Duty and Tax Rate Structure for Mobile Phones

Federal Board of Revenue (FBR) has notified the applicable duty and tax rates on import of mobile phones.

The duty and tax rate structure for mobile phones imported under Pakistan Customs Tariff (PCT) 8517.1219 for classification.

Following is the structure:

Customs/ Regulatory Duty

(i) Rs.250/set up to Cost and Freight (C&F) value of $60;

(ii) at the rate of 10 percent ad valorem of C&F value above $60 and up to $ 130;

(iii) at the rate of 20 percent ad valorem of C&F value above $130.

Sales Tax (S.No.2of the Ninth Schedule to the Sales Tax Act, 1990)

(i) Low priced: Rs.650 per set

(ii) Medium priced: Rs.650 per set

(iii) Smart or Satellite: Rs.1500 per set.

Advance Sales Tax

At the rate of 3 percent

Advance Income Tax

(i) at the rate of 6 percent for filer

(ii) at the rate of 9 percent for non-filer

Mobile Handset Levy (Finance Act, 2018)

(i) Where value including duty/taxes is Rs10,000 to 40,000: Rs.1,000 per set.

(ii) Where value including duty/taxes is Rs.40,000 to Rs.80,000: Rs.3,000 per set

(iii) Where value including duty/taxes is exceeds Rs.80,000: Rs.5,000 per set