Goods in Pakistani tax law
Sections across 6 laws whose headings refer to goods. 102 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.
Customs Act, 1969
79 matching sections in the 2025-06-30 version.
- section 3F: Hiring of technology specialists, auditors, accountants and goods evaluators on short term contract
- section 16: Power to prohibit or restrict importation and exportation of goods
- section 17: Detention, seizure and confiscation of goods imported in violation of section 15 or section 16
- section 18: Goods dutiable
- section 18A: Special customs duty on imported goods
- section 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
- section 22: Re-importation of goods produced or manufactured in Pakistan
- section 23: Goods, derelict, wreck, etc
- section 25: Value of imported and exported goods
- section 25C: Power to takeover the imported goods
- section 27: Abatement allowed on damaged or deteriorated goods
- section 27A: Allowing mutilation or scrapping of goods
- section 29: Restriction on amendment of goods declaration
- [section 31: Date for determination of rate of 66Aduty on goods exported
- section 35: Drawback of the export on imported goods
- section 36: Drawback on goods taken into use between importation and exportation
- section 37: Drawback on goods used in the manufacture of goods which are exported
- section 38: Power to declare what goods are identifiable and to prohibit draw-back in case of specified foreign territory
- section 50: Order for entry out-wards or loading of goods to be obtained before export goods are loaded
- section 64: Goods not to be loaded or unloaded or water-borne except in presence of officer
- section 65: Goods not to be loaded or unloaded or passed on certain days or at certain times
- section 66: Goods not to be loaded or unloaded except at approved places
- section 69: Goods water-borne to be forthwith landed or shipped
- section 70: Goods not to be transshipped without permission
- section 74: Discharge of goods by conveyances other than vessels
- and 54 more in the full text
Federal Excise Rules, 2005
8 matching sections in the 2023-10-31 version.
- section 16: Storage of excisable goods
- section 17: Daily account of production, clearance and balances of excisable goods
- section 20: Destruction of excisable goods
- section 21: Power to forgo duty on excisable goods lost or destroyed while lodged within registered premises
- section 32: Drawback of duty paid on goods exported
- section 62: Authorized officer to have free access to premises, equipment, stocks and accounts relating to excisable goods and excisable services
- section 66: Confiscation and disposal of goods
- section 77: Disputes regarding contents of excisable goods
Sales Tax Rules, 2006
7 matching sections in the 2025-06-30 version.
- section 23: Destruction of goods
- section 33: Refund against goods supplied at zero-rate
- section 69C: Registration and liability of person bringing taxable goods from tax-exempt areas
- section 150ZH: Goods to be affixed with tax stamps, banderoles, stickers, labels, barcodes, etc
- section 150ZI: Licensing of companies for electronic monitoring, tracking and tracing of specified goods
- section 150ZQJ: Functions and responsibilities of the manufacturer or importer of specified goods
- section 150ZQZE: Functions and responsibilities of the manufacturer of specified goods
Sales Tax Act, 1990
6 matching sections in the 2026-06-30 version.
- section 7A: Levy and collection of tax on specified goods on value addition
- section 40D: Provisions relating to goods supplied from tax-exempt areas…..106 40E. Licensing of brand name
- section 40F: Sale of confiscated goods by auction
- section 60: Powers to deliver certain goods without payment of tax
- section 63: Drawback on goods taken into use between importation and re-exportation
- section 64: Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
Income Tax Ordinance, 2001
1 matching section in the 2026-06-30 version.
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with goods?
6 of the laws published here contain provisions whose headings mention goods, across 102 sections in total. The largest number sit in the Customs Act, 1969 with 79.
Where is goods 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.