ISLAMABAD: The Federal Board of Revenue (FBR) on Wednesday imposed a Regulatory Duty (RD) on the range of five to 60 percent on 500 items. The FBR has also amended the SRO 482(I)/2009 through SRO 504(I)/2017 issued on Wednesday.
According to SRO 504(I)/2017, following are the names of items and rate of RD applicable: cigars, cheroots and cigarillos, containing tobacco have been subjected to regulatory duty (RD) 20% ad valorem; cigarettes containing tobacco, 20% ad valorem; other, 20% ad valorem; water pipe tobacco specified in subheading note 1 of chapter 24 of the first schedule to the Customs Act, 1969, 15% ad valorem; other, 15% ad valorem; homogenised” or “reconstituted” tobacco, 20% ad valorem; tobacco for chewing, 20% ad valorem; other, 20% ad valorem; tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm, 20% ad valorem; tiles, 20% ad valorem; wash basin, 20% ad valorem; bath tubs ceramic, 20% ad valorem; bidets ceramic, 20% ad valorem; cisterns ceramic, 20% ad valorem; sink ceramic, 20% ad valorem; toilet ceramic, 20% ad valorem; urinals ceramic, 20% ad valorem; water loset pans, 20% ad valorem; other, 20% ad valorem; other, 20% ad valorem; dinner sets, 20% ad valorem; dishes; 20% ad valorem; plates, 20% ad valorem; tea cups and saucers, 20% ad valorem; other, 20% ad valorem; other, 20% ad valorem; tableware and kitchenware, 15% ad valorem; other, 20% ad valorem; of porcelain or china, 20% ad valorem; other, 20% ad valorem; of porcelain or china, 20% ad valorem; other 20% ad valorem; new sport utility vehicles 1801cc to 3000cc (except electric hybrids), 50% ad valorem; old and used sport utility vehicles 1801cc to 3000cc (except electric hybrids), 60% ad valorem; new cars and jeeps 1801 cc to 3000cc (except electric hybrids), 50% ad valorem; old and used cars and jeeps 1801 cc to 3000cc (except electric hybrids), 60% ad valorem; new cars and jeeps above 3000 cc (except electric hybrids), 50% ad valorem; old and used cars and jeeps above 3000 cc (except electric hybrids), 60% ad valorem; new sport utility vehicles above 2000cc (except electric hybrids), 50% ad valorem; old and used sport utility vehicles above 2000cc (except electric hybrids), 60% ad valorem; new all terrain vehicles (CBU) (except electric hybrids), 50% ad valorem; old and used all terrain vehicles (CBU) (except electric hybrids), 60% ad valorem; new cars and jeeps above 2000 cc (except electric hybrids), 50% ad valorem; old and used cars and jeeps above 2000 cc (except electric hybrids), 60% ad valorem; new cars and jeeps above 2500 cc (except electric hybrids), 50% ad valorem; old and used cars and jeeps above 2500 cc (except electric hybrids), 60% ad valorem; new other (except electric hybrids), 50% ad valorem; old and used other (except electric hybrids), 60% ad valorem; pistols, single barrel , semiautomatic or otherwise, 20% ad valorem; pistols, multiple barrel, 20% ad valorem; other, 20% ad valorem; muzzle loading firearms, 20% ad valorem; pump action, 20% ad valorem; semiautomatic, 20% ad valorem; other, 20% ad valorem; shotguns, multiple barrel, including combination guns, 20% ad valorem; other, 20% ad valorem; single shot, 20% ad valorem; semiautomatic, 20% ad valorem; other, 20% ad valorem; other, 20% ad valorem; other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07, 25% ad valorem; cartridges, 20% ad valorem; other, 20% ad valorem; cartridges for riveting or similar tools or for captive bolt human killers and parts thereof, 25% ad valorem; other, RD 20% ad valorem and other are subjected to RD at 25% ad valorem
S.R.O. 505(I)/2017.
In exercise of the powers conferred by sub-section (3) of section 18 of the Customs Act-1969 (IV of 1969), the federal government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O.568(I)/2014 dated the 26th June,2014, namely.
In the aforesaid Notification (a) for the Table, the following shall be substituted namely:-
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (except Grandparent/parent stock of chicken)., 10%; Fish, frozen, excluding fish fillets and other fish meat of heading 03.04., 25%; Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen., 25%; Milk and cream, concentrated or containing sugar or other sweetening matter, 25%; Yogurt, 20%; Other, 20%; Whey powder, 25%; Butter, 20%; Dairy spreads, 15%; Other, 20%; Cheese, 20%; Curd, 15%; Other, 20%; Grated or powdered cheese, of all kinds, 20%; Processed cheese, not grated or powdered, 20%; Blue veined cheese and other cheese containing veins produced by Penicillium roqueforti, 20%; Other cheese, 20%; Dried, 5%; Other, 5%; Natural honey., 20%; Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled (except 0801.1100, 0801.1990 & 0801.3200), 10%; Desiccated coconut,15%; other, 15%; Shelled, 15%; In shell, 15%; Shelled, 15%; Areca (Betel Nuts), 25%; Figs, 20%; Pineapples, 20%; Avocados, 20%; Guavas, 15%; Mangoes, 15%; Mangos teens, 15%; Frozen mango, 15%; Mango pulp, 15%; Other, 15%; Oranges, 20%; Kino (fresh), 20%; Other, 20%; Grapefruit, including pomelos, 15%; Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia,Citrus latifolia), 20%; Other, 20%; Grapes , fresh or dried, 20%; Melons (including water melons) and papaws (papayas), fresh, 20%; Apples, Pears and Quinces, fresh, 20%; Apricots, 20%; Sour cherries (Prunus cerasus), 15%; Other, 20%; Peaches, including nectarines, 20%; Plums and sloes, 20%; Strawberries, 20%; Raspberries, blackberries, mulberries and loganberries, 20%; Black, white or red currants and gooseberries, 15%; Cranberries, bilberries and other fruits of the genus Vaccinium, 20%; Kiwifruit, 20%; Durians, 15%; Persimmons, 15%; Pomegranates, 20%; Other, 20%; Strawberries, 20%; Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, 20%; Other, 20%; Cherries, 20%; Other, 20%; Apricots, 20%; Prunes, 20%; Apples, 20%; Cherries, 20%; Pine nut (chilgoza), 20%; Peaches (arroo), 15%; Plums (allocha), 20%; Lichis, 20%; Raisins, 20%; Other, 20%; Mixtures of nuts or dried fruits of this Chapter, 20%; Peel of citrus fruit or melons, 20%; Betel Leaves, Rs.200/Kg; Other prepared or preserved meat, meat offal or blood(except 1602.2000, 1602.3200, 1602.3900, 1602.5000, 1602.9000) ,10%; Of liver of any animal, 15%; Of fowls of the species, Gallus domesticus (chicken), 15%; Other, 15%; Of bovine animals, 15%; Other, including preparations of blood of any animal, 15%; Chewing gum, whether or not sugar coated, 20%; White chocolate, 20%; Other, 20%; Cocoa paste, whether or not defatted., 20%; Cocoa butter, fat and oil., 20%; Cocoa powder, not containing added sugar or other sweetening matter., 20%; Cocoa powder, containing added sugar or other sweetening matter, 20%; Chocolate preparation, 20%; Other, 20%; Filled, 20%; Not filled, 20%; Other, 20%; Malt extract, 20%; Preparations other than in retail packing, not containing cocoa, 20%; Other, 20%; Containing eggs, 20%; Macaroni raw, 20%; Vermacelli, 20%; Other, 20%; Stuffed pasta, whether or not cooked or otherwise prepared, 20%; Other pasta, 20%; Couscous, 20%; Corn flakes, 20%; other, 20%; Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, 20%; Bulgur wheat, 20%; Other, 20%; Crisp bread, 20%; Gingerbread and the like, 20%; Sweet biscuits, 20%; Waffles and wafers, 20%; Rusks, toasted bread and similar toasted products, 20%; Other, 20%; Cucumbers and gherkins, 20%; Pickles, 20%; Other, 20%; Tomatoes, whole or in pieces, 20%; Tomatoes paste, 20%; Other, 15%; Mushrooms of the genus Agaricus, 20%; Other, 20%; Potatoes, 20%; Other vegetables and mixtures of vegetables, 20%; Homogenised vegetables, 20%; Potatoes, 20%; Peas (Pisum sativum), 20%; Beans, shelled, 20%; Other, 20%; Asparagus, 15%; Olives, 20%; Sweet corn (Zea mays var. saccharata), 20%; Bamboo shoots, 15%; Other, 20%;Ground-nuts, 20%; Other, including mixtures, 20%; Pineapples, 20%; Citrus fruit, 20%; Pears, 20%; Apricots, 20%; Cherries, 20%; Peaches, including nectarines, 20%; Strawberries, 20%; Palm hearts, 20%; Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitisidaea), 20%; Mixtures, 20%; Other, 20%; Frozen, 20%; Not frozen, of a Brix value not exceeding 20, 20%; Other, 20%; Of a Brix value not exceeding 20, 15%; Other, 20%; Of a Brix value not exceeding 20, 20%; Other, 20%; Of a Brix value not exceeding 20, 20%; Other, 20%; Tomato juice, 15%; Of a Brix value not exceeding 30, 20%; Other, 20%; Of a Brix value not exceeding 20, 20%; Other, 20%; Cranberry juice, 20%; Other, 20%; Mixtures of juices, 20%; Extracts, essences and concentrates, of coffee, 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 2101.2000, 2101.3000)., 15%; Extracts, essences and concentrates, tea or mate and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate, 10%; Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof, 10%.
Soya sauce 20%, tomato ketchup and other tomato sauces 20%; Mustard flour and meal and prepared mustard, 20 %; Other, 20%; Soups and broths and preparations therefore, 20%; Homogenised composite food preparations, 20%; Ice cream and other edible ice, 20%; Protein hydrolysates, 15%; Other, 20%; Concentrates for aerated beverage in all forms, 20%; Syrups and squashes, 20%; Emulsifying agents for food and dairy products,15%; Preparations including tablets consisting of saccharin, lactose, 20%; Sweet meats, 20%; Other, 20%; Mineral waters, 20%; Aerated waters, 20%; Other, 20%; Aerated waters, 20%; Other, 20%; Other, 20%; Flours, meals and pellets, of meat or meat offal greaves, 10%; Other, 10%; Other, 20%; Yarn used to clean between the teeth (dental floss), 20%; Other, 20%; Pre shave, shaving or after shave preparations, 20%; Personal deodorants and antiperspirants, 20%; Perfumed bath salts and other bath preparations, 20%; “Agarbatti” and other odoriferous preparations which operate by burning, 20%; Other, 20%; Contact lens solution, 20%; Other, 20%; For toilet use (including medicated products), 20%; Other, 20%; Soap in other forms, 20%; 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, 20%; Preparations put up for retail sale, 15%; Other, 15%; PVC Resin, 2%; Other, 15%; Trunks, suit- cases, vanity- cases, executive- 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, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper., 20%; Articles of apparel and clothing accessories, of leather or of composition leather (except PCT 4203.2920). , 20%; Gloves leather industrial, 10%; Sacks and bags, having a base of a width of 40 cm or more, 10%; Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale., 10 %; Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale., 10%; Cotton yarn (other than sewing thread) put up for retail sale., 10%; Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2., 10 %; Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2., 10 %; Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man- made fibres, weighing not more than 200 g/m2. , 10 %; Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man- made fibres, weighing more than 200 g/m2. , 10 %; Other woven fabrics of cotton., 10 %; Of polyesters, 5 %; Other, of polyesters, partially oriented, 5 %; Other, of polyesters, 5%; Of polyesters, 5%; Of polyesters, 5 %; Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04, 5%; Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05, 5%.