PAKISTAN’S CUSTOMS TARIFFS

Pakistan Customs Tariff [2012-2013]:

Pakistan Customs Tariff [2011-2012]:

Pakistan Customs Tariff [2010-2011]:

In Pakistan, customs tariffs account for a major portion of the national revenue. Almost all the items included under customs tariff are subject to custom duties. This is usually proportionate to the estimated value of the cargo or goods, varying from 0% to 30%. Moreover, for the import of certain goods a sales tax of 15% is levied. Capital goods, raw materials and food are not included under this tax. Tax levied on Alcohol can rise up to 65% and in certain cases, it can rise as far as 225%. All the rates considerably came down towards the closure of the 20th century from a standard high of around 30% towards early 1990s.

Customs Tariffs are applicable on all key items of export. However, the prevailing customs tariffs rates are modified as per measures taken from time to time with the aim to discourage or support the export of various raw materials. For example, some food, used brass and copper utensil, and skins and hides of certain animals are prohibited from exporting. Again, dealings with Taiwan, South Africa and Israel are prohibited.

The Custom Budgetary measures have been introduced in FY 2012-13 for the convenience of the general public with an aim to promote investment and growth, grant incentives for growth of local enterprises, reduction in operating costs of businesses, and on the whole to provide better guidelines and enforcement. The budgetary measures provide relief regarding the following aspects:

    • The general tariff slab has come down from a maximum of 35% to 30%.
    • Customs tariffs levied on printing and stationary components as well as raw materials have been reduced.
    • 88 raw materials from the pharmaceutical industry and some other unprocessed goods have seen a reduction in customs duty from 10% to 5%.
    • Self-adhesive and self-copy papers have seen a sharp dip in customs tariff from 20% and 25% respectively to 10%.