Federal Excise-Goods / Services Liable to Excise Duty

Duties specified in the Federal Excise Act, 2005:

 Federal Excise duty is payable on:

(a)               goods produced or manufactured in Pakistan;

(b)               goods imported into Pakistan;

(c)               such goods as the Federal Government may, by notification in the official Gazette, specify, as are produced or manufactured in the non-tariff areas and are brought to the tariff areas for sale or consumption therein;  and

(d)               services, provided or rendered in Pakistan;

However, all the goods and services are exempt under section 16, except:

(a)               the goods and services specified in the First Schedule, which shall be charged to Federal excise duty as, and at the rates, set-forth therein;

(b)               The goods and services specified in Third Schedule shall be exempt from duty subject to such conditions and restrictions, if any, specified therein and no adjustment in terms of section 6 shall be admissible in respect of goods exempt from duty of excise whether conditionally or otherwise; and

(c)               The goods as mentioned in the Second Schedule shall be chargeable to FED in the same manner as provided in the Sales Tax Act, 1990, as provided in section 7 of the Federal Excise Act, 2005. The same shall apply to services as notified vide SRO 550(I)/2006 dated 5^th June 2006.

The details can be found in following links:

·        First Schedule

·        Second Schedule

·        Third Schedule

·        The services in SRO 550(I)/2006 dated 5.6.2006