RECORDER REPORT

ISLAMABAD: The Federal Board of Revenue (FBR) has imposed regulatory duty, ranging between 5, 10, 12.5, 15 percent, on the import of 400 items from December 1, 2015. According to a notification issued here on Tuesday, in exercise of the powers conferred by sub-section (3) of section 18 of the Customs Act,1969 (IV of 1969), the Federal Government has amended S.R.O.568(1)/2014.

Rate of regulatory duty on the import of live poultry, that is to say, fowls of the species Gallus domesticus ducks, geese, turkeys and guinea fowls, 10% RD; fish, frozen, excluding fish fillets and other fish meat of heading 03.04, 10% RD;  fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, 10% RD; yogurt, 15% RD; Other 15% RD; butter, 15% RD; dairy spreads 15% RD; other 15% RD; cheese 15% RD; curd 15% RD; other 15% RD; greated of powdered cheese, of all kinds 15% RD; processed cheese, not grated or powdered 15% RD; blue veined cheese and other cheese containing veins produced by pencillium roqueforti 15% RD; other cheese 15% RD; natural honey 15% RD; coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled 10% RD; in shell 10% RD; shelled 10% RD; figs 15% RD; pineapples 15% RD; avocados 15% RD; guavas 15% RD; mangoes 15% RD; mangoes teens 15% RD; frozen mango 15% RD; mango pulp 15% RD; other 15% RD; oranges 15% RD; kino (fresh) 15% RD; other 15% RD; grapefruit, including pomelos 15% RD; lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia 15% RD; other 15% RD; fresh 15% RD; dried 15% RD; watermelons 15% RD; other 15% RD; papaws (papayas) 15% RD; apples 15% RD; pears 15% RD; quinces 15% RD; apricots 15% RD; sour cherries (prunus cerasus) 15% RD; other 15% RD; peaches, including nectarines 15% RD; plums and sloes 15% RD; strawberries 15% RD; raspberries, blackberries, mulberries and lognaberries 15% RD; black, white or red currants and gooseberries 15% RD; cranberries, biberries and other fruits of the genus vaccinium 15% RD; kiwifruit 15% RD; durians 15% RD; persimmons 15% RD; pomegranates 15% RD; other 15% RD; strawberries 15% RD; raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 15% RD; other 15% RD; cherries 15% RD; other 15% RD; apricots 15% RD; prunes 15% RD; apples 15% RD;  cherries 15% RD; pine nut (chilgoza) 15% RD; peaches (arroo) 15% RD; plums (allocha) 15% RD; lichis 15% RD; raisins 15% RD; other 15% RD; mixtures of nuts or dried fruits of this chapter 15% RD; peel of citrus fruit or melons 15% RD; other prepared or preserved meat meat offal or blood 10% rd; chewing gum, whether or not sugar coated 15% RD; white chocolate 15% RD; other 15% RD; Cocoa paste, whether or not defatted 10% RD; cocoa butter, fat and oil 10% RD; cocoa powder, not containing added sugar or other sweetening matter 15% RD; cocoa powder, containing added sugar or other sweetening matter 15% RD; chocolate preparation 15% RD; other 15% RD; filled 15% RD; not filled 15% RD; other 15% RD; malt extract 15% RD; preparations other than in retail packing, not containing cocoa 15% RD; other 15% RD; containing eggs 15% RD; macaroni raw 15% RD; vermicelli 15% RD; other 15% RD; stuffed pasta, whether or not cooked or otherwise prepared 15% RD; other pasta 15% RD; couscous 15% RD; corn flakes 15% RD; other 15% RD; prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 15% RD; bulgur wheat 15% RD; other 15% RD; crisp bread 15% RD; gingerbread and the like 15% RD; sweet biscuits 15% RD; waffles and wafers 15% RD; rusks, toasted bread and similar toasted products 15% RD; other 15% RD; cucumbers and gherkins 15% RD; pickles 15% RD; other 15% RD; tomatoes, whole or in pieces 15% RD; tomatoes paste 15% RD; other 15% RD; mushrooms of the genus agaricus 15% RD; other 15% RD; potatoes 15% RD; other vegetables and mixtures of vegetables 15% RD; homogenized vegetables 15% RD; potatoes 15% RD; peas (pisum sativum) 15% RD; beans, shelled 15% RD; other 15% RD; asparagus 15% RD; olives 15% RD; sweet corn (zea mays var, saccharata) 15% RD; bamboo shoots 15% RD; other 15% RD; vegetables fruit,  nuts Innt peel and other parts of plants, preserved by sugar (drained glace or crystallised), homogenized preparations 15% RD; citrus fruit 15% RD; other 15% RD; ground-nuts 10% RD; other, including mixtures 10% RD; pineapples 10% RD; citrus fruit 10% RD; pears 10% RD; apricots 10% RD; cherries 10% RD; peaches, including nectarines 10% RD; strawberries 10% RD; palm hearts 10% RD; cranberries (vaccinium marocapron, vaccinium oxycoccos, vaccinium vitisidaea) 15% RD; mixtures 15% RD; other 15% RD; frozen 15% RD; not frozen, of a brix value not exceeding 20, 15% RD; other 15% RD; of a brix value not exceeding 20, 15% RD; other 15% RD; of a brix value not exceeding 20, 15% RD; other 15% RD; tomato juice 15% RD; of a brix value not exceeding 30, 15% RD; other 15% RD; of a brix value not exceeding 20, 15% RD; other 15% RD; cranberry juice 15% RD; other 15% RD; mixtures of juices 15% RD; extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 10% RD; soya sauce 15% RD; tomato ketchup and other sauces 15% RD; mustard flour and meal and prepared mustard 15% RD; other 15% RD; soups and broths and preparations therefore 15% RD; homeogenised composite food preparations 15% RD; ice cream and other edible ice 15% RD; protein hydrolysates 15% RD; other 15% RD; concentrates for aerated beverage in all forms 15% RD; syrups and squashes 15% RD; emulsifying agents for food and dairy products 15% RD; preparations including tablets consisting of saccharin, lactose  15% RD; sweet meats 15% RD; other 15% RD; mineral waters 15% RD; aerated waters 15% RD; other 15% RD; aerated waters 15% RD; other 15% RD; other 15% RD; dog or cat food, put up for retail sale 15% RD; eaude colonge 15% RD; perfumes 15% RD; other 15% RD; lip make up preparations 15% RD; eye make up preparations 15% RD; nail polish 15% RD; other  15% RD; face powder 15% RD; talcum powder 15% RD; other 15% RD; face and skin creams and lotions 15% RD; tonics and skin food 15% RD; other 15% RD; shampoos 15% RD; preparations for permanent waving or straightening 15% RD; hair lacquers 15% RD; cream for hair 15% RD; dyes for hair 15% RD; other 15% RD; toothpaste 15% RD; other 15% RD; yarn used to clean between the teeth (dental floss) 15% RD; other 15% RD; pre shave, shaving or after shave preparations 15% RD; personal deodorants and antiperspirants 15% RD; perfumed bath salts and other bath preparations 15% RD; agarbatti and other odoriferous preparations which operate by burning 15% RD; other 15% RD; contact lens solution 15% RD; other 15% RD; for toilet use (including medicated products) 15% RD; other 15% RD; soap in other forms 15% RD.

Rate of RD on the import of organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 15% RD; preparations put up for retail sale 10% RD; 0ther 10% RD; and other 15% RD.

Rate of RD on the import of trunks, suit- cases, vanity-cases executive-cases, briefcases, school satchels, spectacles, spectacles cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map- cases, cigarette- cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper 10% RD; articles of apparel and clothing accessories, of leather or of composition leather 10% RD; cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale 10% RD; cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale 10% RD; cotton yarn (other than sewing thread) put up for retail sale 10% RD; woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m 10% RD; woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m 10% RD; woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely, with man-made fibres, weighing not more than 200 g/m 10% RD; woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with manmade fibres, weighing more than 200 g/m 10% RD; other woven fabrics of cotton 10% RD; men’s or boy’s overcoats, car- coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.03, 5% RD; women’s or girls’ overcoats, car- coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.04, 5% RD; men’s or boys’ suits, ensembles, jackets, blazers. trousers, bib and brace overalls, breeches and shorts (other than swimwear) 5% RD; women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts divided skirts, trousers, bib and brace overalls. breeches and shorts (other than swimwear), 5% RD; men’s or boys’ shirts 5% RD; Women’s or girls’ blouses, shirts and shirt- blouses 5% RD; men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles 5% RD; women’s or girls’ singlets and other vests, slips. petticoats, briefs. panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles 5% RD; babies’ garments and clothing accessories 5% RD; garments made up of fabrics of heading 56.02, 56.03, 59.03m 59.06 or 59.07 5% RD; track suits, ski suits and swimwear, other garments 5% RD; brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or croacheted 5% RD; handkerchiefs 5% RD; shawls, scarves, mufflers, mantillas, veils and the like 5% RD; ties, bow ties and cravats 5% RD; other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 62.12 5% RD; blankets and traveling rugs 5% RD; bed linen, table linen, toilet linen and kitchen linen 5% RD; curtains (including drapes) and interior blinds; curtain or bed valances 5% RD; other furnishing articles, excluding those of heading 94.04 5% RD; sacks and bags, of a kind used for the packing of goods 5% RD;

Rate of RD on the import of tarpaulins, awnings and sunblinds, tents, sails beats for sailboards or landcraft, camping goods 5% RD; other made up articles, including dress patterns 5% RD; sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale 5% RD; used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials 5% RD; waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled stitching, nailing, plugging processes 10% RD; other footwear with outer soles and uppers of rubber or plastics 10% RD; footwear With outer soles of rubber, plastics, leather or composition leather and uppers of leather 10% RD; footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 10% RD; other footwear 10% RD; parts of (including whether attached footwear uppers or not to soles other than outer soles); removable insoles, heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof 10% RD; marble, travertine and alabaster 15% RD; granite 15% RD; other stone 15% RD; marble, travertine and alabaster 15% RD; other calcareous stone 15% RD; granite 15% RD.

Other stone 15% RD; tiles, cubes and similar articles whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm 20% RD; other 20% RD; other 20% RD; glass beads, imitation pearls, Imitation precious or semiprecious stones and similar glass small-wares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitation Jewellery, glass microspheres not exceeding 1 mm in diameter  10% RD; limitation jewelery 10% RD; re-rollable 5% RD; other 5% RD; of stainless steel 5% RD; other 5% RD; waste and scrap of tinned iron or steel 5% RD; turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles 5% RD; re-rollable 5% RD; waste and scrap of auto parts in pressed bundle condition 5% RD; waste and scrap of compressor 5% RD; other 5% RD; remelting scrap ingots 5% RD; semi-finished products of iron or non-alloy steel 15% RD; flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, hot- rolled, not clad, plated or coated 12.5% RD; flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, cold- rolled (coldreduced), not clad, plated or coated 5% RD; flatrolled products  of iron or non- alloy steel, of a width of 600 mm or more, clad, plated or coated 5% RD; bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 5% RD;

Rate of RD on the import of other bars and rods of Iron or non- alloy steel, not further worked than forged, hot- rolled, hot- drawn or hot- extruded, but including those twisted after rolling 15% RD; other bars and rods of iron or non-alloy steel 15% RD; angles, shapes and sections of iron or non-alloy steel 15% RD; wire of iron or non-alloy steel 15% RD; Other alloy steel in ingots or other primary forms; semi-finished  products of other alloy steel  15% RD; Flat rolled products of other alloy steel. of a width of 600 mm or more  17.5% RD; Flat-rolled products of other a1I0ysteel, of a width of less than 600 mm 17.5% RD; Bars and rods, not rolled, in irregularly wound coils, of other alloy steel 10% RD; Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 15% RD; wire of other alloy steel 20% RD: Tube pipes and hollow profiles of cast iron 12.5% RD; Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 rnrn, of iron or steel 17.5 % RD; Other tubes, pipes  and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 12.5% RD; Standard wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 10% RD; Screws, bolts, nuts, coach screws hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar, article, of iron or steel 10% RD; cooking ranges 10% RD; other 10% RD; for liquid fuel 10% RD; other, including appliances for solid fuel 10% RD; for gas fuel or for both gas and other fuels 10% RD; for liquid fuel 10% RD; other, including appliances for solid fuel 10% RD; parts 10% RD; other 10% RD; razors 10% RD;  Safety razor blades, including razor blade blanks in strips 10% RD;  Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material of a kind used for soldering brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 10% RD; ceiling fan 15% RD; pedestal fan  15% RD; table fan 15% RD; exhaust fan 15% RD; other 15% RD; window or wall type 15% RD; Self contained or split type comprising of inner and outer unit whether or not imported separately 15% RD;  Tropical MPS multi system unit 5 tonnes capacity and above15% RD; other 15% RD; Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 15% RD; Other, incorporating a refrigerating unit 15% RD; Not incorporating a refrigerating unit 15% RD; Combined refrigerator freezers, fitted with separate external doors 15% RD; compression type 15% RD; other 15% RD; freezers of the chest type, not exceeding 800 I capacity 15% RD; Freezers of the upright type, not exceeding 900 I capacity15% RD; Other furniture (chests. cabinets, display counters show cases and the like) for storage and display, incorporating refrigerating or freezing equipment 15% RD; water dispenser 15% RD; fully automatic machines 15% RD; other machines, with built in centrifugal drier 15% RD; other 15% RD; machines, each of a dry linen capacity exceeding 10 kg 15% RD; parts 15% RD; food grinders 15% RD; fruit mixers 15% RD; fruit or vegetable juice extractors 15% RD; other appliances 15% RD; hair dryers 15% RD; other hairdressing apparatus 15% RD; hand drying apparatus 15% RD; electric smoothing irons 15% RD; microwave ovens 15% RD; Electric oven 15% RD; electric ranges 15% RD; electric roasters/grillers 15% RD; other 15% RD; coffee or tea makers 15% RD; toasters 15% RD; other 15% RD; other (electric heating resistors) 15% RD; pocketsize radio cassette players 15% RD; other apparatus combined with sound recording or reproducing apparatus 15% RD; other 15% RD; reception apparatus for receiving satellite signals of a kind used with TV (satellite dish receivers) 15% RD; other 15% RD; liquid crystal display 15% RD; other 15% RD; reception apparatus for receiving satellite signals of a kind used with TV (satellite dish receives) 15% RD; other 15% RD; other, monochrome 15% RD; other, monochrome 15% RD; wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 10% RD;  Wrist watches pocket watches and other watches, including stopwatches, other than those of heading 91.01 10% RD; Metal furniture of a kind used in offices 15% RD; Other metal furniture 15% RD; Wooden furniture of a kind used in offices 15% RD; Wooden furniture of a kind used in the kitchen15% RD; Wooden cabinets 15% RD; Wooden beds 15% RD; Other 15% RD; Other wooden furniture 15% RD; Furniture of plastics 15% RD; of bamboo or rattan 15% RD;  other 15% RD; Parts 15% RD;  Chandeliers 15% RD; Other 15% RD; electric table, desk, bedside or floor standing lamps 15% RD; lighting sets of a kind used for Christmas trees 15% RD; Other 15% RD; Non electric lamps and lighting fittings 15% RD; Illuminated signs, illuminated name plates and the like 15% RD;  Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars): dolls’ carriages 10% RD; Other 10% RD; Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment 10% RD; Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter: swimming pools and paddling pools 10% RD; Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) 10% RD; scent sprays and similar toilet sprays, and mounts and heads therefore 15% RD; powder puffs and pads for the application of cosmetics or toilet preparations 15% RD; vacuum flasks 15% RD; other 15% RD; diapers for infants and babies 10% RD and sanitary towels and tampons are subjected to 5% RD.

This notification shall take effect on and from the 1st day of December 2015.