The Federal Board of Revenue (FBR) has imposed a 10 percent processing fee on major categories of Afghan transit commercial goods i.e. confectionaries/chocolates, footwear, machinery (mechanical/electrical), blankets/home textiles, and garments imported into Afghanistan in transit via Pakistan.
The FBR issued an SRO.1380(I)/2023 in this regard on Tuesday.
According to the notification, in the exercise of the powers conferred by section 18D of the Customs Act, 1969, the federal government has imposed a processing fee at the rate of 10% ad valorem on the following Afghan transit Commercial goods imported into Afghanistan in transit via Pakistan: Major categories included confectionaries and chocolates covered under the Pakistan Customs Tariff headings (HS Codes) 1704.1000, 1704.9010, 1704.9090, 1804.0000, 1805.0000, 1806.2010, 1806.2090, 1806.3100, 1806.3200 and 1806.9000.
Footwear covered under the HS codes 6401.9200, 6401.9900, 6402.1900, 6402.2000, 6402.9900, 6403.1900, 6403.4000, 6403.5900, 6403.9100, 6403.9900, 6404.1100, 6404.1900, 6404.2000, 6405.1000, 6405.2000, 6405.9010, 6405.9090, 6406.1000, 6406.2010, 6406.2090 and 6406.9000.
Machinery (Mechanical and Electrical) of chapters 84 and 85 excluding Home Appliances (CBUs).
Blankets and Home Textiles are covered under the HS Codes i.e. 6301, 6302, 6303, 6304, 6305, 6306, 6307, 6308, and 6310.
Garments covered under HS codes of 6101, 6102, 6103, 6104, 6105, 6106, 6107, 6108, 6109, 6110, 6111, 6112, 6114, 6115, 6116, 6117, 6201, 6202, 6203, 6204, 6205, 6206, 6207, 6208, 6209, 6210, 6211, 6212, 6213, 6214, 6215, 6216 and 6217.
The provisions of this notification shall not be applicable to the Afghan Transit  Goods Declarations (AT-GDs) filed prior to the issuance of this notification.
