Chapter 23

Residues from Food Industries

24 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 2301

PCT CodeDescriptionCDRDACDST
2301.10.00Flours, meals and pellets, of meat or meat offal; greaves Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:10%18%Calculate duty →
2301.20.10Shrimp meal0%18%Calculate duty →
2301.20.90Other10%18%Calculate duty →

Heading 2302

PCT CodeDescriptionCDRDACDST
2302.10.00Of maize (corn)10%18%Calculate duty →
2302.30.00Of wheat10%18%Calculate duty →
2302.40.00Of other cereals10%18%Calculate duty →
2302.50.00Of leguminous plants10%18%Calculate duty →

Heading 2303

PCT CodeDescriptionCDRDACDST
2303.10.00Residues of starch manufacture and similar residues10%18%Calculate duty →
2303.20.00Beet- pulp, bagasse and other waste of sugar manufacture10%18%Calculate duty →
2303.30.00Brewing or distilling dregs and waste10%18%Calculate duty →

Heading 2304

PCT CodeDescriptionCDRDACDST
2304.00.00Oil- cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil.10%18%Calculate duty →

Heading 2305

PCT CodeDescriptionCDRDACDST
2305.00.00Oil- cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground- nut oil.20%2%18%Calculate duty →

Heading 2306

PCT CodeDescriptionCDRDACDST
2306.10.00Of cotton seeds10%18%Calculate duty →
2306.20.00Of linseed10%18%Calculate duty →
2306.30.00Of sunflower seeds Of rape or colza seeds:10%18%Calculate duty →
2306.41.00Of low erucic acid rape or colza seeds10%18%Calculate duty →
2306.49.00Other10%18%Calculate duty →
2306.50.00Of coconut or copra10%18%Calculate duty →
2306.60.00Of palm nuts or kernels10%18%Calculate duty →
2306.90.00Other10%18%Calculate duty →

Heading 2307

PCT CodeDescriptionCDRDACDST
2307.00.00Wine lees; argol.10%18%Calculate duty →

Heading 2308

PCT CodeDescriptionCDRDACDST
2308.00.00Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.10%18%Calculate duty →

Heading 2309

PCT CodeDescriptionCDRDACDST
2309.10.00Dog or cat food, put up for retail sale20%20%2%25%Calculate duty →
2309.90.00Other5%25%Calculate duty →