the - Federal Board of Revenue, Government of...

1

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, REVENUE AND STATISTICS

(REVENUE DIVISION)

Islamabad, the 16th October, 2017

NOTIFICATION

(CUSTOMS)

S.R.O.1035 (I)/2017.- 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 Notifications Nos. S.R.O. 482(I)/ 2009 dated the13th

June, 2009, S.R.O. 808(I)/2009 dated the 19th September, 2009, S.R.O. 214(I)/2010 dated the 29th March, 2010,

S.R.O..568(I)/2014 dated the 26th June,2014, S.R.O. 1043(I)/2014 dated the 25th November, 2014, S.R.O.

254(I)/2015 dated the 30th March, 2015, S.R.O. 393(I)/2015 dated the 30th April, 2015 and S.R.O. 1248(I)/2015

dated the 17th December, 2015, the Board, with approval of the Federal Minister-in-charge 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

S. No. PCT Code Description Rate of

Regulatory Duty

(%)

(1) (2) (3) (4)

1. 01.05 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

2. 03.03 Fish, frozen, excluding fish fillets and

other fish meat of heading 03.04.

25

3. 03.04 Fish fillets and other fish meat (whether or

not minced), fresh, chilled or frozen.

25

4. 04.02 Milk and cream, concentrated or

containing sugar or other sweetening

matter

25

5. 0403.1000 Yogurt 20

6. 0403.9000 Other 20

7. 0404.1010 Whey powder 25

8. 0405.1000 Butter 20

9. 0405.2000 Dairy spreads 15

10. 0405.9000 Other 20

11. 0406.1010 Cheese 20

12. 0406.1020 Curd 15

13. 0406.1090 Other 20

14. 0406.2000 Grated or powdered cheese, of all kinds 40

15. 0406.3000 Processed cheese, not grated or powdered 40

2

16. 0406.4000 Blue veined cheese and other cheese

containing veins produced by Penicillium

roqueforti

20

17. 0406.9000 Other cheese 20

18. 0407.2100 Of fowls of the species Gallus domesticus

(chicken)

10

19. 0408.1100 Dried 5

20. 0408.1900 Other 5

21. 0409.0000 Natural honey. 20

22. 0701.9000 Ware Potato 25

23. 0707.0000 Cucumbers and gherkins fresh or chilled. 30

24. 08.01 Coconuts, Brazil nuts and cashew nuts,

fresh or dried, whether or not shelled or

peeled (except 0801.1100, 0801.1990 &

0801.3200)

10

25. 0801.1100 Desiccated coconut 35

26. 0801.1990 Other 15

27. 0801.3200 Shelled 35

28. 0802.1100 In shell 15

29. 0802.1200 Shelled 45

30. 0802.8000 Areca (Betel Nuts) 55

31. 0804.2000 Figs 20

32. 0804.3000 Pineapples 20

33. 0804.4000 Avocados 20

34. 0804.5010 Guavas 15

35. 0804.5020 Mangoes 15

36. 0804.5030 Mangos teens 15

37. 0804.5040 Frozen mango 15

38. 0804.5050 Mango pulp 15

39. 0804.5090 Other 15

40. 0805.1000 Oranges 20

41. 0805.2100 Mandarins (including tangerines and

satsumas)

20

42. 0805.2200 Clementines 20

43. 0805.2910 Kino (fresh) 20

44. 0805.2990 Other 20

45. 0805.4000 Grapefruit, including pomelos 15

46. 0805.5000 Lemons (Citrus limon, Citrus limonum)

and limes (Citrus aurantifolia,Citrus

latifolia)

20

47. 0805.9000 Other 20

48. 0806.1000 Fresh 40

49. 0806.2000 Dried 20

3

50. 0807.1100 Water Melons 40

51. 0807.1900 Other 40

52. 0807.2000 Papawas(papayas) 20

53. 08.08 Apples, Pears and Quinces, fresh 20

54. 0809.1000 Apricots 40

55. 0809.2100 Sour cherries (Prunus cerasus) 15

56. 0809.2900 Other 40

57. 0809.3000 Peaches, including nectarines 40

58. 0809.4000 Plums and sloes 20

59. 0810.1000 Strawberries 20

60. 0810.2000 Raspberries, blackberries, mulberries and

loganberries

20

61. 0810.3000 Black, white or red currants and

gooseberries

15

62. 0810.4000 Cranberries, bilberries and other fruits of

the genus Vaccinium

20

63. 0810.5000 Kiwifruit 20

64. 0810.6000 Durians 15

65. 0810.7000 Persimmons 15

66. 0810.9010 Pomegranates 20

67. 0810.9090 Other 20


69. 0811.2000 Raspberries, blackberries, mulberries,

loganberries, black, white or red currants

and gooseberries

20

70. 0811.9000 Other 20

71. 0812.1000 Cherries 20

72. 0812.9000 Other 20

73. 0813.1000 Apricots 50

74. 0813.2000 Prunes 50

75. 0813.3000 Apples 50

76. 0813.4010 Tamarind 30

77. 0813.4020 Cherries 50

78. 0813.4030 Pine nut (chilgoza) 50

79. 0813.4040 Peaches (arroo) 45

80. 0813.4050 Plums (allocha) 50

81. 0813.4060 Lichis 50

82. 0813.4070 Raisins 50

83. 0813.4090 Other 50

84. 0813.5000 Mixtures of nuts or dried fruits of this

Chapter

50

85. 0814.0000 Peel of citrus fruit or melons 20

4

86. 1001.1900 Wheat 60

87. 1001.9900 Other wheat 60

88. 1005.9000 Maize 30

89. 1101.0010 Wheat flour 25

90. 1102.9000 Maida 25

91. 1102.9000 Semolina 25

92. 1202.3000 Seed 30

93. 1202.4100 In shell 30

94. 1202.4200 Shelled, whether or not broken 30

95. 1404.9020 Betel Leaves Rs.400/Kg

96. 1517.1000 Margarine, excluding liquid margarine 30

97. 1517.9000 Other 30

98. 16.02 Other prepared or preserved meat, meat

offal or blood (except 1602.2000,

1602.3200, 1602.3900, 1602.5000,

1602.9000) .

10

99. 1602.2000 Of liver of any animal 15

100. 1602.3200 Of fowls of the species, Gallus domesticus

(chicken)

15

101. 1602.3900 Other 15

102. 1602.5000 Of bovine animals 15

103. 1602.9000 Other, including preparations of blood of

any animal

15

104. 1701.1200 Beet sugar 40

105. 1701.1310 Gur (Jaggery) 40

106. 1701.1390 Other 40

107. 1701.1400 Other cane sugar 40

108. 1701.9910 White crystalline cane sugar 40

109. 1701.9920 Other 40

110. 1704.1000 Chewing gum, whether or not sugar coated 20

111. 1704.9010 White chocolate 20

112. 1704.9090 Other 20

113. 18.03 Cocoa paste, whether or not defatted. 20

114. 1804.0000 Cocoa butter, fat and oil. 20

115. 1805.0000 Cocoa powder, not containing added sugar

or other sweetening matter.

40

116. 1806.1000 Cocoa powder, containing added sugar or

other sweetening matter

20

117. 1806.2010 Chocolate preparation 20

118. 1806.2090 Other 20

119. 1806.3100 Filled 20

120. 1806.3200 Not filled 20

5

121. 1806.9000 Other 20

122. 1901.9010 Malt extract 20

123. 1901.9020 Preparations other than in retail packing,

not containing cocoa

20

124. 1901.9090 Other 20

125. 1902.1100 Containing eggs 20

126. 1902.1910 Macaroni raw 20

127. 1902.1920 Vermicelli 20

128. 1902.1990 Other 20

129. 1902.2000 Stuffed pasta, whether or not cooked or

otherwise prepared

20

130. 1902.3000 Other pasta 20

131. 1902.4000 Couscous 20

132. 1904.1010 Corn flakes 20

133. 1904.1090 Other 20

134. 1904.2000 Prepared foods obtained from unroasted

cereal flakes or from mixtures of unroasted

cereal flakes and roasted cereal flakes or

swelled cereals

20

135. 1904.3000 Bulgur wheat 20

136. 1904.9000 Other 20

137. 1905.1000 Crisp bread 20

138. 1905.2000 Gingerbread and the like 20

139. 1905.3100 Sweet biscuits 20

140. 1905.3200 Waffles and wafers 20

141. 1905.4000 Rusks, toasted bread and similar toasted

products

20

142. 1905.9000 Other 20

143. 2001.1000 Cucumbers and gherkins 20

144. 2001.9010 Pickles 20

145. 2001.9090 Other 20

146. 2002.1000 Tomatoes, whole or in pieces 20

147. 2002.9010 Tomatoes paste 20

148. 2002.9090 Other 15

149. 2003.1000 Mushrooms of the genus Agaricus 20

150. 2003.9000 Other 20

151. 2004.1000 Potatoes 50

152. 2004.9000 Other vegetables and mixtures of

vegetables

50

153. 2005.1000 Homogenized vegetables 20

154. 2005.2000 Potatoes 20

155. 2005.4000 Peas (Pisum sativum) 20

6

156. 2005.5100 Beans, shelled 20

157. 2005.5900 Other 20

158. 2005.6000 Asparagus 15

159. 2005.7000 Olives 20

160. 2005.8000 Sweet corn (Zea mays var. saccharata) 20

161. 2005.9100 Bamboo shoots 15

162. 2005.9900 Other 20

163. 2006.0000 Vegetables, fruit, nuts, fruit peel and other

parts of plants, preserved by sugar

(drained, glacé or crystallized).

20

164. 2007.1000 Homogenized preparations 20

165. 2007.9100 Citrus fruit 20

166. 2007.9900 Other 20

167. 2008.1100 Groundnuts 20

168. 2008.1900 Other, including mixtures 20

169. 2008.2000 Pineapples 40

170. 2008.3000 Citrus fruit 20

171. 2008.4000 Pears 20

172. 2008.5000 Apricots 20

173. 2008.6000 Cherries 20

174. 2008.7000 Peaches, including nectarines 20


176. 2008.9100 Palm hearts 20

177. 2008.9300 Cranberries (Vaccinium macrocarpon,

Vaccinium oxycoccos, Vaccinium

vitisidaea)

20

178. 2008.9700 Mixtures 20

179. 2008.9900 Other 20

180. 2009.1100 Frozen 50

181. 2009.1200 Not frozen, of a Brix value not exceeding

20

50

182. 2009.1900 Other 50

183. 2009.2100 Of a Brix value not exceeding 20 50

184. 2009.2900 Other 50


186. 2009.3900 Other 50


188. 2009.4900 Other 50

189. 2009.5000 Tomato juice 50


191. 2009.6900 Other 50

7


193. 2009.7900 Other 50

194. 2009.8100 Cranberry juice 50

195. 2009.8900 Other 50

196. 2009.9000 Mixtures of juices 50

197. 21.01 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

198. 2101.2000 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

199. 2101.3000 Roasted chicory and other roasted coffee

substitutes, and extracts, essences and

concentrates thereof

10

200. 2103.1000 Soya sauce 50

201. 2103.2000 Tomato ketchup and other tomato sauces 50

202. 2103.3000 Mustard flour and meal and prepared

mustard

50

203. 2103.9000 Other 50

204. 2104.1000 Soups and broths and preparations

therefore

20

205. 2104.2000 Homogenized composite food

preparations

20

206. 2105.0000 Ice cream and other edible ice 20

207. 2106.1010 Protein hydrolysates 15

208. 2106.1090 Other 20

209. 2106.9010 Concentrates for aerated beverage in all

forms

20

210. 2106.9020 Syrups and squashes 20

211. 2106.9040 Emulsifying agents for food and dairy

products

15

212. 2106.9050 Preparations including tablets consisting of

saccharin, lactose

20

213. 2106.9060 Sweet meats 20

214. 2106.9090 Other 20

215. 2201.1010 Mineral waters 20

216. 2201.1020 Aerated waters 20

217. 2201.9000 Other 20

218. 2202.1010 Aerated waters 40

219. 2202.1090 Other 20

8

220. 2202.9100 Non-alcoholic Beer 20

221. 2202.9900 Other 20

222. 2301.1000 Flours, meals and pellets, of meat or meat

offal greaves

10

223. 2301.2090 Other 10

224. 2309.1000 Dog or cat food, put up for retail sale 20

225. 2401.2000 Tobacco, partly or wholly stemmed/

stripped

30

226. 2402.1000 Cigars, cheroots and cigarillos, containing

tobacco

20

227. 2402.2000 Cigarettes containing tobacco 20

228. 2402.9000 Other 20

229. 2403.1100 Water pipe tobacco specified in

Subheading Note 1 of Chapter 24 of the

first Schedule to the Customs Act, 1969

15

230. 2403.1900 Other 15

231. 2403.9100 Homogenised" or "reconstituted" tobacco 20

232. 2403.9910 Tobacco for chewing 20

233. 2403.9990 Other 20

234. 2710.1941 Furnace oil 2

235. 3208.1010 Varnishes 20

236. 3208.1090 Other 20

237. 3208.2010 Varnishes 20

238. 3208.2090 Other 20

239. 3208.9011 Varnishes 20

240. 3208.9019 Other 20

241. 3208.9020 Other varnishes 20

242. 3208.9090 Other 20

243. 3303.0010 Eaude cologne 50

244. 3303.0020 Perfumes 50

245. 3303.0090 Other 50

246. 3304.1000 Lip make up preparations 50

247. 3304.2000 Eye make up preparations 50

248. 3304.3010 Nail polish 50

249. 3304.3090 Other 50

250. 3304.9110 Face powder 50

251. 3304.9120 Talcum powder 50

252. 3304.9190 Other 50

253. 3304.9910 Face and skin creams and lotions 50

254. 3304.9920 Tonics and skin food 50

255. 3304.9990 Other 50

9

256. 3305.1000 Shampoos 50

257. 3305.2000 Preparations for permanent waving or

straightening

50

258. 3305.3000 Hair lacquers 50

259. 3305.9010 Cream for hair 50

260. 3305.9020 Dyes for hair 50

261. 3305.9090 Other 50

262. 3306.1010 Tooth paste 50

263. 3306.1090 Other 50

264. 3306.2000 Yarn used to clean between the teeth

(dental floss)

50

265. 3306.9000 Other 50

266. 3307.1000 Pre shave, shaving or after shave

preparations

50

267. 3307.2000 Personal deodorants and antiperspirants 50

268. 3307.3000 Perfumed bath salts and other bath

preparations

50

269. 3307.4100 "Agarbatti" and other odoriferous

preparations which operate by burning

20

270. 3307.4900 Other 50

271. 3307.9010 Contact lens solution 20

272. 3307.9090 Other 50

273. 3401.1100 For toilet use (including medicated

products)

50

274. 3401.1910 Baby wipes 30

275. 3401.1990 Other 30

276. 3401.2000 Soap in other forms 50

277. 3401.3000 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

50

278. 3402.1110 Sulphonic acid(Soft) 20

279. 3402.1190 Other 20

280. 3402.1220 Other than in retail packing 20

281. 3402.1290 Other 20

282. 3402.1300 Non-ionic 20

283. 3402.1910 Cocoamidopropyl betaine (CAPB) 20

284. 3402.1990 Other 20

285. 3402.2000 Preparations put up for retail sale 35

286. 3402.9000 Other 35

287. 3502.1100 Dried 20

288. 3502.1900 Other 10

10

289. 3506.1000 Products suitable for use as glues or

adhesives, put up for retail sale as glues or

adhesives, not exceeding a net weight of 1

kg

20

290. 3506.9110 Shoe adhesives 20

291. 3506.9190 Other 20

292. 3506.9990 Other 20

293. 3904.1090 PVC Resin 2

294. 3906.9030 Pigment thickener 5

295. 3906.9040 Acrylic thickener 5

296. 3918.1000 Of polymers of vinyl chloride 30

297. 3918.9000 Of other plastics 30

298. 3923.1000 Boxes, cases, crates and similar articles 10

299. 3923.2100 Of polymers of ethylene 10

300. 3923.2900 Of other plastics 10

301. 3923.3010 Bottles 10

302. 3923.3090 Other 10

303. 3923.4000 Spools, cops, bobbins and similar supports 10

304. 3923.5000 Stoppers, lids, caps and other closures 10

305. 3923.9010 Preforms made from polyethylene

terephthalate

10

306. 3923.9090 Other 10

307. 3924.1000 Tableware and kitchenware 30

308. 3924.9000 Other 30

309. 3926.9099 Other 10

310. 4011.1000 Of a kind used on motor cars (including

station wagons and racing cars)

20

311. 4011.2010 Of a kind used in light trucks 20

312. 4011.2090 Other 35

313. 4015.1100 Surgical 10

314. 4015.1900 Other 10

315. 4015.9000 Other 10

316. 4016.9990 Other 10

317. 42.02 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

20

11

sheeting of plastics, of textile materials, of

vulcanised fibre or of paperboard, or

wholly or mainly covered with such

materials or with paper. (except PCT

4202.2100, 4202.2200, 4202.2900)

318. 4202.2100 With outer surface of leather or of

composition leather

40

319. 4202.2200 With outer surface of sheeting of plastics

or of textile materials

40

320. 4202.2900 Other 40

321. 42.03 Articles of apparel and clothing

accessories, of leather or of composition

leather (except PCT 4203.2920).

50

322. 4203.2920 Gloves leather industrial 40

323. 4813.1010 In the form of booklets 30

324. 4813.1020 In the form of tubes 30

325. 4813.2000 In rolls of a width not exceeding 5cm 30

326. 4813.9000 Other 30

327. 4814.2000 Wallpaper and similar wall coverings,

consisting of paper coated or covered, on

the face side, with a grained, embossed,

coloured, design printed or otherwise

decorated layer of plastics

30

328. 4814.9000 Other 30

329. 4819.3000 Sacks and bags, having a base of a width

of 40 cm or more

10

330. 52.05 Cotton yarn (other than sewing thread),

containing 85 % or more by weight of

cotton, not put up for retail sale.

10

331. 52.06 Cotton yarn (other than sewing thread),

containing less than 85 % by weight of

cotton, not put up for retail sale.

10

332. 52.07 Cotton yarn (other than sewing thread) put

up for retail sale.

10

333. 52.08 Woven fabrics of cotton, containing 85 %

or more by weight of cotton, weighing not

more than 200 g/m2.

10

334. 52.09 Woven fabrics of cotton, containing 85 %

or more by weight of cotton, weighing

more than 200 g/m2.

10

335. 52.10 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

336. 52.11 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

337. 52.12 Other woven fabrics of cotton. 10

12

338. 5402.3300 Of polyesters 5

339. 5402.4600 Other, of polyesters, partially oriented 5

340. 5402.4700 Other, of polyesters 5



343. 54.07 Woven fabrics of synthetic filament yarn,

including woven fabrics obtained from

materials of heading 54.04

5

344. 54.08 Woven fabrics of artificial filament yarn,

including woven fabrics obtained from

materials of heading 54.05

5

345. 55.12 Woven fabrics of synthetic staple fibres,

containing 85% or more by weight 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

5


containing less than 85% by weight of

such fibres, mixed mainly or solely with

cotton, of weight exceeding 170 g/m2

5

348. 55.15 Other woven fabrics of synthetic staple

fibres

5

349. 55.16 Woven fabrics of artificial staple fibres 5

350. 56.05 Metallised yarn, whether or not gimped,

being 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.

5

351. 62.01 Men's or boys' overcoats, car coats, capes,

cloaks, anoraks (including ski jackets),

wind cheaters, wind jackets and similar

articles, other than those of heading 62.03.

5

352. 62.02 Women's or girls' overcoats, car coats,

capes, cloaks, anoraks (including ski

jackets), wind cheaters, wind jackets and

similar articles, other than those of

heading 62.04.

5

353. 62.03 Men's or boys' suits, ensembles, jackets,

blazers, trousers, bib and brace overalls,

breeches and shorts (other than

swimwear).

5

354. 62.04 Women's or girls' suits, ensembles,

jackets, blazers, dresses, skirts, divided

skirts, trousers, bib and brace overalls,

breeches and shorts (other than

swimwear).

5

355. 62.05 Men's or boys' shirts. 5

356. 62.06 Women's or girls' blouses, shirts and shirt

blouses.

5

13

357. 62.07 Men's or boys' singlets and other vests,

underpants, briefs, nightshirts, pyjamas,

bathrobes, dressing gowns and similar

articles.

5

358. 62.08 Women's or girls' singlets and other vests,

slips, petticoats, briefs, panties,

nightdresses, pyjamas, negliges, bathrobes,

dressing gowns and similar articles.

5

359. 62.09 Babies' garments and clothing accessories. 5

360. 62.10 Garments made up of fabrics of heading

56.02, 56.03, 59.03, 59.06 or 59.07.

5

361. 62.11 Track suits, ski suits and swimwear other

garments.

5

362. 62.12 Brassieres, girdles, corsets, braces,

suspenders, garters and similar articles and

parts thereof, whether or not knitted or

crocheted.

5

363. 62.13 Handkerchiefs. 5

364. 62.14 Shawls, scarves, mufflers, mantillas, veils

and the like.

5

365. 62.15 Ties, bow ties and cravats. 5

366. 62.17 Other made up clothing accessories parts

of garments or of clothing accessories,

other than those of heading 62.12.

5

367. 63.01 Blankets and travelling rugs 5

368. 63.02 Bed linen, table linen, toilet linen and

kitchen linen.

5

369. 63.03 Curtains (including drapes) and interior

blinds curtain or bed valances.

5

370. 63.04 Other furnishing articles, excluding those

of heading 94.04.

5

371. 63.05 Sacks and bags, of a kind used for the

packing of goods.

5

372. 63.06 Tarpaulins, awnings and sunblinds tents

sails for boats, sailboards or landcraft,

camping goods.

5

373. 63.07 Other made up articles, including dress

patterns.

5

374. 6308.0000 Sets consisting of woven fabric and yarn,

whether 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.

5

375. 63.10 Used or new rags, scrap twine, cordage,

rope and cables and worn out articles of

twine, cordage, rope or cables, of textile

materials.

5

376. 64.01 Waterproof footwear with outer soles and

uppers of rubber or of plastics, the uppers

of which are neither fixed to the sole nor

15

14

assembled by stitching, riveting, nailing,

screwing, plugging or similar processes.

377. 64.02 Other footwear with outer soles and uppers

of rubber or plastics (except PCT

6402.9900).

15

378. 6402.9900 Other 35

379. 64.03 Footwear with outer soles of rubber,

plastics, leather or composition leather and

uppers of leather (except PCT 6403.9900).

15

380. 6403.9900 Other 35

381. 64.04 Footwear with outer soles of rubber,

plastics, leather or composition leather and

uppers of textile materials.

35

382. 64.05 Other footwear. 35

383. 64.06 Parts of footwear (including uppers

whether or not attached to soles other than

outer soles) removable in soles, heel

cushions and similar articles gaiters,

leggings and similar articles, and parts

thereof.

25

384. 6802.2100 Marble, travertine and alabaster 20

385. 6802.2300 Granite 20

386. 6802.2900 Other stone 20

387. 6802.9100 Marble, travertine and alabaster 20

388. 6802.9200 Other calcareous stone 20

389. 6802.9300 Granite 20

390. 6802.9900 Other stone 20

391. 6907.2111 Polished 45

392. 6907.2119 Other 45

393. 6907.2190 Other 45

394. 6907.2211 Polished 45

395. 6907.2219 Other 45

396. 6907.2290 Other 45

397. 6907.2311 Polished 45

398. 6907.2319 Other 45

399. 6907.2390 Other 45

400. 6907.3000 Mosaic cubes and the like, other than those

of subheading 6907.40

45

401. 6907.4000 Finishing ceramics 45

402. 6910.1010 Wash basin 40

403. 6910.1020 Bath tubs ceramic 20

404. 6910.1030 Bidets ceramic 20

405. 6910.1040 Cisterns ceramic 40

406. 6910.1050 Sink ceramic 40

15

407. 6910.1060 Toilet ceramic 40

408. 6910.1070 Urinals ceramic 20

409. 6910.1080 Water closet pans 20

410. 6910.1090 Other 40

411. 6910.9000 Other 40

412. 6911.1010 Dinner sets 40

413. 6911.1020 Dishes 40

414. 6911.1030 Plates 40

415. 6911.1040 Tea cups and saucers 40

416. 6911.1090 Other 40

417. 6911.9000 Other 40

418. 6912.0010 Tableware and kitchenware 15

419. 6912.0090 Other 20

420. 6913.1000 Of porcelain or china 20

421. 6913.9000 Other 20

422. 6914.1000 Of porcelain or china 20

423. 6914.9000 Other 20

424. 7005.1000 Non wired glass, having an absorbent,

reflecting or non reflecting layer

5

425. 7005.2100 Coloured throughout the mass (body

tinted), specified, flashed or merely

surface ground

5

426. 7005.2900 Other 5

427. 7009.9100 Unframed 25

428. 7013.4900 Other 20

429. 7013.9900 Other 20

430. 70.18 Glass beads, imitation pearls, imitation

precious or semi precious stones and

similar glass smallwares, and articles

thereof other than imitation jewellery

glass eyes other than prosthetic articles

statuettes and other ornaments of lamp

worked glass, other than imitation

jewellery glass microspheres not

exceeding 1 mm in diameter(except

7018.1000)

20

431. 7018.1000 Glass beads, imitation pearls, imitation

precious and semi precious stones and

similar glass small wares

55

432. 71.17 Imitation jewelry. 45

433. 7204.1010 Rerollable 5

434. 7204.1090 Other 5

435. 7204.2100 Of stainless steel 5

436. 7204.2900 Other 5

16

437. 7204.3000 Waste and scrap of tinned iron or steel 5

438. 7204.4100 Turnings, shavings, chips, milling waste,

sawdust, filings, trimmings and stampings,

whether or not in bundles

5

439. 7204.4910 Rerollable 5

440. 7204.4930 Waste and scrap of auto parts in pressed

bundle condition

5

441. 7204.4940 Waste and scrap of Compressor 5

442. 7204.4990 Other 5

443. 7204.5000 Remelting scrap ingots 5

444. 72.07 Semi finished products of iron or non alloy

steel

15

445. 72.08 Flat rolled products of iron or non alloy

steel, of a width of 600 mm or more, hot

rolled, not clad, plated or coated.

12.5


steel, of a width of 600 mm or more, cold

rolled (cold reduced), not clad, plated or

coated

5


steel, of a width of 600 mm or more, clad,

plated or coated

5

448. 72.13 Bars and rods, hot rolled, in irregularly

wound coils, of iron or non alloy steel

30

449. 72.14 Other bars and rods of iron or non alloy

steel, not further worked than forged, hot

rolled, hot drawn or hot extruded, but

including those twisted after rolling

30

450. 72.15 Other bars and rods of iron or non alloy

steel

30

451. 72.16 Angles, shapes and sections of iron or

nonalloy steel

30

452. 72.17 Wire of iron or nonalloy steel 30

453. 72.24 Other alloy steel in ingots or other primary

forms semi finished products of other

alloy steel

15

454. 72.25 Flat rolled products of other alloy steel, of

a width of 600 mm or more

17.5

455. 72.26 Flatrolled products of other alloy steel, of

a width of less than 600 mm

17.5

456. 72.27 Bars and rods, not rolled, in irregularly

wound coils, of other alloy steel

25

457. 72.28 Other bars and rods of other alloy steel

angles, shapes and sections, of other alloy

steel hollow drill bars and rods, of alloy or

non alloy steel

30

458. 72.29 Wire of other alloy steel 35

459. 7303.0000 Tubes, pipes and hollow profiles, of cast

iron.

12.5

17

460. 73.05 Other tubes and pipes (for example,

welded, riveted or similarly closed),

having circular cross sections, the external

diameter of which exceeds 406.4 mm, of

iron or steel.

17.5

461. 73.06 Other tubes, pipes and hollow profiles (for

example, open seam or welded, riveted or

similarly closed), of iron or steel.

12.5

462. 73.12 Standard wire, ropes, cables, plaited

bands, slings and the like, of iron or steel,

not electrically insulated

25

463. 73.18 Screws, bolts, nuts, coach screws hooks,

rivets, cotters, cotterpins, washers

(including spring washers) and similar,

article, of iron or steel.

25

464. 7321.1110 Cooking ranges 15

465. 7321.1190 Other 15

466. 7321.1200 For liquid fuel 15

467. 7321.1900 Other, including appliances for solid fuel 10

468. 7321.8100 For gas fuel or for both gas and other

fuels

15

469. 7321.8200 For liquid fuel 10

470. 7321.8900 Other, including appliances for solid fuel 10

471. 7321.9000 Parts 15

472. 7323.1000 Iron or steel wool; pot scourers and

scouring or polishing pads, gloves and the

like

30

473. 7323.9100 Of cast iron, not enamelled 30

474. 7323.9200 Of cast iron, enamelled 30

475. 7323.9300 Of stainless steel 30

476. 7323.9400 Of iron (other than cast iron) or steel,

enamelled

30

477. 7323.9900 Other 30

478. 7601.2000 Aluminum Alloys 10

479. 7602.0090 Other 5

480. 8212.1000 Razors 15

481. 8212.2000 Safety razor blades, including razor blade

blanks in strips

15

482. 8301.1000 Padlocks 5

483. 83.11 Wire, rods, tubes, plates, electrodes and

similar 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 8311.1000).

30

18

484. 8311.1000 Coated electrodes of base metal for

electric arc welding

20

485. 8409.9999 Parts 5

486. 8414.5110 Ceiling fan 20

487. 8414.5120 Pedestal fan 20

488. 8414.5130 Table fan 20

489. 8414.5140 Exhaust fan 20

490. 8414.5190 Other 20

491. 8415.1010 Window or wall type 20

492. 8415.1020 Self contained or split type comprising of

inner and outer unit whether or not

imported separately

40

493. 8415.1030 Tropical MPS multi system unit 5 tonnes

capacity and above

40

494. 8415.1090 Other 40

495. 8415.2010 For motor cars of heading 87.03 and

vehicles of subheadings 8703.2113,

8703.2193, 8703.2195, 8703.2240 and

8704.3130

20

496. 8415.2090 Other 20

497. 8415.9011 Enamelled and coated for antirust purposes 20

498. 8415.9012 For vehicles of chapter 87 20

499. 8415.9019 Other 20

500. 8415.9021 For vehicles of chapter 87 20

501. 8415.9029 Other 20

502. 8415.9030 Covers for inner body. 20

503. 8415.9091 For use with air conditioning machines of

PCT headings 8415.2010, 8415.2020,

8415.2030 and 8415.2090

20

504. 8415.9099 Other 20

505. 8415.8100 Incorporating a refrigerating unit and a

valve for reversal of the cooling/heat cycle

(reversible heat pumps)

40

506. 8415.8200 Other, incorporating a refrigerating unit 40

507. 8415.8300 Not incorporating a refrigerating unit 40

508. 8418.1000 Combined refrigerator freezers, fitted with

separate external doors

40

509. 8418.2100 Compression type 40

510. 8418.2900 Other 40

511. 8418.3000 Freezers of the chest type, not exceeding

800 l capacity

40

512. 8418.4000 Freezers of the upright type, not exceeding

900 l capacity

40

513. 8418.5000 Other furniture (chests, cabinets, display

counters, show cases and the like) for

40

19

storage and display, incorporating

refrigerating or freezing equipment

514. 8418.6930 Water dispenser 35

515. 8418.6990 Other 20

516. 8433.5100 Combined Harvester

(5 to 10 Years old)

10

517. 8433.5100 Combined Harvester (Above 10 years old) 20

518. 8450.1100 Fully automatic machines 40

519. 8450.1200 Other machines, with built in centrifugal

drier

20

520. 8450.1900 Other 20

521. 8450.2000 Machines, each of a dry linen capacity

exceeding 10 kg

20

522. 8450.9000 Parts 20

523. 8502.1110 Of an output not exceeding 5 kVA 10

524. 8502.1120 Exceeding 5 KVA but not exceeding 20

KVA

10

525. 8502.1130 Exceeding 20 KVA but not exceeding 50

KVA

10

526. 8502.1190 Other 10

527. 8502.2000 Generating sets with spark ignition

internal combustion piston engines

10

528. 8509.4010 Food grinders 20

529. 8509.4020 Fruit mixers 20

530. 8509.4030 Fruit or vegetable juice extractors 20

531. 8509.8000 Other appliances 20

532. 8509.9000 Parts (see condition (m) at para (2) 10

533. 8516.3100 Hair dryers 20

534. 8516.3200 Other hairdressing apparatus 20

535. 8516.3300 Hand drying apparatus 20

536. 8516.4000 Electric smoothing

Irons

20

537. 8516.5000 Microwave ovens 20

538. 8516.6010 Electric oven 20

539. 8516.6020 Electric ranges 20

540. 8516.6030 Electric roasters/grillers 20

541. 8516.6090 Other 20

542. 8516.7100 Coffee or tea makers 20

543. 8516.7200 Toasters 20

544. 8516.7990 Other 20

545. 8516.8090 Other (Electric heating resistors) 20

20

546. 8516.9000 Parts (see condition (m) at para (2) 10

547. 8517.1100 Line telephone sets with cordless handsets 5

548. 8517.1210 Cellular mobile phone

Rs.250/set

549. 8517.6200 Machines for the reception, conversion

and transmission or regeneration of voice,

images or other data, including switching

and routing apparatus (Except PCT

8517.6270)

9

550. 8527.1200 Pocket size radio cassette players 20

551. 8527.1300 Other Apparatus combined with sound

recording or reproducing Apparatus

20

552. 8527.1900 Other 20

553. 8528.7110 Reception apparatus for receiving satellite

signals of a kind used with TV (satellite

dish receivers)

20

554. 8528.7190 Other 20

555. 8528.7211 LCD & LED 40

556. 8528.7212 Other 40

557. 8528.7290 Other 15

558. 8528.7300 Other, monochrome 15

559. 8544.4910 Telephone cables 20

560. 8544.7000 Optical fibre cables 20

561. 8703.2113 New Mini Vans (CBU) 15

562. 8703.2119 Other (New) 15

563. 8703.2193 New 4x4 vehicles (CBU) 15

564. 8703.2195 New Mini vans (CBU) 15

565. 8703.2199 Other (New) 15

566. 8703.2220 New Vehicles of a cylinder capacity

exceeding 1000cc but not exceeding

1300cc

15

567. 8703.2240 New Mini vans (CBU) 15

568. 8703.2290 Other (New) 15

569. 8703.2319 Other (New) 15

570. 8703.2323 New Sport utility vehicles (SUVs 4x4) 80

571. 8703.2323 Old and used sport utility vehicles 1801cc

to 3000cc

60

572. 8703.2329 Other (New) 80

573. 8703.2329 Old and used cars and Jeeps 1801 cc to

3000cc

60

574. 8703.2490 Other (New) 80

575. 8703.2490 Old and used cars and jeeps above 3000 cc 60

576. 8703.3112 Other (New) 15

21

577. 8703.3129 Other (New) 15

578. 8703.3139 Other (New) 15

579. 8703.3219 Other (New) 15

580. 8703.3223 New Sport utility vehicles (SUVs 4x4) 80

581. 8703.3223 Old and used sport utility vehicles above

2000cc

60

582. 8703.3225 New All-terrain vehicles (4x4) 80

583. 8703.3225 Old and used All terrain vehicles (CBU) 60

584. 8703.3229 Other (New) 80


586. 8703.3390 Other (New) 80


588. 8703.4019 Other (New) 15

589. 8703.4029 Other (New) 15

590. 8703.4032 New Vehicles of a cylinder capacity

exceeding 1000cc but not exceeding

1300cc

15

591. 8703.4039 Other (New) 15

592. 8703.4049 Other (New) 15

593. 8703.4059 Other (New) 30

594. 8703.4069 Other (New) 30

595. 8703.5019 Other (New) 15

596. 8703.5029 Other (New) 15

597. 8703.5039 Other (New) 15

598. 8703.5049 Other (New) 15

599. 8703.5059 Other (New) 30

600. 8703.5069 Other (New) 30

601. 8703.6019 Other (New) 15

602. 8703.6029 Other (New) 15

603. 8703.6032 Vehicles of a cylinder capacity exceeding

1000cc but not exceeding 1300cc

15

604. 8703.6039 Other (New) 15

605. 8703.6049 Other (New) 15

606. 8703.6059 Other (New) 30

607. 8703.6069 Other (New) 30

608. 8703.7019 Other (New) 15

609. 8703.7029 Other (New) 15

610. 8703.7039 Other (New) 15

611. 8703.7049 Other (New) 15

22

612. 8703.7059 Other (New) 30

613. 8703.7069 Other (New) 30

614. 8703.8090 Other (New) 15

615. 8703.9000 Other (New) 80

616. 8703.9000 Other (old and used) 60

617. 9004.1000 Sunglasses 30

618. 91.01 Wrist watches, pocket watches and other

watches, including stop watches, with case

of precious metal or of metal clad with

precious metal.

20

619. 91.02 Wrist watches, pocket watches and other

watches, including stop watches, other

than those of heading 91.01.

20

620. 9302.0092 Pistols, single barrel, semiautomatic or

otherwise

20

621. 9302.0093 Pistols, multiple barrel 20

622. 9302.0099 Other 20

623. 9303.1000 Muzzle loading firearms 20

624. 9303.2011 Pump action 20

625. 9303.2012 Semiautomatic 20

626. 9303.2019 Other 20

627. 9303.2020 Shotguns, multiple barrel, including

combination guns

20

628. 9303.2090 Other 20

629. 9303.3010 Single shot 20

630. 9303.3020 Semiautomatic 20

631. 9303.3090 Other 20

632. 9303.9000 Other 20

633. 9304.0000 Other arms (for example, spring, air or gas

guns and pistols, truncheons), excluding

those of heading 93.07

25

634. 9306.2100 Cartridges 20

635. 9306.2900 Other 20

636. 9306.3010 Cartridges for riveting or similar tools or

for captive bolt human killers and parts

thereof

25

637. 9306.3090 Other 20

638. 9306.9000 Other 25

639. 9403.1000 Metal furniture of a kind used in offices 40

640. 9403.2000 Other metal furniture 40

641. 9403.3000 Wooden furniture of a kind used in offices 40

642. 9403.4000 Wooden furniture of a kind used in the

kitchen

20

23

643. 9403.5010 Wooden cabinets 20

644. 9403.5020 Wooden beds 20

645. 9403.5030 Other 40

646. 9403.6000 Other wooden furniture 20

647. 9403.7000 Furniture of plastics 20

648. 9403.8200 Of bamboo 20

649. 9403.8300 Of rattan 20

650. 9403.8900 Other 20

651. 9403.9000 Parts 20

652. 9405.1010 Chandeliers 50

653. 9405.1090 Other 50

654. 9405.2000 Electric table, desk, bedside or floor

standing lamps

50

655. 9405.3000 Lighting sets of a kind used for Christmas

trees

20

656. 9405.4090 Other 50

657. 9405.5010 Tubular Day lighting Device 20

658. 9405.5090 Other 20

659. 9405.6000 Illuminated signs, illuminated name plates

and the like

50

660. 9405.9200 Of plastics 30

661. 9503.0010 Wheeled toys designed to be ridden by

children (for example, tricycles, scooters,

pedal cars) dolls' carriages.

15

662. 9503.0090 Other 25

663. 95.04 Video game consoles and machines,

articles for funfair, table or parlour games,

including pintables, billiards, special tables

for casino games and automatic bowling

alley equipment.

50

664. 9505.9000 Other 30

665. 9506.1100 Skis 20

666. 9506.1200 Ski fastenings (ski bindings) 20

667. 9506.1900 Other 20

668. 9506.2100 Sailboards 20

669. 9506.2900 Other 20

670. 9506.3100 Clubs, complete 20

671. 9506.3200 Balls 20

672. 9506.3900 Other 20

673. 9506.4000 Articles and equipment for table tennis 50

674. 9506.5100 Lawn tennis rackets, whether or not strung 50

675. 9506.5910 Badminton rackets 50

676. 9506.5920 Squash rackets 50

24

677. 9506.5990 Other 50

678. 9506.6100 Lawn tennis balls 50

679. 9506.6210 Footballs, soccer balls 30

680. 9506.6220 Footballs, Other than leather 30

681. 9506.6290 Other 30

682. 9506.6910 Cricket balls 50

683. 9506.6920 Hockey balls 50

684. 9506.6930 Polo balls 50

685. 9506.6940 Squash balls 50

686. 9506.6960 Table tennis balls 50

687. 9506.6970 Punching balls 50

688. 9506.6980 Badminton shuttle cocks 50

689. 9506.6991 Volley balls 50

690. 9506.6992 Basket balls 50

691. 9506.6993 Net balls 50

692. 9506.6994 Hand balls 50

693. 9506.6995 Rugby balls 50

694. 9506.6999 Other 50

695. 9506.7000 Ice skates and roller skates, including

skating boots with skates attached

30

696. 9506.9100 Articles and equipment for general

physical exercise, gymnastics or athletics

30

697. 9506.9911 Football cover 30

698. 9506.9912 Football bladder 30

699. 9506.9913 Volley ball cover 30

700. 9506.9914 Basketball cover 30

701. 9506.9915 Net ball cover 30

702. 9506.9916 Hand ball cover 30

703. 9506.9917 Rugby ball cover 30

704. 9506.9919 Other 30

705. 9506.9920 Cricket bats 30

706. 9506.9930 Cricket wickets 30

707. 9506.9940 Cricket pads 30

708. 9506.9950 Cricket sets 30

709. 9506.9960 Hockey sticks 30

710. 9506.9970 Polo sticks 30

711. 9506.9990 Other 30

712. 9508.1000 Travelling circuses and travelling

menageries

30

713. 9508.9000 Other 30

25

714. 96.03 Brooms, brushes (including brushes

constituting parts of machines, appliances

or vehicles), hand operated mechanical

floor sweepers, not motorized, mops and

feather dusters prepared knots and tufts for

broom or brush making paint pads and

rollers squeegees (other than roller

squeegees) (except 9603.2100).

20

715. 9603.2100 Tooth brushes, including dental plate

brushes

40

716. 9615.1100 Of hard rubber or plastics 30

717. 9615.1900 Other 30

718. 9615.9010 Hair pins 30

719. 9615.9020 Hair curlers and the like 30

720. 9615.9090 Other 30

721. 9616.1000 Scent sprays and similar toilet sprays, and

mounts and heads therefore

20

722. 9616.2000 Powder puffs and pads for the application

of cosmetics or toilet preparations

20

723. 9617.0010 Vacuum flasks 35

724. 9617.0020 Other 15

725. 9619.0010 Diapers for adults (patients) of weight

exceeding 25 kg

10

726. 9619.0020 Diapers for Infants and babies 25

727. 9619.0030 Sanitary towels and tampons 15

728. 9619.0040 Napkins and napkin liners for babies 10

729. 9619.0050 Nappies of wadding 10

730. 9619.0060 Diapers of waddings 10

731. 9619.0090 Other 10.

2. The regulatory duty shall not be levied on the following, namely: -

(a) imports under Notification No. S.R.O. 678 (I)/2004 dated the 7th August, 2004;

(b) imports under Chapter 99 of First Schedule of the Customs Act, 1969 (IV of 1969);

(c) imports under Fifth Schedule to the Customs Act, 1969 (IV of 1969), excluding serial numbers

1A, 2, 6, 7, 8, 9, 9B, 9C,9D,84 and 85 of the Table of Part-III, serial number 3, of Table-A and

serial numbers 1, 2, 5, 10 to 15 and 17 to 24 of Table-B, Part VII of the said Schedule subject

to fulfilment of conditions laid therein;

(d) imports under sub chapters 3 and 7 of chapter XII and chapter XV of Customs Rules, 2001;

(e) imports under Small and Medium Enterprises and Export Oriented Units Rules, 2008;

(f) imports under Temporary Importation Scheme vide S.R.O. 492(I)/2009, dated the 13th June,

2009;

(g) Imports of HRC by manufacturers of CRC under Sr. No.5 of Notification No.

S.R.O..565(I)/2006 dated the 5th June, 2006;

(h) imports 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) imports under PCT codes 7312.9010, 7318.1520 and 7318.1620;

26

(j) imports of non-grain oriented electrical steel sheets (PCT codes 7225.1900 and 7226.1900)

under Sr.No.6 and 8 of Notification No. S.R.O.565(I)/2006 dated 5th June, 2006;

(k) imports of grain oriented electrical steel sheets (PCT codes 7225.1100 and 7226.1100) under

Sr.No.7 of Notification No. S.R.O.565(I)/2006 dated the 5th June, 2006;

(l) imports under PCT code 7217.3010 (bead wire); and

(m) imports of parts/kits by registered assemblers or manufacturers of items classifiable under PCT

codes 85.09 and 85.16.; and

3 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 is determined under Notification

S.R.O.NO.1121(I)/2007, dated 17th November, 2007.

4. This notification shall take effect from the 17th day of October, 2017.

__________________________________________________________________________________________

[C.NO.6(2)/2014-CB ]

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