Federal Excise Act 2005: frequently asked questions
Common questions about the Federal Excise Act 2005, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Federal Excise Act 2005?
The Federal Excise Act 2005 is primary legislation published by the Federal Board of Revenue. This site holds 18 published versions of it, from 2014-07-01 to 2026-06-30. The most recent version here runs to 103 pages.
How many sections does the Federal Excise Act 2005 have?
The most recent version on this site contains 64 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Federal Excise Act 2005 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Federal Excise Act 2005 is current?
The most recent version published here is consolidated to 2026-06-30. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
Can I see older versions of the Federal Excise Act 2005?
Yes. All 18 versions are published, each on its own page with its own section list. That makes it possible to see what a provision said on a given date rather than only what it says now.
What is section 1 of the Federal Excise Act 2005?
Section 1 is titled “Short title, extent and commencement”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 3 of the Federal Excise Act 2005?
Section 3 is titled “Duties specified in the First Schedule to be levied”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 4 of the Federal Excise Act 2005?
Section 4 is titled “Filing of return and payment of duty etc”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 5 of the Federal Excise Act 2005?
Section 5 is titled “Zero rate of duty and drawback of duty etc”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 6 of the Federal Excise Act 2005?
Section 6 is titled “Adjustment of duties of excise”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 7 of the Federal Excise Act 2005?
Section 7 is titled “Application of the provisions of the Sales Tax Act, 1990”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 8 of the Federal Excise Act 2005?
Section 8 is titled “Default surcharge”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 10 of the Federal Excise Act 2005?
Section 10 is titled “Applicable value and rate of duty”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 11 of the Federal Excise Act 2005?
Section 11 is titled “Collection of excess duty etc”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 12 of the Federal Excise Act 2005?
Section 12 is titled “Determination of value for the purposes of duty”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.