Chapter 24
Tobacco and Manufactured Substitutes
17 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 2401
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2401.10.00 | Tobacco, not stemmed /striped | 5% | — | — | 18% | Calculate duty → |
| 2401.20.00 | Tobacco, partly or wholly stemmed/ stripped | 5% | 20% | — | 18% | Calculate duty → |
| 2401.30.00 | Tobacco refuse | 5% | — | — | 18% | Calculate duty → |
Heading 2402
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2402.10.00 | Cigars, cheroots and cigarillos, containing tobacco | 20% | 16% | 2% | 25% | Calculate duty → |
| 2402.20.00 | Cigarettes containing tobacco | 20% | 16% | 2% | 25% | Calculate duty → |
| 2402.90.00 | Other | 20% | 16% | 2% | 25% | Calculate duty → |
Heading 2403
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2403.11.00 | Water pipe tobacco specified in Subheading Note 1 to this Chapter | 20% | 16% | 2% | 25% | Calculate duty → |
| 2403.19.00 | Other Other: | 20% | 16% | 2% | 25% | Calculate duty → |
| 2403.91.00 | "Homogenised" or "reconstituted" tobacco Other: | 20% | 16% | 2% | 25% | Calculate duty → |
| 2403.99.10 | Tobacco for chewing | 20% | 16% | 2% | 25% | Calculate duty → |
| 2403.99.90 | Other | 20% | 16% | 2% | 25% | Calculate duty → |
Heading 2404
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2404.11.00 | Containing tobacco or reconstituted tobacco | 20% | — | 2% | 18% | Calculate duty → |
| 2404.12.00 | Other, containing nicotine | 20% | — | 2% | 18% | Calculate duty → |
| 2404.19.00 | Other Other : | 20% | — | 2% | 18% | Calculate duty → |
| 2404.91.00 | For oral application | 20% | — | 2% | 18% | Calculate duty → |
| 2404.92.00 | For transdermal application | 20% | — | 2% | 18% | Calculate duty → |
| 2404.99.00 | Other | 20% | — | 2% | 18% | Calculate duty → |