FBR Imposes 20% Customs Duty on Import of Multivitamins

The Federal Board of Revenue (FBR) Wednesday imposed 20 percent customs duty on the import of multivitamins/natural health products/food supplements.

In this regard, the Customs Classification Committee has issued a ruling on Wednesday.

The committee rejected the viewpoint of the importer to charge a reduced rate of 11 percent duty on the import of multivitamins/natural health product/food supplements. As per importer, the products generally known as Natural Health Products as defined by Drug Regulatory Authority of Pakistan (DRAP). However, the committee ruled that a higher rate of 20 percent duty would be collected on the import of said products.

Brief facts as reported by the referring Collectorate, the Collectorate of Customs Allama Iqbal international Airport (ALIA), Lahore are that M/s Base6 (Pvt) Ltd. imported consignments of “Multivitamins/Natural Health product/food Supplement” under various GDs.

The importer declared goods under HS code 3004.5090 instead of 2106.9090 supporting their contention with Drug Regulatory Authority of Pakistan (DRAP) clearance certificate. The Appraisement group is of the view that the imported multivitamins are food supplements having nutritional value and are required to be classified under PCT heading 2106.9090.

The Classification Committee has gone through the arguments and documents put forth and also considered the relevant provisions of law dealing with the EIS Classification. The referring Collectorate is of the opinion that the impugned goods declared as ‘Natural Health Products” been incorrectly classified under PCT heading 3004.5090 @ customs duty 11% and are appropriately classifiable under PCT 2106.9090 @ customs duty 20% “Food / Dietary Supplements”.

The Committee observed that the product analysis revealed that the imported goods do not consist of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses; rather, they are of a kind claimed to offer relief or contribute to general health and well-being. These products are sold to supplement the general well-being of humans. In view of the foregoing, the imported goods are appropriately classifiable under PCT heading 2106.


  • غذائی کمی کا تو ویسے ہی پاکستانی شکار ہیں، دوائیں وٹامن فوڈ سپلیمنٹ سب مہنگے کر دو۔ مار دو پاکستانیوں کو بدبختوں۔

  • FBR would soon impose tax on breathing air in Pakistan as well. Mark my words. Not that this toxic air isn’t wreaking havoc on people’s health anyways. Still haven’t recovered from the smog related problems since the beginning of smog season even though it has cleared up now.


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