Imposition of enhanced rate of 25% sales tax on import and supply of luxury goods
SRO 297(I)2023Sales tax schedules and rates
SRO 297(I)2023 is a Sales Tax SRO dated 8 March 2023, listed by FBR as "Imposition of enhanced rate of 25% sales tax on import and supply of luxury goods".
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)
NOTIFICATION
(SALES TAX)
Islamabad, the 8th March, 2023.
S.R.O. 297(I)/2023.- In exercise of the powers conferred under clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, read with first proviso to clause (a) of said sub-section (2), the Federal Government is pleased to direct that the sales tax shall be charged, levied and paid at the rate of twenty five percent of the value of the goods imported and their subsequent supply or the retail price, as the case may be, as mentioned in column (2) of Table-I and the sales tax shall be charged, levied and paid at the rate of twenty five percent of the value of the supply of goods as mentioned in column (2) of Table-II below.
Table-I
(Import and supply thereof)
| S. No. | Description of goods | PCT Code |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Aerated water and juices | 2201.1010, 2201.1020, 2201.9000, 2202.1010, 2202.1090, 2202.9100, 2202.9900. |
| 2 | Confectionary | 1704.1000, 1704.9010, 1704.9090, 1905.1000, 1905.2000, 1905.3100, 1905.3200, 1905.4000, 1905.9000, 2106.9060. |
| 3 | Vehicles in CBU condition | 8703.2113, 8703.2119, 8703.2193, 8703.2195, 8703.2199, 8703.2220, 8703.2240, 8703.2260, 8703.2290, 8703.2313, 8703.2319, 8703.2323, 8703.2329, 8703.2490, 8703.3112, 8703.3129, 8703,3139, 8703.3219, 8703.3223, 8703.3225, 8703.3229, 8703.3390, 8703.4019, 8703.4029, 8703.4032, 8703.4039, 8703.4049, 8703.4059, 8703.4069, 8703.5019, 8703.5029, 8703.5039, 8703.5049, 8703.5059, 8703.5069, 8703.6019, 8703.6029, 8703.6032, 8703.6039, 8703.6049, 8703.6059, 8703.6069, 8703.7019, 8703.7029, |
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| S. No. | Description of goods | PCT Code |
|---|---|---|
| 8703.7039, 8703.7049, 8703.7059, 8703.7069, 8703.9000. | ||
| 4 | Sanitary and bathroom wares | 3922.1000, 3922.9000, 3924.9000, 6910.1010, 6910.1020, 6910.1030, 6910.1040, 6910.1050, 6910.1060, 6910.1070, 6910.1080, 6910.1090, 6910.9000, 6911.9000, 7324.1010, 7324.1020, 7324.2100, 7234.2900, 7324.9000. |
| 5 | Carpets (excluding those from Afghanistan) | 5701.1010, 5701.1020, 5701.1090, 5701.9000, 5702.1000, 5702.2000, 5702.3100, 5702.3290, 5702.3900, 5702.4110, 5702.4190, 5702.4290, 5702.9920, 5702.9990, 5703.1000, 5703.2990, 5703.3990, 5703.9000. |
| 6 | Chandeliers and lighting devices or equipment | 9405.1110, 9405.1190, 9405.1910, 9405.1990, 9405.2100, 9405.2900, 9405.3100, 9405.3900, 9405.4990 9405.5010, 9405.5090, 9405.6100, 9405.6900 |
| 7 | Chocolates | 1806.2090, 1806.3100, 1806.3200, 1806.9000. |
| 8 | Cigarettes, cigars and e-cigarettes | 2402.1000, 2402.2000, 2402.9000, 2403.1100, 2403.1900, 2403.9100, 2403.9910, 2403.9990, 8543.4000, 9614.0000. |
| 9 | Corn flakes and other ready -to-use cereals | 1904.1010, 1904.1090, 1904.2000, 1904.9000. |
| 10 | Cosmetics and shaving items | 3303.0010, 3303.0020, 3303.0090, 3304.1000, 3304.2000, 3304.3010, 3304.3090, 3304.9110, 3304.9190, 3304.9910, 3304.9920, 3304.9990, 3305.2000, 3305.3000, 3305.9010, 3305.9020, 3305.9090, 3307.1000, 3307.2000, 3307.3000, 3307.4900, 9615.1100, 9615.1900, 9615.9010, 9615.9020, 9615.9090, 9616.1000, 9616.2000. |
| 11 | Tissue papers | 4818.1000, 4818.2000, 4818.9000. |
| 12 | Crockery, kitchenware and tableware and household articles | 3924.1000, 3924.9000, 4818.3000, 6911.1010, 6911.1020, 6911.1030, 6911.1040, 6911.1090, 6912.0010, 6912.0090, 7013.1000, 7013.2200, 7013.2800, 7013.3300, 7013.3700, 7013.4100, 7013.4200, 7013.4900, 7013.9100, 7323.9100, 7323.9200, 7323.9300, 7323.9400, 7323.9900, 7615.1000, 7615.2000, 8215.1000, 8215.2000, 8215.9910, 8215.9920, 8215.9990, |
| 13 | Decorations or ornamental articles | 3926.4010, 4420.1100, 4420.1900, 4420.9010, 4420.9020, 4420.9090, 6702.1000, 6702.9000, 6913.1000, 6913.9000, 6914.9000, 7013.9900, 9601.1000, 9601.9010, 9601.9090 |
| 14 | Dog and cat food only | 2309.1000, 2309.9000. |
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| S. No. | Description of goods | PCT Code |
|---|---|---|
| 15 | Doors and window frames | 3925.2000, , 4418.1100, 4418.1900, 4418.2100, 4418.2900, 4418.9990, 7308.3000, 7610.1000, 7610.9000. |
| 16 | Fish | All tariff lines of Chapter 03 and the following: 1604.1100, 1604.1200, 1604.1300, 1604.1400, 1604.1500, 1604.1600, 1604.1700, 1604.1800, 1604.1900, 1604.2010, 1604.2020 , 1604.2090, 1604.3100, 1604.3200, 1605.1000, 1605.2100, 1605.2900, 1605.3000, 1605.4000, 1605.5100, 1605.5200, 1605.5300, 1605.5400, 1605.5500, 1605.5600, 1605.5700, 1605.5800, 1605.5900, 1605.6100, 1605.6200, 1605.6300, 1605.6900, |
| 17 | Footwear | 6402.1200, 6402.1900, 6402.2000, 6402.9100, 6402.9900, 6403.1200, 6403.1900, 6403.2000, 6403.5100, 6403.5900, 6403.9900, 6404.1100, 6404.1900, 6404.2000, 6405.1000, 6405.2000, 6405.9010, 6405.9090. |
| 18 | Fruits and dry fruits (excluding those imported through land route or barter mechanism) | All tariff lines of Chapter 08 of Pakistan Customs Tariff except 0801.1910, 0801.1200 |
| 19 | Furniture | 9401.3100, 9401.3900, 9401.4100, 9401.4900, 9401.5200, 9401.5300, 9401.5900, 9401.6100, 9401.6900, 9401.7100, 9401.7900, 9401.8000, 9403.1000, 9403.2000, 9403.3000, 9403.4000, 9403.5010, 9403.5020, 9403.5030, 9403.6000, 9403.7000, 9403.8200, 9403.8300, 9403.8900, |
| 20 | Home appliances CBU | 8414.5120, 8414.5130, 8414.5140, 84145190, 8415.1019, 8415.1029, 8415.1039, 8415.1099, 8415.8190, 8415.8290, 8415.8390, 8418.1090, 84182190, 8418.2990, 8418.3090, 8418.4090, 8418.6939, 8418.6990, 8422.1100, 8450.1190, 8450.1290, 8450.1919, 8450.1999, 8450.2090, 8508.1190, 8508.1990, 8509.4010, 8509.4020, 8509.4030, 8509.8000, 8516.1090, 8516.2100, 8516.2900, 8516.3100, 8516.3200, 8516.5090, 8516.6010, 8516.6020, 8516.6030, 8516.6090, 8516.7100, 8516.7200, 8516.7990, 8516.8010, 8516.8090, 8518.1090, 8518.2100, 8518.2200, 8518.2990, 8518.3000, 8521.1010, 8521.1020, 8521.1090, 8521.9010, 8521.9090, 8528.7211, 8528.7219, 8528.7290, |
| 21 | Ice cream | 2105.0000. |
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| S. No. | Description of goods | PCT Code |
|---|---|---|
| 22 | Jams, jellies, preserved fruits and fruit and vegetable juices | 2001.1000, 2001.9010, 2001.9090, 2002.1000, 2002.9090, 2003.1000, 2003.9000, 2004.1000, 2004.9000, 2005.1000, 2005.2000, 2005.4000, 2005.5100, 2005.5900, 2005.6000, 2005.7000, 2005.8000, 2005.9100, 2005.9900, 2006.0000, 2007.1000, 2007.9100, 2007.9900, 2008.1100, 2008.1900, 2008.2000, 2008.3000, 2008.4000, 2008.5000, 2008.6000, 2008.7000, 2008.8000, 2008.9100, 2008.9300, 2008.9700, 2008.9900, 2009.1100, 2009.1200, 2009.1900, 2009.2100, 2009.2900, 2009.3100, 2009.3900, 2009.4100, 2009.4900, 2009.5000, 2009.6100, 2009.6900, 2009.7100, 2009.7900, 2009.8100, 2009.8900, 2009.9000. |
| 23 | Leather jackets and apparels | 4203.1010, 4203.1020, 4203.1030, 4203.1090, 4203.2910, 4203.2920, 4203.2930, 4203.2990, 4203.3000, 4203.4000. |
| 24 | Mattress and sleeping bags | 9404.1000, 9404.2100, 9404.2900, 9404.3000, 9404.9000, |
| 25 | Fresh , chilled, frozen, preserved or processed meat | All tariff lines of Chapter 02, and the following tariff lines under Chapter 16 of Pakistan Custom Tariff: 1602.3100, 1602.3200, 1602.3900, 1602.5000, 1602.9000, 1603.0000. |
| 26 | Musical instruments | 9201.2000, 9201.9000, 9202.1000, 9202.9000, 9205.1000, 9205.9000, 9206.0000, 9207.1000, 9207.9000, 9208.1000, 9208.9000, |
| 27 | Pasta. | 1902.1100, 1902.1910, 1902.1920, 1902.1990, 1902.2000, 1902.3000, 1902.4000 |
| 28 | Arms and ammunition excluding defense stores | Respective Heading of Chapter 93 of PCT |
| 29 | Shampoos | 3305.1000 |
| 30 | Sunglasses | 9004.1000, 9004.9000 |
| 31 | Tomato ketchup and sauces | 2103.1000, 2103.2000, 2103.3000 |
| 32 | Travelling bags and suitcases | 4202.1120, 4202.1190, 4202.1210, 4202.1220, 4202.1290, 4202.1900, 4202.2100, 4202.2200, 4202.2900, 4202.3100, 4202.3200, 4202.3900, 4202.9100, 4202.9200, 4202.9900 |
| 33 | A ship designed or adapted for use for recreation or pleasure or private use | Respective headings |
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| S. No. | Description of goods | PCT Code |
|---|---|---|
| 34 | An aircraft designed or adapted for use for recreation or pleasure or private use | Respective headings |
| 35 | Articles of jewelry (both precious metals and imitation) | 71.13, 71.17 |
| 36 | Wristwatches | 91.01, 91.02 |
Table-II
(Supply of locally manufactured goods)
| S. No. | Description of goods | PCT code |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Locally manufactured or assembled SUVs and CUVs | 87.03 |
| 2 | Locally manufactured or assembled vehicles having engine capacity of 1400cc and above | 87.03 |
| 3 | Locally manufactured or assembled double cabin (4x4) pick-up vehicles | 87.04 |
- Explanation. - For removal of doubt, it is clarified that the provisions of this notification shall not be applicable in respect of goods specified in the Eighth Schedule to the Sales Tax Act, 1990.
[C. No. 5/4-STB/2023)]
(Afaque Ahmed Qureshi)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 297(I)2023, usually to amend or rescind it.
- SRO 1525(I)/202613 September 2026Amendment in notification SRO No. 297(I)/2023, dated 08.03.2023
- SRO 370(I)/20248 March 2024Amendments in Notification No. S.R.O 297(I)/2023, dated 08th day of March, 2023
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