Skip to content
Qanoon Digest

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".

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.

Page 1

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE (REVENUE DIVISION) ***** NOTIFICATION (SALES TAX) r Islamabad, the 8th March, 2023. S.R.O. 297(1)/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-1 (Import and supply thereof) S. No. Description of goods PCT Code (1) (2) (3) 2201.1010, 2201.1020, 2201.9000, 2202.1010, 1 Aerated water and juices 2202.1090, 2202.9100, 2202.9900. 1704.1000, 1704.90W, 1704.9090, 1905.1000, 2 Confectionary 1905.2000, 1905.3100, 1905.3200, 1905.4000, 1905.9000, 2106.9060. 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, 3 Vehicles in CBU condition 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,

Page 2

8703.7039, 8703.7049, 8703.7059, 8703.7069, 8703.9000. 3922.1000, 3922.9000, 3924.9000, 6910.1010, Sanitary and bathroom 6910.1020, 6910.1030,6910.1040, 6910.1050, 4 6910.1060, 6910.1070, 6910.1080, 6910.1090, wares 6910.9000, 6911.9000, 7324.1010, 7324.1020, 7324.2100, 7234.2900, 7324.9000. 5701.1010, 5701.1020, 5701.1090, 5701.9000, Carpets (excluding those 5702.1000, 5702.2000, 5702.3100, 5702.3290, 5 5702.3900, 5702.4110, 5702.4190, 5702.4290, from Afghanistan) 5702.9920, 5702.9990, 5703.1000, 5703.2990, 5703.3990, 5703.9000. 9405.1110, 9405.1190, 9405.1910, 9405.1990, Chandeliers and lighting 9405.2100, 9405.2900, 9405.3100, 9405.3900,6 devices or equipment 9405.4990 9405.5010, 9405.5090, 9405.6100, 9405.6900 7 Chocolates 1806.2090, 1806.3100, 1806.3200, 1806.9000. 2402.1000, 2402.2000, 2402.9000, 2403.1100, 8 Cigarettes, cigars and e- 2403.1900, 2403.9100, 2403.9910, 2403.9990, cigarettes 8543.4000, 9614.0000. Corn flakes and other 1904.1010, 1904.1090, 1904.2000, 1904.9000. 9 ready -to-use cereals 3303.0010, 3303.0020, 3303.0090, 3304.1000, 3304.2000, 3304.3010, 3304.3090, 3304.9110, Cosmetics and shaving 3304.9190, 3304.9910, 3304.9920, 3304.9990, 10 3305.2000, 3305.3000, 3305.9010, 3305.9020, items 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. 3924.1000, 3924.9000, 4818.3000, 6911.1010, 6911.1020, 6911.1030, 6911.1040, 6911.1090, Crockery, kitchenware and 6912.0010, 6912.0090, 7013.1000, 7013.2200, 7013.2800, 7013.3300, 7013.3700, 7013.4100,12 tableware and household 7013.4200, 7013.4900, 7013.9100, 7323.9100, articles 7323.9200, 7323.9300, 7323.9400, 7323.9900, 7615.1000, 7615.2000, 8215.1000, 8215.2000, 8215.9910, 8215.9920, 8215.9990, 3926.4010, 4420.1100, 4420.1900, 4420.9010, Decorations or ornamental 4420.9020, 4420.9090, 6702.1000, 6702.9000,13 articles 6913.1000, 6913.9000, 6914.9000, 7013.9900, 9601.1000, 9601.9010, 9601.9090 14 Dog and cat food only 2309.1000, 2309.9000.

Page 3

3925.2000„ 4418.1100, 4418.1900, 4418.2100, 15 Doors and window frames 4418.2900, 4418.9990, 7308.3000, 7610.1000, 7610.9000. 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, 16 Fish 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, 6402.1200, 6402.1900, 6402.2000, 6402.9100, 6402.9900, 6403.1200, 6403.1900, 6403.2000, 17 Footwear 6403.5100, 6403.5900, 6403.9900, 6404.1100, 6404.1900, 6404.2000, 6405.1000, 6405.2000, 6405.9010, 6405.9090. Fruits and dry fruits All tariff lines of Chapter 08 of Pakistan Customs (excluding those imported Tariff except 0801.1910, 0801.1200 18 through land route or barter mechanism) 9401.3100, 9401.3900, 9401.4100, 9401.4900, 9401.5200, 9401.5300, 9401.5900, 9401.6100, 9401.6900, 9401.7100, 9401.7900, 9401.8000,19 Furniture 9403.1000, 9403.2000, 9403.3000, 9403.4000, 9403.5010, 9403.5020, 9403.5030, 9403.6000, 9403.7000, 9403.8200, 9403.8300, 9403.8900, 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, 20 Home appliances CBU 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.

Page 4

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, Jams, jellies, preserved 2007.1000, 2007.9100, 2007.9900, 2008.1100, 2008.1900, 2008.2000, 2008.3000, 2008.4000,22 fruits and fruit and 2008.5000, 2008.6000, 2008.7000, 2008.8000, vegetable juices 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. Leather jackets and 4203.1010, 4203.1020, 4203.1030, 4203.1090, 23 4203.2910, 4203.2920, 4203.2930, 4203.2990, apparels 4203.3000, 4203.4000. 9404.1000, 9404.2100, 9404.2900, 9404.3000,24 Mattress and sleeping bags 9404.9000, Fresh , chilled, frozen, All tariff lines of Chapter 02, and the following tariff lines under Chapter 16 of Pakistan Custom Tariff: 25 preserved or processed 1602.3100, 1602.3200, 1602.3900, 1602.5000, meat 1602.9000, 1603.0000. 9201.2000, 9201.9000, 9202.1000, 9202.9000, 26 Musical instruments 9205.1000, 9205.9000, 9206.0000, 9207.1000, 9207.9000, 9208.1000, 9208.9000, 1902.1100, 1902.1910, 1902.1920, 1902.1990,27 Pasta. 1902.2000, 1902.3000, 1902.4000 Arms and ammunition Respective Heading of Chapter 93 of PCT 28 excluding defense stores 29 Shampoos 3305.1000 30 Sunglasses 9004.1000, 9004.9000 Tomato ketchup and 2103.1000, 2103.2000, 2103.3000 31 sauces 4202.1120, 4202.1190, 4202.1210,4202.1220, Travelling bags and 4202.1290, 4202.1900, 4202.2100, 4202.2200,32 suitcases 4202.2900, 4202.3100, 4202.3200, 4202.3900, 4202.9100, 4202.9200, 4202.9900 A ship designed or adapted Respective headings 33 for use for recreation or pleasure or private use

Page 5

An aircraft designed or Respective headings adapted for use for 34 recreation or pleasure or private use Articles of jewelry (both 71.13, 71.17 35 precious metals and imitation) 36 Wristwatches 91.01, 91.02 Table-II (Supply of locally manufactured goods) S. No. Description of goods PCT code (2) (3) (1) I Locally manufactured or assembled SUVs and CUVs 87.03 Locally manufactured or assembled vehicles having engine capacity 87.03 2 of 1400cc and above ' Locally manufactured or assembled double cabin (4x4) pick-up 87.04 3 vehicles 02. 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. JC. No. 5/4-STB/2023)1

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 08.03.2023Amendments to earlier SROs
  • SRO 370(I)/20248 March 2024Amendments in Notification No. S.R.O 297(I)/2023, dated 08th day of March, 2023Amendments to earlier SROsscanned, text not yet available

Related Sales Tax SROs on sales tax schedules and rates

  • SRO 501(I)202320 April 2023Fixation of Value of Steel Products for Sales Tax Purpose
  • SRO 179(I)/202314 February 2023Enhancement in Standard Rate of Sales Tax from 17% to 18%
  • SRO 587(I)/202210 May 2022Fixation of Value for Supply of Cng for Sales Tax Purposes
  • SRO 489(I)/20225 April 2022Fixation of Value of Steel Products for Sales Tax Purpose
  • SRO 321(I)/20221 March 2022Change in rate of Sales Tax on petroleum products
  • SRO 183(I)/202210 February 2022Change in Rate of Sales Tax on Petroleum Products

All SROs on sales tax schedules and rates

Report an error on this page