FBR for testing products imported under PCT Headings thru reputable lab

ISLAMABAD: The Federal Board of Revenue (FBR) has directed Collectors of Customs to ensure that the products imported under newly-created Pakistan Customs Tariff (PCT) Headings are tested through a reputable laboratory to check any misuse of newly-created PCT codes from July 1, 2025.

In this regard, the FBR has issued instructions to the Collectors of Customs.

The FBR said that two new PCT Codes 4810.9210 and 3920.1010 have been created.

(a) The PCT code 4810.9200 has been bifurcated into 4810.9210 and 4810.9290. The description for PCT code 4810.9210 is specific i.e. multi-ply - "clay coated paper and paperboard exceeding either 370mN or 325 gsm for aseptic liquid food packaging" and is chargeable to customs duty at the rate of 10 percent, while the other bifurcated PCT code 4810.9290 is chargeable to customs duty at the rate of 20 percent.

The chief collectors of appraisement and all collectors are directed to ensure that the products imported under 4810.9210 are tested through a reputable laboratory to ensure that they have the requisite specification as required under the said PCT code to check any misuse of this newly created PCT code, the FBR directed.

(b) Similarly, the PCT code 3920.1000 has been bifurcated into 3920.1010 and 3920.1090.

The description of 3920.1010 is specific i.e. of polymers of ethylene "Mineral filled film of Polyolefins for aseptic liquid food packaging" chargeable to customs duty at the rate of 10 percent, while the other bifurcated PCT code 3920.1090 is chargeable to CD at the rate of 20 percent.

The chief collectors of appraisement and all collectors are directed to ensure that the products imported under 3920.1010 are tested through a reputable laboratory to ensure that they have the requisite specification as required under the said PCT code to check any misuse of this newly-created PCT code, the FBR added.

Copyright Business Recorder, 2025