Karachi, February 14, 2025 – The Federal Board of Revenue (FBR) has provided clarification regarding dutiable goods, specifying the categories of goods on which customs authorities are mandated to collect duties and taxes upon importation. The guidelines are laid out in Section 18 of the Customs Act, 1969. According to the FBR, dutiable goods include: 1. Goods Imported into Pakistan: Any items brought into the country from abroad are subject to customs duties as specified in the First Schedule or under other applicable laws. 2. Goods Transshipped or Transported Between Customs Stations: Goods arriving from a foreign country to one customs station and subsequently moved to another without duty payment are also dutiable. 3. Bonded Goods Moved Between Customs Stations: Goods transported in bond between customs stations fall under the ambit of dutiable goods. Additional Provisions under Section 18 The Customs Act also prescribes additional measures concerning customs duties: • Special Duty Rates: Sub-section 1A empowers the government to impose custom duties at rates specified in the Fifth Schedule, subject to conditions and restrictions as detailed therein. • Export Duties: Sub-section 2 categorically states that no export duty shall be levied on goods exported from Pakistan. • Regulatory Duties: Under sub-section 3, the federal government can, via…