These eight-digit PCT codes share the prefix 870321. 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 2Regulatory 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 conditions87032111
- - - -Components for the assembly/ manufacture of
vehicles, in any kit form excluding those of headings
8703.2113 and 8703.2115
Base CD in the schedule: 30%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831
Find regulatory duty and concession references for 87032111
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032112
- - - -Components for the assembly / manufacture of mini
van type vehicles, in any kit form
Base CD in the schedule: 30%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831
Find regulatory duty and concession references for 87032112
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032113
- - - -Mini Vans (CBU)
Base CD in the schedule: 30%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831PDF page 832
Find regulatory duty and concession references for 87032113
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 22
Conditional concessions: Check the full Fifth Schedule
87032114
- - - -Components for the assembly/ manufacture of auto
rickshaws, in any kit form
Base CD in the schedule: 30%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831
Find regulatory duty and concession references for 87032114
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032115
- - - - Auto rickshaws (CBU)
Base CD in the schedule: 30%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831PDF page 832
Find regulatory duty and concession references for 87032115
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032119
- - - - Other
Base CD in the schedule: 30%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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 87032119
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032191
- - - -Components for the assembly / manufacture of
vehicles, in any kit form excluding those of heading
8703.2193 and 8703.2195
Base CD in the schedule: 35%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831
Find regulatory duty and concession references for 87032191
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032192
- - - - Components for the assembly / manufacture of 4x4
vehicles, in any kit form
Base CD in the schedule: 35%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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 87032192
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032193
- - - - 4x4 vehicles (CBU)
Base CD in the schedule: 35%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2Regulatory duty in SRO 1064 — subject to exemptions and the product conditions:
This is RD only, not the total tax or the amount due for a particular shipment. Confirm the full product description in the PDF.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831PDF page 832
Find regulatory duty and concession references for 87032193
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 22SRO 1064 page 25
Conditional concessions: Check the full Fifth Schedule
87032194
- - - - Components for the assembly / manufacture of Mini
Van, in any kit form
Base CD in the schedule: 35%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831
Find regulatory duty and concession references for 87032194
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: Check the full table, including heading rules
Conditional concessions: Check the full Fifth Schedule
87032195
- - - - Mini vans (CBU)
Base CD in the schedule: 35%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2Regulatory duty in SRO 1064 — subject to exemptions and the product conditions:
This is RD only, not the total tax or the amount due for a particular shipment. Confirm the full product description in the PDF.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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: PDF page 831PDF page 832
Find regulatory duty and concession references for 87032195
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 22SRO 1064 page 25
Conditional concessions: Check the full Fifth Schedule
87032199
- - - - Other
Base CD in the schedule: 35%
Full product scope and CD — PDF page 265Additional customs duty reference: Vehicle-specific rules: assembly condition, engine capacity and import scheme are needed. No single ACD amount is assigned here.
SRO 1063 — clause 1(ii)(b)(ii), 3(x) and 3(xi), page 2Regulatory duty in SRO 1064 — subject to exemptions and the product conditions:
This is RD only, not the total tax or the amount due for a particular shipment. Confirm the full product description in the PDF.
Paragraph 5 uses the valuation determined under SRO 1121(I)/2007 for vehicles with bullet-proofing or other security features. No vehicle value is inferred here. SRO 1064 — paragraph 5, page 30
Paragraph 2(g) provides an exemption for qualifying CBU vehicle imports by new entrants under entry 1, Table III of SRO 656(I)/2006 and the Auto Development Policy. Paragraph 2(h) concerns eligible auto-parts inputs under SRO 655(I)/2006. Eligibility must be established. SRO 1064 — paragraph 2(g)-(h), page 29
SRO 1065 provides a separate 30% RD on qualifying commercial imports of used vehicles in this heading under the specified Import Policy Order route, in addition to SRO 1064 RD. It does not apply to every vehicle. Read the commercial used-vehicle conditions.
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 87032199
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 25
Conditional concessions: Check the full Fifth Schedule