Twelfth Schedule – Goods for advance tax on imports
Lists goods by Pakistan Customs Tariff code, in three parts, which decides the rate of advance tax on import.
Who it applies to
Importers of goods
Rates and limits
| Item | Rate / rule |
|---|---|
| Part I goods (essentials such as potatoes, tomatoes, onions, sowing seed, coal) | 1% of import value |
| Part II goods (industrial raw materials) | 2% (3.5% for commercial importers) |
| Part III goods (dual-use raw materials and finished goods) | 5.5% (6% for commercial importers) |
How it works in practice
Find the PCT code of the goods, then the Part it falls in. Import value includes customs duty, sales tax and FED. Whether the tax is minimum or adjustable depends on s.148(7) and the importer's status.