Finance Bill 2026: First Schedule (Customs Tariff)
The Finance Bill 2026: First Schedule (Customs Tariff) is part of the federal budget for FY 2026-27. This page reproduces the text of its 5 PDF pages, extracted automatically from the official PDF published by the Federal Board of Revenue.
This text was extracted automatically from the PDF's text layer. Tables may lose their column alignment, and a page with no text layer is marked rather than guessed. Check the official PDF before relying on any figure.
Page 1
THE FIRST SCHEUDLE
[See section 4(13)]
In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the
corresponding entries against "PCT Code", "Description" and "CD%", specified in
columns (1), (2), (3), and (4) appearing in Chapter 1 to 99, the following corresponding
entries relating to "PCT Code", "Description" and "CD%" shall be substituted, namely:-
“- Seed
1201.1010 - - - For Sowing 0
1201.1020 - - - For oil Extraction 0
1201.1090 - - - Other 0
- Low uric acid rape or colza seeds
1205.1010 - - - For Sowing 5
1205.1020 - - - For oil Extraction 5
1205.1090 - - - Other 5
- Other
1205.9010 - - - For Sowing 0
1205.9020 - - - For oil Extraction 0
1205.9090 - - - Other 0
1702.1110 - - - Lactose 5
2207.2000 - Ethyl alcohol and other spirits, denatured, of 30
any strength
2401.1000 - Tobacco, not stemmed /striped 5
2401.2000 - Tobacco, partly or wholly stemmed/ stripped 5
2401.3000 - Tobacco refuse 5
2710.1915 - - - - Deodorized Kerosene Oil 10
2710.1999 - - - -Other 15
2815.1100 - - Solid 15
2836.3000 - Sodium hydrogencarbonate (Sodium 15
bicarbonate)
2915.1100 - - Formic acid 10
3002.4900 - - Other 5
3208.9030 - - - Photoluminescent paint 10
3209.9020 - - - Photoluminescent paint 10
3212.1000 - Stamping foils 0
3214.9010 - - - Silicone sealant 10
3402.3900 - - Other 15
- Municipal Waste
3825.1010 - - - Solid Recovered Fuel (SRF) 20Page 2
3825.1090 - - - Other 20
3915.1000 - Of polymers of ethylene 15
3915.2000 - Of polymers of styrene 15
3915.3000 - Of polymers of vinyl chloride 15
3915.9000 - Of other plastics 15
3916.2000 - Of polymers of vinyl chloride 15
3916.9000 - Of other plastics: 15
3917.2390 - - - Other 15
3917.2900 - - Of other plastics 15
3917.3100 - - Flexible tubes, pipes and hoses, having a 15
minimum burst pressure of 27.6 MPa
3917.3990 - - - Other 15
3917.4000 - Fittings 15
3918.1000 - Of polymers of vinyl chloride 15
3920.3000 - Of polymers of styrene 15
3920.4300 - - Containing by weight not less than 6 % of 15
plasticisers
3920.4910 - - - Polyvinyl Chloride (PVC) Rigid film 15
3920.5900 - - Other 15
3920.6100 - - Of polycarbonates 15
3920.6390 - - - Other 15
3920.6900 - - Of other polyesters 10
3920.7900 - - Of other cellulose derivatives 15
3920.9400 - - Of phenolic resins 15
3920.9900 - - Of other plastics 15
3921.9090 - - - Other 10
3923.3010 - - - Bottles 15
3923.5000 - Stoppers, lids, caps and other closures 15
3925.2000 - Doors, windows and their frames and 15
thresholds for doors
3925.3000 - Shutters, blinds (including Venetian blinds) 15
and similar articles and parts thereof
3925.9000 - Other 15
3926.9099 - - - -Other 15
4004.0020 - - - Shredded tyre scrap (cut into pieces) 10
4004.0090 - - - Other 10
4016.9320 - - - Washers and other seals of rubber 10
4810.1310 - - - Art paper 15
4810.1320 - - - Writing paper, coated or impregnated 15
4810.1390 - - - Other 15
4810.1400 - - In sheets with one side not exceeding 435 15
mm and the other side not exceeding 297 mm
in the unfolded state
4810.1910 - - - Writing paper 15
4810.1990 - - - Other 15Page 3
4810.2200 - - Light-weight coated paper 15
4810.2900 - - Other 15
4810.3100 - - Bleached uniformly throughout the mass 15
and of which more than 95 % by weight of the
total fibre content consists of wood fibres
obtained by a chemical process, and weighing
150 g/m2 or less
4810.3200 - - Bleached uniformly throughout the mass 15
and of which more than 95 % by weight of the
total fibre content consists of wood fibres
obtained by a chemical process, and weighing
more than 150 g/m2
4810.3900 - - Other 15
4811.5910 - - - Thermal Paper 15
5503.2020 - - - Recycled/ regenerated polyester staple 5
fiber
- Worn clothing and other worn articles
6309.1010 - - - Worn clothing 5
6309.1020 - - - Worn shoes 5
6309.1090 - - - Other 5
6805.3000 - On a base of other materials 15
6902.2010 - - - Capable of resisting temperature upto 15
1600 oC
7309.0000 Reservoirs tanks 0
7312.1020 - - - Rope 15
7607.1100 - - Rolled but not further worked 10
7607.1990 - - - Other: 10
7610.9000 - Other 15
8413.5000 - Other reciprocating positive displacement 15
pumps
8413.7011 - - - - Submersible pump having 5 to 10 inches 0
diameters
8413.7019 - - - - Other 0
8413.8100 - - Pumps 0
8419.8990 - - - Other 15
8419.9090 - - - Other 15
8421.9990 - - - Other 15
8448.4210 - - - Reeds 15
8479.8960 - - - Flat/Conical base silos for grain storage, 0
incorporating mechanical and temperature
control mechanisms, and other specifications,
as determined by the WCO in its classification
decision adopted during the 59th Session
8483.4090 - - - Other 15
8483.6099 - - - -Other 15
8483.9090 - - - Other 15
8501.5230 - - - Geared motors 15Page 4
8501.5290 - - - Other 15
8504.2100 - - Having a power handling capacity not 15
exceeding 650 kVA
8504.2300 - - Having a power handling capacity 15
exceeding 10,000 kVA
8504.3300 - - Having a power handling capacity 15
exceeding 16 kVA but not exceeding 500 kVA
8504.3400 - - Having a power handling capacity 15
exceeding 500 kVA
8524.1100 - - Of liquid crystals 15
8532.2900 - - Other 15
8535.3010 - - - For a voltage upto 145 kV 15
8535.4010 - - - For a voltage upto 245 kV 15
8536.2090 - - - Other 15
8536.9090 - - - Other 15
8537.2000 - For a voltage exceeding 1,000 V 15
8546.9000 - Other 15
8547.9000 - Other 10
8609.0000 Containers (including containers for the 0
transport of fluids) specially designed and
equipped for carriage by one or more modes of
transport.
8701.9400 - - Exceeding 75 kW but not exceeding 130 kW 0
8701.9500 - - Exceeding 130 kW 0
8704.6030 - - - Electric Trucks (CBU) with g.v.w. 30
exceeding 5 tonnes
8704.6040 - - - Electric Trucks (CBU) with g.v.w. not 30
exceeding 5 tonnes
8716.2090 - - - Other 0
8716.8090 - - - Other 0
8716.9000 - Parts 0
9406.9030 - - - Silos 0
9620.0000 Monopods, bipods, tripods and similar articles 15
9923 (i) Currency Notes, unused stamps, 0
(ii) Security threads and invisible fibers for
manufacture of currency notes, subject to NoC
from the State Bank of Pakistan and Pakistan
Security Printing Corporation
9942 (i) Following goods imported by Federal 0”
Government, Provincial Government or
such states and territories as are or may
be included in Pakistan, under technical
cooperation (grant) for security purposes
subject to NOC from Ministry of Interior
and subject to the condition that the goodsPage 5
shall not be sold or otherwise disposed-of
without prior approval of the FBR and
payment of customs duties and taxes
leviable at the time of import: -
1. Bulletproof Bus (PCT codes
8702.2090, 8702.3090, 8702.4090,
8702.9030, 8702.9040, 8702.9050,
8702.9090)
2. Bulletproof Hiace Van (PCT
8702.1090)
3. Bulletproof Coaster (PCT 8702.2090,
8702.3090, 8702.4090)
4. Bulletproof Double Cabin (PCT code
8704.2190)
5. Bulletproof SUV (8703.2260,
8703.2313, 8703.2323, 8703.2490,
8703.3223, 8703.3390)
6. Jammers (8543.7090)
7. Bulletproof Jacket (6210.4000)
8. Bulletproof Helmet (6506.1000);
(ii) Bullet Proof Vehicles imported by the
Federal Government for Shanghai
Cooperation Organization (SCO) Summit
logistics arrangements, on
recommendation of the Ministry of Foreign
Affairs and NoC from the Ministry of
Interior & Narcotics Control; and
(iii) Bullet-proof vehicles for use by any
Federal or Provincial government
department to address threat arising due
to any terrorism related activity, on the
recommendation of the Ministry of Interior
and Narcotics, subject to the approval of
the Federal government.