Chapter 27
Mineral Fuels and Oils
80 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 2701
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2701.11.00 | Anthracite | 5% | — | — | 18% | Calculate duty → |
| 2701.12.00 | Bituminous coal | 5% | — | — | 18% | Calculate duty → |
| 2701.19.00 | Other coal | 5% | — | — | 18% | Calculate duty → |
| 2701.20.00 | Briquettes, ovoids and similar soild fuels manufactured from coal | 5% | — | — | 18% | Calculate duty → |
Heading 2702
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2702.10.00 | Lignite, whether or not pulverised, but not agglomerated | 5% | — | — | 18% | Calculate duty → |
| 2702.20.00 | Agglomerated lignite | 5% | — | — | 18% | Calculate duty → |
Heading 2703
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2703.00.00 | Peat (including peat litter), whether or not agglomerated. | 5% | — | — | 18% | Calculate duty → |
Heading 2704
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2704.00.10 | Coke of coal | 0% | — | — | 18% | Calculate duty → |
| 2704.00.20 | Coke of lignite or peat | 5% | — | — | 18% | Calculate duty → |
| 2704.00.90 | Other | 5% | — | — | 18% | Calculate duty → |
Heading 2705
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2705.00.00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. | 5% | — | — | 18% | Calculate duty → |
Heading 2706
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2706.00.10 | Coal tar | 10% | — | — | 18% | Calculate duty → |
| 2706.00.90 | Other | 5% | — | — | 18% | Calculate duty → |
Heading 2707
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2707.10.00 | Benzol (benzene) | 0% | — | — | 18% | Calculate duty → |
| 2707.20.00 | Toluol (toluene) | 0% | — | — | 18% | Calculate duty → |
| 2707.30.00 | Xylol (xylenes) | 0% | — | — | 18% | Calculate duty → |
| 2707.40.00 | Naphthalene | 0% | — | — | 18% | Calculate duty → |
| 2707.50.00 | Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250oC by the ISO 3405 method (equivalent to the ASTM D 86 method) Other: | 15% | — | 2% | 18% | Calculate duty → |
| 2707.91.00 | Creosote oils Other: | 5% | — | — | 18% | Calculate duty → |
| 2707.99.10 | Carbon black oil (carbon black feedstock) | 0% | — | — | 18% | Calculate duty → |
| 2707.99.20 | Phenols | 5% | — | — | 18% | Calculate duty → |
| 2707.99.90 | Other | 20% | — | 4% | 18% | Calculate duty → |
Heading 2708
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2708.10.00 | Pitch | 5% | — | — | 18% | Calculate duty → |
| 2708.20.00 | Pitch coke | 5% | — | — | 18% | Calculate duty → |
Heading 2709
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2709.00.00 | Petroleum oils and oils obtained from bituminous minerals, crude | 5% | — | — | 18% | Calculate duty → |
Heading 2710
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2710.12.10 | Motor spirit | 0% | 10% | — | 18% | Calculate duty → |
| 2710.12.20 | Aviation spirit | 0% | — | — | 18% | Calculate duty → |
| 2710.12.30 | Spirit type jet fuel | 0% | — | — | 18% | Calculate duty → |
| 2710.12.40 | White spirit | 0% | — | — | 18% | Calculate duty → |
| 2710.12.50 | Solvent oil (non-composite) | 10% | — | — | 18% | Calculate duty → |
| 2710.12.90 | Other Other: Kerosene, Kerosene type jet fuels and other Kerosene based mineral oils: | 15% | — | 2% | 18% | Calculate duty → |
| 2710.19.11 | Kerosene | 0% | — | — | 18% | Calculate duty → |
| 2710.19.12 | J.P.1 | 0% | — | — | 18% | Calculate duty → |
| 2710.19.13 | J.P.4 | 0% | — | — | 18% | Calculate duty → |
| 2710.19.14 | Other jet fuels | 0% | — | — | 18% | Calculate duty → |
| 2710.19.19 | Other Other medium oils and preparations: | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.21 | Light diesel oil | 0% | — | — | 18% | Calculate duty → |
| 2710.19.29 | Other Gas oils: | 5% | — | — | 18% | Calculate duty → |
| 2710.19.31 | High speed diesel oil | 10% | — | — | 18% | Calculate duty → |
| 2710.19.39 | Other Fuel oils: | 10% | — | — | 18% | Calculate duty → |
| 2710.19.41 | Furnace-oil | 5% | — | 2% | 18% | Calculate duty → |
| 2710.19.42 | Petroleum top naptha | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.49 | Other | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.51 | In packs not exceeding 10 litres | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.52 | In packs exceeding 10 litres | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.53 | In bulk (vessels, bouzers, lorries etc) Other: | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.91 | o Mineral oil which has flash point at or above 200 F | 5% | — | — | — | Calculate duty → |
| 2710.19.92 | Mineral greases | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.93 | Base oil for lubricating oils of subheadings 2710.1951, 2710.1952 and 2710.1953 | 10% | — | — | 18% | Calculate duty → |
| 2710.19.94 | Brake fluid | 20% | — | 4% | 18% | Calculate duty → |
| 2710.19.95 | Liquid paraffin | 0% | — | — | 18% | Calculate duty → |
| 2710.19.96 | White oil | 10% | 5% | — | 18% | Calculate duty → |
| 2710.19.97 | Transformer oil | 10% | — | — | 18% | Calculate duty → |
| 2710.19.98 | Spin finish oil | 0% | — | — | 18% | Calculate duty → |
| 2710.19.99 | Other | 15% | — | 2% | 18% | Calculate duty → |
| 2710.20.00 | Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils Waste Oil: | 10% | — | — | 18% | Calculate duty → |
| 2710.91.00 | Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20% | — | 4% | 18% | Calculate duty → |
| 2710.99.00 | Other | 15% | — | 2% | 18% | Calculate duty → |
Heading 2711
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2711.11.00 | Natural gas | 5% | — | — | 18% | Calculate duty → |
| 2711.12.00 | Propane | 0% | — | — | 18% | Calculate duty → |
| 2711.13.00 | Butanes | 0% | — | — | 18% | Calculate duty → |
| 2711.14.00 | Ethylene, propylene, butylene and butadiene Other: | 0% | — | — | 18% | Calculate duty → |
| 2711.19.10 | L.P.G. | 0% | — | — | 18% | Calculate duty → |
| 2711.19.90 | Other In gaseous state: | 0% | — | — | 18% | Calculate duty → |
| 2711.21.00 | Natural gas | 0% | — | — | 18% | Calculate duty → |
| 2711.29.00 | Other | 0% | — | — | 18% | Calculate duty → |
Heading 2712
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2712.10.00 | Petroleum jelly | 10% | — | — | 18% | Calculate duty → |
| 2712.20.00 | Paraffin wax containing by weight less than 0.75 % of oil Other: | 0% | — | — | 18% | Calculate duty → |
| 2712.90.10 | Slack wax | 15% | — | 2% | 18% | Calculate duty → |
| 2712.90.90 | Other | 15% | — | 2% | 18% | Calculate duty → |
Heading 2713
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2713.11.00 | Not calcined | 5% | — | — | 18% | Calculate duty → |
| 2713.12.00 | Calcined | 0% | — | — | 18% | Calculate duty → |
| 2713.20.00 | Petroleum bitumen Other residues of petroleum oils or of oils obtained from bituminous minerals: | 5% | — | — | 18% | Calculate duty → |
| 2713.90.10 | Carbon black oil (carbon black feed stock) | 0% | — | — | 18% | Calculate duty → |
| 2713.90.20 | Residue carbon oil | 20% | — | 4% | 18% | Calculate duty → |
| 2713.90.90 | Other | 15% | — | 2% | 18% | Calculate duty → |
Heading 2714
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2714.10.00 | Bituminous or oil shale and tar sands | 0% | — | — | 18% | Calculate duty → |
| 2714.90.00 | Other | 0% | — | — | 18% | Calculate duty → |
Heading 2715
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2715.00.00 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs). | 5% | — | — | 18% | Calculate duty → |
Heading 2716
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 2716.00.00 | Electrical energy. (optional heading) I.CHEMICAL ELEMENTS | 5% | — | — | 18% | Calculate duty → |