Procedure for Collection of Special Excise Duty Under Sub Section 3(B) of Section 3 of the Fed Act, 2005
SRO 1072(I)/2026Other
SRO 1072(I)/2026 is a Sales Tax SRO dated 30 June 2026, listed by FBR as "Procedure for Collection of Special Excise Duty Under Sub Section 3(B) of Section 3 of the Fed Act, 2005".
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
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 30h June, 2026.
NOTIFICATION
S.R.O. 1072 (1/2026.- In exercise of the powers conferred by sub-section (3B) of
section 3 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to prescribe
that the Special Excise Duty leviable under the said sub-section on the goods specified in Table
IA of the First Schedule to the Act shall be collected in the following manner, namely:
In the case of goods imported into Pakistan, the Special Excise Duty shall be
levied and collected in the same manner and at the same time as if it were a duty of
customs payable under the Customs Act, 1969 (|V of 1969), and the provisions of the
said Act, including section 31A thereof, shall apply mutatis mutandis.
2 This notification shall come into force on and from the Ist day of July, 2026.
[C.No. 3(8) ST&FE Policy/2024 ]
(gag Zher
Second Secretary (ST&KE Tplicy
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