Chapter 94
Furniture; Bedding; Lamps
78 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 9401
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 9401.10.00 | Seats of a kind used for aircraft Seats of a kind used for motor vehicles: | 0% | — | — | 18% | Calculate duty → |
| 9401.20.10 | For vehicles of heading 87.03 and vehicles of sub- headings 8704.2190, 8704.3130, 8704.3150 and 8704.3190 | 25% | — | 11% | 18% | Calculate duty → |
| 9401.20.20 | For vehicles of heading 87.02 sub-headings 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 | 25% | — | 4% | 18% | Calculate duty → |
| 9401.20.90 | Other Swivel seats with variable height adjustment : | 25% | — | 4% | 18% | Calculate duty → |
| 9401.31.00 | Of wood | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.39.00 | Other Seats other than garden seats or camping equipment, convertible into beds : | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.41.00 | Of wood | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.49.00 | Other Seats of cane, osier, bamboo or similar materials : | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.52.00 | Of bamboo | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.53.00 | Of rattan | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.59.00 | Other Other seats, with wooden frames: | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.61.00 | Upholstered | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.69.00 | Other Other seats, with metal frames: | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.71.00 | Upholstered | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.79.00 | Other | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.80.00 | Other seats Parts: | 20% | 4% | 2% | 25% | Calculate duty → |
| 9401.91.00 | Of wood Other | 20% | — | 2% | 18% | Calculate duty → |
| 9401.99.10 | Seat parts made of foam, head/arm rests and seat frames for vehicles of heading 87.03 and vehicles of subheadings 8704.2190, 8704.3130, 8704.3150 and 8704.3190 | 25% | — | 11% | 18% | Calculate duty → |
| 9401.99.20 | Seat parts made of foam, head/ arm rests and seat frames for vehicles of heading 87.02 and sub-headings 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 | 25% | — | 11% | 18% | Calculate duty → |
| 9401.99.30 | Other for motor cars and vehicles | 25% | — | 4% | 18% | Calculate duty → |
| 9401.99.90 | Other | 20% | — | 2% | 18% | Calculate duty → |
Heading 9402
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 9402.10.10 | Dentists' chairs | 0% | — | — | — | Calculate duty → |
| 9402.10.90 | Other Other: | 20% | — | 2% | 18% | Calculate duty → |
| 9402.90.10 | Operating tables | 10% | — | — | 18% | Calculate duty → |
| 9402.90.20 | Hospital beds with mechanical fittings | 20% | — | 2% | 18% | Calculate duty → |
| 9402.90.90 | Other | 20% | — | 2% | 18% | Calculate duty → |
Heading 9403
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 9403.10.00 | Metal furniture of a kind used in offices | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.20.00 | Other metal furniture | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.30.00 | Wooden furniture of a kind used in offices | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.40.00 | Wooden furniture of a kind used in the kitchen | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.50.10 | Wooden cabinets | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.50.20 | Wooden beds | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.50.90 | Other | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.60.00 | Other wooden furniture | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.70.00 | Furniture of plastics Furniture of other materials, including cane, osier, bamboo or similar materials : | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.82.00 | Of bamboo | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.83.00 | Of rattan | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.89.00 | Other Parts : | 20% | 20% | 2% | 25% | Calculate duty → |
| 9403.91.00 | Of wood | 20% | 9% | 2% | 18% | Calculate duty → |
| 9403.99.00 | Other | 20% | 9% | 2% | 18% | Calculate duty → |
Heading 9404
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 9404.10.00 | Mattress supports Mattresses: | 20% | — | 2% | 25% | Calculate duty → |
| 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 20% | — | 2% | 25% | Calculate duty → |
| 9404.29.00 | Of other materials | 20% | — | 2% | 25% | Calculate duty → |
| 9404.30.00 | Sleeping bags | 20% | — | 2% | 25% | Calculate duty → |
| 9404.40.00 | Quilts, bedspreads, eiderdowns and duvets (comforters) | 20% | — | 2% | 18% | Calculate duty → |
| 9404.90.00 | Other | 20% | — | 2% | 25% | Calculate duty → |
Heading 9405
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 9405.11.10 | Chandeliers | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.11.90 | Other Other: | 20% | — | 2% | 25% | Calculate duty → |
| 9405.19.10 | Chandeliers | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.19.90 | Other Electric table, desk, bedside or floor-standing luminaires : | 20% | — | 2% | 25% | Calculate duty → |
| 9405.21.00 | Designed for use solely with light-emitting diode (LED) light sources | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.29.00 | Other Lighting strings of a kind used for Christmas trees : | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.31.00 | Designed for use solely with light-emitting diode (LED) light sources | 20% | 16% | 2% | 25% | Calculate duty → |
| 9405.39.00 | Other Other electric luminaires and lighting fittings : | 20% | 16% | 2% | 25% | Calculate duty → |
| 9405.41.00 | Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | 20% | — | 2% | 18% | Calculate duty → |
| 9405.42.00 | Other, designed for use solely with light-emitting diode (LED) light sources Other : | 20% | — | 2% | 18% | Calculate duty → |
| 9405.49.10 | Lighting system of a kind used for film shootings | 0% | — | — | 18% | Calculate duty → |
| 9405.49.90 | Other Non-electrical luminaires and lighting fittings : | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.50.10 | Tubular day lighting device | 0% | 12% | — | 25% | Calculate duty → |
| 9405.50.90 | Other Illuminated signs, illuminated name-plates and the like : | 20% | 16% | 2% | 25% | Calculate duty → |
| 9405.61.00 | Designed for use solely with light-emitting diode (LED) light sources | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.69.00 | Other Parts: Of glass: | 20% | 20% | 2% | 25% | Calculate duty → |
| 9405.91.10 | Of chandelier | 10% | 8% | — | 18% | Calculate duty → |
| 9405.91.90 | Other | 20% | 8% | 2% | 18% | Calculate duty → |
| 9405.92.00 | Of plastics | 20% | 8% | 2% | 18% | Calculate duty → |
| 9405.99.00 | Other | 20% | 8% | 2% | 18% | Calculate duty → |
Heading 9406
| PCT Code | Description | CD | RD | ACD | ST | |
|---|---|---|---|---|---|---|
| 9406.10.10 | Green houses | 20% | — | 2% | 18% | Calculate duty → |
| 9406.10.20 | Dairy, live stock and poultry sheds | 20% | — | 2% | 18% | Calculate duty → |
| 9406.10.30 | Silos | 20% | — | 2% | 18% | Calculate duty → |
| 9406.10.40 | For cold storage | 20% | — | 2% | 18% | Calculate duty → |
| 9406.10.90 | Other | 20% | — | 2% | 18% | Calculate duty → |
| 9406.20.00 | Modular building units, of steel Other: | 20% | — | 2% | 18% | Calculate duty → |
| 9406.90.10 | Green houses | 20% | — | 2% | 18% | Calculate duty → |
| 9406.90.20 | Dairy, live stock and poultry sheds | 20% | — | 2% | 18% | Calculate duty → |
| 9406.90.30 | Silos | 0% | — | — | 18% | Calculate duty → |
| 9406.90.40 | For cold storage | 20% | — | 2% | 18% | Calculate duty → |
| 9406.90.50 | Modular clean room panels | 20% | — | 2% | 18% | Calculate duty → |
| 9406.90.90 | Other | 20% | — | 2% | 18% | Calculate duty → |