Chapter 22

Beverages, Spirits and Vinegar

26 Pakistan Customs Tariff codes, with customs duty (CD), regulatory duty (RD), additional customs duty (ACD) and sales tax (ST) rates.

Codes are stable; rates are a dated snapshot. A PCT code does not change with an SRO, but the rates beside it can, at any time. These rates were captured on 5 Aug 2026 — verify any rate against the current tariff before you file or quote on it.

Heading 2201

PCT Code	Description	CD	RD	ACD	ST
2201.10.10	Mineral waters	20%	20%	2%	25%	Calculate duty →
2201.10.20	Aerated waters	20%	20%	2%	25%	Calculate duty →
2201.90.00	Other	20%	20%	2%	25%	Calculate duty →

Heading 2202

PCT Code	Description	CD	RD	ACD	ST
2202.10.10	Aerated waters	20%	16%	2%	25%	Calculate duty →
2202.10.90	Other Other:	20%	16%	2%	25%	Calculate duty →
2202.91.00	Non-alcoholic beer	20%	16%	2%	25%	Calculate duty →
2202.99.00	Other	20%	16%	2%	25%	Calculate duty →

Heading 2203

PCT Code	Description	CD	RD	ACD	ST
2203.00.00	Beer made from malt.	90%	—	6%	18%	Calculate duty →

Heading 2204

PCT Code	Description	CD	RD	ACD	ST
2204.10.00	Sparkling wine Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:	90%	—	6%	18%	Calculate duty →
2204.21.00	In containers holding 2 l or less	90%	—	6%	18%	Calculate duty →
2204.22.00	In containers holding more than 2 l but not more than 10 l	90%	—	6%	18%	Calculate duty →
2204.29.00	Other	90%	—	6%	18%	Calculate duty →
2204.30.00	Other grape must	90%	—	6%	18%	Calculate duty →

Heading 2205

PCT Code	Description	CD	RD	ACD	ST
2205.10.00	In containers holding 2 l or less	90%	—	6%	18%	Calculate duty →
2205.90.00	Other	90%	—	6%	18%	Calculate duty →

Heading 2206

PCT Code	Description	CD	RD	ACD	ST
2206.00.00	Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, not elsewhere specified or included.	90%	—	—	—	Calculate duty →

Heading 2207

PCT Code	Description	CD	RD	ACD	ST
2207.10.00	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher	90%	—	6%	18%	Calculate duty →
2207.20.00	Ethyl alcohol and other spirits, denatured, of any strength	30%	—	4%	18%	Calculate duty →

Heading 2208

PCT Code	Description	CD	RD	ACD	ST
2208.20.00	Spirits obtained by distilling grape wine or grape marc	90%	—	6%	18%	Calculate duty →
2208.30.00	Whiskies	90%	—	6%	18%	Calculate duty →
2208.40.00	Rum and other spirits obtained by distilling fermented sugar- cane products	90%	—	6%	18%	Calculate duty →
2208.50.00	Gin and Geneva	90%	—	6%	18%	Calculate duty →
2208.60.00	Vodka	90%	—	6%	18%	Calculate duty →
2208.70.00	Liqueurs and cordials	90%	—	6%	18%	Calculate duty →
2208.90.00	Other	90%	—	6%	18%	Calculate duty →

Heading 2209

PCT Code	Description	CD	RD	ACD	ST
2209.00.00	Vinegar and substitutes for vinegar obtained from acetic acid.	20%	—	2%	18%	Calculate duty →

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