Federal excise in Pakistani tax law
Sections across 3 laws whose headings refer to federal excise. 14 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Federal Excise Rules, 2005
7 matching sections in the 2023-10-31 version.
- section 25: Excise stamps in respect of cigarettes
- section 27: Expenditure or cost of excise-stamping and banderoles
- section 41: Special procedure for payment of Federal Excise duty by shipping agents
- section 43: Special procedure for collection of Federal Excise duty on telecommunication services
- section 43A: Special procedure for payment of Federal Excise duty on franchise fee or technical fee or royalty under a franchise agreement
- section 88: Federal excise invoice to accompany vehicles
- section 89: Requirements under federal excise Notification No. S.R.O. 217(1)/2010, dated the 31st March, 2010 to be applicable
Federal Excise Act 2005
6 matching sections in the 2026-06-30 version.
- section 6: Adjustment of duties of excise
- section 15: Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties
- section 27: Confiscation of goods subject to federal excise duty
- section 29: Appointment of Federal excise officers and delegation of powers
- section 43A: Issuance of duplicate of Federal Excise documents
- section 45: Access to records and posting of excise staff, etc
Finance Act
1 matching section in the 2024-06-30 version.
Questions
Which Pakistani tax laws deal with federal excise?
3 of the laws published here contain provisions whose headings mention federal excise, across 14 sections in total. The largest number sit in the Federal Excise Rules, 2005 with 7.
Where is federal excise defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.