Supersession of S.R.O 640(I)/2018 dated 24.05.2018 (Regulatory Duty)
SRO 1265(I)/2018Customs tariff and duties
SRO 1265(I)/2018 is a Customs SRO dated 16 October 2018, listed by FBR as "Supersession of S.R.O 640(I)/2018 dated 24.05.2018 (Regulatory Duty)".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, REVENUE AND STATISTICS
(REVENUE DIVISION)
Islamabad, the 16th October, 2018.
NOTIFICATION
(CUSTOMS)
S.R.O. 1265(I)/2018. - 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.640(I)/2018, dated the 24th May, 2018, 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
Rate of
S. No. PCT Code Description 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 10
Gallus domesticus, ducks, geese, turkeys and
guinea fowls (except Grandparent/parent stock of
chicken).
3. 0106.1900 Other 5
4. 0106.3200 Psittaciformes (including parrots, parakeets, 5
macaws and cockatoos)
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 10
other fish meat of heading 03.04.
9. 03.03 Fish, frozen, excluding fish fillets and other fish 35
meat of heading 03.04.
10. 03.04 Fish fillets and other fish meat (whether or not 35
minced), fresh, chilled or frozen.
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11. 03.05 Fish, dried, salted or in brine; smoked fish, 10
whether or not cooked before or during the
smoking process; flours, meals and pellets of fish,
fit for human consumption.
12. 03.06 Crustaceans, whether in shell or not, live, fresh, 10
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.
13. 03.07 Molluscs, whether in shell or not, live, fresh, 10
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.
14. 03.08 Aquatic invertebrates other than crustaceans and 10
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.
15. 04.02 Milk and cream, concentrated or containing sugar 25
or other sweetening matter
16. 04.03 Buttermilk, curdled milk and cream, yogurt, kephir 20
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.
17. 0404.1010 Whey powder 25
18. 04.05 Butter and other fats and oils derived from milk; 20
dairy spread.
19. 04.06 Cheese and curd. 50
20. 04.07 Birds' eggs, in shell, fresh, preserved or cooked 10
(except PCT code 0407.2100).
21. 0407.2100 Of fowls of the species Gallus domesticus 20
(chicken)
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22. 04.08 Birds' eggs, not in shell, and egg yolks, fresh, 15
dried, cooked by steaming or by boiling in water,
moulded, frozen or otherwise preserved, whether
or not containing added sugar or other sweetening
matter.
23. 0409.0000 Natural honey. 30
24. 0410.0000 Edible products of animal origin, not elsewhere 10
specified or included.
25. 06.01 Bulbs, tubers, tuberous roots, corms, crowns and 10
rhizomes, dormant, in growth or in flower; chicory
plants and roots other than roots of heading 12.12.
26. 06.02 Other live plants (including their roots), cuttings 10
and slips; mushroom spawn.
27. 06.03 Cut flowers and flower buds of a kind suitable for 10
bouquets or for ornamental purposes, fresh, dried,
dyed, bleached, impregnated or otherwise
prepared.
28. 06.04 Foliage, branches and other parts of plants, 10
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.
29. 0701.9000 Ware Potato 25
30. 0703.9000 Leeks and other alliaceous vegetables 10
31. 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar 10
edible brassicas, fresh or chilled (except PCT
code 0704.9000)
32. 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium 10
spp.), fresh or chilled.
33. 0706.9000 Other 10
34. 07.09 Other vegetables, fresh or chilled (except PCT 10
codes 0709.3000)
35. 07.10 Vegetables (uncooked or cooked by steaming or 10
boiling in water), frozen.
36. 07.11 Vegetables provisionally preserved (for example, 10
by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but unsuitable
in that state for immediate consumption (except
PCT codes 0711.4000)
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37. 07.12 Dried vegetables, whole, cut, sliced, broken or in 10
powder, but not further prepared (except PCT
codes 0712.3300)
38. 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, 10
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)
39. 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or 25
dried, whether or not shelled or peeled.
40. 0802.1100 In shell 15
41. 0802.1200 Shelled 45
42. 0802.8000 Areca (Betel Nuts) 55
43. 08.03 Bananas, including plantains, fresh or dried. 10
44. 08.04 Dates, figs, pineapples, avocados, guavas, 25
mangoes and mangosteens, fresh or dried (except
PCT codes 0804.1010, 0804.1020 and
0804.2000)
45. 0804.1010 Fresh 10
46. 0804.1020 Dried 10
47. 08.05 Citrus fruit, fresh or dried (except PCT codes 25
0805.1000, 0805.4000 and 0805.9000)
48. 0805.1000 Oranges 15
49. 0805.4000 Grapefruit, including pomelos 15
50. 0805.9000 Other 15
51. 08.07 Melons (including watermelons) and papaws 35
(papayas), fresh (except PCT codes 0807.1100,
0807.1900 and 0807.2000).
52. 0807.2000 Papaws (papayas) 45
53. 08.08 Apples, Pears and Quinces, fresh (except PCT 30
code 0808.1000)
54. 08.09 Apricots, cherries, peaches (including nectarines), 35
plums and sloes, fresh(except PCT codes
0809.1000, 0809.2100 and 0809.3000)
55. 0809.2100 Sour cherries (Prunus cerasus) 45
56. 0809.3000 Peaches, including nectarines 45
57. 08.10 Other fruit, fresh (except PCT code 0810.9010) 30
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58. 08.11 Fruit and nuts, uncooked or cooked by steaming 30
or boiling in water, frozen, whether or not
containing added sugar or other sweetening
matter(except PCT code 0811.2000)
59. 0811.2000 Raspberries, blackberries, mulberries, 20
loganberries, black, white or red currants and
gooseberries
60. 0812.1000 Cherries 30
61. 0813.3000 Apples 45
62. 0813.4010 Tamarind 35
63. 0813.4020 Cherries 35
64. 0813.4030 Pine nut (chilgoza) 45
65. 0813.4040 Peaches (arroo) 45
66. 0813.4050 Plums (allocha) 35
67. 0813.4060 Lichis 45
68. 0813.4070 Raisins 45
69. 0813.4090 Other 45
70. 0813.5000 Mixtures of nuts or dried fruits of this chapter 35
71. 0814.0000 Peel of citrus fruit or melons (Including
watermelons) fresh, frozen, dried or provisionally
preserved in brine, in sulphur water or in other 30
preservative solutions.
72. 0910.1100 Neither crushed nor ground 10
73. 1001.1900 Wheat 60
74. 1001.9900 Other wheat 60
75. 1004.9000 Other 10
76. 1005.9000 Maize 30
77. 1101.0010 Wheat flour 25
78. 1102.9000 Maida 25
79. 1102.9000 Semolina 25
80. 1104.1200 Of oats 35
81. 12.02 Ground-nuts, not roasted or otherwise cooked, 1[30]
whether or not shelled or broken.
82. 1404.9020 Betel leaves Rs.400/Kg
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83. 15.17 Margarine; edible mixtures or preparations of 10
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.
84. 16.02 Other prepared or preserved meat, meat offal or 20
blood.
85. 16.04 Prepared or preserved fish; caviar and caviar 10
substitutes prepared from fish eggs.
86. 16.05 Crustaceans, molluscs and other aquatic 10
invertebrates, prepared or preserved.
87. 17.01 Cane or beet sugar and chemically pure sucrose, 40
in solid form (except PCT codes 1701.9100,
1701.9930 and 1701.9990).
88. 17.04 Sugar confectionery (including white chocolate), 20
not containing cocoa.
89. 18.03 Cocoa paste, whether or not defatted. 20
90. 1804.0000 Cocoa butter, fat and oil. 20
91. 1805.0000 Cocoa powder, not containing added sugar or 20
other sweetening matter.
92. 1[18.06 Chocolate and other food preparations containing 15]
cocoa (except PCT code 1806.2020)
93. 1[Omitted]
94. 1[Omitted]
95. 19.01 Malt extract; food preparations of flour, groats, 1[15]
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)
96. 19.02 Pasta, whether or not cooked or stuffed (with meat 20
or other substances) or otherwise prepared, such
as spaghetti, macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni; couscous, whether or
not prepared.
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97. 19.04 Prepared foods obtained by the swelling or 20
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.
98. 19.05 Bread, pastry, cakes, biscuits and other bakers' 30
wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers,
rice paper and similar products.
99. 20.01 Vegetables, fruit, nuts and other edible parts of 20
plants, prepared or preserved by vinegar or acetic
acid.
100. 20.02 Tomatoes prepared or preserved otherwise than 20
by vinegar or acetic acid.
101. 20.03 Mushrooms and truffles, prepared or preserved 20
otherwise than by vinegar or acetic acid.
102. 20.04 Other vegetables prepared or preserved otherwise 50
than by vinegar or acetic acid, frozen, other than
products of heading 20.06.
103. 20.05 Other vegetables prepared or preserved otherwise 20
than by vinegar or acetic acid, not frozen, other
than products of heading 20.06.
104. 2006.0000 Vegetables, fruit, nuts, fruit peel and other parts of 20
plants, preserved by sugar (drained, glacé or
crystallized).
105. 20.07 Jams, fruit jellies, marmalades, fruit or nut puree 20
and fruit or nut pastes, obtained by cooking,
whether or not containing added sugar or other
sweetening matter.
106. 20.08 Fruit, nuts and other edible parts of plants, 20
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).
107. 2008.2000 Pineapples 40
108. 20.09 Fruit juices (including grape must) and vegetable 60
juices, unfermented and not containing added
spirit, whether or not containing added sugar or
other sweetening matter.
Page 8
109. 21.01 Extracts, essences and concentrates, of coffee, 30
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 PCT code
2101.1110).
110. 2101.1110 Instant coffee in bulk 15
111. 21.03 Sauces and preparations therefore; mixed 50
condiments and mixed seasonings; mustard flour
and meal and prepared mustard.
112. 21.04 Soups and broths and preparations therefore; 20
homogenised composite food preparations.
113. 2105.0000 Ice cream and other edible ice, whether or not 20
containing cocoa
114. 21.06 Food preparations not elsewhere specified or 20
included (except PCT codes 2106.9030 and
2106.9070)
115. 22.01 Waters, including natural or artificial mineral 30
waters and aerated waters, not containing added
sugar or other sweetening matter nor flavoured;
ice and snow.
116. 22.02 Waters, including mineral waters and aerated 30
waters, containing added sugar or other
sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or
vegetable juices of heading 20.09.
117. 2309.1000 Dog or cat food, put up for retail sale 35
118. 2401.2000 Tobacco, partly or wholly stemmed/ stripped 35
119. 24.02 Cigars, cheroots, cigarillos and cigarettes, of 20
tobacco or of tobacco substitutes.
120. 24.03 Other manufactured tobacco and manufactured 20
tobacco substitutes; "homogenised" or
"reconstituted" tobacco; tobacco extracts and
essences.
121. 25.15 Marble, travertine, ecaussine and other 10
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.
122. 25.16 Granite, porphyry, basalt, sandstone and other 10
monumental or building stone, whether or not
roughly trimmed or merely cut, by sawing or
Page 9
otherwise, into blocks or slabs of a rectangular
(including square) shape.
123. 2710.1996 White Oil 5
124. 2811.2100 Carbon dioxide 5
125. 2827.2000 Calcium chloride 5
126. 2827.3100 Of magnesium 5
127. 2827.3500 Of nickel 5
128. 2827.3900 Other 5
129. 28.28 Hypochlorites; commercial calcium hypochlorite; 5
chlorites; hypobromites (except PCT code PCT
code 2828.9000).
130. 2833.2100 Of magnesium 5
131. 2833.2200 Of aluminium 5
132. 2847.0000 Hydrogen peroxide, whether or not solidified with 5
urea.
133. 2903.7100 Chlorodifluoromethane 20
134. 3206.4990 Other ( Master batches ) 1[10]
135. 32.08 Paints and varnishes (including enamels and 10
lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed
or dissolved in a non- aqueous medium; solutions
as defined in Note 4 to this Chapter.
136. 32.09 Paints and varnishes (including enamels and 10
lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed
or dissolved in an aqueous medium.
137. 33.03 Perfumes and toilet waters. 50
138. 33.04 Beauty or make- up preparations and preparations 50
for the care of the skin (other than medicaments),
including sunscreen or sun tan preparations;
manicure or pedicure preparations.
139. 33.05 Preparations for use on the hair. 50
140. 33.06 Preparations for oral or dental hygiene, including 50
denture fixative pastes and powders; yarn used to
clean between the teeth (dental floss), in individual
retail packages.
Page 10
141. 33.07 Pre- shave, shaving or after- shave preparations, 50
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.
142. 34.01 Soap; organic surface- active products and 50
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.
143. 3402.1110 Sulphonic acid(Soft) 10
144. 1[Omitted]
145. 1[Omitted]
146. 1[Omitted]
147. 1[Omitted]
148. 1[Omitted]
149. 3402.2000 Preparations put up for retail sale 1[15]
150. 3402.9000 Other 1[15]
151. 3502.1100 Dried 20
152. 3502.1900 Other 20
153. 1[3506.1000 Products suitable for use as glues or 5
adhesives, put up for retail sale as glues or
adhesives, not exceeding a net weight of 1 kg.
153A 3506.9990 Other 5]
154. 3701.3020 Photo polymers and CTP plates of a kind used in 10
printing Of newspapers and magazines
155. 3701.3030 Pre-sensitized printing plates 5
156. 3701.3090 Other (pre-sensitized printing plates) 5
157. 1[Omitted]
158. 1[Omitted]
159. 1[Omitted]
Page 11
160. 3917.3990 Other 5
161. 39.18 Floor coverings of plastics, whether or not self- 1[20]
adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter.
162. 3919.1090 Other 5
163. 39.23 Articles for the conveyance or packing of goods, of 15
plastics; stoppers, lids, caps and other closures, of
plastics (except PCT code 3923.4000)
164. 39.24 Tableware, kitchenware, other household articles 30
and hygienic or toilet articles, of plastics.
165. 3926.9099 Other 10
166. 4011.1000 Of a kind used on motor cars (including station 1[15]
wagons and racing cars)
167. 4011.2011 Radial 1[15]
168. 4011.2019 Other 1[15]
169. 4011.2091 Radial 1[25]
170. 4011.2099 Other 1[25]
171. 40.15 Articles of apparel and clothing accessories 10
(including gloves, mittens and mitts), for all
purposes, of vulcanised rubber other than hard
rubber.
172. 4016.9990 Other 10
173. 42.02 Trunks, suit- cases, vanity- cases, executive- 20
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.
174. 42.03 Articles of apparel and clothing accessories, of 50
leather or of composition leather.
175. 4411.1200 Of a thickness not exceeding 5 mm 5
176. 4411.1300 Of a thickness exceeding 5 mm but not exceeding 5
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9 mm
177. 4411.1400 Of a thickness exceeding 9 mm 5
178. 48.10 Paper and paperboard, coated on one or both 5
sides with kaolin (China clay) or other inorganic
substances, with or without a binder, and with no
other coating, whether or not surface- coloured,
surface- decorated or printed, in rolls or
rectangular (including square) sheets, of any size.
179. 48.11 Paper, paperboard, cellulose wadding and webs 5
of cellulose fibres, coated, impregnated, covered,
surface- coloured, surface- decorated or printed,
in rolls or rectangular (including square) sheets, of
any size, other than goods of the kind described in
heading 48.03, 48.09 or 48.10.
180. 48.13 Cigarette paper, whether or not cut to size or in 30
the form of booklets or tubes.
181. 48.14 Wallpaper and similar wall coverings; window 30
transparencies of paper.
182. 48.18 Toilet paper and similar paper, cellulose wadding 5
or webs of cellulose fibres, of a kind used for
household or sanitary purposes, in rolls of a width
not exceeding 36 cm, or cut to size or shape;
handkerchiefs, cleansing tissues, towels,
tablecloths, serviettes, bed sheets and similar
household, sanitary or hospital articles, articles of
apparel and clothing accessories, of paper pulp,
paper, cellulose wadding or webs of cellulose
fibres.
183. 4819.3000 Sacks and bags, having a base of a width of 40 10
cm or more
184. 49.11 Other printed matter, including printed pictures 10
and photographs (except PCT code PCT Code
4911.9100)
185. 52.05 Cotton yarn (other than sewing thread), containing 5
85 % or more by weight of cotton, not put up for
retail sale.
186. 52.06 Cotton yarn (other than sewing thread), containing 5
less than 85 % by weight of cotton, not put up for
retail sale.
187. 52.07 Cotton yarn (other than sewing thread) put up for 5
retail sale.
Page 13
188. 52.08 Woven fabrics of cotton, containing 85 % or more 10
by weight of cotton, weighing not more than 200
g/m2.
189. 52.09 Woven fabrics of cotton, containing 85 % or more 10
by weight of cotton, weighing more than 200 g/m2.
190. 52.10 Woven fabrics of cotton, containing less than 85 % 10
by weight of cotton, mixed mainly or solely with
manmade fibres, weighing not more than 200
g/m2.
191. 52.11 Woven fabrics of cotton, containing less than 85 % 10
by weight of cotton, mixed mainly or solely with
manmade fibres, weighing more than 200 g/m2.
192. 52.12 Other woven fabrics of cotton. 10
193. 5402.3300 Of polyesters 1[2.5]
194. 5402.4600 Other, of polyesters, partially oriented 1[2.5]
195. 5402.4700 Other, of polyesters 1[2.5]
196. 5402.5200 Of polyesters 5
197. 5402.6200 Of polyesters 1[2.5]
198. 54.07 Woven fabrics of synthetic filament yarn, including 8
woven fabrics obtained from materials of heading
54.04.
199. 54.08 Woven fabrics of artificial filament yarn, including 8
woven fabrics obtained from materials of heading
54.05.
200. 55.09 Yarn (other than sewing thread) of synthetic staple 2
fibres, not put up for retail sale.
201. 55.10 Yarn (other than sewing thread) of artificial staple 2
fibres, not put up for retail sale.
202. 55.11 Yarn (other than sewing thread) of man- made 2
staple fibres, put up for retail sale.
203. 55.12 Woven fabrics of synthetic staple fibres, 5
containing 85% or more by weight of synthetic
staple fibres.
204. 55.13 Woven fabrics of synthetic staple fibres, 5
containing less than 85% by weight of such fibres,
mixed mainly or solely with cotton, of a weight not
exceeding 170 g/m2
205. 55.14 Woven fabrics of synthetic staple fibres, 5
containing less than 85% by weight of such fibres,
mixed mainly or solely with cotton, of weight
exceeding 170 g/m2
Page 14
206. 55.15 Other woven fabrics of synthetic staple fibres 5
207. 55.16 Woven fabrics of artificial staple fibres 5
208. 56.05 Metallised yarn, whether or not gimped, being 5
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.
209. 62.01 Men's or boys' overcoats, car coats, capes, 5
cloaks, anoraks (including ski jackets), wind
cheaters, wind jackets and similar articles, other
than those of heading 62.03.
210. 62.02 Women's or girls' overcoats, car coats, capes, 5
cloaks, anoraks (including ski jackets), wind
cheaters, wind jackets and similar articles, other
than those of heading 62.04.
211. 62.03 Men's or boys' suits, ensembles, jackets, blazers, 5
trousers, bib and brace overalls, breeches and
shorts (other than swimwear).
212. 62.04 Women's or girls' suits, ensembles, jackets, 5
blazers, dresses, skirts, divided skirts, trousers,
bib and brace overalls, breeches and shorts (other
than swimwear).
213. 62.05 Men's or boys' shirts. 5
214. 62.06 Women's or girls' blouses, shirts and shirt blouses. 5
215. 62.07 Men's or boys' singlets and other vests, 5
underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles.
216. 62.08 Women's or girls' singlets and other vests, slips, 5
petticoats, briefs, panties, nightdresses, pyjamas,
negligees, bathrobes, dressing gowns and similar
articles.
217. 62.09 Babies' garments and clothing accessories. 5
218. 62.10 Garments made up of fabrics of heading 56.02, 5
56.03, 59.03, 59.06 or 59.07.
219. 62.11 Track suits, ski suits and swimwear other 5
garments.
220. 62.12 Brassieres, girdles, corsets, braces, suspenders, 5
garters and similar articles and parts thereof,
whether or not knitted or crocheted.
221. 62.13 Handkerchiefs. 5
222. 62.14 Shawls, scarves, mufflers, mantillas, veils and the 5
like.
Page 15
223. 62.15 Ties, bow ties and cravats. 5
224. 62.17 Other made up clothing accessories parts of 10
garments or of clothing accessories, other than
those of heading 62.12.
225. 63.01 Blankets and travelling rugs 5
226. 63.02 Bed linen, table linen, toilet linen and kitchen linen. 5
227. 63.03 Curtains (including drapes) and interior blinds 5
curtain or bed valances.
228. 63.04 Other furnishing articles, excluding those of 5
heading 94.04.
229. 63.05 Sacks and bags, of a kind used for the packing of 5
goods.
230. 63.06 Tarpaulins, awnings and sun blinds tents sails for 5
boats, sailboards or land craft, camping goods.
231. 63.07 Other made up articles, including dress patterns. 5
232. 6308.0000 Sets consisting of woven fabric and yarn, whether 5
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.
233. 63.10 Used or new rags, scrap twine, cordage, rope and 10
cables and worn out articles of twine, cordage,
rope or cables, of textile materials.
234. 64.01 Waterproof footwear with outer soles and uppers 20
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.
235. 64.02 Other footwear with outer soles and uppers of 20
rubber or plastics (except PCT code PCT
6402.9900).
236. 6402.9900 Other 40
237. 64.03 Footwear with outer soles of rubber, plastics, 20
leather or composition leather and uppers of
leather (except PCT 6403.9900).
238. 6403.9900 Other 40
239. 64.04 Footwear with outer soles of rubber, plastics, 40
leather or composition leather and uppers of
textile materials.
240. 64.05 Other footwear. 40
Page 16
241. 64.06 Parts of footwear (including uppers whether or not 1[10]
attached to soles other than outer soles)
removable in soles, heel cushions and similar
articles gaiters, leggings and similar articles, and
parts therefore.
242. 6505.0000 Hats and other headgear, knitted or crocheted, or 10
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.
243. 66.01 Umbrellas and sun umbrellas (including walking- 5
stick umbrellas, garden umbrellas and similar
umbrellas).
244. 67.02 Artificial flowers, foliage and fruit and parts 20
thereof; articles made of artificial flowers, foliage
or fruit.
245. 68.02 Worked monumental or building stone (except 30
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)
246. 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
10
square the side of which is less than 7 cm;
artificially coloured granules, chippings and
powder
247. 6802.2900 Other stone 20
248. 6809.1100 Faced or reinforced with paper or paperboard only 10
249. 6810.1900 Other 10
250. 6810.9900 Other 10
251. 6815.9910 Of onyx (marbles) 10
252. 6815.9990 Other 10
253. 69.07 Ceramic flags and paving, hearth or wall tiles;
ceramic mosaic cubes and the like, whether or not 45
on a backing; finishing ceramics.
254. 6910.1010 Wash basin 40
255. 6910.1020 Bath tubs ceramic 20
256. 6910.1030 Bidets ceramic 20
Page 17
257. 6910.1040 Cisterns ceramic 40
258. 6910.1050 Sink ceramic 40
259. 6910.1060 Toilet ceramic 40
260. 6910.1070 Urinals ceramic 20
261. 6910.1080 Water closet pans 20
262. 6910.1090 Other 40
263. 6910.9000 Other 40
264. 69.11 Tableware, kitchenware, other household articles
and toilet articles, of porcelain or china. 40
265. 69.12 Ceramic tableware, kitchen- ware, other
household articles and toilet articles, other than of
porcelain or china. 20
266. 69.13 Statuettes and other ornamental ceramic articles. 20
267. 69.14 Other ceramic articles. 20
268. 70.05 Float glass and surface ground or polished glass, 15
in sheets, whether or not having an absorbent,
reflecting or non- reflecting layer, but not
otherwise worked (except PCT code 7005.3000)
269. 70.06 Glass of heading 70.03, 70.04 or 70.05, bent, 15
edge-worked, engraved, drilled, enameled or
otherwise worked, but not framed or fitted with
other materials.
270. 7007.1900 Other 1[5]
271. 7008.0000 Multiple- walled insulating units of glass. 15
272. 70.09 Glass mirrors, whether or not framed, including 20
rear- view mirrors (except PCT codes 7009.1010
and 7009.1090).
273. 70.10 Carboys, bottles, flasks, jars, pots, phials, 20
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)
274. 70.11 Glass envelopes (including bulbs and tubes), 20
open, and glass parts thereof, without fittings, for
electric lamps, cathode- ray tubes or the like.
275. 70.13 Glassware of a kind used for table, kitchen, toilet, 20
office, indoor decoration or similar purposes (other
than that of heading 70.10 or 70.18).
Page 18
276. 70.16 Paving blocks, slabs, bricks, squares, tiles and 20
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.
277. 70.18 Glass beads, imitation pearls, imitation precious or 20
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.
278. 71.17 Imitation jewelry. 45
279. 72.04 Ferrous waste and scrap; re-melting scrap ingots 5
of iron or steel (except PCT codes 7204.1020 and
7204.4920)
280. 72.07 Semi-finished products of iron or non-alloy steel 15
281. Flat rolled products of iron or non-alloy steel, of a
72.08 width of 600 mm or more, hot rolled, not clad, 12.5
plated or coated.
282. Flat rolled products of iron or non-alloy steel, of a
72.09 width of 600 mm or more, cold rolled (cold 5
reduced), not clad, plated or coated
283. Flat rolled products of iron or non-alloy steel, of a
72.10 5
width of 600 mm or more, clad, plated or coated
284. 7211.1310 Of secondary quality 5
285. 7211.1390 Other 5
286. 7211.1410 Of secondary quality 5
287. 7211.1490 Other 5
288. 7211.1920 Of secondary quality 5
289. 7211.1990 Other 5
290. Bars and rods, hot rolled, in irregularly wound
72.13 coils, of iron or non-alloy steel (except PCT code 30
7213.9191)
291. Of circular cross-section measuring less than 7
7213.9191 20
mm in diameter
292. Other bars and rods of iron or non-alloy steel, not
72.14 30 further worked than forged, hot rolled, hot drawn
or hot extruded, but including those twisted after
Page 19
rolling
293. 72.15 Other bars and rods of iron or non-alloy steel 30
294. Angles, shapes and sections of iron or non-alloy
72.16 30
steel
295. Wire of iron or non-alloy steel (except PCT code
72.17 30
7217.3010 Bead wire)
296. Other alloy steel in ingots or other primary forms
72.24 15
semi-finished products of other alloy steel
297. Flat rolled products of other alloy steel, of a width
72.25 17.5
of 600 mm or more
298. Flat-rolled products of other alloy steel, of a width
72.26 17.5
of less than 600 mm
299. Bars and rods, not rolled, in irregularly wound
72.27 coils, of other alloy steel (except PCT code 25
7227.9010)
300. 7227.9010 Of circular cross-section measuring less than 7 15
mm in diameter
301. Other bars and rods of other alloy steel angles,
72.28 shapes and sections, of other alloy steel hollow 30
drill bars and rods, of alloy or non-alloy steel
302. 72.29 Wire of other alloy steel 35
303. 73.03 Tubes, pipes and hollow profiles, of cast iron. 12.5
304. 73.04 Tubes, pipes and hollow profiles, seamless, of iron 5
(other than cast iron) or steel (except PCT codes
7304.2200, 7304.2300, 7304.2400 and
7304.2900)
305. Other tubes and pipes (for example, welded,
riveted or similarly closed), having circular cross
73.05 17.5
sections, the external diameter of which exceeds
406.4 mm, of iron or steel.
306. Other tubes, pipes and hollow profiles (for
73.06 example, open seam or welded, riveted or 12.5
similarly closed), of iron or steel.
307. 73.08 Structures (excluding prefabricated buildings of 5
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
Page 20
use in structures, of iron or steel.
308. Standard wire, ropes, cables, plaited bands, slings
73.12 and the like, of iron or steel, not electrically 25
insulated (except PCT code 7312.9010)
309. 7313.0000 Barbed wire of iron or steel; twisted hoop or single
flat wire, barbed or not, and loosely twisted double 10
wire, of a kind used for fencing, of iron or steel.
310. 7314.4100 Plated or coated with zinc 10
311. 7314.4200 Coated with plastics 10
312. 7314.4900 Other 10
313. Screws, bolts, nuts, coach screws hooks, rivets,
cotters, cotter pins, washers (including spring
73.18 25
washers) and similar, article, of iron or steel
(except PCT codes 7318.1520 and 7318.1620).
314. 7320.9090 Other 10
315. 7321.1111 In CKD/SKD condition 10
316. 7321.1119 Other 15
317. 7321.1190 Other 15
318. 7321.1200 For liquid fuel 15
319. 7321.1900 Other, including appliances for solid fuel 10
320. 7321.8100 For gas fuel or for both gas and other fuels 15
321. 7321.8200 For liquid fuel 10
322. 7321.8900 Other, including appliances for solid fuel 10
323. 7321.9000 Parts 15
324. 73.23 Table, kitchen or other household articles and
parts thereof, of iron or steel; iron or steel wool;
30
pot scourers and scouring or polishing pads,
gloves and the like, of iron or steel.
325. 73.24 Sanitary ware and parts thereof, of iron or steel. 5
326. 7326.2000 Articles of iron or steel wire 10
327. 7601.2000 Aluminum Alloys 10
Page 21
328. 1[Omitted]
329. 7610.1000 Doors, windows and their frames and thresholds 10
for doors
330. 7612.9030 Round cans of a capacity upto 300 ml 5
331. 76.14 Stranded wire, cables, plaited bands and the like,
5
of aluminium, not electrically insulated.
332. 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 5
aluminium; sanitary ware and parts thereof, of
aluminium.
333. 76.16 Other articles of aluminium. 5
334. 8212.1000 Razors 20
335. 8212.2000 Safety razor blades, including razor blade blanks
20
in strips
336. 8213.0000 Scissors, tailors' shears and similar shears, and
15
blades therefore.
337. 82.14 Other articles of cutlery (for example, hair clippers,
butchers' or kitchen cleavers, choppers and
15
mincing knives, paper knives); manicure or
pedicure sets and instruments (including nail files).
338. 82.15 Spoons, forks, ladles, skimmers, cake- servers,
fish- knives, butcher- knives, sugar tongs and 15
similar kitchen or tableware.
339. 8301.1000 Padlocks 1[5]
340. 8301.3000 Locks of a kind used for furniture 1[5]
341. 8301.4000 Other locks 1[5]
342. 8302.4200 Other, suitable for furniture 1[5]
343. 83.07 Flexible tubing of base metal, with or without
10
fittings.
344. 83.11 Wire, rods, tubes, plates, electrodes and similar 30
products, of base metal or of metal carbides,
coated or cored with flux material, of a kind used
for soldering, brazing, welding or deposition of
metal or of metal carbides wire and rods, of
agglomerated base metal powder, used for metal
spraying (except PCT code 8311.1000).
345. 8311.1000 Coated electrodes of base metal for electric arc 20
welding
346. 8409.9999 Parts 5
Page 22
347. 8414.5110 Ceiling fan 20
348. 8414.5120 Pedestal fan 20
349. 8414.5130 Table fan 20
350. 8414.5140 Exhaust fan 20
351. 8414.5190 Other 20
352. 8415.1011 In CKD/SKD condition 10
353. 8415.1019 Other 40
354. 8415.1021 In CKD/SKD condition 10
355. 8415.1029 Other 40
356. 8415.1031 In CKD/SKD condition 10
357. 8415.1039 Other 40
358. 8415.1091 In CKD/SKD condition 10
359. 8415.1099 Other 40
360. 8415.2010 For motor cars of heading 87.03 and vehicles of 20
subheadings 8703.2113, 8703.2193, 8703.2195,
8703.2240 and 8704.3130
361. 8415.2090 Other 20
362. 8415.8110 In CKD/SKD condition 10
363. 8415.8190 Other 40
364. 8415.8210 In CKD/SKD condition 10
365. 8415.8290 Other 40
366. 8415.8310 In CKD/SKD condition 10
367. 8415.8390 Other 40
368. 8415.9011 Enamelled and coated for antirust purposes 20
(except imported by registered units of Air
conditioner manufacturers)
369. 8415.9011 Enamelled and coated for antirust purposes (if 1[5]
imported by registered units of Air conditioner
manufacturers)
370. 8415.9012 For vehicles of chapter 87 20
371. 8415.9019 Other (except imported by registered units of Air 20
conditioner manufacturers)
372. 8415.9019 Other (if imported by registered units of Air 10
conditioner manufacturers)
Page 23
373. 8415.9021 For vehicles of chapter 87 20
374. 8415.9029 Other (except imported by registered units of Air 20
conditioner manufacturers)
375. 8415.9029 Other (if imported by registered units of Air 1[5]
conditioner manufacturers)
376. 8415.9030 Covers for inner body (except imported by 20
registered units of Air conditioner manufacturers)
377. 8415.9030 Covers for inner body (if imported by registered 1[5]
units of Air conditioner manufacturers)
378. 8415.9091 For use with air conditioning machines of PCT 20
headings 8415.2010, 8415.2020, 8415.2030 and
8415.2090
379. 8415.9099 Other (except imported by registered units of Air 20
conditioner manufacturers)
380. 8415.9099 Other (if imported by registered units of Air 1[5]
conditioner manufacturers)
381. 8418.1010 In CKD/SKD condition 10
382. 8418.1090 Other 40
383. 8418.2110 In CKD/SKD condition 10
384. 8418.2190 Other 40
385. 8418.2910 In CKD/SKD condition 10
386. 8418.2990 Other 40
387. 8418.3010 In CKD/SKD condition 10
388. 8418.3090 Other 40
389. 8418.4010 In CKD/SKD condition 10
390. 8418.4090 Other 40
391. 8418.5000 Other furniture (chests, cabinets, display counters, 40
show- cases and the like) for storage and display,
incorporating refrigerating or freezing equipment.
392. 8418.6931 In CKD/SKD condition 10
393. 8418.6939 Other 35
394. 8418.6940 Refrigerated outdoor cabinet designed for 15
insertion of electric and electronic apparatus
395. 8418.6990 Other 25
396. 8428.1010 Passenger lifts 5
Page 24
397. 8428.4000 Escalators and moving walkways 5
398. 8433.5100 Combined Harvester 5 to 10 years
old = 10%
Above 10
years old
=20%
399. 8450.1110 In CKD/SKD condition 10
400. 8450.1190 Other 40
401. 8450.1210 In CKD/SKD condition 10
402. 8450.1290 Other 20
403. 8450.1911 In CKD/SKD condition 10
404. 8450.1919 Other 20
405. 8450.1991 In CKD/SKD condition 10
406. 8450.1999 Other 20
407. 8450.2010 In CKD/SKD condition 10
408. 8450.2090 Other 20
409. 1[Omitted]
410. 8502.1110 Of an output not exceeding 5 kVA 10
411. 8502.1120 Exceeding 5 KVA but not exceeding 20 KVA 10
412. 8502.1130 Exceeding 20 KVA but not exceeding 50 KVA 10
413. 8502.1190 Other 10
414. 8502.2020 Of an output exceeding 5 KVA but not exceeding 5
1250 KVA
415. 85.07 Electric accumulators, including separators
therefore, whether or not rectangular (including
5
square) (except PCT codes 8507.1010,
8507.1020 and 8507.1090)
416. 85.09 Electro-mechanical domestic appliances, with self-
contained electric motor, other than vacuum
20
cleaners of heading 85.08 (except PCT code
8509.9000)
417. 8509.9000 Parts 10
418. 8510.1000 Shavers 10
419. 8510.2000 Hair clippers 10
420. 8516.3100 Hair dryers 20
421. 8516.3200 Other hairdressing apparatus 20
Page 25
422. 8516.3300 Hand drying apparatus 20
423. 8516.4000 Electric smoothing Irons 20
424. 8516.5010 In CKD/SKD condition 10
425. 8516.5090 Other 20
426. 8516.6010 Electric oven 20
427. 8516.6020 Electric ranges 20
428. 8516.6030 Electric roasters/grillers 20
429. 8516.6090 Other 20
430. 8516.7100 Coffee or tea makers 20
431. 8516.7200 Toasters 20
432. 8516.7990 Other 20
433. 8516.8090 Other (Electric heating resistors) 20
434. 1[Omitted]
435. 8517.1100 Line telephone sets with cordless handsets 5
436. 8517.1211 In CKD/SKD condition (having C&F Value upto Rs.175/set
US$ 36 per kit)
437. 8517.1211 In CKD/SKD condition (having C&F Value above 7.5%
US$ 36 per kit but not exceeding US$ 78 per kit)
438. 8517.1211 In CKD/SKD condition (having C&F Value above 15%
US$ 78 per kit)
439. 2[8517.1219 Other (having C&F Value up to US$ 30 per set) Rs.180/set
440. 8517.1219 Other (having C&F Value above US$ 30 per set Rs.1,800/set
but not exceeding US$ 100 per set)
441. 8517.1219 Other (having C&F Value above US$ 100 per set Rs.2,700/set
but not exceeding US$ 200 per set)
441A 8517.1219 Other (having C&F Value above US$ 200 per set Rs.3,600/set
but not exceeding US$ 350 per set)
441B 8517.1219 Other (having C&F Value above US$ 350 per set Rs.10,500/set
but not exceeding US$ 500 per set)
441C 8517.1219 Other (having C&F Value above US$ 500 per set) Rs.18,500/set]
442. 8517.6200 Machines for the reception, conversion and 9
transmission or regeneration of voice, images or
other data, including switching and routing
apparatus (except PCT code 8517.6270)
443. Microphones and stands therefor; loudspeakers, 5 85.18
whether or not mounted in their enclosures;
Page 26
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.
444. 8523.5210 SIM cards 5
445. 8528.7110 Reception apparatus for receiving satellite signals 20
of a kind used with TV (satellite dish receivers)
446. 8528.7190 Other 20
447. 8528.7211 LCD, LED and OLED 40
448. 8528.7213 In CKD/SKD condition 10
449. 8528.7219 Other 40
450. 8528.7290 Other 15
451. 8528.7300 Other, monochrome 15
452. 8539.3110 Energy saving lamp 2
453. 8539.3120 Energy saving tube 2
454. 8539.3210 Energy saving lamp 2
455. 8539.3220 Energy saving tube 2
456. 8539.5010 Bulb 2
457. 8539.5020 Tube 2
458. 8543.7010 Remote control 5
459. 8544.4910 Telephone cables 20
460. 8544.4920 Multi core, flexible, flat type copper, insulated (all 10
features together)
461. 8544.4990 Other 10
462. 8544.6010 For a voltage exceeding 1,000 V but not 5
exceeding 32,000 V
463. 8544.7000 Optical fibre cables 10
464. 8703.2113 New Mini Vans (CBU) 15
465. 8703.2119 Other (New) 15
466. 8703.2193 New 4x4 vehicles (CBU) 15
467. 8703.2195 New Mini vans (CBU) 15
468. 8703.2199 Other (New) 15
Page 27
469. New Vehicles of a cylinder capacity exceeding
8703.2220 15
1000cc but not exceeding 1300cc
470. 8703.2240 New Mini vans (CBU) 15
471. 8703.2290 Other (New) 15
472. 8703.2319 Other (New) 15
473. 8703.2323 New Sport utility vehicles (SUVs 4x4) 90
474. Old and used sport utility vehicles 1801cc to
8703.2323 70
3000cc
475. 8703.2329 Other (New) 90
476. 8703.2329 Old and used cars and Jeeps 1801 cc to 3000cc 70
477. 8703.2490 Other (New) 90
478. 8703.2490 Old and used cars and jeeps above 3000 cc 70
479. 8703.3112 Other (New) 15
480. 8703.3129 Other (New) 15
481. 8703.3139 Other (New) 15
482. 8703.3219 Other (New) 15
483. 8703.3223 New Sport utility vehicles (SUVs 4x4) 90
484. 8703.3223 Old and used sport utility vehicles above 2000cc 70
485. 8703.3225 New All-terrain vehicles (4x4) 90
486. 8703.3225 Old and used All terrain vehicles (CBU) 70
487. 8703.3229 Other (New) 90
488. 8703.3229 Old and used cars and jeeps above 2000 cc 70
489. 8703.3390 Other (New) 90
490. 8703.3390 Old and used cars and jeeps above 2500 cc 70
491. 8703.4019 Other (New) 15
492. 8703.4029 Other (New) 15
493. New Vehicles of a cylinder capacity exceeding
8703.4032 15
1000cc but not exceeding 1300cc
494. 8703.4039 Other (New) 15
495. 8703.4049 Other (New) 15
496. 8703.4059 Other (New) 30
497. 8703.4069 Other (New) 30
Page 28
498. 8703.5019 Other (New) 15
499. 8703.5029 Other (New) 15
500. 8703.5039 Other (New) 15
501. 8703.5049 Other (New) 15
502. 8703.5059 Other (New) 30
503. 8703.5069 Other (New) 30
504. 8703.6019 Other (New) 15
505. 8703.6029 Other (New) 15
506. Vehicles of a cylinder capacity exceeding 1000cc
8703.6032 15
but not exceeding 1300cc
507. 8703.6039 Other (New) 15
508. 8703.6049 Other (New) 15
509. 8703.6059 Other (New) 30
510. 8703.6069 Other (New) 30
511. 8703.7019 Other (New) 15
512. 8703.7029 Other (New) 15
513. 8703.7039 Other (New) 15
514. 8703.7049 Other (New) 15
515. 8703.7059 Other (New) 30
516. 8703.7069 Other (New) 30
517. 8703.9000 Other (New) 90
518. 8703.9000 Other (old and used) 70
519. 8711.1090 Other 10
520. 8711.2090 Other 10
521. 8711.3020 Motorcycle rickshaws in CBU 10
522. 8711.3090 Other 10
523. 8711.4090 Other 10
524. 8711.5090 Other 10
525. 8711.6020 Self-balancing, electrically-powered two wheeled 10
transportation device (Hoverboard, smart scooter,
drift vehicles)
526. 8711.6090 Other 10
Page 29
527. 8711.9090 Other 10
528. 8712.0000 Bicycles and other cycles (including delivery 10
tricycles), not motorised.
529. 8715.0000 Baby carriages and parts thereof. 15
530. 8901.1000 Cruise ships, excursion boats and similar vessels 10
principally designed for the transport of persons;
ferry-boats of all kinds
531. 9004.1000 Sunglasses 30
532. Wrist watches, pocket watches and other watches,
91.01 including stop watches, with case of precious 30
metal or of metal clad with precious metal.
533. Wrist watches, pocket watches and other watches,
91.02 including stop watches, other than those of 30
heading 91.01.
534. 9302.0092 Pistols, single barrel , semiautomatic or otherwise 20
535. 9302.0093 Pistols, multiple barrel 20
536. 9302.0099 Other 20
537. 93.03 Other firearms and similar devices which operate 20
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).
538. 9304.0000 Other arms (for example, spring, air or gas guns 25
and pistols, truncheons), excluding those of
heading 93.07
539. 93.06 Bombs, grenades, torpedoes, mines, missiles and 20
similar munitions of war and parts thereof;
cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge
wads.
540. 94.01 Seats (other than those of heading 94.02), 5
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)
541. 94.03 Other furniture and parts thereof (except PCT
code 9403.9000) 45
542. 9403.9000 Parts 1[15]
543. 9405.1010 Chandeliers 60
544. 9405.1030 Light fittings with fixed/fitted LED or SMD or COB 30
Page 30
545. 9405.1090 Other 60
546. 9405.2000 Electric table, desk, bedside or floor standing 60
lamps
547. 9405.3000 Lighting sets of a kind used for Christmas trees 30
548. 9405.4020 Light fittings with fixed/fitted LED or SMD or COB 30
549. 9405.4090 Other 60
550. 9405.5010 Tubular Day lighting Device 20
551. 9405.5090 Other 20
552. 9405.6000 Illuminated signs, illuminated name plates and the 60
like
553. 9405.9000 Parts (except PCT code 9405.9200) 10
554. 9405.9200 Of Plastics 20
555. 9503.0010 Wheeled toys designed to be ridden by children 15
(for example, tricycles, scooters, pedal cars) dolls'
carriages.
556. 9503.0090 Other 25
557. 95.04 Video game consoles and machines, articles for 50
funfair, table or parlour games, including pintables,
billiards, special tables for casino games and
automatic bowling alley equipment.
558. 95.05 Festive, carnival or other entertainment articles, 20
including conjuring tricks and novelty jokes.
559. 95.06 Articles and equipment for general physical 30
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).
560. 9506.9100 Articles and equipment for general physical 20
exercise, gymnastics or athletics
561. 95.08 Roundabouts, swings, shooting galleries and other 30
fairground amusements; travelling circuses and
travelling menageries; travelling theatres.
562. 96.03 Brooms, brushes (including brushes constituting 30
parts of machines, appliances or vehicles), hand-
operated mechanical floor sweepers, not
motorised, mops and feather dusters; prepared
knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller
squeegees).
Page 31
563. 96.15 Combs, hair-slides and the like; hairpins, curling 40
pins, curling grips, hair- curlers and the like, other
than those of heading 85.16, and parts thereof.
564. 96.16 Scent sprays and similar toilet sprays, and mounts 20
and heads therefore; powder- puffs and pads for
the application of cosmetics or toilet preparations.
565. 96.17 Vacuum flasks and other vacuum vessels, 30
complete with cases; parts thereof other than
glass inners (except PCT code 9617.0010)
566. 9617.0010 Vacuum flasks 1[30]
567. 96.19 Sanitary towels (pads) and tampons, napkins and 10
napkin liners for babies and similar articles, of
any material (except 9619.0020 and 9619.0030)
568. 9619.0020 25 Diapers for Infants and babies
569. 9619.0030 15 Sanitary towels and tampons
570. Respective Cinematographic film Rs.3000/per
Headings minute
2. The regulatory duty shall not be levied on the following, namely: -
(a) import under 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 of Table to Part I, serial numbers 4, 6, 11, 12, 13, 14, 99, 100,
101 and 102 of the Table to Part-III, serial numbers 3 and 7 of Table-A, serial
numbers 1, 2, 3, 29 to 33, 35 to 42 of Table-B, and serial numbers 27 and 28
of Table-C to Part VII 1[Part VIII] of the said Schedule, subject to fulfilment of
conditions laid therein;
(d) import under sub chapters 3 and 7 of chapter XII and chapter XV of Customs
Rules, 2001;
(e) import under Small and Medium Enterprises and Export Oriented Units Rules,
2008;
(f) import under Temporary Importation Scheme vide S.R.O. 492(I)/2009, dated
the 13th June, 2009;
(g) Import of HRC by manufacturers of CRC under Sr. No.5 of S.R.O.565(I)/2006
dated the 5th June, 2006;
(h) import of special steel round bars and rods of non-alloy steel exceeding
diameter 75 mm (PCT code 7214.9990) by the seamless pipes manufacturers
registered under the Sales Tax Act, 1990;
(i) 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;
(j) import of Sliver cans and Lollipop Sticks (PCT code 3926.9099);
(k) parts/inputs (PCT codes 3926.9099, 4016.9990, 8415.9012, 8415.9021,
8415.9091 and 8544.4990) if imported by vendors of automotive OEM sector;
(l) import of Rubber Apron & Cots (PCT code 4016.9990);
(m) import of vehicles (CBU) by new entrants, as enumerated vide Sr.1, Table-III
of SRO 656(I)/2006, in terms of Auto Development Policy; and
Page 32
(n) import under PCT codes 1202.4200 and 1517.9000, by registered
manufacturers of food and confectionary industry; and
1[(o) imports of input materials used for manufacturing of auto parts by local
vendors under Notification S.R.O.655(I)/2006, dated the 5th June,
2006.]
3. Rate of RD on import of CKD/SKD kits, of home appliances, mentioned in the table,
and of which Kits are not specified separately therein, shall be 10%.
4 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 S.R.O.No.1121(I)/2007, dated 17th November, 2007.
5. This notification shall remain effective till the 30th June, 2019, if not rescinded
earlier.
_________________________________________________________________________
[C. NO. 6(1)/2018-CB-PT]
(Muhammad Zahid)
Additional Secretary
1. S.R.O.190(I)/2019 dated 11.02.2019
2. S.R.O.327(I)/2019 dated 11.03.2019
Which SROs does the title refer to?
- SRO 640(I)/201824 May 2018Superseded SRO.1035(I)/2017, dated 16.10.2017
Which later SROs refer to this one?
SROs whose FBR title names SRO 1265(I)/2018, usually to amend or rescind it.
- SRO 680(I)/201929 June 2019Superseded S.R.O 1265(I)/2018 dated 16.10.2018
- SRO 327(I)/201911 March 2019Amendment in SRO 1265(I)/2018 dated 16.10.2018
- SRO 190(I)/201911 February 2019Amendment in S.R.O 1265(I)/2018 dated 16-10-2018
Related Customs SROs on customs tariff and duties
- SRO 108(I)/20194 February 2019Withdrawal of Additional Customs Duty
- SRO 107(I)/20194 February 2019Withdrawal of Custom Duty on Cotton
- SRO 833(I)/20183 July 2018Import of Vintage / Classic Cars S.R.O No. 833(I)/2018, dated 3/7/2018
- SRO 645(I)/201824 May 2018Levy of Regulatory Duty on Exports of Goods (Superseded SRO.321(I)/2009, 1011(I)/2005, 594(I)/2009, and 946(I)/2008)
- SRO 1241(I)/20177 December 2017Regulatory Duty on Import of LPG
- SRO 1035(I)/201716 October 2017Levy of regulatory duty(Superseded by SRO 640(I)/2018)