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PAKISTAN AUTOMOTIVE MANUFACTURERS ASSOCIATION
Custom Duty, Sales Tax, Capital Value Tax 
# Description
 Capacity		 T
Y
P
E
 H.S.
 Code		 July 2005 ~June 2006 Description Capacity H.S.
 Code		 July 2004 ~June 2005
CURRENT FISCAL YEAR Remarks PREVIOUS FISCAL YEAR Remarks
C/D S/T CVT C/D S/T CVT
PASSENGER CARS, 4x4 & VANS (PETROL ENGINE)
1 Upto 1000 cc C
K
D		 8703.2110 35% 15% 0% SRO 576(I)/05      dated 06.06.05 Upto 1000 cc 8703.2110 35% 15% 0% SRO 453(I)/04      dated 12.06.04
1001~1500 cc 8703.2210 35% 15% 0% -do- 1001~1350 cc 8703.2210 35% 15% 0% -do-
1501~1800 cc 8703.2310 35% 15% 0% -do- 1351~1500 cc 8703.2230 35% 15% 0% -do-
1801~3000 cc 8703.2330 35% 15% 0% -do- 1501~1600 cc 8703.2310 35% 15% 0% -do-
- - - - - - 1601~1800 cc 8703.2330 35% 15% 0% -do-
- - - - - - 1801~3000 cc 8703.2350 35% 15% 0% -do-
- - - - - - >3000 cc 8703.2400 35% 15% 0% -do-
Upto 1000 cc C
B
U		 8703.2190 50% 15% 3.75% As per Federal  Budget 2005~2006 Upto 1000 cc 8703.2110 50% 15% 3.75% As per Federal  Budget 2004~2005
1001~1500 cc 8703.2290 50% 15% 5.00% -do-                   (new category added by merging 1001~1350 & 1351~1500 cc) 1001~1350 cc 8703.2210 50% 15% 5.00% -do-
 (new category added)
1501~1800 cc 8703.2320 65% 15% 6.25% -do-                   (new category added by merging 1501~1600 & 1601~1800 cc) 1351~1500 cc 8703.2230 70% 15% 6.25% -do-
 (new category added)
1801~3000 cc 8703.2400 75% 15% 7.50% As per Federal Budget 2005~2006 1501~1600 cc 8703.2310 70% 15% 6.25% -do-
 (new category added)
- - - - - - 1601~1800 cc 8703.2330 80% 15% 7.50% -do-
 (new category added)
- - - - - - 1801~3000 cc 8703.2350 100% 15% 7.50% -do-
 (new category added)
- - - - - - >3000 cc 8703.2400 100% 15% 7.50% As per Federal  Budget 2004~2005
PASSENGER CARS, 4x4 & VANS (DIESEL ENGINE)
2 Upto 1500 cc

C
K
D

 8703.3110 35% 15% 0% SRO 576(I)/05      dated 06.06.05 Upto 1000 cc 8703.2110 35% 15% 0% SRO 453(I)/04      dated 12.06.04
1501~1800 cc 8703.3210 35% 15% 0% -do- 1001~1350 cc 8703.2210 35% 15% 0% -do-
1801~2500 cc 8703.3230 35% 15% 0% -do- 1351~1500 cc 8703.2230 35% 15% 0% -do-
>2500 cc 8703.3300 35% 15% 0% -do- 1501~1600 cc 8703.2310 35% 15% 0% -do-
- - - - - - 1601~1800 cc 8703.2330 35% 15% 0% -do-
- - - - - - 1801~3000 cc 8703.2350 35% 15% 0% -do-
- - - - - - >3000 cc 8703.2400 35% 15% 0% -do-
Upto 1500 cc

C
B
U

 8703.3190 50% 15% 3.75% As per Federal  Budget 2005~2006 Upto 1000 cc 8703.2110 50% 15% 3.75% As per Federal  Budget 2004~2005
1501~1800 cc 8703.3230 65% 15% 5.00% -do-                   (new category added by merging 1001~1350 & 1351~1500 cc) 1001~1350 cc 8703.2210 50% 15% 5.00% -do-
  (new category added)
1801~2500 cc 8703.3290 75% 15% 6.25% -do-                   (new category added by merging 1501~1600 & 1601~1800 cc) 1351~1500 cc 8703.2230 70% 15% 6.25% -do-
 (new category added)
>2500 cc 8703.9000 75% 15% 7.50% As per Federal Budget 2005~2006 1501~1600 cc 8703.2310 70% 15% 6.25% -do-
 (new category added)
- - - - - - 1601~1800 cc 8703.2330 80% 15% 7.50% -do-
 (new category added)
- - - - - - 1801~3000 cc 8703.2350 100% 15% 7.50% -do-
 (new category added)
- - - - - - >3000 cc 8703.2400 100% 15% 7.50% As per Federal  Budget 2004~2005
BUSES & COACHES
3 10 Persons or More Including Driver

C
K
D

 8702.1010 20% 15% 0% SRO 576(I)/05      dated 06.06.05 10 Persons or More Including Driver 8702.1010 20% 15% 0% SRO 453(I)/04      dated 12.06.04
Others 8702.9010 20% 15% 0% -do- Others 8702.1090 20% 15% 0% -do-
10 Persons or More Including Driver

C
B
U

 8702.1090 5% 15% 0% As per Federal Budget              2005~2006 10 Persons or More Including Driver 8702.1010 20% 15% 0% As per Federal Budget
 2004~2005
Others 8702.9090 5% 15% 0% -do- Others 8702.1090 20% 15% 0% -do-
  * NORMAL DUTY FOR CBU BUSES IS 20% AND 5% FOR CNG AND EURO-II COMPLIANCE BUSES/VEHICLES.  
COMMERCIAL VEHICLES PETROL (PICK-UP & TRUCKS)
4 <5 Tons

C
K
D

 8704.2110 20% 15% 0% SRO 576(I)/05      dated 06.06.05 <5 Tons 8704.3100 20% 15% 0% SRO 453(I)/04      dated 12.06.04
>5 Tons <20 Tons 8704.2210 20% 15% 0% -do- >5 Tons <20 Tons 8704.2200 20% 15% 0% -do-
>20 Tons 8704.2310 20% 15% 0% -do- >20 Tons 8704.2300 20% 15% 0% -do-
<5 Tons

C
B
U

 8704.2190 60% 15% 7.50% As per Federal Budget              2005~2006 <5 Tons 8704.2100 60% 15% 7.50%
As per Federal Budget 2004~2005
>5 Tons <20 Tons 8704.2290 60% 15% 7.50% -do- >5 Tons <20 Tons 8704.2200 60% 15% 7.50% -do-
>20 Tons 8704.2390 60% 15% 7.50% -do- >20 Tons 8704.2300 60% 15% 7.50% -do-
COMMERCIAL VEHICLES DIESEL (PICK-UP & TRUCKS)
5 <5 Tons

C
K
D

 8704.3110 20% 15% 0% SRO 576(I)/05      dated 06.06.05 <5 Tons 8704.3100 20% 15% 0% SRO 453(I)/04      dated 12.06.04
>5 Tons    8704.3210 20% 15% 0% -do- >5 Tons <20 Tons 8704.2200 20% 15% 0% -do-
Others 8704.9010 20% 15% 0% -do- >20 Tons 8704.2300 20% 15% 0% -do-
<5 Tons

C
B
U

 8704.3190 60% 15% 7.50% As per Federal Budget              2005~2006 <5 Tons 8704.2100 60% 15% 7.50% As per Federal Budget 2004~2005
>5 Tons    8704.3290 60% 15% 7.50% -do- >5 Tons <20 Tons 8704.2200 60% 15% 7.50% -do-
Others 8704.9090 60% 15% 7.50% -do- >20 Tons 8704.2300 60% 15% 7.50% -do-
TRACTORS
6 Agriculture       >35 Hp <100 Hp

C
K
D

 8701.9020 0% 0% 0% SRO 576(I)/05      dated 06.06.05 Agriculture       >35 Hp <100 Hp 8701.9020 0% 0% 0% SRO 453(I)/04     dated 12.06.04
Other (Prime Mover) 8701.2010 10% 0% 0% -do- Other (Prime Mover) 8701.9090 10% 0% 0% -do-
Agriculture      >35 Hp <100 Hp

C
B
U

 8701.9090 10% 15% 7.50% As per Federal Budget              2005~2006 Agriculture      >35 Hp <100 Hp 8701.9020 20% 15% 0% As per Federal Budget
 2003~2004
Other (Prime Mover) 8701.2090 30% 15% 7.50% -do- Other (Prime Mover) 8701.9090 10% 15% 0% -do-
MOTOR CYCLES & AUTO RICKSHAWS
7  Upto 50 cc 

CKD

 8711.1010 30% 15% 0% SRO 576(I)/05
  dated 06.06.05		  Upto 50 cc  8711.2010 30% 15% 0% SRO 453(I)/04       dated 12.06.04
51~250 cc 8711.2010 30% 15% 0% -do- - - - - - -
251~500 cc 8711.3020 30% 15% 0% -do- - - - - - -
501~800 cc 8711.4010 30% 15% 0% -do- - - - - - -
>800 cc 8711.5010 30% 15% 0% -do- - - - - - -
Others 8711.9010 30% 15% 0% -do-            
 Upto 50 cc 

CBU

 8711.1090 90% 15% 0% As per Federal Budget
2005~2006		 >50 But <250 cc 8711.2010 90% 15% 0% As per Trade Policy, Motor cycles are also allowed under Gift Scheme, Personal Baggage and Transfer of Residence Rules.
51~250 cc 8711.2090 90% 15% 0% -do- - - - - - -
251~500 cc 8711.3090 90% 15% 0% -do- - - - - - -
501~800 cc 8711.4090 90% 15% 0% -do- - - - - - -
>800 cc 8711.5090 90% 15% 0% -do- - - - - - -
Others 8711.9090 90% 15% 0% -do- - - - - - -
AUTOMOTIVE  PARTS (87.08 & 87.14)
8 Spare Parts COMM. Various 35% 15% 0% As per Federal Budget 2005~2006 Spare Parts Various 35% 15% 0% As per Federal Budget 2004~2005
KD Parts INDST. Various 35% 15% 0% SRO 576(I)/05     dated 06.06.05 KD Parts Various 35% 15% 0% SRO 453(I)/04     dated 12.06.04
SAFETY GLASSES
9 Laminated Glasses COMM/INDST 7007.2110 35% 15% 0% As per Federal Budget 2005~2006 & SRO 576(I)/05 dated 06.06.05 Laminated Glasses 7007.2110 35% 15% 0% As per Federal Budget 2004~2005
Tempered Glasses COMM/INDST 7007.1110 35% 15% 0% Tempered Glasses 7007.1110 35% 15% 0% SRO 453(I)/04      dated 12.06.04
FOR VENDOR
10 Raw Material INDST. Various 5% 15% 0% SRO 576(I)/05
  dated 06.06.05		 Raw Material Various 5% 15% 0% SRO 453(I)/04     dated 12.06.04
Sub-Component INDST. Various 10% 15% 0% -do- Sub-Component Various 10% 15% 0% -do-
Sub-Assembly INDST. Various 20% 15% 0% -do- Sub-Assembly Various 20% 15% 0% New category added
Components INDST. Various 35% 15% 0% -do- Components Various 35% 15% 0% SRO 453(I)/04     dated 12.06.04
Assembly INDST. Various 35% 0% 0% -do- Assembly Various 35% 0% 0% New category  added
GENERAL
11 Plants & Machinery's Spares (Mechanical) COMM. 84.0000 5~10% 15% 10% As per Federal Budget 2005~2006 Plants & Machinery's Spares (Mechanical) 84.0000 5~15% 15% 10% As per Federal Budget 2004~2005
Plants & Machinery's Spares (Electrical) COMM. 84.0000 5~10% 15% 10% -do- Plants & Machinery's Spares (Electrical) 87.0000 5~15% 15% 10% -do-
Used/New Jigs & Fixtures COMM. 8479.8900 5% 15% 10% -do- Used/New Jigs & Fixtures 8479.8900 5% 15% 10% -do-
Used / New Dies COMM. 8207.2000 5% 15% 0% -do- Used / New Dies 8207.2000 5% 15% 0% -do-
Used / New Moulds COMM. 8480.6000 5% 15% 0% -do- Used / New Moulds 8480.6000 5% 15% 0% -do-
RELATED TO PSMCL
12 CED Paint INDST. 3209.9000 5% 15% 0% SRO 576(I)/05      dated 06.06.05 CED Paint 3209.9000 5% 15% 0% 10% CED on Import Value is abolished.
Imported Paint INDST. 3208.9000 20% 15% 0% -do- Imported Paint 3208.9000 20% 15% 0% -do-
Cons-Chem COMM. Various 5~20% 15% 0% -do- Cons-Chem Various 5~20% 15% 0% -do-
C.R. Steel Sheets COMM. 7209.2690 10% 15% 0% As per Federal Budget 2005~2006. - - - - - -
E.G. Steel Sheets COMM 7210.3000 10% 15% 0% -do- - - - - - -
C.R. Steel Sheets INDST. 7209.2690 5% 15% 0% SRO 576(I)/05     dated 06.06.05 C.R. Steel Sheets 7209.2700 5% 15% 0% SRO 453(I)/04     dated 12.06.04
E.G. Steel Sheets INDST. 7210.3000 5% 15% 0% -do- E.G. Steel Sheets 7210.1100 5% 15% 0% -do-
  Plastic Inj. Molding Material INDST. Various 5% 15% 0% SRO 576(I)/05     dated 06.06.05 Plastic Inj. Molding Material Various 5% 15% 0% SRO 453(I)/04     dated 12.06.04
  Plastic Inj. Molding Material COMM. Various 5% 15% 0% As per Federal Budget 2005~2006. Plastic Inj. Molding Material Various 5% 15% 0% -do-
COMPRESSED NATURAL GAS (C.N.G.)
13 Cylinders & Valves INDST. 7311.0000 0% 0% 0% As per Federal Budget            2005~2006 Cylinders & Valves 7311.0000 0% 0% 0% As per Federal Budget 
 2004~2005
Kits INDST. 8409.9190 0% 0% 0% -do- Kits 8409.9990 0% 0% 0% -do-
Filling Station INDST. 8413.1100 5% 15% 0% -do- Filling Station 8413.1990 20% 15% 0% -do-