1- Pakistan Customs Tariff 2015-16 (Chapter 1-99 & Fifth Schedule) (Tariff 2015-16)
2 – Amendment in the First Schedule to the Customs Act, 1969. (Pakistan Customs Tariff 2013-2014)
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Pakistan’s customs tariffs get in the largest single share of national revenue. Mostdutiable items are subject to ad valorem duties that range from 0% to 30%. In many cases, a 15% sales tax on imported goods (food, raw materials, and capital goods are exempt from this tax). Alcohol is levied at a rate up to 65%, but can be as high as 225%. These rates were significantly lowered in the late 1990s from an average high of 30% in the early 1990s.
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Customs Tariffs are levied on major items of export, but these rates are subject to modify as measures are taken to promote or discourage the export of raw materials. Exports of certain foods, used copper and brass utensils, and some hides and skins are disqualified. Trade with Israel, South Africa, and Taiwan is prohibited.
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