Customs Tariff and Trade Controls 2025-2026

Content

PART-I Rates & Exemptions
* Surcharge on warehousing of goods
* Development surcharge on exportation of good
* Scheme of Customs Tariff.
* Customs Tariff with assessable rates on account of exemption, concession, regulatory duty, additional customs duty, withholding tax, federal excise duty and sales tax.
* Duty and Taxes on Baggage
* General Levies and Exemptions etc.
* Index.

PART-II Procedures
Section I. Duties under the Fifth Schedule to the Customs Act, 1969.
Section II. Exemptions and concessions on import of machinery and equipments.
Section III. Exemptions and concessions on import of raw material and components.
Section IV. Assessment of Motor Vehicles.
Section V. Other general, conditional exemptions and Miscellaneous Notifications.
Section VI. Regulatory Duty.
Section VII. Additional Customs Duty.
Section VIII. Customs Rules.
Section IX. Important provisions of Federal Excise Act, 2005.
Section X. Important provisions relating to Sales Tax.
Section XI. Withholding Tax.

PART-III FTA/PTA Notifications; Locally Manufactured Goods; & Energy Vehicle Adaptation Levy
Section XII. Concessions & Exemptions under Agreements etc..
Section XIII. Locally Manufactured Goods.
Section XIV. New Energy Vehicles Adoption Levy Act, 2025