Complete List of Third Schedule Goods with HS Codes

In Pakistan, there are certain goods for which manufacturers and importers goods are required to print the retail price on their packaging. Sales tax is charged on retail price of these goods. The Third Schedule of the Sales Tax Act, 1990 specifies such goods. This schedule covers all the goods which are sold to the end user and households.

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What’s Included in the Third Schedule

The schedule covers:

Household electrical appliances like air conditioners, refrigerators, and washing machines including televisions, LED lights, and electric fans
Toiletries, cosmetics, and detergents
Paints, pigments and distempers (household purpose only)
Food and beverages like juices, tea, and powdered drinks including spices sold in branded packaging
Auto parts, motorcycles, and branded goods
Imported chocolates, coffee, pet food and cereal bars

HS Codes of the Third Schedule items

To make things easier for businesses, accountants, and tax professionals, we’ve compiled a comprehensive list of Third Schedule goods along with their HS Codes based on the latest Pakistan Customs Tariff headings. The below table shows these codes:

Serial No.	Goods Description	HS Code(s)
1	Aerated waters and Beverages	22.01 or 22.02 series
2	Ice cream	21.05 series
3	Cigarettes	2402.2000
4	Toilet soap	3401.1100 & 3401.2000
5	Detergents	34.01 series
6	Shampoos	3305.1000
7	Toothpaste	3306.1010
8	Perfumery and toilet waters	33.03 series
9	Cosmetics	33.04 series
10	Shaving creams	3307.1000
11	Household electrical appliances (general)	85.09 and 85.16 series
12	Air conditioners	8415.1010; 8415.1020
13	Refrigerators and deep freezers	8418.1000; 8418.2100; 8418.2900
14	Electric Fans	8414.5110; 8414.5120; 8414.5130
15	Electric Irons	8516.4000
16	Electric Ovens	8516.5000
17	Electric bulbs and tube lights	85.39 series
18	Televisions (LED/LCD)	8528.7211
19	Washing machines	8450.1100; 8450.1200
20	LED lights and fixtures	94.05 series
21	Telephone sets (corded)	8517.1100
22	Household gas appliances (general)	73.21 series
23	Geysers (gas water heaters)	7321.8100
24	Cooking Range (gas)	7321.1110
25	Gas Ovens	7321.1190
26	Gas Heaters	7321.8100
27	Foam and spring mattresses for household use only	9404.2100 and 9404.2100
28	Auto parts and accessories (retail packed)	87.08 Series
29	Lubricating oils, greases and other oils used in vehicles	27.10 series
30	DAP Fertilizers (retail packed)	31.05 series
31	Cement (retail packed)	25.22 and 25.23 series
32	Paints, pigments, distempers, varnishes and like items	HS codes of chapter 32 (32 series)
33	Tiles	69.07 series
34	Mineral/bottled water	22.01 series
35	Storage Batteries	Respective codes in chapter 85
36	Tyres and tubes (retail packed)	40.11 & 40.13 series except for usage in public transport
37	Fruit and vegetable juices (retail packed)	20.09 series
38	Tea (retail packed)	09.02 Series
39	Powder drinks	21.06 series
40	Milky drinks (flavored milk tetra pack)	2106.9090
41	Spices sold in branded packaging	09.04, 09.06, 09.08 and 09.10
42	Shoe polish and shoe cream	3405.1010
43	Motorcycles and auto rickshaws for end user only	8711.1090; 8703.2115
44	Imported Pet Food	2309.1000
45	Imported Coffee sold in retail packaging	09.01 series and 2101.1120
46	Imported chocolates sold in retail packaging	1704.9010, 1806.2090, 1806.3100, 1806.3200, 1806.9000
47	Imported cereal bars sold in retail packaging	19.04 series
48	Biscuits sold in retailed packaging	19.05 series

Sources

Need Help with Sales Tax Compliance?

If you have questions or need professional assistance with sales tax, HS code classification, or compliance, we’re here to help:

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info@conseric.pk
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Disclaimer

This blog and the attached document are for informational purposes only. While we strive for accuracy, this does not constitute legal or professional advice. Please consult a qualified tax professional for specific guidance.

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