and toilet waters. 44
192. 33.04 Beauty or make- up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. 44
193. 33.05 Preparations for use on the hair. 44
194. 33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. 40
195. 33.07 Pre- shave, shaving or after- shave preparations, 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. 40
196. 34.01 Soap; organic surface- active products and preparations for use as soap, in the form of bars, 40

Page 13

S. No PCT Code Description Rate of Regulatory Duty (%)
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.
197. 3402.3100 Linear alkylbenzene sulphonic acids and their salts 5
198. 3402.5000 Preparations put up for retail sale 12
199. 3402.9000 Other 12
200. 3502.1100 Dried 16
201. 3502.1900 Other 16
202. 3506.1000 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. 5
203. 3506.9990 Other 5
204. 3701.3020 Photo polymers and CTP plates of a kind used in printing Of newspapers and magazines 10
205. 3701.3030 Pre-sensitized printing plates 5
206. 3824.9910 Gum base of a kind used for manufacture of chewing gum 10
207. 3903.9010 Styrene acrylic emulsion 10
208. 3909.5000 Polyurethanes 5
209. 3916.2000 Of polymers of vinyl chloride 8
210. 3916.9000 Of other plastics 8
211. 3917.2310 Heat shrinkable sleeves and tubes of a dia not exceeding 100 mm 10
212. 3917.3910 Heat shrinkable sleeves and tubes 10
213. 3917.3990 Other 5
214. 3919.1090 Other 5
215. 3919.9010 Oriented polypropylene (OPP) packing tapes 8
216. 3919.9090 Other 8
217. 3923.1000 Boxes, cases, crates and similar articles 15

Page 14

S. No PCT Code Description Rate of Regulatory Duty (%)
218. 3923.2100 Of polymers of ethylene 10
219. 3923.2900 Of other plastics 7.5
220. 3923.3010 Bottles 15
221. 3923.3090 Other 15
222. 3923.5000 Stoppers, lids, caps and other closures 10
223. 3923.9010 Preforms made from polyethylene terephthalate 15
224. 3923.9090 Other 10
225. 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. 24
226. 3926.9099 Other 10
227. 4011.1000 Of a kind used on motor cars (including station wagons and racing cars) 20
228. 4011.2011 Radial 20
229. 4011.2019 Other 20
230. 4011.2091 Radial 20
231. 4011.2099 Other 20
232. 4011.8000 Of a kind used on construction, mining or industrial handling vehicles and machines 12
233. 40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber (except PCT code 4015.1200) 10
234. 4015.1200 Of a kind used for medical, surgical, dental or veterinary purposes 8
235. 4016.9210 Tip Eraser 10
236. 4016.9290 Other 10
237. 4016.9990 Other 10

Page 15

S. No PCT Code Description Rate of Regulatory Duty (%)
238. 42.02 Trunks, suit- cases, vanity- cases, 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, 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. 20
239. 42.03 Articles of apparel and clothing accessories, of leather or of composition leather. 40
240. 4411.1200 Of a thickness not exceeding 5 mm 2.5
241. 4411.1300 Of a thickness exceeding 5 mm but not exceeding 9 mm 2.5
242. 4411.1400 Of a thickness exceeding 9 mm 2.5
243. 4411.9200 Of a Density exceeding 0.8 G/CM2 2.5
244. 4411.9310 Not mechanically worked or surface covered 2.5
245. 4411.9390 Other 2.5
246. 4411.9400 Of a density not exceeding 0.5 G/CM2 2.5
247. 4802.5510 Printing paper 10
248. 4802.5600 Weighing 40 g/ m² or more but not more than 150 g/ m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state 10
249. 4802.5700 Other, weighing 40 g/ m² or more but not more than 150 g/ m² 10
250. 4802.6100 In rolls 10
251. 4802.6200 In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 10
252. 4802.6990 Other 10
253. 4811.4100 Self-adhesive 12
254. 4811.9000 Other paper, paperboard, cellulose wadding and webs of cellulose fibres 12

Page 16

S. No PCT Code Description Rate of Regulatory Duty (%)
255. 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 24
256. 48.14 Wallpaper and similar wall coverings; window transparencies of paper. 24
257. 4819.3000 Sacks and bags, having a base of a width of 40 cm or more 10
258. 49.11 Other printed matter, including printed pictures and photographs (except PCT code PCT Code 4911.9100) 10
259. 5402.3300 Of polyesters 2.5
260. 5402.4600 Other, of polyesters, partially oriented 2.5
261. 5402.4700 Other, of polyesters 2.5
262. 5402.5200 Of polyesters 2.5
263. 5402.6200 Of polyesters 2.5
264. 5407.1000 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters 1
265. 5407.2000 Woven fabrics obtained from strip and the like 1
266. 5407.3000 Fabrics specified in Note 9 to Section XI 1
267. 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 1
268. 55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 1
269. 55.11 Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale 2
270. 55.12 Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. 1
271. 55.13 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m² 1
272. 55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of weight exceeding 170 g/m² 1
273. 55.15 Other woven fabrics of synthetic staple fibres 1
274. 55.16 Woven fabrics of artificial staple fibres 1

Page 17

S. No PCT Code Description Rate of Regulatory Duty (%)
275. 5605.0000 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal 5
276. 5701.1010 Carpets 10
277. 5703.2100 Turf 10
278. 5703.3100 Turf 10
279. 61.01 Men's or boys' overcoats, car- coats, capes, cloaks, anoraks (including ski- jackets), wind- cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.03. 10
280. 61.02 Women's or girls' overcoats, car- coats, capes, cloaks, anoraks (including ski- jackets), wind- cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04. 10
281. 61.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 10
282. 61.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 10
283. 61.05 Men's or boys' shirts, knitted or crocheted. 10
284. 61.06 Women's or girls' blouses, shirts and shirt- blouses, knitted or crocheted. 10
285. 61.07 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. 10
286. 61.08 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted. 10
287. 61.09 T-shirts, singlets and other vests, knitted or crocheted. 10
288. 61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. 10

Page 18

S. No PCT Code Description Rate of Regulatory Duty (%)
289. 61.11 Babies' garments and clothing accessories, knitted or crocheted. 10
290. 61.12 Track suits, ski suits and swimwear, knitted or crocheted. 10
291. 6113.0000 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. 10
292. 61.14 Other garments, knitted or crocheted. 10
293. 61.15 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. 10
294. 61.16 Gloves, mittens and mitts, knitted or crocheted. 10
295. 61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. 10
296. 62.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 62.03. 10
297. 62.02 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 62.04. 10
298. 62.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 10
299. 62.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 10
300. 62.05 Men's or boys' shirts. 10
301. 62.06 Women's or girls' blouses, shirts and shirt blouses. 10
302. 62.07 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. 10
303. 62.08 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles. 10
304. 62.09 Babies' garments and clothing accessories. 10

Page 19

S. No PCT Code Description Rate of Regulatory Duty (%)
305. 62.10 Garments made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. 10
306. 62.11 Track suits, ski suits and swimwear other garments. 10
307. 62.12 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. 10
308. 62.13 Handkerchiefs. 10
309. 62.14 Shawls, scarves, mufflers, mantillas, veils and the like. 10
310. 62.15 Ties, bow ties and cravats. 10
311. 62.17 Other made up clothing accessories parts of garments or of clothing accessories, other than those of heading 62.12. 10
312. 63.01 Blankets and travelling rugs 5
313. 63.02 Bed linen, table linen, toilet linen and kitchen linen. 10
314. 63.03 Curtains (including drapes) and interior blinds curtain or bed valances. 10
315. 63.04 Other furnishing articles, excluding those of heading 94.04. 10
316. 63.05 Sacks and bags, of a kind used for the packing of goods. 10
317. 63.06 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods. 10
318. 63.07 Other made up articles, including dress patterns. 10
319. 6308.0000 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. 10
320. 6309.0000 Worn clothing and other worn articles. 10
321. 63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 10

Page 20

S. No PCT Code Description Rate of Regulatory Duty (%)
322. 64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. 20
323. 64.02 Other footwear with outer soles and uppers of rubber or plastics 20
324. 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather (except PCT 6403.9900). 20
325. 6403.9900 Other 32
326. 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. 32
327. 64.05 Other footwear. 32
328. 64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles) removable in soles, heel cushions and similar articles gaiters, leggings and similar articles, and parts therefore. 10
329. 6505.0000 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair- nets of any material, whether or not lined or trimmed. 10
330. 66.01 Umbrellas and sun umbrellas (including walking- stick umbrellas, garden umbrellas and similar umbrellas). 5
331. 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 20
332. 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) (except PCT codes 6802.1000 and 6802.2900) 30
333. 6802.1000 Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder 10

Page 21

S. No PCT Code Description Rate of Regulatory Duty (%)
334. 6802.2900 Other stone 20
335. 6810.1900 Other 10
336. 6810.9900 Other 10
337. 6815.9910 Of onyx (marbles) 10
338. 6815.9990 Other 10
339. 69.07 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. 44
340. 6910.1010 Wash basin 24
341. 6910.1020 Bath tubs ceramic 16
342. 6910.1030 Bidets ceramic 20
343. 6910.1040 Cisterns ceramic 24
344. 6910.1050 Sink ceramic 32
345. 6910.1060 Toilet ceramic 24
346. 6910.1070 Urinals ceramic 16
347. 6910.1080 Water loset pans 20
348. 6910.1090 Other 24
349. 6910.9000 Other 32
350. 69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 24
351. 69.12 Ceramic tableware, kitchen-ware, other household articles and toilet articles, other than of porcelain or china. 20
352. 69.13 Statuettes and other ornamental ceramic articles. 20
353. 69.14 Other ceramic articles. 20
354. 7002.3200 Tubes of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature of 0°C to 300°C 16
355. 7002.3910 Neutral glass tubing 16

Page 22

S. No PCT Code Description Rate of Regulatory Duty (%)
356. 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked (except PCT code 7005.3000) 24
357. 70.06 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials (except PCT code 7006.0020) 12
358. 7006.0020 Glass sheet worked 24
359. 7007.1900 Other 5
360. 7008.0000 Multiple- walled insulating units of glass. 15
361. 70.09 Glass mirrors, whether or not framed, including rear- view mirrors (except PCT codes 7009.1010 and 7009.1090). 20
362. 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass (except PCT code 7010.2000) 20
363. 70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like. 20
364. 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). 20
365. 7013.4900 Other 24
366. 7013.9100 Of lead crystal 24
367. 7013.9900 Other 24
368. 70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam 20

Page 23

S. No PCT Code Description Rate of Regulatory Duty (%)
glass in blocks, panels, plates, shells or similar forms.
369. 70.18 Glass beads, imitation pearls, imitation precious or semi- precious stones and similar glass small wares, and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter. 20
370. 7020.0090 Other 24
371. 71.17 Imitation jewelry. 36
372. 72.04 Ferrous waste and scrap; re-melting scrap ingots of iron or steel (except PCT codes 7204.1020 and 7204.4920) 5
373. 72.07 Semi-finished products of iron or non-alloy steel 12
374. 72.08 Flat rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot rolled, not clad, plated or coated. 2.5
375. 72.09 Flat rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold rolled (cold reduced), not clad, plated or coated 5
376. 72.10 Flat rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 5
377. 7211.1310 Of secondary quality 5
378. 7211.1390 Other 5
379. 7211.1410 Of secondary quality 5
380. 7211.1490 Other 5
381. 7211.1920 Of secondary quality 5
382. 7211.1990 Other 5
383. 7211.2920 Cold rolled steel strips of thickness below 0.5 mm and upto 100 mm wide 5
384. 72.13 Bars and rods, hot rolled, in irregularly wound coils, of iron or non-alloy steel (except PCT code 7213.9191) 24
385. 7213.9191 Of circular cross-section measuring less than 7 mm in diameter 16
386. 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot rolled, hot 24

Page 24

S. No PCT Code Description Rate of Regulatory Duty (%)
drawn or hot extruded, but including those twisted after rolling
387. 72.15 Other bars and rods of iron or non-alloy steel 24
388. 72.16 Angles, shapes and sections of iron or non- alloy steel 24
389. 72.17 Wire of iron or non-alloy steel (except PCT code 7217.3010 Bead wire) 24
390. 72.24 Other alloy steel in ingots or other primary forms semi-finished products of other alloy steel 12
391. 7225.1100 Grain-oriented 2.5
392. 7225.1900 Other 2.5
393. 7225.3000 Other, not further worked than hot- rolled, in coils 2.5
394. 7225.4000 Other, not further worked than hot- rolled, not in coils 2.5
395. 7225.5000 Other, not further worked than cold- rolled (cold- reduced) 14
396. 7225.9100 Electrolytic ally plated or coated with zinc 14
397. 7225.9200 Otherwise plated or coated with zinc 14
398. 7225.9900 Other 14
399. 7226.1100 Grain-oriented 2.5
400. 7226.1900 Other 2.5
401. 7226.2000 Of high speed steel 2.5
402. 7226.9100 Not further worked than hot-rolled 2.5
403. 7226.9200 Not further worked than cold-rolled (cold- reduced) 14
404. 7226.9900 Other 14
405. 72.27 Bars and rods, not rolled, in irregularly wound coils, of other alloy steel (except PCT code 7227.9010) 20
406. 7227.9010 Of circular cross-section measuring less than 7 mm in diameter 12
407. 72.28 Other bars and rods of other alloy steel angles, shapes and sections, of other alloy steel hollow 24

Page 25

S. No PCT Code Description Rate of Regulatory Duty (%)
drill bars and rods, of alloy or non-alloy steel (except 7228.3010, 7228.3090)
408. 7228.3010 Case hardening steel (conforming to AISI-8620, 20MNCR%, SCM series and equivalent 16
409. 7228.3090 Other 16
410. 72.29 Wire of other alloy steel 28
411. 73.03 Tubes, pipes and hollow profiles, of cast iron. 10
412. 73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel (except PCT codes 7304.2200, 7304.2300, 7304.2400 and 7304.2900) 2.5
413. 73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel. 14
414. 73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. 10
415. 73.08 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge- sections, lock- gates, towers, lattice masts, roofs, roofing frame- works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 2.5
416. 73.12 Standard wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated (except PCT code 7312.9010) 20
417. 7313.0000 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. 10
418. 7314.3900 Other 10
419. 7314.4100 Plated or coated with zinc 10
420. 7314.4200 Coated with plastics 10
421. 7314.4900 Other 10

Page 26

S. No PCT Code Description Rate of Regulatory Duty (%)
422. 73.18 Screws, bolts, nuts, coach screws hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar, article, of iron or steel (except PCT codes 7318.1520 and 7318.1620). 20
423. 7320.9090 Other 10
424. 7321.1111 In CKD/SKD condition 10
425. 7321.1119 Other 12
426. 7321.1190 Other 15
427. 7321.1200 For liquid fuel 15
428. 7321.1900 Other, including appliances for solid fuel 10
429. 7321.8100 For gas fuel or for both gas and other fuels 15
430. 7321.8200 For liquid fuel 10
431. 7321.8900 Other, including appliances for solid fuel 10
432. 7321.9000 Parts 12
433. 73.23 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 24
434. 73.24 Sanitary ware and parts thereof, of iron or steel. 5
435. 7326.1911 Upto 10 Kg 16
436. 7326.2000 Articles of iron or steel wire 10
437. 7601.2000 Aluminum Alloys 10
438. 7610.1000 Doors, windows and their frames and thresholds for doors 8
439. 7612.9030 Round cans of a capacity upto 300 ml 5
440. 76.14 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. 2.5
441. 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. 2.5
442. 76.16 Other articles of aluminium (excluding 7616.9920) 5
443. 8212.1000 Razors 20

Page 27

S. No PCT Code Description Rate of Regulatory Duty (%)
444. 8212.2000 Safety razor blades, including razor blade blanks in strips 20
445. 8213.0000 Scissors, tailors' shears and similar shears, and blades therefore. 12
446. 8214.1000 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor 12
447. 8214.2000 Manicure or pedicure sets and instruments (including nail files) 15
448. 8214.9000 Other 15
449. 82.15 Spoons, forks, ladles, skimmers, cake- servers, fish- knives, butcher- knives, sugar tongs and similar kitchen or tableware (except PCT code 8215.1000) 15
450. 8215.1000 Sets of assorted articles containing at least one article plated with precious metal 12
451. 8301.1000 Padlocks 5
452. 8301.3000 Locks of kind used for furniture 2.5
453. 8301.4000 Other locks 2.5
454. 8305.2000 Staples in strips 10
455. 83.07 Flexible tubing of base metal, with or without fittings. 16
456. 8311.1000 Coated electrodes of base metal, for electric arc- welding 12
457. 8311.2000 Cored wired of base metal, for electric arc- welding 12
458. 8311.3000 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame 12
459. 8311.9000 Other 24
460. 8402.1190 Other 2.5
461. 8402.1990 Other 2.5
462. 8409.9999 Parts 2.5
463. 8414.5110 Ceiling fan 20
464. 8414.5120 Pedestal fan 20
465. 8414.5130 Table fan 20

Page 28

S. No PCT Code Description Rate of Regulatory Duty (%)
466. 8414.5140 Exhaust fan 20
467. 8414.5190 Other 20
468. 8414.9000 Parts 2.5
469. 8415.1011 In CKD/SKD condition 5
470. 8415.1019 Other 20
471. 8415.1021 In CKD/SKD condition 5
472. 8415.1029 Other 20
473. 8415.1031 In CKD/SKD condition 5
474. 8415.1039 Other 20
475. 8415.1091 In CKD/SKD condition 5
476. 8415.1099 Other 20
477. 8415.2010 For motor cars of heading 87.03 and vehicles of subheadings 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 20
478. 8415.2090 Other 20
479. 8415.8110 In CKD/SKD condition 5
480. 8415.8190 Other 20
481. 8415.8210 In CKD/SKD condition 5
482. 8415.8290 Other 20
483. 8415.8310 In CKD/SKD condition 5
484. 8415.8390 Other 20
485. 8415.9011 Enamelled and coated for antirust purposes 5
486. 8415.9012 for vehicles of chapter 87 2.5
487. 8415.9019 Other 2.5
488. 8415.9021 For vehicles of chapter 87 2.5
489. 8415.9029 Other 2.5
490. 8415.9030 Covers for inner body. 5
491. 8415.9091 For use with air conditioning machines of PCT headings 8415.2010 and 8415.2090 2.5

Page 29

S. No PCT Code Description Rate of Regulatory Duty (%)
492. 8415.9099 Other 5
493. 8418.1010 In CKD/SKD condition 5
494. 8418.1090 Other 20
495. 8418.2110 In CKD/SKD condition 5
496. 8418.2190 Other 20
497. 8418.2910 In CKD/SKD condition 5
498. 8418.2990 Other 20
499. 8418.3010 In CKD/SKD condition 5
500. 8418.3090 Other 20
501. 8418.4010 In CKD/SKD condition 5
502. 8418.4090 Other 20
503. 8418.5000 Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment. 20
504. 8418.6931 In CKD/SKD condition 5
505. 8418.6939 Other 20
506. 8418.6940 Refrigerated outdoor cabinet designed for insertion of electric and electronic apparatus 15
507. 8418.6990 Other 20
508. 8418.9000 Parts 2.5
509. 8428.1010 Passenger lifts 5
510. 8428.4000 Escalators and moving walkways 2.5
511. 8433.5100 Combined Harvester 10% (5 to 10 years old) and 20% (Above 10 years old)
512. 8437.1000 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 2.5
513. 8437.8000 Other machinery 5
514. 8450.1110 In CKD/SKD condition 5
515. 8450.1190 Other 20

Page 30

S. No PCT Code Description Rate of Regulatory Duty (%)
516. 8450.1210 In CKD/SKD condition 5
517. 8450.1290 Other 20
518. 8450.1911 In CKD/SKD condition 5
519. 8450.1919 Other 20
520. 8450.1991 In CKD/SKD condition 5
521. 8450.1999 Other 20
522. 8450.2010 In CKD/SKD condition 5
523. 8450.2090 Other 20
524. 8481.3010 For tyre tubes 16
525. 8482.1000 Ball bearings 8
526. 8482.2000 Tapered roller bearings, including cone and tapered roller assemblies 8
527. 8502.1110 Of an output not exceeding 5 kVA 10
528. 8502.1120 Exceeding 5 KVA but not exceeding 20 KVA 10
529. 8502.1130 Exceeding 20 KVA but not exceeding 50 KVA 10
530. 8502.1190 Other 10
531. 8502.2020 Of an output exceeding 5 KVA but not exceeding 1250 KVA 5
532. 85.07 Electric accumulators, including separators therefore, whether or not rectangular (including square) (except PCT codes 8507.1010, 8507.1020 and 8507.1090) 2.5
533. 85.09 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08 (except PCT code 8509.9000) 20
534. 8509.9000 Parts 5
535. 8510.1000 Shavers 10
536. 8510.2000 Hair clippers 10
537. 8516.3100 Hair dryers 10
538. 8516.3200 Other hairdressing apparatus 10
539. 8516.3300 Hand drying apparatus 10

Page 31

S. No PCT Code Description Rate of Regulatory Duty (%)
540. 8516.4000 Electric smoothing Irons 10
541. 8516.5010 In CKD/SKD condition 5
542. 8516.5090 Other 10
543. 8516.6010 Electric oven 10
544. 8516.6020 Electric ranges 10
545. 8516.6030 Electric roasters/grillers 10
546. 8516.6090 Other 10
547. 8516.7100 Coffee or tea makers 10
548. 8516.7200 Toasters 10
549. 8516.7990 Other 10
550. 8516.8090 Other (Electric heating resistors) 10
551. 8516.9000 Parts 2.5
552. 8517.1100 Line telephone sets with cordless handsets 5
553. 8517.1310 8517.1411 In CKD/SKD condition 5
554. 8517.1390 8517.1419 Other having C&F Value up to US$ 30 per set Rs.300/set
555. 8517.1390 8517.1419 Other (having C&F Value above US$ 30 per set but not exceeding US$ 100 per set Rs.3,000/set
556. 8517.1390 8517.1419 Other (having C&F Value above US$ 100 per set but not exceeding US$ 200 per set) Rs.7,500/set
557. 8517.1390 8517.1419 Other (having C&F Value above US$ 200 per set but not exceeding US$ 350 per set) Rs.11,000/set
558. 8517.1390 8517.1419 Other (having C&F Value above US$ 350 per set but not exceeding US$ 500 per set) Rs.15,000/set
559. 8517.1390 8517.1419 Other (having C&F Value above US$ 500 per set) Rs.22,000/set
560. 8517.6200 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus (except PCT code 8517.6270) 7.2
561. 8517.7100 Aerials and aerial reflectors of all kinds; parts suitable for use therewith 2.5
562. 8517.7900 Other 5

Page 32

S. No PCT Code Description Rate of Regulatory Duty (%)
563. 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets (except 8518.9000). 5
564. 8518.9000 Parts 2.5
565. 8523.5210 SIM cards 12
566. 8528.7110 Reception apparatus for receiving satellite signals of a kind used with TV (satellite dish receivers) 20
567. 8528.7190 Other 20
568. 8528.7211 LCD, LED and OLED 15
569. 8528.7219 Other 15
570. 8528.7290 Other 15
571. 8528.7300 Other, monochrome 15
572. 8529.9090 Other 5
573. 8539.2190 Other 5
574. 8539.2190 8539.2200 8539.2990 Tungsten filament incandescent bulb 20
575. 8539.2200 Other of a power not exceeding 200 W and for a voltage exceeding 100V 5
576. 8539.3110 Energy saving lamp 5
577. 8539.3120 Energy saving tube 5
578. 8539.3210 Energy saving lamp 5
579. 8539.3220 Energy saving tube 5
580. 8539.5210 Bulb 12
581. 8539.5220 Tube 12
582. 8539.9010 8539.9020 8539.9090 Parts of tungsten filament incandescent bulb 16

Page 33

S. No PCT Code Description Rate of Regulatory Duty (%)
583. 8539.9090 Stuffed Metal Clad Printed Circuit Board (MCPCB) 15
584. 8543.7010 Remote control 2.5
585. 8544.4910 Telephone cables 20
586. 8544.4920 Multi core, flexible, flat type copper, insulated (all features together) 10
587. 8544.4990 Other 10
588. 8544.6010 For a voltage exceeding 1,000 V but not exceeding 32,000 V 5
589. 8544.7000 Optical fibre cables 16
590. 8703.2193 New 4x4 vehicles (CBU) 10
591. 8703.2195 New Mini vans (CBU) 10
592. 8703.2199 Other (New) 10
593. 8703.2220 New Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1300cc 10
594. 8703.2240 New Mini vans (CBU) 10
595. 8703.2240 Old and used Mini vans (CBU) exceeding 1300 cc 10
596. 8703.2260 New Sport utility vehicles 10
597. 8703.2260 Old and used Sport utility vehicles exceeding 1300 cc 10
598. 8703.2290 Other (New) 10
599. 8703.2290 Other old and used exceeding 1300 cc 10
600. 8703.2313 Sport utility vehicles 10
601. 8703.2319 Other 10
602. 8703.2323 Sport utility vehicles (SUVs 4x4) 50
603. 8703.2329 Other 50
604. 8703.2490 Other 50
605. 8703.3129 Other (New) 10
606. 8703.3139 Other (New) 10
607. 8703.3139 Other old and used exceeding 1300 cc 10

Page 34

S. No PCT Code Description Rate of Regulatory Duty (%)
608. 8703.3219 Other 10
609. 8703.3223 Sport utility vehicles (SUVs 4x4) 50
610. 8703.3225 All-terrain vehicles (4x4) 50
611. 8703.3229 Other 50
612. 8703.3390 Other 50
613. 8703.4029 Other (New) 10
614. 8703.4032 New Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1300cc 10
615. 8703.4039 Other 10
616. 8703.4049 Other 10
617. 8703.4059 Other 10
618. 8703.4069 Other 10
619. 8703.5029 Other (New) 10
620. 8703.5039 Other (New) 10
621. 8703.5039 Other old and used exceeding 1300 cc 10
622. 8703.5049 Other 10
623. 8703.5059 Other 10
624. 8703.5069 Other 10
625. 8703.6029 Other (New) 10
626. 8703.6032 New Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1300cc 10
627. 8703.6039 Other 10
628. 8703.6049 Other 10
629. 8703.6059 Other 10
630. 8703.6069 Other 10
631. 8703.7029 Other (New) 10
632. 8703.7039 Other (New) 10
633. 8703.7039 Other old and used exceeding 1300 cc 10
634. 8703.7049 Other 10

Page 35

S. No PCT Code Description Rate of Regulatory Duty (%)
635. 8703.7059 Other 10
636. 8703.7069 Other 10
637. 8703.9000 Other 50
638. 8711.1090 Other 10
639. 8711.2090 Other 10
640. 8711.3020 Motorcycle rickshaws in CBU 10
641. 8711.3090 Other 10
642. 8711.4090 Other 10
643. 8711.5090 Other 10
644. 8711.6020 Self-balancing, electrically-powered two wheeled transportation device (Hoverboard, smart scooter, drift vehicles) 10
645. 8711.6090 Other 10
646. 8711.9090 Other 10
647. 8712.0000 Bicycles and other cycles (including delivery tricycles), not motorised. 10
648. 8715.0000 Baby carriages and parts thereof. 15
649. 8901.1000 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 5
650. 9004.1000 Sunglasses 24
651. 9017.2000 Other drawing, marking- out or mathematical calculating instruments 5
652. 91.01 Wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal. 24
653. 91.02 Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 91.01. 24
654. 9302.0092 Pistols, single barrel, semiautomatic or otherwise 20
655. 9302.0093 Pistols, multiple barrel 20
656. 9302.0099 Other 20
657. 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for 20

Page 36

S. No PCT Code Description Rate of Regulatory Duty (%)
example, sporting shotguns and rifles, muzzle- loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive- bolt humane killers, line- throwing guns).
658. 9304.0000 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 20
659. 93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 20
660. 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof (except PCT codes 9401.1000, 9401.2010, 9401.2020, 9401.2090 and 9401.3000, 9401.9000) 5
661. 94.03 Other furniture and parts thereof (except PCT code 9403.9000) 36
662. 9403.9000 Parts 12
663. 9405.1110 Chandeliers 32
664. 9405.1910 Chandeliers 32
665. 9405.2100 Designed for use solely with light-emitting diode (LED) light sources 32
666. 9405.2900 Other 32
667. 9405.3100 Designed for use solely with light-emitting diode (LED) light sources 20
668. 9405.3900 Other 20
669. 9405.4990 Other 40
670. 9405.5010 Tubular Day lighting Device 16
671. 9405.5090 Other 20
672. 9405.6100 Designed for use solely with light-emitting diode (LED) light sources 40
673. 9405.6900 Other 40
674. 9405.9000 Parts 10
675. 9503.0010 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars) dolls' carriages. 12

Page 37

S. No PCT Code Description Rate of Regulatory Duty (%)
676. 9503.0090 Other 20
677. 95.04 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. 40
678. 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. 20
679. 95.06 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools (except PCT code 9506.9100). 24
680. 9506.9100 Articles and equipment for general physical exercise, gymnastics or athletics 20
681. 95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres. 30
682. 96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor swe613epers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) (except 9603.2100 and 9603.2900). 24
683. 9603.2100 Tooth brushes, including dental-plate brushes 20
684. 9603.2900 Other 20
685. 9609.1000 Pencils and crayons, with leads encased in a rigid sheath 20
686. 96.15 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair- curlers and the like, other than those of heading 85.16, and parts thereof. 32
687. 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefore; powder- puffs and pads for the application of cosmetics or toilet preparations. 20
688. 96.17 Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners. 30

Page 38

S. No PCT Code Description Rate of Regulatory Duty (%)
689. 96.19 Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material. 10
690. 9619.0020 Napkins (diapers) for infants and babies 20
691. 9619.0030 Sanitary towels (pads) and tampons 15
692. Respective headings Plums (aliocha) 28
693. Respective Headings Cinematographic film Rs.3000/per minute
  1. The regulatory duty shall not be levied on the following, namely: -

(a) import under Notification No. S.R.O. 678 (I)/2004 dated the 7th August, 2004;

(b) import under Chapter 99 of First Schedule of the Customs Act, 1969 (IV of 1969);

(c) import under Fifth Schedule to the Customs Act, 1969 (IV of 1969), excluding serial no 22 and 23(v) of Table to Part I, serial numbers 99,100, 102, 116(iv) and (xvi),146 and 154 of the Table to Part-III of the said Schedule, subject to fulfilment of conditions laid therein;

(d) import under Temporary Importation Scheme vide Notification No. S.R.O. 492(I)/2009, dated the 13th June, 2009;

(e) import of special steel round bars and rods of non-alloy steel of diameter 50mm and exceeding 50mm (PCT code 7214.9990) by the seamless pipes manufacturers registered under the Sales Tax Act, 1990;

(f) import of Grain and non-grain oriented electrical steel sheets (PCT codes 7225.1100, 7225.1900, 7226.1100 and 7226.1900) under Sr. Nos. 6, 7 and 8 of S.R.O.565(I)/2006 dated 5th June, 2006;

(g) import of Rubber Apron and Cots (PCT code 4016.9990);

(h) import of vehicles (CBU) by new entrants, as enumerated vide Sr.1, Table-III of Notification No. SRO 656(I)/2006, in terms of Auto Development Policy; and

(i) import of input materials used for manufacturing of auto parts by local vendors under Notification No. S.R.O.655(I)/2006, dated the 5th June, 2006.

  1. Rate of regulatory duty on import of CKD/SKD kits, of home appliances, mentioned in the Table, and of which kits are not specified separately therein, shall be five per cent.

  2. Regulatory duty on import of Pine nut (chilgoza) falling under PCT code 0802.9100,0802.9200, 0802.9900 and marble (crude or roughly trimmed) falling under PCT code 2515.1100 shall be exempted and regulatory duty on import of ground nuts in shell falling under PCT code 1202.4100 shall be reduced to 10%, if imported from the Islamic Republic of Afghanistan.

Page 39

5 For the purpose of levy of regulatory duty under this Notification, the value of vehicles (PCT Code 87.03) having bullet proofing and other security features shall be the same as determined under Notification No. S.R.O.No.1121(I)/2007, dated the 17th November, 2007.

  1. This Notification shall take effect from the 1st day of July, 2025 and if not rescinded earlier, shall remain in force till the 30th June, 2026.

[C. NO. 6(2)/2021-CB]

(Wajid Ali)
Additional Secretary

Which later SROs refer to this one?

SROs whose FBR title names SRO 1152(I)/2025, usually to amend or rescind it.

  • SRO 1064(I)/202630 June 2026Regulatory Duty - Superseded S.R.O. No 1152(I)2025 dated 30.6.2025Customs tariff and duties

Related Customs SROs on customs tariff and duties

  • SRO 1065(I)/202630 June 2026Regulatory Duty on Commercial Import of Vehicles - Superseded S.R.O. No 1898(I)2025 dated 01.10.2025
  • SRO 1064(I)/202630 June 2026Regulatory Duty - Superseded S.R.O. No 1152(I)2025 dated 30.6.2025
  • SRO 1063(I)/202630 June 2026Additional Customs Duty - Superseded S.R.O. No 1151(I)2025 dated 30.6.2025
  • SRO 1898(I)/20251 October 2025Regulatory Duty on Import of Vehicles
  • SRO 1151(I)/202530 June 2025Additional Customs Duty
  • SRO 78(I)/202530 January 2025Amendment in S.R.O No. 928(I)/2024 dated 30-06-2024 - regarding Regulatory Duty

All SROs on customs tariff and duties

Report an error on this page