Additional Customs Duty - Superseded S.R.O. No 1151(I)2025 dated 30.6.2025

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE (REVENUE DIVISION) lslamabad, the 30th June, 2026 NOTIFICATION (cusToMS) S.R.O.1063(1y2026.- ln exercise of the powers conferred by sub-section (5) of section 18 of the customs Act, 1969 (lV of 1969), and in supersession of its Notafication No. S.R.O. 1151 (l)t2025, dated the 30th June, 2025, the Federal Government is pleased to levy additional customs duty on import of goods specified in the First Schedule to the said Act, at the rate of- (i) two per cent on, - (a) goods falling under tariff slab of twenty per cent, except the following which shall be charged at the rate of four percent, namely: - 0103 1000, ol03.91oo, 0103.9200, 0203 1100, 0203'1200, 0203.1900, 0203 2100, 0203.2200. 0203.2900, 02063000, 02064100, 02064900, 0209 1000, o2o9.9ooo. 0210 1100, 0210.1200, 0210.1900, 0502.1000, 1501 1000, 15o1 2oOO, 15030010, 1602.4100. 16024200, 1602.4900, 4113 2000, 27 10 1952, 2707.9s90. 27 10.1919, 27 10.1942, 27 10j949. 27 10.1951, 2710.1953. 2710 1992, 2710.1994, 2710.9100 and 2713 9020, (b) goods falling under the following PCT codes, namely: - 1 01999, 27 1 0 9900, 1201 9000, 27 07 .5oOO, 27 10.1290, 27 10.1941, 27 2712 9010, 2712.9090, 2713.9090, 2815 1100, 2836.3000, 3402 3900, 3901 1000, 3901.2000, 3901.3000, 3901.4000, 3901.9000, 3902.1000, ?on, 2000, 39023000, 3902.9000, 3915.1000, 39',l52000, 3915.3000, 3915 9000, 39162000, 39169000, 39172390, 39172900, 3917.3100, 3917 3990, 3917 4000, 3918 1000, 3920 3000, 3920.4300, 3920 4910, 3920 5900. 39206100. 39206390, 3920.7900. 3920.9400, 39209900, 3923 3010, 3923.5000, 3925.2000, 392s.3000, 3925.9000, 3926 9099, 481 0 131 0. 4810.1320, 4810.1390, 4810.1400, 4810.1910, 4810.1990, 4810 2200, 48102900. 4810 3100, 4810 3200, 4810.3900, 5311.0000, 5501 2000. 5501 4000, 5501 9000. 5503 2010, 5503 2020, 5503 2090, EEr\' 4000, 5503.9000. 5506 2000, 5506 9000. 6805 3000, 6902.2010. 7312 1020, 7610.9000, 8413.5000, 8419.8990, 84',19 9090, 842',I.9990, 8448 4210, 84834090. 8483.6099. 8483.9090. 8501 5230, 8501.5290, 8504 2100, 8504.2300, 8s04.3300, 8504 3400, 8524.1100, 8532 2900, 8535 3010. 8535.4010. 8536.2090, 8536.9090, 8537 2000, 8546.9000, and 9620 0000 (c) goods imported under Notifications No S. R.0.655(1y2006 and 656(l)/2006 both dated the 5th June, 2006; slab of twenty-five per cent and higher slabs (ii) lov percent on goods falling under tariff as well as slabs of specific rates, except -

(a) the following goods which shall be charged at the rate of six percent, namely: - 2203.0000, 2204.1 ooo, 2204.2100, 2204 2200, 2204.2900' 2204 3000' 2205.1000, 2205.9000, 2206.0000, 2207 1000, 22082000, 22083000, 2208 4OOO,2208.5000, 2208.6000, 22087000, and 2208 9000 (b) the following goods which shall be charged at the rate of two percent, namely: - 1 .9030, 1511 1000, 15119010. 151 1 .9020, 151 (i) 1507 1000, 15079000, 1512 1100, 15121900, 1s122100, 1512.2900. 1514.1100. 1514 1900, 1514.9100 and 1514.9900: and (ii) cars, jeeps, light commercial vehicles in CKD condition exceeding 1,000 cc and heavy commercial vehicles in CKD condition; of goods for purpose of this levy shall be the value as determined under section2. fhe value 25 or section 25A of the said Act, as the case may be. 3 The additional customs duty shall not be levied on the following, namely' - plant and machinery used in manufacturing or production of goods (i) import of " a_s^is classifiable under chapter 84 and 85 to the First Schedule to the customs Act, '1969 (lV of 1969); schedule to the customs Act, 1969 (lV of 1969); (ii) import under chapter 99 of the First Act, 1969 (lV of 1969), excluding, - (iii) import under the Fifth schedule to the customs (a) serial numbers 30, 33 and 35 of the Table of Part-l, (b) serial numbers 102, 111,1'16(except xvi), 1'17 and 118of theTableof Partlll; (iv) import under the Baggage Rules, 2006; dated the 6th June'2005, (v) import under Notification No.SRO.577(l)/2005 5th June, 2006; (vi) import under Notification No.SRO.565(l)/2006 dated the (vii) import under Notification No.SRO.693(l)/2006 dated the 1'' July, 2006; (viii) import under temporary importation scheme notified vide Notification No. s.R.o. 492(l)12009, dated the 13rh June, 2009; 67 8(l)12004, dated the 7th (ix) imports under condition (vii) of Notification No SRO August, 2004, by the Exploration and Production Companies, their contractors and se'iice companies for offshore pro.iects only made with effect from the '18th August, 2018: vehicles in CKD condition up to 1,000cc (x) import of cars, .ieeps and light commercial and import of vehicles in CBU condition up to 850cc.; and 87'1 1 6060 (xi) lmports under PCT codes 8703.8030, 8711.6040 and from the '1st day ol July , 20264. This Notification shall take effect lC No 1(1)/2015-CBl (A had Jawwad) Ad onal Secretary