This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

Pakistan Customs Tariff for HS Code 070952

Vegetables; mushrooms of the genus Boletus, fresh or chilled

See Pakistan national PCT codes and FY 2026–27 base duties

WITS 2023 historical MFN average

Reported average: 11%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 1. Excluded from the average: 0.

Reported ad-valorem range: 11%–11%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for Pakistan

Pakistan HS Code 070952: 11.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 11.00% (2023 MFN average) for Vegetables; mushrooms of the genus Boletus, fresh or chilled.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Customs tariff summary

Country
Pakistan
HS / tariff code
070952
Description
Vegetables; mushrooms of the genus Boletus, fresh or chilled
Chapter
07 —
Heading
0709
Subheading
070952
Indicative MFN HS6 average
11.00% (2023 MFN average)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

11.00% (2023 MFN average)

Import permission

not assessed

Pakistan national customs-duty references — FY 2026–27

These eight-digit PCT codes share the prefix 070952. The FBR schedule reports the base customs duty (CD), separately from the historical WITS average above. Checked 2026-09-14; no line-level effective date is inferred.

CD is not the total import charge. Additional customs duty, regulatory duty, taxes, trade remedies, origin treatment and conditional concessions require separate checks.

Description excerpts are provided for navigation. Read the linked PDF page, headings and continuation text for the full product scope. A listed duty does not establish import permission.

Additional duties and conditional concessions — rules from July 2026

Reviewed 2026-09-15. SRO 1063/2026 (additional customs duty, ACD) and SRO 1064/2026 (regulatory duty, RD) take effect on 2026-07-01. The references below are separate from base CD. They do not calculate the amount due for your shipment.

Sales tax and advance income tax references

Checked 2026-09-22. These taxes require separate review of exemptions, schedules, importer status and valuation. A code mention is navigation only; no rate or eligibility is assigned.

Check ACD exemptions and import schemes first

Paragraph 3 of SRO 1063 lists exemptions for manufacturing or production machinery in chapters 84–85, chapter 99 imports, qualifying Fifth Schedule imports, baggage, temporary imports and specified schemes. Merely belonging to a chapter or finding a code in the Fifth Schedule does not establish eligibility.

The Fifth Schedule ACD exemption excludes Part I entries 30, 33 and 35, and Part III entries 102, 111, 116 (except xvi), 117 and 118. Imports under SROs 655/2006 and 656/2006 have a separate 2% rule; check the exemptions and vehicle provisions before applying it.

Vehicles require their assembly condition and engine capacity: paragraph 1(ii)(b)(ii) specifies 2% for certain CKD vehicles; paragraph 3(x) exempts specified CKD vehicles up to 1,000cc and CBU vehicles up to 850cc. Paragraph 3(xi) lists three exact PCT exemptions. Check the complete scheme conditions. ACD uses the customs value determined under sections 25 or 25A.

ACD exceptions and valuation — SRO 1063, page 2

Regulatory duty needs product and import details

The 687 numbered SRO 1064 table entries have been reviewed. Matched references below retain heading rules, product exclusions and value bands. A code may have several treatments. Unmatched printed codes require classification review; absence of a matched rule is not a confirmed zero. Its paragraphs 2–5 also cover conditional exemptions, home-appliance CKD/SKD kits, certain goods imported from Afghanistan and valuation of protected vehicles.

The Fifth Schedule RD exemption has different exceptions from ACD: Part I entries 22 and 23(v), and Part III entries 99, 100, 102, 116(iv), 116(xvi) and 146. Check each levy separately.

RD exemptions also cover the qualifying regimes in paragraph 2: SRO 678/2004, chapter 99, temporary imports under SRO 492/2009, specified seamless-pipe manufacturing inputs, rubber apron and cots, eligible new-entrant vehicle imports and local auto-parts inputs. The complete conditions remain controlling.

Product-only entry 686: 20%. Plums (allocha); no PCT code is specified in this entry. The source says “respective headings”; no national code has been assigned automatically. Read entry 686

Product-only entry 687: PKR 2,400 per minute. Cinematographic film; no PCT code is specified in this entry. The source says “respective headings”; no national code has been assigned automatically. Read entry 687

Concessions depend on eligibility

Fifth Schedule entries can require a specified use, importer, certification, quota, date or other conditions. Read the Part notes, table description and conditions, including text continued on later pages. A code occurrence is a place to review, not an exemption decision. The page links are a partial navigation index; no match does not mean no concession or no RD.

Complete Fifth Schedule and conditions

07095200

- - Mushrooms of the genus Boletus

Base CD in the schedule: 10%

Full product scope and CD — PDF page 19

Additional customs duty reference: No ACD amount assigned from the tariff slab alone. Import schemes and the exceptions must still be checked; this is not a confirmed zero.

SRO 1063 — clause 1(i)(c) and 3, page 1

Regulatory duty in SRO 1064 — subject to exemptions and the product conditions:

  • 8% — Other fresh or chilled vegetables, excluding the three specified codesEntry 60, PDF page 5Matched through printed heading 07.09; the exclusions in that entry were checked.

This is RD only, not the total tax or the amount due for a particular shipment. Confirm the full product description in the PDF.

Sales tax and advance income tax — source references

Exact code mentions only, checked 2026-09-22. They do not establish applicability, exemption or a tax rate. Heading-based and product-only rules may also apply; consult the complete documents.

Sales Tax Act 1990 — consolidated through 30 June 2026: No exact code match — review the full document

Income Tax Ordinance 2001 — official consolidated reference: No exact code match — review the full document

Find regulatory duty and concession references for 07095200

Code mentions guide you to the documents. Review the full description, heading rules, exceptions and Part notes; no eligibility or total duty is inferred.

Regulatory duty: SRO 1064 page 5

Conditional concessions: Check the full Fifth Schedule

Import planning

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Details

HS Code
070952
Chapter
07 —
Heading
0709
Subheading
070952

Compare HS code 070952 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Related HS Codes (Heading 0709)

HS CodeDescriptionDuty
070920Vegetables; asparagus, fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070930Vegetables; aubergines, (e.g. plants), fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070940Vegetables; celery (other than celeriac), fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070951Vegetables; mushrooms of the genus Agaricus, fresh or chilled11.00% (2023 MFN average)WITS 2023 historical MFN average
070953Vegetables; mushrooms of the genus Cantharellus, fresh or chilled11.00% (2023 MFN average)WITS 2023 historical MFN average
070954Vegetables; shiitake mushrooms (Lentinus edodes), fresh or chilled11.00% (2023 MFN average)WITS 2023 historical MFN average
070955Vegetables; matsutake mushrooms (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum), fresh or chilled11.00% (2023 MFN average)WITS 2023 historical MFN average
070956Vegetables; truffles (Tuber spp.), fresh or chilled11.00% (2023 MFN average)WITS 2023 historical MFN average
070959Vegetables; truffles and mushrooms n.e.c. in heading 0709, fresh or chilled11.00% (2023 MFN average)WITS 2023 historical MFN average
070960Vegetables; fruits of the genus capsicum or of the genus pimenta, fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070970Vegetables; spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070991Vegetables; globe artichokes, fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070992Vegetables; olives, fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070993Vegetables; pumpkins, squash and gourds (Cucurbita spp.), fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average
070999Vegetables; edible, n.e.c. in chapter 07, fresh or chilled3.00% (2023 MFN average)WITS 2023 historical MFN average

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.