The Federal Board of Revenue (FBR) has imposed 10 percent regulatory duty (RD)

The Federal Board of Revenue (FBR) has imposed 10 percent regulatory duty (RD) on the import of live poultry, apparel and clothing accessories of leather, footwear and cocoa paste and different kinds of fruits from December 1, 2015. The government Monday announced imposition of 5-10 percent RD on 61 new items. The 61 items, on which customs duty is applicable, are also subjected to different rates of regulatory duty.

Items proposed for RD revealed live poultry, existing customs duty (CD) 5%, proposed RD 10%; fish, frozen CD 10%, RD10%; fish fillets and other fish meat CD 10%, RD 10%; coconuts, Brazil nuts and cashew nuts, fresh or dried; CD 2%,5%,10%, RD 10%; almonds CD 5%,10%, RD 10%; prepared or preserved meat, meat offal or blood CD 20%, RD 10%; cocoa paste, CD 5%, RD 10%; cocoa butter, fat and oil, CD 5%, RD 10%; cocoa powder, not containing added sugar, CD 5%, RD 10%; ground-nuts, CD 15%, RD 10%; other mixtures, CD 15%,RD 10%; pineapples, CD 15%, RD 10%; citrus fruit, CD 15%, RD 10%; pears, CD 15%, RD 10%; apricots, CD 15%, RD 10%; cherries, CD 15%, RD 10%; peaches, including nectarines, CD 15%, RD 10%; strawberries, CD 15%, RD 10%; palm hearts, CD 15%, RD 10%; essences and concentrates, of coffee, tea or mate and preparations, CD 10%, RD 10%; trunks, suit-cases, vanity-cases, executive-cases, briefcases etc, CD 20%, RD 10%; apparel and clothing accessories of leather, CD 20%, RD 10%; men''s or boys, overcoats, car-coats, capes cloaks, CD 20%, RD 5%; women''s or girls, overcoats, car-coats, capes, cloaks, a, CD 20%, RD 5%; men''s or boy''s suits, ensembles, jackets, CD 20%, RD 5%; women''s or girls, suits ensembles, jacket, blazers, dresses, skirts, divided skirts, trousers etc, CD 20%, RD 5%; men''s or boys shirts, CD 20%, RD5%; women''s or girl''s blouses, shirts and shirt-blouses, CD 20%, RD5%; men''s or boys, singlets and other vests underpants, briefs night-shirts, pyjamas,20,5; women''s or girls, singlets and other vests, slips, petticoats, brief, panties, night-dresses, pyjamas, CD 20%, RD 5%; babies, garments and clothing accessories, CD 20%, RD 5%; garments, made up of fabrics, CD 20%, RD 5%; track suits, ski suits and swimwear, CD 20%, RD 5%; brassieres girdles, corsets, braces suspenders, garters and similar articles, CD 20%, RD 5%; handkerchiefs, CD 20%, RD 5%; shawies, scarves, mufflers, mantillas, veils and the like, CD 20%, RD5%; ties, bow ties and cravats, CD 20%, RD 5%; other made up clothing accessories, CD 20%, RD 5%; bed linen, table linen toilet linen and kitchen linen, CD 20%, RD 5%; curtains and interior blinds, CD 20%, RD 5%; other furnishing articles, CD 20%, RD 5%; sacks and bags, CD 20%, RD 5%; tarpaulins, awnings and sunblinds, tents, CD 20%, RD 5%; other made up articles ,including dress patterns, CD 20%, RD 5%; sets consisting of woven fabric and yarn, CD 20%, RD 5%; used or new rags scrap twine cordage rope, CD 20%, RD 5%; waterproof footwear, CD 20%, RD 10%; other footwear with outer soles and uppers of rubber or plastics, CD 20%, RD 10%; footwear with outer soles of rubber, plastics leather or composition leather and uppers of leather, CD 20%, RD 10%; footwear with outer soles of rubber, plastics, leather, CD 20%, RD 10%; other footwear., CD 20%, RD 10%; parts of footwear, CD 20%, RD 10%; glass beads, imitation pearls, imitation precious or semi-precious stones, CD 10%, 15%, RD 10%; imitation jewellery, CD 10%, RD 10%; wrist-watches, pocket - watches, CD 5%, RD 10%; wrist -watches, pocket - watches and other watches, CD 5%, RD 10%; video game, CD 10%, RD10%; articles and equipment for general physical exercise, gymnastics athletics, CD 10%, 20%, RD10%; brooms, brushes, CD 20%, RD 10%; diapers for infants and babies, CD 20%, RD 10% and sanitary towels and tampons, existing CD 20% and proposed RD 5%.

The FBR has done working on SRO 568(I)/2014 (RD on luxury/non-essential goods) (excluding cotton yarn, grey & processed fabric, blankets and iron & steel sector). These items are already subjected to RD and additional RD has been imposed on them.

The revision of RD on items revealed that yogurt is subjected to existing RD 10% and proposed additional RD of 5%; Other, existing 10%, additional 5%; butter, existing 10%, additional 5%; dairy spreads, existing 10%, additional 5%; other, existing 10%, additional 5%; cheese, existing 10%, additional 5%; curd, existing 10%, additional 5%; other, existing 10%, additional 5%; grated or powdered cheese, of all kinds, existing 10%, additional 5%; processed cheese, not grated or powdered, existing 10%, additional 5%; blue- veined cheese and other cheese containing veins produced by penicillium roqueforti, existing 10%, additional 5%; other cheese, existing 10%, additional 5%; natural honey, existing 10%, additional 5%; figs, existing 10%, additional 5%; pineapples, existing 10%, additional 5%; avocados, existing 10%, additional 5%; guavas, existing 10%, additional 5%; mangoes, existing 10%, additional 5%; mangos teens, existing 10%, additional 5%; frozen mango, existing 10%, additional 5%; mango pulp, existing 10%, additional 5%; other, existing 10%, additional 5%; oranges, existing 10%, additional 5%; kino (fresh) , existing 10%, additional 5%; other, existing 10%, additional 5%; grapefruit, including pomelos, existing 10%, additional 5%; lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia,citrus latifolia) , existing 10%, additional 5%; other, existing 10%, additional 5%; fresh, existing 10%, additional 5%; dried, existing 10%, additional 5%; watermelons, existing 10%, additional 5%; other, existing 10%, additional 5%; papaws (papayas) , existing 10%, additional 5%; apples, existing 10%, additional 5%; pears, existing 10%, additional 5%; quinces, existing 10%, additional 5%; apricots, existing 10%, additional 5%; sour cherries (prunus cerasus) , existing 10%, additional 5%; other, existing 10%, additional 5%; peaches, including nectarines, existing 10%, additional 5%; plums and sloes, existing 10%, additional 5%; strawberries, existing 10%, additional 5%; raspberries, blackberries, mulberries and loganberries, existing 10%, additional 5%; black, white or red currants and gooseberries, existing 10%, additional 5%; cranberries, bilberries and other fruits of the genus vaccinium, existing 10%, additional 5%; kiwifruit, existing 10%, additional 5%; durians, existing 10%, additional 5%; persimmons, , existing 10%, additional 5%; pomegranates, existing 10%, additional 5%; other, existing 10%, additional 5%; strawberries, existing 10%, additional 5%; raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, existing 10%, additional 5%; other, existing 10%, additional 5%; cherries, existing 10%, additional 5%; other, existing 10%, additional 5%; apricots, existing 10%, additional 5%; prunes, existing 10%, additional 5%; apples, existing 10%, additional 5%; cherries, existing 10%, additional 5%; pine nut (chilgoza) , existing 10%, additional 5%; peaches (arroo) , existing 10%, additional 5%; plums (allocha) , existing 10%, additional 5%; lichis, existing 10%, additional 5%; raisins, existing 10%, additional 5%; other, existing 10%, additional 5%; mixtures of nuts or dried fruits of this chapter, existing 10%, additional 5%; peel of citrus fruit or melons (including watermelons) fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions, existing 10%, additional 5%; chewing gum, whether or not sugar- coated, existing 10%, additional 5%; white chocolate, existing 10%, additional 5%; other, existing 10%, additional 5%; cocoa powder, containing added sugar or other sweetening matter, existing 10%, additional 5%; chocolate preparation, existing 10%, additional 5%; other, existing 10%, additional 5%; filled, existing 10%, additional 5%; not filled, existing 10%, additional 5%; other, existing 10%, additional 5%; malt extract, existing 10%, additional 5%; preparations other than in retail packing, not containing cocoa, existing 10%, additional 5%; other, existing 10%, additional 5%; containing eggs, existing 10%, additional 5%; macaroni raw, existing 10%, additional 5%; vermacelli, existing 10%, additional 5%; other, existing 10%, additional 5%; stuffed pasta, whether or not cooked or otherwise prepared, existing 10%, additional 5%; other pasta, existing 10%, additional 5%; couscous, existing 10%, additional 5%; corn flakes, existing 10%, additional 5%; other, existing 10%, additional 5%; prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, existing 10%, additional 5%; bulgur wheat, existing 10%, additional 5%; other, existing 10%, additional 5%; crispbread, existing 10%, additional 5%; gingerbread and the like, existing 10%, additional 5%; sweet biscuits, existing 10%, additional 5%; waffles and wafers, existing 10%, additional 5%; rusks, toasted bread and similar toasted products, existing 10%, additional 5%; other, existing 10%, additional 5%; cucumbers and gherkins, existing 10%, additional 5%; pickles, existing 10%, additional 5%; Other, existing 10%, additional 5%; tomatoes, whole or in pieces, existing 10%, additional 5%; tomatoes paste, existing 10%, additional 5%; other, existing 10%, additional 5%; mushrooms of the genus agaricus, existing 10%, additional 5%; other, existing 10%, additional 5%; potatoes, existing 10%, additional 5%; other vegetables and mixtures of vegetables, existing 10%, additional 5%; homogenised vegetables, existing 10%, additional 5%; potatoes, existing 10%, additional 5%; peas (pisum sativum) , existing 10%, additional 5%; beans, shelled, existing 10%, additional 5%; other, existing 10%, additional 5%; asparagus, existing 10%, additional 5%; olives, existing 10%, additional 5%; sweet corn (zea mays var. saccharata) , existing 10%, additional 5%; bamboo shoots, existing 10%, additional 5%; other, existing 10%, additional