Finance Bill 2026: First Schedule (Customs Tariff)
The Finance Bill 2026: First Schedule (Customs Tariff) is part of the federal budget for FY 2026-27. This page reproduces the text of its 5 PDF pages, extracted automatically from the official PDF published by the Federal Board of Revenue.
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THE FIRST SCHEUDLE
[See section 4(13)]
In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding entries against "PCT Code", "Description" and "CD%", specified in columns (1), (2), (3), and (4) appearing in Chapter 1 to 99, the following corresponding
entries relating to "PCT Code", "Description" and "CD%" shall be substituted, namely:-
| “- Seed | ||
|---|---|---|
| 1201.1010 | - - - For Sowing | 0 |
| 1201.1020 | - - - For oil Extraction | 0 |
| 1201.1090 | - - - Other | 0 |
| - Low uric acid rape or colza seeds | ||
| 1205.1010 | - - - For Sowing | 5 |
| 1205.1020 | - - - For oil Extraction | 5 |
| 1205.1090 | - - - Other | 5 |
| - Other | ||
| 1205.9010 | - - - For Sowing | 0 |
| 1205.9020 | - - - For oil Extraction | 0 |
| 1205.9090 | - - - Other | 0 |
| 1702.1110 | - - - Lactose | 5 |
| 2207.2000 | - Ethyl alcohol and other spirits, denatured, of any strength | 30 |
| 2401.1000 | - Tobacco,not stemmed /striped | 5 |
| 2401.2000 | - Tobacco, partlyor whollystemmed/ stripped | 5 |
| 2401.3000 | - Tobacco refuse | 5 |
| 2710.1915 | - - - - Deodorized Kerosene Oil | 10 |
| 2710.1999 | - - - -Other | 15 |
| 2815.1100 | - - Solid | 15 |
| 2836.3000 | - Sodium hydrogencarbonate (Sodium bicarbonate) | 15 |
| 2915.1100 | - - Formic acid | 10 |
| 3002.4900 | - - Other | 5 |
| 3208.9030 | - - - Photoluminescentpaint | 10 |
| 3209.9020 | - - - Photoluminescentpaint | 10 |
| 3212.1000 | - Stampingfoils | 0 |
| 3214.9010 | - - - Silicone sealant | 10 |
| 3402.3900 | - - Other | 15 |
| - Municipal Waste | ||
| 3825.1010 | - - - Solid Recovered Fuel(SRF) | 20 |
| 3825.1090 | - - - Other | 20 |
|---|---|---|
| 3915.1000 | - Ofpolymers of ethylene | 15 |
| 3915.2000 | - Ofpolymers of styrene | 15 |
| 3915.3000 | - Ofpolymers of vinyl chloride | 15 |
| 3915.9000 | - Of otherplastics | 15 |
| 3916.2000 | - Ofpolymers of vinyl chloride | 15 |
| 3916.9000 | - Of otherplastics: | 15 |
| 3917.2390 | - - - Other | 15 |
| 3917.2900 | - - Of otherplastics | 15 |
| 3917.3100 | - - Flexible tubes, pipes and hoses, having a minimum burstpressure of 27.6 MPa | 15 |
| 3917.3990 | - - - Other | 15 |
| 3917.4000 | - Fittings | 15 |
| 3918.1000 | - Ofpolymers of vinyl chloride | 15 |
| 3920.3000 | - Ofpolymers of styrene | 15 |
| 3920.4300 | - - Containing by weight not less than 6 % of plasticisers | 15 |
| 3920.4910 | - - - Polyvinyl Chloride(PVC)Rigid film | 15 |
| 3920.5900 | - - Other | 15 |
| 3920.6100 | - - Ofpolycarbonates | 15 |
| 3920.6390 | - - - Other | 15 |
| 3920.6900 | - - Of otherpolyesters | 10 |
| 3920.7900 | - - Of other cellulose derivatives | 15 |
| 3920.9400 | - - Ofphenolic resins | 15 |
| 3920.9900 | - - Of otherplastics | 15 |
| 3921.9090 | - - - Other | 10 |
| 3923.3010 | - - - Bottles | 15 |
| 3923.5000 | - Stoppers,lids,caps and other closures | 15 |
| 3925.2000 | - Doors, windows and their frames and thresholds for doors | 15 |
| 3925.3000 | - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof | 15 |
| 3925.9000 | - Other | 15 |
| 3926.9099 | - - - -Other | 15 |
| 4004.0020 | - - - Shredded tyre scrap (cut intopieces) | 10 |
| 4004.0090 | - - - Other | 10 |
| 4016.9320 | - - - Washers and other seals of rubber | 10 |
| 4810.1310 | - - - Art paper | 15 |
| 4810.1320 | - - - Writing paper,coated or impregnated | 15 |
| 4810.1390 | - - - Other | 15 |
| 4810.1400 | - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 15 |
| 4810.1910 | - - - Writing paper | 15 |
| 4810.1990 | - - - Other | 15 |
| 4810.2200 | - - Light-weight coatedpaper | 15 |
|---|---|---|
| 4810.2900 | - - Other | 15 |
| 4810.3100 | - - Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less | 15 |
| 4810.3200 | - - Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 | 15 |
| 4810.3900 | - - Other | 15 |
| 4811.5910 | - - - Thermal Paper | 15 |
| 5503.2020 | - - - Recycled/ regenerated polyester staple fiber | 5 |
| - Worn clothing and other worn articles | ||
| 6309.1010 | - - - Worn clothing | 5 |
| 6309.1020 | - - - Worn shoes | 5 |
| 6309.1090 | - - - Other | 5 |
| 6805.3000 | - On a base of other materials | 15 |
| 6902.2010 | - - - Capable of resisting temperature upto 1600 oC | 15 |
| 7309.0000 | Reservoirs tanks | 0 |
| 7312.1020 | - - - Rope | 15 |
| 7607.1100 | - - Rolled but not further worked | 10 |
| 7607.1990 | - - - Other: | 10 |
| 7610.9000 | - Other | 15 |
| 8413.5000 | - Other reciprocating positive displacement pumps | 15 |
| 8413.7011 | - - - - Submersible pump having 5 to 10 inches diameters | 0 |
| 8413.7019 | - - - - Other | 0 |
| 8413.8100 | - - Pumps | 0 |
| 8419.8990 | - - - Other | 15 |
| 8419.9090 | - - - Other | 15 |
| 8421.9990 | - - - Other | 15 |
| 8448.4210 | - - - Reeds | 15 |
| 8479.8960 | - - - Flat/Conical base silos for grain storage, incorporating mechanical and temperature control mechanisms, and other specifications, as determined by the WCO in its classification decision adopted during the 59th Session | 0 |
| 8483.4090 | - - - Other | 15 |
| 8483.6099 | - - - -Other | 15 |
| 8483.9090 | - - - Other | 15 |
| 8501.5230 | - - - Geared motors | 15 |
| 8501.5290 | - - - Other | 15 |
|---|---|---|
| 8504.2100 | - - Having a power handling capacity not exceeding 650 kVA | 15 |
| 8504.2300 | - - Having a power handling capacity exceeding 10,000 kVA | 15 |
| 8504.3300 | - - Having a power handling capacity exceeding16 kVA but not exceeding500 kVA | 15 |
| 8504.3400 | - - Having a power handling capacity exceeding 500 kVA | 15 |
| 8524.1100 | - - Of liquid crystals | 15 |
| 8532.2900 | - - Other | 15 |
| 8535.3010 | - - - For a voltage upto 145 kV | 15 |
| 8535.4010 | - - - For a voltage upto 245 kV | 15 |
| 8536.2090 | - - - Other | 15 |
| 8536.9090 | - - - Other | 15 |
| 8537.2000 | - For a voltage exceeding1,000 V | 15 |
| 8546.9000 | - Other | 15 |
| 8547.9000 | - Other | 10 |
| 8609.0000 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. | 0 |
| 8701.9400 | - - Exceeding75 kW but not exceeding130 kW | 0 |
| 8701.9500 | - - Exceeding130 kW | 0 |
| 8704.6030 | - - - Electric Trucks (CBU) with g.v.w. exceeding 5 tonnes | 30 |
| 8704.6040 | - - - Electric Trucks (CBU) with g.v.w. not exceeding 5 tonnes | 30 |
| 8716.2090 | - - - Other | 0 |
| 8716.8090 | - - - Other | 0 |
| 8716.9000 | - Parts | 0 |
| 9406.9030 | - - - Silos | 0 |
| 9620.0000 | Monopods,bipods,tripods and similar articles | 15 |
| 9923 | (i) Currency Notes, unused stamps, | 0 |
| (ii) Security threads and invisible fibers for manufacture of currency notes, subject to NoC from the State Bank of Pakistan and Pakistan Security Printing Corporation | ||
| 9942 | (i) Following goods imported by Federal Government, Provincial Government or such states and territories as are or may be included in Pakistan, under technical cooperation (grant) for security purposes subject to NOC from Ministry of Interior and subject to the condition that the goods | 0” |
| shall not be sold or otherwise disposed-of | |
|---|---|
| without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import: - | |
| 1. Bulletproof Bus (PCT codes | |
| 8702.2090, 8702.3090, 8702.4090, | |
| 8702.9030, 8702.9040, 8702.9050, | |
| 8702.9090) | |
| 2. Bulletproof Hiace Van (PCT 8702.1090) | |
| 3. Bulletproof Coaster (PCT 8702.2090, | |
| 8702.3090, 8702.4090) | |
| 4. Bulletproof Double Cabin (PCT code 8704.2190) | |
| 5. Bulletproof SUV (8703.2260, | |
| 8703.2313, 8703.2323, 8703.2490, 8703.3223, 8703.3390) 6. Jammers (8543.7090) 7. Bulletproof Jacket (6210.4000) | |
| 8. Bulletproof Helmet (6506.1000); | |
| (ii) | Bullet Proof Vehicles imported by the Federal Government for Shanghai Cooperation Organization (SCO) Summit logistics arrangements, on recommendation of the Ministry of Foreign Affairs and NoC from the Ministry of Interior & Narcotics Control; and |
| (iii) | Bullet-proof vehicles for use by any Federal or Provincial government department to address threat arising due to any terrorism related activity, on the recommendation of the Ministry of Interior and Narcotics, subject to the approval of the Federal government. |