Important information

The rate shown in a search result is normally the general customs duty rate in the First Schedule. It may not be the final rate applicable to a particular shipment.

Additional customs duty, regulatory duty, sales tax, federal excise duty, advance income tax, exemptions and concessionary rates can also apply. Some goods have a specific duty expressed as rupees per kilogram, metric ton, meter or set instead of a percentage.

Always confirm a material import decision through the current FBR tariff, operative SROs, Pakistan Customs/WeBOC or a qualified customs clearing professional.

What is an HS code in Pakistan?

An HS code is a standardized number used to classify goods moving through international trade. “HS” stands for the Harmonized Commodity Description and Coding System, which is maintained internationally by the World Customs Organization.

The internationally harmonized portion normally covers the first six digits. Pakistan extends this classification into an eight-digit national tariff code known as a Pakistan Customs Tariff code, or PCT code.

For example:

The complete eight-digit code identifies the tariff line used for customs classification in Pakistan.

HS code and PCT code: what is the difference?

HS code and PCT code are closely related, but they are not technically identical.

An HS code refers to the international Harmonized System classification. A PCT code is Pakistan’s national tariff-line extension of that system. Businesses often use the terms interchangeably, but import declarations in Pakistan generally require the applicable eight-digit PCT code.

How to search for a Pakistan PCT code

You can use the lookup tool in several ways:

• Enter a product name, such as laptop, cotton, pump or motorcycle.
• Enter a complete PCT code, such as 8471.3000.
• Enter the first four digits to explore a customs heading.
• Select an HS chapter to narrow the results.
• Apply a customs duty filter when comparing tariff lines.
• Select FY 2026–27 to view the latest dataset available on this page.

Use the formal product description when possible. Customs classifications frequently use technical wording rather than ordinary retail names.

For example, searching for “plastic bottle” may return several possible tariff lines based on the type of plastic, intended use and product specifications.

How to select the correct PCT code

Choosing a tariff code solely from a product name can produce an incorrect result. Classification may depend on:

• Product composition
• Primary function
• Manufacturing process
• Level of assembly
• Dimensions or capacity
• Intended use
• Packaging or presentation
• Whether the product is new, used, complete or incomplete
• Relevant section and chapter notes

Review the complete description and any applicable legal notes before selecting a code. If two or more tariff lines appear relevant, consult a customs clearing agent or seek a formal classification decision where appropriate.

What does the customs duty rate mean?

The customs duty or CD rate is the general rate attached to a tariff line in the First Schedule to the Customs Act.

A result showing 10% CD does not necessarily mean that the importer’s complete liability is 10% of the invoice value. Customs calculations may use an assessed customs value and can include other duties and taxes.

Depending on the goods and importer, the total may include:

• Customs Duty (CD)
• Additional Customs Duty (ACD)
• Regulatory Duty (RD)
• Sales Tax (ST)
• Federal Excise Duty (FED)
• Advance or withholding income tax
• Other statutory charges

Concessionary treatment may also be available under the Fifth Schedule, an exemption notification, a trade agreement or another operative SRO.

Percentage duties and specific duties

Most tariff lines use an ad valorem rate, meaning a percentage of the customs value. Some goods instead carry a specific rate, such as:

• Rupees per kilogram
• Rupees per metric ton
• Rupees per meter
• Rupees per set

Where a specific rate is shown, it should not be treated as a percentage. The final amount depends on the relevant unit and assessable quantity.

Basic customs duty estimate

For an ordinary percentage-based tariff line, a simple customs duty estimate is:

Example:

This calculation covers basic customs duty only. It does not automatically include ACD, RD, sales tax, advance income tax, valuation adjustments or exemptions.

Who can use this HS code search?

This lookup may assist:

• Importers and exporters
• Customs and clearing agents
• Manufacturers sourcing raw materials
• Freight forwarders
• Tax and trade consultants
• Accountants and compliance teams
• E-commerce businesses
• Students and researchers

The tool is intended to make tariff research faster. It does not replace professional classification advice or official customs assessment.

About the FY 2026–27 dataset

The database contains 7,605 eight-digit PCT tariff lines. It was prepared using the previous consolidated Pakistan Customs Tariff and the tariff amendments published for FY 2026–27 under the Finance Act 2026.

The FY 2026–27 budget introduced tariff rationalization across multiple product categories. FBR’s published features include changes to customs-duty slabs, additional customs duty, regulatory duty and the exemption regime. See the FBR Budget 2026–27 salient features.

Rates can subsequently be affected by amendments, court decisions, notifications or product-specific conditions. The effective law and operative FBR publications should therefore take precedence over this searchable database.

Frequently asked questions

How can I find an HS code by product name in Pakistan?

Enter a product name in the search field. The tool searches the official-style tariff descriptions and returns potentially relevant PCT codes. Review each complete description before choosing a classification.

Can I search without knowing the complete PCT code?

Yes. You can search by product name, a four-digit heading or a partial code. Entering 8471, for example, searches within that tariff heading.

Are Pakistan HS codes six or eight digits?

The internationally harmonized classification generally extends through six digits. Pakistan uses national eight-digit PCT tariff lines for customs purposes.

Is this an official FBR search tool?

No. This is an independent TaxToday tool compiled from tariff material published by FBR. It is not operated, sponsored or endorsed by the Federal Board of Revenue.

Does the displayed rate include every import tax?

No. The displayed CD rate normally represents general customs duty. Other duties and taxes may apply, including ACD, RD, sales tax and advance income tax.

Why might a duty be stated in rupees instead of a percentage?

Some tariff lines carry a specific customs duty based on quantity, such as rupees per kilogram, metric ton, meter or set. These rates cannot be calculated as an ordinary percentage.

Can the applicable rate be lower than the displayed rate?

Possibly. A concession or exemption may apply under the Fifth Schedule, an SRO, a preferential trade agreement or another statutory provision. Eligibility conditions must be satisfied.

How often is the Pakistan Customs Tariff updated?

The main tariff is normally updated through the annual federal budget and Finance Act. FBR can also issue amendments and notifications during the fiscal year.

Can I rely on this tool when filing a Goods Declaration?

Use it for preliminary research, but verify the classification and applicable duties before filing. Incorrect classification can lead to additional duties, penalties, delays or a customs dispute.

Sources and methodology

Primary sources

• Federal Board of Revenue, Pakistan Customs Tariff
• Finance Act 2026
• First Schedule tariff amendments
• Operative customs notifications and SROs

How the database was prepared

The tariff tables were extracted, normalized into eight-digit PCT codes, checked for duplicate codes and updated using the FY 2026–27 tariff amendments. Multi-line product descriptions and specific-duty tariff lines were preserved.

Disclaimer

This page provides general information and a searchable reference. It does not constitute customs, tax, legal or professional advice.

Tariff classification and import liability depend on the product, customs value, origin, importer status, applicable schedules, exemptions and operative notifications. TaxToday does not guarantee that a displayed result will be accepted by Pakistan Customs for a particular consignment.

For a material transaction, verify the applicable treatment through FBR, Pakistan Customs/WeBOC or a qualified customs professional.