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Superseded SRO,966(I)/2022 , dated 30.06.2022

SRO 928(I)/2024Amendments to earlier SROs

SRO 928(I)/2024 is a Customs SRO dated 30 June 2024, listed by FBR as "Superseded SRO,966(I)/2022 , dated 30.06.2022".

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.

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

Islamabad, the 30th June, 2024.

NOTIFICATION
(CUSTOMS)

S.R.O. 928 (I)/2024. - 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. 966(I)/2022, dated the 30th June, 2022, 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). 10
3. 0106.1900 Other 5
4. 0106.3200 Psittaciformes (including parrots, parakeets, macaws and cockatoos) 5
5. 0202.3000 Boneless 5
6. 0206.1000 Of bovine animals, fresh or chilled 5
7. 03.01 Live fish 10
8. 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. 10
9. 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. 35
10. 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. 35
11. 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. 10
12. 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 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
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.
13. 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. 10
14. 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. 10
15. 04.02 Milk and cream, concentrated or containing sugar or other sweetening matter 25
16. 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
17. 0404.1010 Whey powder 25
18. 04.05 Butter and other fats and oils derived from milk; dairy spread. 20
19. 04.06 Cheese and curd. 50
20. 04.07 Birds' eggs, in shell, fresh, preserved or cooked (except PCT code 0407.2100). 10
21. 0407.2100 Of fowls of the species Gallus domesticus (chicken) 20
22. 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. 15
23. 0409.0000 Natural honey. 30
24. 0410.0000 Insects and other edible products of animal origin, not elsewhere specified or included. 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
25. 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
26. 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn. 10
27. 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
28. 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
29. 0701.9000 Ware Potato 25
30. 0703.9000 Leeks and other alliaceous vegetables 10
31. 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled (except PCT code 0704.9000) 10
32. 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 10
33. 0706.9000 Other 10
34. 07.09 Other vegetables, fresh or chilled (except PCT codes 0709.3000) 10
35. 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 10
36. 07.11 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.(except PCT codes 0711.4000) 10
37. 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared (except PCT codes 0712.3300) 10
38. 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith(except PCT codes 0714.3000 and 0714.4000 10
39. 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. 20

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S. No PCT Code Description Rate of Regulatory Duty (%)
40. 0802.1100 In shell 20
41. 0802.1200 Shelled 20
42. 0802.8000 Areca (Betel Nuts) 20
43. 08.03 Bananas, including plantains, fresh or dried. 10
44. 0802.9100 Pine nuts in to shell 45
45. 0802.9200 Pine nuts shelled 45
46. 0802.9900 Other 45
47. 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried (except PCT codes 0804.1010, 0804.1020 and 0804.2000) 25
48. 0804.1010 Fresh 10
49. 0804.1020 Dried 10
50. 08.05 Citrus fruit, fresh or dried (except PCT codes 0805.1000, 0805.4000 and 0805.9000) 25
51. 0805.1000 Oranges 15
52. 0805.4000 Grapefruit and pomelos 15
53. 0805.9000 Other 15
54. 0807.2000 Papaws (papayas) 45
55. 08.08 Apples, Pears and Quinces, fresh (except PCT code 0808.1000) 30
56. 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh(except PCT codes 0809.1000, 0809.2100 and 0809.3000) 35
57. 0809.2100 Sour cherries (Prunus cerasus) 45
58. 0809.3000 Peaches, including nectarines 45
59. 08.10 Other fruit, fresh (except PCT code 0810.9010) 30
60. 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) 30
61. 0811.2000 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 20
62. 0812.1000 Cherries 30

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S. No PCT Code Description Rate of Regulatory Duty (%)
63. 0813.3000 Apples 45
64. 0813.4010 Tamarind 35
65. 0813.4020 Cherries 35
66. 0813.4040 Peaches (arroo) 45
67. 0813.4050 Plums (allocha) 35
68. 0813.4060 Lichis 45
69. 0813.4070 Raisins 45
70. 0813.4090 Other 45
71. 0813.5000 Mixtures of nuts or dried fruits of this chapter 35
72. 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
73. 0910.1100 Neither crushed nor ground 10
74. 1004.9000 Other 10
75. 1005.9000 Maize 30
76. 1101.0010 Wheat flour 25
77. 1102.9000 Maida 25
78. 1102.9000 Semolina 25
79. 1104.1200 Of oats 35
80. 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 20
81. 1404.9020 Betel leaves Rs.400/Kg
82. 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
83. 1601.0000 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 20
84. 16.02 Other prepared or preserved meat, meat offal, blood or insects. 20
85. 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
86. 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 10
87. 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 40
88. 18.03 Cocoa paste, whether or not defatted. 10
89. 1804.0000 Cocoa butter, fat and oil. 10
90. 1805.0000 Cocoa powder, not containing added sugar or other sweetening matter. 10
91. 18.06 Chocolate and other food preparations containing cocoa (except PCT code 1806.2020) 10
92. 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
93. 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
94. 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
95. 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
96. 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 30
97. 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 20
98. 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 30

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S. No PCT Code Description Rate of Regulatory Duty (%)
99. 2004.1000 Potatoes 55
100. 2004.9000 Other vegetables and mixture of vegetables 50
101. 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. 20
102. 2006.0000 Vegetables, fruit, nuts, fruit peel and other parts of plants, preserved by sugar (drained, glacé or crystallized). 20
103. 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
104. 2007.9900 Other 30
105. 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
106. 2008.2000 Pineapples 50
107. 2008.9700 Mixtures 30
108. 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. 60
109. 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
110. 2101.1110 Instant coffee in bulk 15
111. 2101.1120 Instant coffee in retail packs 40
112. 21.03 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 50
113. 21.04 Soups and broths and preparations therefore; homogenised composite food preparations. 20

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S. No PCT Code Description Rate of Regulatory Duty (%)
114. 2105.0000 Ice cream and other edible ice, whether or not containing cocoa 20
115. 21.06 Food preparations not elsewhere specified or included (except PCT codes 2106.9030, 2106.9070 and 2106.9090) 20
116. 2106.9090 Other 30
117. 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
118. 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. 25
119. 2309.1000 Dog or cat food, put up for retail sale 50
120. 2401.2000 Tobacco, partly or wholly stemmed/ stripped 50
121. 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 20
122. 24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences. 20
123. 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. 10
124. 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
125. 2710.1996 White Oil 5
126. 2710.1210 Motor Spirit 10
127. 2710.1931 High Speed diesel oil 10
128. 2711.1100 Natural gas 5
129. 2804.2100 Argon 10
130. 2804.3000 Nitrogen 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
131. 2811.2100 Carbon dioxide 5
132. 2827.2000 Calcium chloride 5
133. 2827.3100 Of magnesium 5
134. 2827.3500 Of nickel 5
135. 2827.3900 Other 5
136. 28.28 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites (except PCT code PCT code 2828.9000). 5
137. 2833.2100 Of magnesium 5
138. 2833.2200 Of aluminium 5
139. 2836.2000 Disodium carbonate 10
140. 2847.0000 Hydrogen peroxide, whether or not solidified with urea. 5
141. 2849.1000 Calcium (Carbides) 10% till 30th June, 2025
142. 2903.1300 Chloroform (trichloromethane) excluding Pharma grade 10
143. 2903.7100 Chlorodifluoromethane 20
144. 2915.3930 sec-Butyl acetate 10
145. 2915.3940 Methyl acetate 10
146. 2915.3990 Other 10
147. 2917.3920 Di-Otcyl Terephthalate (DOTP) 10% till 30th June, 2025.
148. 2933.4990 Levofloxacin 10% till 31st December, 2024 and 20% w.e.f. 1st Jan, 2025
149. 2939.3000 Caffeine and its salt 10% till 31st December, 2024 and 20% w.e.f. 1st Jan, 2025
150. 3206.4990 Other ( Master batches ) 10
151. 3208.1010 Varnishes 10
152. 3208.1090 Other 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
153. 3208.2090 Other 5
154. 3208.9011 Varnishes 5
155. 3208.9019 Other 5
156. 3208.9020 Other varnishes 5
157. 3208.9090 Other 5
158. 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
159. 33.03 Perfumes and toilet waters. 55
160. 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. 55
161. 33.05 Preparations for use on the hair. 55
162. 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. 50
163. 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. 50
164. 34.01 Soap; organic surface- active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. 50
165. 3402.3100 Linear alkylbenzene sulphonic acids and their salts 10
166. 3402.5000 Preparations put up for retail sale 15
167. 3402.9000 Other 15
168. 3502.1100 Dried 20

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S. No PCT Code Description Rate of Regulatory Duty (%)
169. 3502.1900 Other 20
170. 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
171. 3506.9990 Other 5
172. 3701.3020 Photo polymers and CTP plates of a kind used in printing Of newspapers and magazines 10
173. 3701.3030 Pre-sensitized printing plates 5
174. 3824.9910 Gum base of a kind used for manufacture of chewing gum 10% till 30th June, 2025.
175. 3824.9980 Chloroparaffins liquid 10% till 31st December, 2024
176. 3903.9010 Styrene acrylic emulsion 10
177. 3909.5000 Polyurethanes 5% till 30th June, 2025.
178. 3916.2000 Of polymers of vinyl chloride 10% till 31st December, 2024
179. 3916.9000 Of other plastics 10% till 31st December, 2024
180. 3917.2310 Heat shrinkable sleeves and tubes of a dia not exceeding 100 mm 10% till 30th June, 2025.
181. 3917.3910 Heat shrinkable sleeves and tubes 10% till 30th June, 2025.
182. 3917.3990 Other 5
183. 3919.1090 Other 5
184. 3919.9010 Oriented polypropylene (OPP) packing tapes 10
185. 3919.9090 Other 10
186. 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except PCT code 3923.2100, 3923.4000, 3923.5000,3923.9090) 15
187. 3923.2100 Of polymers of ethylene 10
188. 3923.5000 Stoppers, lids, caps and other closures 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
189. 3923.9090 Others 10
190. 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. 30
191. 3926.9099 Other 10
192. 4011.1000 Of a kind used on motor cars (including station wagons and racing cars) 20
193. 4011.2011 Radial 20
194. 4011.2019 Other 20
195. 4011.2091 Radial 25
196. 4011.2099 Other 25
197. 4011.8000 Of a kind used on construction, mining or industrial handling vehicles and machines 15
198. 40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber. 10
199. 4016.9210 Tip Eraser 10
200. 4016.9290 Other 10
201. 4016.9990 Other 10
202. 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
203. 42.03 Articles of apparel and clothing accessories, of leather or of composition leather. 50
204. 4411.1200 Of a thickness not exceeding 5 mm 5
205. 4411.1300 Of a thickness exceeding 5 mm but not exceeding 9 mm 5

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S. No PCT Code Description Rate of Regulatory Duty (%)
206. 4411.1400 Of a thickness exceeding 9 mm 5
207. 4411.9200 Of a Density exceeding 0.8 G/CM2 5
208. 4411.9310 Not mechanically worked or surface covered 5
209. 4411.9390 Other 5
210. 4411.9400 Of a density not exceeding 0.5 G/CM2 5
211. 4802.5510 Printing paper 10
212. 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
213. 4802.5700 Other, weighing 40 g/ m² or more but not more than 150 g/ m² 10
214. 4802.6100 In rolls 10
215. 4802.6200 In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 10
216. 4802.6990 Other 10
217. 4810.9200 Multi-ply 10% till 31st December, 2024
218. 4810.9900 Other 10% till 31st December, 2024
219. 4811.4100 Self-adhesive 15% till 30th June, 2025.
220. 4811.9000 Other paper, paperboard, cellulose wadding and webs of cellulose fibres 15
221. 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 30
222. 48.14 Wallpaper and similar wall coverings; window transparencies of paper. 30
223. 4819.3000 Sacks and bags, having a base of a width of 40 cm or more 10
224. 49.11 Other printed matter, including printed pictures and photographs (except PCT code PCT Code 4911.9100) 10
225. 5402.3300 - - Of polyesters 5
226. 5402.4600 - - Other, of polyesters, partially oriented 5

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S. No PCT Code Description Rate of Regulatory Duty (%)
227. 5402.4700 - - Other, of polyesters 5
228. 5402.5200 - - Of polyesters 5
229. 5402.6200 - - Of polyesters 5
230. 5407.1000 - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters 2
231. 5407.2000 - Woven fabrics obtained from strip and the like 2
232. 5407.3000 - Fabrics specified in Note 9 to Section XI 2
233. 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 2
234. 55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 2
235. 55.11 Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale 2
236. 55.12 Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. 2
237. 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 2
238. 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 2
239. 55.15 Other woven fabrics of synthetic staple fibres 2
240. 55.16 Woven fabrics of artificial staple fibres 2
241. 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
242. 5701.1010 Carpets 10
243. 5703.2100 Turf 10% till 30th June, 2025.
244. 5703.3100 Turf 10% till 30th June, 2025.

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S. No PCT Code Description Rate of Regulatory Duty (%)
245. 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
246. 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
247. 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
248. 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
249. 61.05 Men's or boys' shirts, knitted or crocheted. 10
250. 61.06 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted. 10
251. 61.07 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. 10
252. 61.08 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted. 10
253. 61.09 T-shirts, singlets and other vests, knitted or crocheted. 10
254. 61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. 10
255. 61.11 Babies' garments and clothing accessories, knitted or crocheted. 10
256. 61.12 Track suits, ski suits and swimwear, knitted or crocheted. 10
257. 6113.0000 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. 10
258. 61.14 Other garments, knitted or crocheted. 10
259. 61.15 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
veins) and footwear without applied soles, knitted or crocheted.
260. 61.16 Gloves, mittens and mitts, knitted or crocheted. 10
261. 61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. 10
262. 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
263. 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
264. 62.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 10
265. 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
266. 62.05 Men's or boys' shirts. 10
267. 62.06 Women's or girls' blouses, shirts and shirt blouses. 10
268. 62.07 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. 10
269. 62.08 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles. 10
270. 62.09 Babies' garments and clothing accessories. 10
271. 62.10 Garments made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. 10
272. 62.11 Track suits, ski suits and swimwear other garments. 10
273. 62.12 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. 10
274. 62.13 Handkerchiefs. 10

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S. No PCT Code Description Rate of Regulatory Duty (%)
275. 62.14 Shawls, scarves, mufflers, mantillas, veils and the like. 10
276. 62.15 Ties, bow ties and cravats. 10
277. 62.17 Other made up clothing accessories parts of garments or of clothing accessories, other than those of heading 62.12. 10
278. 63.01 Blankets and travelling rugs 5
279. 63.02 Bed linen, table linen, toilet linen and kitchen linen. 10
280. 63.03 Curtains (including drapes) and interior blinds curtain or bed valances. 10
281. 63.04 Other furnishing articles, excluding those of heading 94.04. 10
282. 63.05 Sacks and bags, of a kind used for the packing of goods. 10
283. 63.06 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods. 10
284. 63.07 Other made up articles, including dress patterns. 10
285. 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
286. 6309.0000 Worn clothing and other worn articles. 10
287. 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
288. 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
289. 64.02 Other footwear with outer soles and uppers of rubber or plastics 20
290. 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather (except PCT 6403.9900). 20
291. 6403.9900 Other 40

Page 18

S. No PCT Code Description Rate of Regulatory Duty (%)
292. 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. 40
293. 64.05 Other footwear. 40
294. 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
295. 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
296. 66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). 5
297. 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 20
298. 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
299. 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
300. 6802.2900 Other stone 20
301. 6810.1900 Other 10
302. 6810.9900 Other 10
303. 6815.9910 Of onyx (marbles) 10
304. 6815.9990 Other 10
305. 69.07 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. 55
306. 6910.1010 Wash basin 30

Page 19

S. No PCT Code Description Rate of Regulatory Duty (%)
307. 6910.1020 Bath tubs ceramic 20
308. 6910.1030 Bidets ceramic 20
309. 6910.1040 Cisterns ceramic 30
310. 6910.1050 Sink ceramic 40
311. 6910.1060 Toilet ceramic 30
312. 6910.1070 Urinals ceramic 20
313. 6910.1080 Water closet pans 20
314. 6910.1090 Other 30
315. 6910.9000 Other 40
316. 69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 30
317. 69.12 Ceramic tableware, kitchen-ware, other household articles and toilet articles, other than of porcelain or china. 20
318. 69.13 Statuettes and other ornamental ceramic articles. 20
319. 69.14 Other ceramic articles. 20
320. 7002.3200 Tubes of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature of 0⁰C to 300⁰C 20
321. 7002.3910 Neutral glass tubing 20
322. 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) 30
323. 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. 15
324. 7006.0020 Glass sheet worked 30
325. 7007.1900 Other 5
326. 7008.0000 Multiple- walled insulating units of glass. 15
327. 70.09 Glass mirrors, whether or not framed, including rear- view mirrors (except PCT codes 7009.1010 and 7009.1090). 20

Page 20

S. No PCT Code Description Rate of Regulatory Duty (%)
328. 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
329. 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
330. 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
331. 7013.4900 Other 30
332. 7013.9100 Of lead crystal 30
333. 7013.9900 Other 30
334. 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 glass in blocks, panels, plates, shells or similar forms. 20
335. 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
336. 7020.0090 Other 30
337. 71.17 Imitation jewelry. 45
338. 72.04 Ferrous waste and scrap; re-melting scrap ingots of iron or steel (except PCT codes 7204.1020 and 7204.4920) 5
339. 72.07 Semi-finished products of iron or non-alloy steel 15
340. 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. 5

Page 21

S. No PCT Code Description Rate of Regulatory Duty (%)
341. 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 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
342. 72.10 Flat rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated (except PCT codes 7210.4110, 7210.4190, 7210.4910, 7210.4990, 7210.7020, 7210.7090, 7210.9010 and 7210.9090). 5
343. 7210.4110 Of secondary quality 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
344. 7210.4190 Other 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
345. 7210.4910 Of secondary quality 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
346. 7210.4990 Other 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
347. 7210.7020 Of secondary quality 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
348. 7210.7090 Other 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
349. 7210.9010 Of secondary quality 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025
350. 7210.9090 Other 10% till 31st December, 2024; 5% w.e.f. 1st January, 2025

Page 22

S. No PCT Code Description Rate of Regulatory Duty (%)
351. 7211.1310 Of secondary quality 5
352. 7211.1390 Other 5
353. 7211.1410 Of secondary quality 5
354. 7211.1490 Other 5
355. 7211.1920 Of secondary quality 5
356. 7211.1990 Other 5
357. 7211.2920 Cold rolled steel strips of thickness below 0.5 mm and upto 100 mm wide 5% till 31st December, 2024;
358. 72.12 Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, clad, plated or coated (except PCT codes 7212.1000, 7212.2010 and 7212.2090). 5% till 31st December, 2024;
359. 72.13 Bars and rods, hot rolled, in irregularly wound coils, of iron or non-alloy steel (except PCT code 7213.9191) 30
360. 7213.9191 Of circular cross-section measuring less than 7 mm in diameter 20
361. 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot rolled, hot drawn or hot extruded, but including those twisted after rolling 30
362. 72.15 Other bars and rods of iron or non-alloy steel 30
363. 72.16 Angles, shapes and sections of iron or non-alloy steel 30
364. 72.17 Wire of iron or non-alloy steel (except PCT code 7217.3010 Bead wire) 30
365. 72.24 Other alloy steel in ingots or other primary forms semi-finished products of other alloy steel 15
366. 7225.1100 Grain-oriented 5
367. 7225.1900 Other 5
368. 7225.3000 Other, not further worked than hot- rolled, in coils 5
369. 7225.4000 Other, not further worked than hot- rolled, not in coils 5
370. 7225.5000 Other, not further worked than cold- rolled (cold- reduced) 17.5

Page 23

S. No PCT Code Description Rate of Regulatory Duty (%)
371. 7225.9100 Electrolytic ally plated or coated with zinc 17.5
372. 7225.9200 Otherwise plated or coated with zinc 17.5
373. 7225.9900 Other 17.5
374. 7226.1100 Grain-oriented 5
375. 7226.1900 Other 5
376. 7226.2000 Of high speed steel 5
377. 7226.9100 Not further worked than hot-rolled 5
378. 7226.9200 Not further worked than cold-rolled (cold-reduced) 17.5
379. 7226.9900 Other 17.5
380. 72.27 Bars and rods, not rolled, in irregularly wound coils, of other alloy steel (except PCT code 7227.9010) 25
381. 7227.9010 Of circular cross-section measuring less than 7 mm in diameter 15
382. 72.28 Other bars and rods of other alloy steel angles, shapes and sections, of other alloy steel hollow drill bars and rods, of alloy or non-alloy steel (except 7228.3010, 7228.3090) 30
383. 7228.3010 Case hardening steel (conforming to AISI-8620, 20MNCR%, SCM series and equivalent 20
384. 7228.3090 Other 20
385. 72.29 Wire of other alloy steel 35
386. 73.03 Tubes, pipes and hollow profiles, of cast iron. 12.5
387. 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) 5
388. 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. 17.5
389. 73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. 12.5
390. 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 5

Page 24

S. No PCT Code Description Rate of Regulatory Duty (%)
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.
391. 73.12 Standard wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated (except PCT code 7312.9010) 25
392. 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
393. 7314.2000 Grill, netting and fencing, welded at the inter-section, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more 10% till 30th June, 2025.
394. 7314.3900 Other 10% till 30th June, 2025.
395. 7314.4100 Plated or coated with zinc 10
396. 7314.4200 Coated with plastics 10
397. 7314.4900 Other 10
398. 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). 25
399. 7320.9090 Other 10
400. 7321.1111 In CKD/SKD condition 10
401. 7321.1119 Other 15
402. 7321.1190 Other 15
403. 7321.1200 For liquid fuel 15
404. 7321.1900 Other, including appliances for solid fuel 10
405. 7321.8100 For gas fuel or for both gas and other fuels 15
406. 7321.8200 For liquid fuel 10
407. 7321.8900 Other, including appliances for solid fuel 10
408. 7321.9000 Parts 15

Page 25

S. No PCT Code Description Rate of Regulatory Duty (%)
409. 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. 30
410. 73.24 Sanitary ware and parts thereof, of iron or steel. 5
411. 7326.1911 Upto 10 Kg 20
412. 7326.2000 Articles of iron or steel wire 10
413. 7601.2000 Aluminum Alloys 10
414. 7610.1000 Doors, windows and their frames and thresholds for doors 10
415. 7612.9030 Round cans of a capacity upto 300 ml 10
416. 76.14 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. 5
417. 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. 5
418. 76.16 Other articles of aluminium (excluding 7616.9920) 5
419. 8212.1000 Razors 20
420. 8212.2000 Safety razor blades, including razor blade blanks in strips 20
421. 8213.0000 Scissors, tailors' shears and similar shears, and blades therefore. 15
422. 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files). 15
423. 82.15 Spoons, forks, ladles, skimmers, cake- servers, fish- knives, butcher- knives, sugar tongs and similar kitchen or tableware. 15
424. 8301.1000 Padlocks 5
425. 8301.3000 Locks of kind used for furniture 5
426. 8301.4000 Other locks 5
427. 8305.2000 Staples in strips 10% till 30th June, 2025.

Page 26

S. No PCT Code Description Rate of Regulatory Duty (%)
428. 83.07 Flexible tubing of base metal, with or without fittings. 20
429. 8311.1000 Coated electrodes of base metal, for electric arc- welding 15
430. 8311.2000 Cored wired of base metal, for electric arc-welding 15
431. 8311.3000 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame 15
432. 8311.9000 Other 30
433. 8402.1190 Other 5
434. 8402.1990 Other 5
435. 8409.9999 Parts 5
436. 8414.5110 Ceiling fan 20
437. 8414.5120 Pedestal fan 20
438. 8414.5130 Table fan 20
439. 8414.5140 Exhaust fan 20
440. 8414.5190 Other 20
441. 8414.9000 Parts 5
442. 8415.1011 In CKD/SKD condition 5
443. 8415.1019 Other 20
444. 8415.1021 In CKD/SKD condition 5
445. 8415.1029 Other 20
446. 8415.1031 In CKD/SKD condition 5
447. 8415.1039 Other 20
448. 8415.1091 In CKD/SKD condition 5
449. 8415.1099 Other 20
450. 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
451. 8415.2090 Other 20
452. 8415.8110 In CKD/SKD condition 5

Page 27

S. No PCT Code Description Rate of Regulatory Duty (%)
453. 8415.8190 Other 20
454. 8415.8210 In CKD/SKD condition 5
455. 8415.8290 Other 20
456. 8415.8310 In CKD/SKD condition 5
457. 8415.8390 Other 20
458. 8415.9000 Parts 5
459. 8418.1010 In CKD/SKD condition 5
460. 8418.1090 Other 20
461. 8418.2110 In CKD/SKD condition 5
462. 8418.2190 Other 20
463. 8418.2910 In CKD/SKD condition 5
464. 8418.2990 Other 20
465. 8418.3010 In CKD/SKD condition 5
466. 8418.3090 Other 20
467. 8418.4010 In CKD/SKD condition 5
468. 8418.4090 Other 20
469. 8418.5000 Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment. 20
470. 8418.6931 In CKD/SKD condition 5
471. 8418.6939 Other 25
472. 8418.6940 Refrigerated outdoor cabinet designed for insertion of electric and electronic apparatus 15
473. 8418.6990 Other 25
474. 8418.9000 Parts 5
475. 8428.1010 Passenger lifts 5
476. 8428.4000 Escalators and moving walkways 5
477. 8433.5100 Combined Harvester 10% (5 to 10 years old) and 20% (Above 10 years old)

Page 28

S. No PCT Code Description Rate of Regulatory Duty (%)
478. 8437.1000 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 5% till 30th June, 2025.
479. 8437.8000 Other machinery 5% till 30th June, 2025.
480. 8450.1110 In CKD/SKD condition 5
481. 8450.1190 Other 20
482. 8450.1210 In CKD/SKD condition 5
483. 8450.1290 Other 20
484. 8450.1911 In CKD/SKD condition 5
485. 8450.1919 Other 20
486. 8450.1991 In CKD/SKD condition 5
487. 8450.1999 Other 20
488. 8450.2010 In CKD/SKD condition 5
489. 8450.2090 Other 20
490. 8481.3010 For tyre tubes 20
491. 8482.1000 Ball bearings 10% till 30th June, 2025
492. 8482.2000 Tapered roller bearings, including cone and tapered roller assemblies 10% till 30th June, 2025
493. 8502.1110 Of an output not exceeding 5 kVA 10
494. 8502.1120 Exceeding 5 KVA but not exceeding 20 KVA 10
495. 8502.1130 Exceeding 20 KVA but not exceeding 50 KVA 10
496. 8502.1190 Other 10
497. 8502.2020 Of an output exceeding 5 KVA but not exceeding 1250 KVA 5
498. 85.07 Electric accumulators, including separators therefore, whether or not rectangular (including square) (except PCT codes 8507.1010, 8507.1020 and 8507.1090) 5
499. 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

Page 29

S. No PCT Code Description Rate of Regulatory Duty (%)
500. 8509.9000 Parts 10
501. 8510.1000 Shavers 10
502. 8510.2000 Hair clippers 10
503. 8516.3100 Hair dryers 10
504. 8516.3200 Other hairdressing apparatus 10
505. 8516.3300 Hand drying apparatus 10
506. 8516.4000 Electric smoothing Irons 10
507. 8516.5010 In CKD/SKD condition 5
508. 8516.5090 Other 10
509. 8516.6010 Electric oven 10
510. 8516.6020 Electric ranges 10
511. 8516.6030 Electric roasters/grillers 10
512. 8516.6090 Other 10
513. 8516.7100 Coffee or tea makers 10
514. 8516.7200 Toasters 10
515. 8516.7990 Other 10
516. 8516.8090 Other (Electric heating resistors) 10
517. 8516.9000 Parts 5
518. 8517.1100 Line telephone sets with cordless handsets 5
519. 8517.1310 8517.1411 In CKD/SKD condition 5
520. 8517.1390 8517.1419 Other having C&F Value up to US$ 30 per set Rs.300/set
521. 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
522. 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
523. 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
524. 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

Page 30

S. No PCT Code Description Rate of Regulatory Duty (%)
525. 8517.1390 8517.1419 Other (having C&F Value above US$ 500 per set) Rs.22,000/set
526. 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) 9
527. 8517.7100 Aerials and aerial reflectors of all kinds; parts suitable for use therewith 5
528. 8517.7900 Other 5
529. 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. 5
530. 8523.5210 SIM cards 15
531. 8528.7110 Reception apparatus for receiving satellite signals of a kind used with TV (satellite dish receivers) 20
532. 8528.7190 Other 20
533. 8528.7211 LCD, LED and OLED 15
534. 8528.7219 Other 15
535. 8528.7290 Other 15
536. 8528.7300 Other, monochrome 15
537. 8529.9090 Other 5
538. 8539.2190 Other 5
539. 8539.2190 8539.2200 8539.2990 Tungsten filament incandescent bulb 20
540. 8539.2200 Other of a power not exceeding 200 W and for a voltage exceeding 100V 5
541. 8539.3110 Energy saving lamp 5
542. 8539.3120 Energy saving tube 5
543. 8539.3210 Energy saving lamp 5
544. 8539.3220 Energy saving tube 5

Page 31

S. No PCT Code Description Rate of Regulatory Duty (%)
545. 8539.5210 Bulb 15
546. 8539.5220 Tube 15
547. 8539.9010 8539.9020 8539.9090 Parts of tungsten filament incandescent bulb 20
548. 8539.9090 Stuffed Metal Clad Printed Circuit Board (MCPCB) 15
549. 8543.7010 Remote control 5
550. 8544.4910 Telephone cables 20
551. 8544.4920 Multi core, flexible, flat type copper, insulated (all features together) 10
552. 8544.4990 Other 10
553. 8544.6010 For a voltage exceeding 1,000 V but not exceeding 32,000 V 5
554. 8544.7000 Optical fibre cables 20
555. 8703.2193 New 4x4 vehicles (CBU) 15
556. 8703.2195 New Mini vans (CBU) 15
557. 8703.2199 Other (New) 15
558. 8703.2220 New Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1300cc 15
559. 8703.2240 New Mini vans (CBU) 15
560. 8703.2240 Old and used Mini vans (CBU) exceeding 1300 cc 15
561. 8703.2260 New Sport utility vehicles 15
562. 8703.2260 Old and used Sport utility vehicles exceeding 1300 cc 15
563. 8703.2290 Other (New) 15
564. 8703.2290 Other old and used exceeding 1300 cc 15
565. 8703.2313 Sport utility vehicles 15
566. 8703.2319 Other 15
567. 8703.2323 Sport utility vehicles (SUVs 4x4) 90
568. 8703.2329 Other 90
569. 8703.2490 Other 90

Page 32

S. No PCT Code Description Rate of Regulatory Duty (%)
570. 8703.3129 Other (New) 15
571. 8703.3139 Other (New) 15
572. 8703.3139 Other old and used exceeding 1300 cc 15
573. 8703.3219 Other 15
574. 8703.3223 Sport utility vehicles (SUVs 4x4) 90
575. 8703.3225 All-terrain vehicles (4x4) 90
576. 8703.3229 Other 90
577. 8703.3390 Other 90
578. 8703.4029 Other (New) 15
579. 8703.4032 New Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1300cc 15
580. 8703.4039 Other 15
581. 8703.4049 Other 15
582. 8703.4059 Other 15
583. 8703.4069 Other 15
584. 8703.5029 Other (New) 15
585. 8703.5039 Other (New) 15
586. 8703.5039 Other old and used exceeding 1300 cc 15
587. 8703.5049 Other 15
588. 8703.5059 Other 15
589. 8703.5069 Other 15
590. 8703.6029 Other (New) 15
591. 8703.6032 New Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1300cc 15
592. 8703.6039 Other 15
593. 8703.6049 Other 15
594. 8703.6059 Other 15
595. 8703.6069 Other 15
596. 8703.7029 Other (New) 15

Page 33

S. No PCT Code Description Rate of Regulatory Duty (%)
597. 8703.7039 Other (New) 15
598. 8703.7039 Other old and used exceeding 1300 cc 15
599. 8703.7049 Other 15
600. 8703.7059 Other 15
601. 8703.7069 Other 15
602. 8703.9000 Other 90
603. 8711.1090 Other 10
604. 8711.2090 Other 10
605. 8711.3020 Motorcycle rickshaws in CBU 10
606. 8711.3090 Other 10
607. 8711.4090 Other 10
608. 8711.5090 Other 10
609. 8711.6020 Self-balancing, electrically-powered two wheeled transportation device (Hoverboard, smart scooter, drift vehicles) 10
610. 8711.6090 Other 10
611. 8711.9090 Other 10
612. 8712.0000 Bicycles and other cycles (including delivery tricycles), not motorised. 10
613. 8715.0000 Baby carriages and parts thereof. 15
614. 8901.1000 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 10
615. 9004.1000 Sunglasses 30
616. 9017.2000 Other drawing, marking- out or mathematical calculating instruments 5
617. 91.01 Wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal. 30
618. 91.02 Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 91.01. 30
619. 9302.0092 Pistols, single barrel, semiautomatic or otherwise 20

Page 34

S. No PCT Code Description Rate of Regulatory Duty (%)
620. 9302.0093 Pistols, multiple barrel 20
621. 9302.0099 Other 20
622. 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for 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). 20
623. 9304.0000 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 25
624. 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
625. 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
626. 94.03 Other furniture and parts thereof (except PCT code 9403.9000) 45
627. 9403.9000 Parts 15
628. 9405.1110 Chandeliers 40
629. 9405.1910 Chandeliers 40
630. 9405.2100 Designed for use solely with light-emitting diode (LED) light sources 40
631. 9405.2900 Other 40
632. 9405.3100 Designed for use solely with light-emitting diode (LED) light sources 25
633. 9405.3900 Other 25
634. 9405.4990 Other 40
635. 9405.5010 Tubular Day lighting Device 20
636. 9405.5090 Other 20
637. 9405.6100 Designed for use solely with light-emitting diode (LED) light sources 40
638. 9405.6900 Other 40

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S. No PCT Code Description Rate of Regulatory Duty (%)
639. 9405.9000 Parts 10
640. 9503.0010 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars) dolls' carriages. 15
641. 9503.0090 Other 25
642. 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. 50
643. 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. 20
644. 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). 30
645. 9506.9100 Articles and equipment for general physical exercise, gymnastics or athletics 20
646. 95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres. 30
647. 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). 30
648. 9603.2100 Tooth brushes, including dental-plate brushes 20
649. 9603.2900 Other 20
650. 9609.1000 Pencils and crayons, with leads encased in a rigid sheath 20
651. 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. 40
652. 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefore; powder- puffs and 20

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S. No PCT Code Description Rate of Regulatory Duty (%)
pads for the application of cosmetics or toilet preparations.
653. 96.17 Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners. 30
654. 96.19 Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material. 10
655. 9619.0020 Napkins (diapers) for Infants and babies 25
656. 9619.0030 Sanitary towels (pads) and tampons 15
657. 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(iv)(b) of Table to Part I, serial numbers 99,100, 102, 116(iv) and (xvi) and 146 of the Table to Part-III, serial number 7 of Table-I of Part V(A), serial numbers 3 and 7 of Table-A, serial numbers 2, 3, 116, 117, 172 to 176, 178 to 185 of Table-B of Part-VII 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 exceeding 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;

(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.

Page 37

  1. 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 from 20% to 10%, if imported from the Islamic Republic of Afghanistan.

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, 2024 and if not rescinded earlier, shall remain in force till the 30th June, 2025.

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

(Mir Badshah Khan Wazir)
Additional Secretary

Which SROs does the title refer to?

  • SRO 966(I)/202230 June 2022Supersession of SRO. 840(I)/2021 dated 30th June 2021Amendments to earlier SROs

Which later SROs refer to this one?

SROs whose FBR title names SRO 928(I)/2024, usually to amend or rescind it.

  • SRO 78(I)/202530 January 2025Amendment in S.R.O No. 928(I)/2024 dated 30-06-2024 - regarding Regulatory DutyCustoms tariff and duties

Related Customs SROs on amendments to earlier sros

All SROs on amendments to earlier sros

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