ISLAMABAD: The Federal Board of Revenue (FBR) has officially notified the regulatory duty (RD) rates applicable for the fiscal year 2025–26, effective from July 1, 2025.
These updated rates were issued through SRO 1152(I)/2025, dated June 30, 2025, under the authority of the Finance Act, 2025.
The new regulatory duty structure aims to strike a balance between boosting revenue, safeguarding domestic industries, and promoting rationalized imports. According to the FBR, the notification replaces last year’s SRO 528(I)/2024 and now governs regulatory duties on 693 imported items listed in a detailed schedule annexed with the SRO.
Issued under sub-section (3) of section 18 of the Customs Act, 1969, the comprehensive RD schedule outlines the rates based on the Pakistan Customs Tariff (PCT) codes. These codes cover a wide spectrum of goods, ranging from agricultural products, seafood, processed foods, beverages, chemicals, plastic goods, electronics, cosmetics, ceramic ware, footwear, garments, and more.
Key Features of the New RD Chart:
• Seafood and Fish Products: Various frozen and fresh fish items including tilapia, catfish, salmon, cod, and prawns face RD rates ranging from 5% to 28%.
• Dairy and Food Products: Cheese, butter, honey, and other dairy-based imports are subject to duties up to 20%.
• Fruits and Vegetables: Fresh and dried fruits such as mangoes, pineapples, cherries, and avocados are levied RD rates ranging from 10% to 36%, while several vegetables attract a 5–10% RD.
• Processed Foods and Confectionery: Items like chocolates, pasta, margarine, jams, and sauces are now charged up to 44% RD.
• Cosmetics and Toiletries: Perfumes, soaps, and beauty products feature prominently, with some categories taxed at rates as high as 44%.
• Electronics and Appliances: A wide range of electrical goods, including refrigerators, fans, ovens, and mobile handsets, are included, with variable RD slabs depending on category and C&F value.
• Footwear and Apparel: Ready-to-wear garments and footwear imports face new RD ranging from 10% to 20%, aimed at encouraging local production.
The notification, part of the broader implementation of fiscal reforms under the Finance Act, reflects the government’s continued strategy to manage the trade deficit while protecting local industries from undue import competition.
Stakeholders and importers are advised to review the complete RD schedule carefully to assess the impact on their import consignments. The FBR has directed customs officials at all ports to ensure strict compliance from the start of the fiscal year.
