First Schedule Table I: First Schedule Table I

FIRST SCHEDULE [See Section 3] TABLE 1 (EXCISABLE GOODS) S.No. Description of Goods Heading/ Rate of Duty sub-heading Col.(1) Col.(2) Col.(4) Number 1[1*** omitted] Col.(3) 1[2*** omitted] 3 Concentrates for aerated 2106.9010 Fifty per cent ad val. beverages in all forms including syrup form 4 Aerated waters 2201.1020 2[Twenty] per cent of retail price 5 Aerated waters, containing 2202.1010 3[Twenty] per cent of added sugar or other retail price sweetening matter or flavored 6 Aerated waters if Respective 5[Twenty] per cent of retail price manufactured wholly from headings juices or pulp of 4[ ] vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, coloring materials, preservatives or additives in 1 Serial numbers 1, 2 and entries relating thereto omitted through Finance Act, 2021. 2 The figure “thirteen” substituted through Finance (Supplementary) Act, 2023. 3 The figure “thirteen” substituted through Finance (Supplementary) Act, 2023. 4 Word omitted by Finance Act, 2008. 5 The figure “thirteen” substituted through Finance (Supplementary) Act, 2023. 72 The Federal Excise Act, 2005 S.No. Description of Goods Heading/ Rate of Duty sub-heading Col.(1) Col.(2) Col.(4) Number Col.(3) quantities prescribed under the West Pakistan Pure Food Rules, 1965. 7 Un-manufactured tobacco 24.01 1[Three hundred and ninety rupees] per kilogram 2[7a Acetate tow Respective Rupees forty four heading thousand per kg.] 3[8 Cigarettes of tobacco or tobacco 24.02 Sixty five percent of retail price or the rate substitutes excluding locally of duty as prescribed against S. No. 9 produced cigarettes. whichever is higher. 4[8a E-liquids by whatsoever name Respective Rupees ten 5[thousand called, for electric cigarette kits. heading per kg 6[or sixty five percent of retail price whichever is higher]. 8b Cigars, cheroots and cigarillos of Respective Sixty five percent of tobacco and tobacco substitute. heading retail price or rupees ten thousand per kg 7[8c. Tobacco mixture in an 8[Respective whichever is higher.] electrically heated tobacco headings] product by whatever name 9[Rupees sixteen called, intended for consumption thousand five hundred per kg] 1 The figure “ten” substituted through Tax Laws (Second Amendment) Ordinance, 2022. 2 New serial number 7a inserted by Finance Act, 2024. 3 Serial number 8 substituted by Finance Act, 2020. 4 New serial numbers 8a and 8b inserted by Finance Act, 2020. 5 Words substituted by Finance Act, 2022. 6 Words added by Finance Act, 2024. 7 New serial number 8c inserted by Finance Act, 2021. 8 Words substituted by Finance Act, 2022. 9 Expression substituted by Finance Act, 2023 73 The Federal Excise Act, 2005 S.No. Description of Goods Heading/ Rate of Duty sub-heading Col.(1) Col.(2) Col.(4) Number Col.(3) by using a tobacco heating system without combustion 74 The Federal Excise Act, 2005 1[8d Nicotine pouches Respective Rupees one heading thousand and two hundred per kg.] 2[9. Locally produced cigarettes 24.02 Rupees 4[sixteen if their on-pack printed retail price exceeds 3[twelve thousand five thousand five hundred] rupees per thousand hundred] per cigarettes. thousand cigarettes 10. Locally produced cigarettes 24.02 Rupees 6[five 7[10a. if their on-pack printed retail price does not exceed 5[ thousand and fifty] twelve thousand five hundred] per thousand per thousand cigarettes. ***] omitted. cigarettes] 8[11***] . 12 Cigarettes manufactured by a 24.02 Sixty 9[five] percent of retail manufacturer who remains price. engaged on and after the 10th June, 1994, either directly or through any other arrangement, if the manufacture of any brand of cigarette in non-tariff areas 1 New serial number 8d inserted by Finance Act, 2024. 2 Serial numbers 9 and 10 and entries relating thereto substituted through Finance Act, 2019. 3 Words substituted by Finance Act, 2024. 4 Words substituted by Finance (Supplementary), Act 2023. 5 Words substituted by Finance Act 2024. 6 Words substituted by Finance (Supplementary), Act 2023. 7 Serial numbers 10a and entries relating thereto omitted through Finance Act, 2019. 8 Serial No. 11 omitted by Finance Act, 2013. 9 Substituted for “four” by Finance Act, 2010. 75 The Federal Excise Act, 2005 1[four] rupees] per kilogram 13 Portland cement, aluminous 25.23 cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers 2[14, 15 and 16*** ] 3[17 & 18] 4[19&20] 5[21***] 2711.1100 8[ten rupees per 6[22 to 2711.1200 Million British 25***] 2711.1300 Thermal Unit 7[26to30***] (MMBTu)] Seventeen rupees 31 Liquefied Natural Gas and eighteen paisa per hundred cubic 32 Liquefied propone meters. 33 Liquefied butanes Seventeen rupees and eighteen paisa per hundred cubic 1 Word “two” substituted by Finance Act, 2024. 2 Serial no. 14, 15 & 16 omitted by Finance Act, 2007. 3 Serial no. 17 and 18 omitted by Finance Act, 2011. 4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. 5 Sr. No. 21 omitted by Finance Act, 2011. 6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. 7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. 8 The expression substituted through Finance Act, 2019. 76 The Federal Excise Act, 2005 34 Liquefied ethylene, 2711.1400 meters. propylene, butylenes and butadiene Seventeen rupees and eighteen paisa 35 Other Liquefied petroleum 2711.1900 per hundred cubic Gases and gaseous meters. hydrocarbons 1[Rupees sixty per hundred metric 36 Natural Gas in gaseous state 2711.2100 tonne]. 37 Other petroleum Gases in 2711.2900 2[ten rupees] per gaseous state Million British Thermal Unit 3[38***] (MMBTu) 4[ten rupees] per Million British Thermal Unit (MMBTu) 4[39 & Flavors and concentrates for 3302.1010 Fifty per cent ad 40] use in aerated beverages valorem. 41 4[ 42 to omitted 45] 5[46 to omitted 49] 1 Words substituted by Finance Act, 2022. 2 Substituted vide Finance Act, 2010. 3 Omitted vide Finance Act, 2007. 4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. 5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 77 The Federal Excise Act, 2005 1[(53)] 2[54 ***] omitted. 1 Sr.No. 53 omitted through Finance Act, 2016 2 Serial number 54 and entries relating thereto omitted through Finance Act, 2019. 78 The Federal Excise Act, 2005 1[55 Imported motor cars, SUVs and 87.03 2[55B other motor vehicles, excluding auto rickshaws, principally designed for the transport of persons (other than those of headings 87.02), 4[and till the 30th day of June, 2026 electric vehicles (4 wheelers)] including station wagons and racing cars (a) of cylinder capacity up to 2.5% ad val 6[10]% ad val. 1000cc 7[30]% ad val. (b) of cylinder capacity from 8[40]% ad val.] 1001cc to 1799cc 2.5 % ad val. 5% ad val. (c) of cylinder capacity 1800cc 10% ad val. to 3000cc (d) of cylinder capacity exceeding 3001cc Locally manufactured or 87.03 assembled motor cars, SUVs and other motor vehicles, excluding auto rickshaws principally designed for the transport of persons (other than those of headings 87.02), and till the 30th day of June, 2026 electric vehicles (4 wheelers) including station wagons and racing cars: (a) of cylinder capacity up to 1300cc (b) of cylinder capacity from 1301cc to 2000cc (c) of cylinder capacity 2001cc and above 1 Serial number 55 and 55A and entries relating thereto substituted by Finance Act, 2019. 2 Serial number 55B and entries relating thereto substituted by Finance (Supplementary) Act, 2022. 79 The Federal Excise Act, 2005 1[55C Imported double cabin (4x4) 8704.2190 9[30]% ad val] pick-up vehicles 8704.3190 10[10]% ad val.] 2[55D Locally manufactured double cabin (4x4) pick-up vehicles 11[Rupees 12[eighty except the vehicles booked on 8704.2190 thousand] per kg] or before the 30th June, 2020 8704.3190 subject to the restriction or conditions specified by the Board. 3[56 Filter rod for cigarettes 5[Respective headings] 13[57. Omitted] 11[58. Omitted] 14[59. Sugary Fruit juices, syrups Respective 15[Twenty] percent of and squashes, waters whether headings retail price] or not containing added sugar or artificial sweeteners excluding mineral and aerated waters 4 Expression inserted by Finance Act, 2021. 6 Expression substituted by Finance (Supplementary) Act, 2022. 7 Expression substituted by Finance (Supplementary) Act, 2022. 8 Expression substituted by Finance (Supplementary) Act, 2022. 1 New serial number 55C inserted by Finance Act, 2020. 2 New serial number 55D inserted by Finance Act, 2020. 3 Serial number 56 and entries relating thereto in column (2), (3) and (4) added by Finance Act, 2015. 5 Words substituted by Finance Act, 2022. 9 Expression substituted by Finance (Supplementary) Act, 2022. 10 Expression substituted by Finance (Supplementary) Act, 2022. 11 Expression substituted by Finance Act, 2022. 12 Word “fifteen hundred” substituted by Finance Act, 2024. 13 Serial numbers 57, 58 and entries relating thereto omitted through Finance Act, 2021. 14 New serial number 59 added by Finance (Supplementary) Act, 2023. 15 For the word “ten” the word “twenty” substituted by Finance Act, 2023 80 The Federal Excise Act, 2005 1[60 Energy inefficient fans both Respective Rupees two thousand locally manufactured and heading per fan with effect imported which do not from the 1st day of comply with the MEPS, January, 2024 notified by PSQCA 61 Incandescent bulbs both 8539.2200 and Twenty percent ad locally manufactured and 8539.2990 valorem with effect imported from the 1st day of January, 2024 62 Fertilizers Respective Five percent ad heading valorem.] 2[63 Lubricating oil 2710.1951, Five percent ad 2710.1952 and valorem.] 2710.1953 3[64 Day Old Chick (DOC) Respective Rs.10 Heading Per DOC] Interpretation.–– (1) Unless the intent appears otherwise, for the purpose of levy of duty of excise, the description of goods shall prevail upon the tariff classification. However in order for interpretation of description of any goods or verification of any characteristics of any product, the reliance shall be made on the relevant version of the Explanatory Notes to the Harmonized Commodity Description and Coding System. (2) The rate of duty mentioned in column (4) of the above table shall also apply on the goods mentioned in column (2) thereof, if imported, or brought from non-tariff to tariff areas in case of notified goods. 4[Restriction-1– Reduction.– For the purpose of levy, collection 1 New serial numbers 60 to 62 inserted by Finance Act, 2023. 2 New serial numbers 63 inserted by Finance Act, 2024. 3 Serial number 64 inserted by Finance Act, 2025. 4 Restriction-1 & Restriction-3 substituted by Finance Act, 2017 81 The Federal Excise Act, 2005 and payment of duty at the rates specified in column (4) against serial number 9 1[and 10], no cigarette manufacturer shall reduce retail price from the level adopted on the day of the announcement of the latest budget]. 2[(2) Restriction-2 – Brand variants at different price points].– No manufacturer or importer of cigarette can introduce or sell a new cigarette brand variant at the same existing brand family at a price lower than the lowest actual price of the existing variant of the same brand family. For the purposes of this restriction, current minimum price variant of existing brand means the lowest price of a brand variant on the day of announcement of Budget 3[of the current Financial year] 4[] [Explanation.– For the purpose of this restriction, brand variant means any cigarette brand with similar logo, name, colour, design, pattern or any unique distinguishing mark associated with an existing brand family.] 1[(3) Restriction-3 – Minimum price. – No brand shall be priced and sold at a retail price (excluding sales tax) lower than 5[fifty five] percent of the retail price under column (2) against serial number 9 of Table-I of the First Schedule to this Act.] 6[(4) Rate of Duty - Notwithstanding the limitation on the retail price under column (2) against serial number 9, manufacturers whose brands were liable to duty at the rates specified in column (4) against serial number 9, one day before the date of amendment (through a notification, an ordinance or an act of parliament), shall continue to collect and pay the duty against serial number 9 at the amended rates specified in column (4) (through a notification, an ordinance or an act of parliament)]. 1 The words added through Finance Act, 2019. 2 Marginal heading substituted by Finance Act, 2024. 3 Words substituted by Finance Act, 2014. 4 For full stop at the end, explanation added by Finance Act, 2024. 5 Word ‘sixty’ substituted by Finance Act, 2024. 6 Expression added by Finance (Supplementary) Act, 2023. 82 The Federal Excise Act, 2005

Effective date: 2005-07-01

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