List of tariffs in Pakistan
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A description of the various trade tariffs and customs duties which apply in Pakistan.
Except as hereinafter provided, customs duties shall be levied at such rates as are prescribed in the First Schedule or under any other law for the time being in force on, (a) goods imported into Pakistan; (b) goods brought from any foreign country to any customs station, and without payment of duty there, transshipped or transported for, or thence carried to, and imported at any other customs station; and (c) goods brought in bond from one customs station to another.
No export duty shall be levied on the goods exported from Pakistan.
The Federal Government may, by notification in the official Gazette, levy, subject to such conditions, limitations or restrictions as it may deem fit to impose, a regulatory duty on all or any of the goods imported or exported, as specified in the First Schedule at a rate not exceeding one hundred per cent of the value of such goods as determined under section 25 1b or, as the case may be, section 25A.
The regulatory duty levied under subsection shall (a) be in addition to any duty imposed under subsection (1) or under any other law for the time being in force; and (b) be leviable on and from the day specified in the notification issued under that subsection, notwithstanding the fact that the issue of the official Gazette in which such notification appears is published at any time after that day.
Additional customs duty
The Federal Government may, by notification in the official Gazette, levy an additional customs-duty on such imported goods as are specified in the First Schedule, at a rate not exceeding thirty-five per cent of value of such goods as determined under section 25 2a or, as the case may be, section 25A: 2b. Provided that the cumulative incidence of customs-duties leviable under sub-sections (1), (3) and (5) shall not exceed the rates agreed to by the Government of Pakistan under multilateral trade agreements. (6) The additional customs-duty levied under sub-section (5) shall be, (a) in addition to any duty imposed under sub-sections (1) and (3) or under any other law for the time being in force; and