This page provides a comprehensive and searchable guide to Pakistan’s Harmonized System (HS) Codes. HS codes are officially referred to as the Pakistan Customs Tariff (PCT) Headings. Federal Board of Revenue (FBR) regulates the national HS codes system.
Table of Contents
PCT codes are used by FBR to track goods across the supply chain. Therefore, the codes remain the same for importers, exporters, customs agents, manufacturers, distributors, wholesalers and retailers.
What Are HS Codes?
HS Codes are globally standardized codes used for classification of traded products. In Pakistan, they are referred to as PCT Headings under the Section 18(1) of the Customs Act, 1969. FBR has authority to change any HS code, nullify it, issue new one or discontinue any code. Business sector usually uses term of HS code instead of PCT heading.
Each code specifies:
- Product classification
- Rates of customs duty (CD)
Sections of HS Codes
Products and goods have been divided into 21 Sections with unique headings and sub-headings. Each section classifies related products in respective chapter. HS code series are designated with number of chapter (from 01 to 99). There are total 99 (ninety nine) chapters.
ConSerIC has published blogs on each section of HS codes. Below is the summary of classification of PCT headings.
| PCT Section | Description | HS codes heading series |
| I | Live Animals & Animal Products: The HS codes start with live animals, meat, seafood, dairy, honey, and other animal-origin products. Includes livestock, poultry, fish, and edible offal. | 01, 02, 03, 04, 05 |
| II | Vegetable Products: The second section of PCT headings is for the vegetable(s) and live plant(s). The products cover fresh vegetables, fruits, cereals, oil seeds, spices, and natural plant extracts like gums and resins. And this section is for agricultural and horticultural imports. Fats and Oils, which are extracted from animals and plants, are covered in Section III. | 06, 07, 08, 09, 10, 11, 12, 13, 14 |
| III | Animal or Vegetable Fats & Oils: The third section focuses on edible and industrial oils, fats, and waxes that are derived from animals or plants, including butter, ghee, and vegetable oils. | 15 |
| IV | Prepared Foodstuffs: This section is for the processed foods, beverages (including alcohol and vinegar), confectionery, and tobacco products. It covers all the FMCG and food industry items. | 16, 17, 18, 19, 20, 21, 22 23, 24 |
| V | Mineral Products: It includes salt, Sulphur, ores, fuels, and construction minerals like cement and lime. This portion of PCT headings is essential for energy and construction sector. | 25, 26, 27 |
| VI | Chemical and allied industries: Section VI encompasses a wide range of chemicals: inorganic, organic, pharmaceuticals, fertilizers, cosmetics, soaps, and photographic goods. | 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38 |
| VII | Plastics & Rubber: Section VII of PCT headings deals with raw polymers, plastic articles, rubber, and related products. This section is crucial for packaging, automotive, and industrial goods. | 39, 40 |
| VIII | Leather & its articles: It includes raw hides, leather goods, furs, handbags, saddlery, and items made from animal guts. Important for fashion and leather industries. | 41, 42, 43 |
| IX | Wood & its articles: The Section IX is for the articles made of wood, bark and cork. It also covers woven items like baskets and wickerwork. | 44, 45, 46 |
| X | Paper & Printed Matter: The Section X is for pulp, paper, paperboard, and printed items such as books, newspapers, and manuscripts. | 47, 48, 49 |
| XI | Textiles, Textile items & Garments: The Section XI is a comprehensive part of HS codes which covers all textile materials: silk, cotton, synthetic fibers, garments, carpets, and industrial fabrics. Whereas, hats, caps and shoes are included in next section XII. | 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63 |
| XII | Footwear, Headgear, Umbrellas & Walking-Sticks: It covers shoes, hats, umbrellas, walking sticks, artificial flowers, and human hair articles. | 64, 65, 66, 67 |
| XIII | Articles of Stone, Ceramic, Glass: This Section is for stone, plaster, cement, asbestos, mica, ceramic products and glass along with glassware(s). | 68, 69, 70 |
| XIV | Natural or Cultured Pearls, Precious or Semi-Precious Stones: It deals with pearls, diamonds, gold, silver, jewelry, and coins. And this section also covers luxury goods and bullion trade. | 71 |
| XV | Base Metals and Articles of Base Metals: It covers iron, steel, copper, aluminium and other base metals along with tools, cutlery, and hardware. | 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83 |
| XVI | Machinery and Mechanical Appliances: Electrical Equipment: It includes industrial machinery, electrical appliances, sound and video equipment, and parts thereof. | 84, 85 |
| XVII | Vehicles, Aircraft, Vessels and Associated Transport Equipment: It covers all transport modes like rail, road, air, and sea vehicles, including parts and accessories. | 86, 87, 88, 89 |
| XVIII | Instruments, Clocks, Musical Items: It includes medical, optical, measuring instruments, clocks, watches, and musical instruments. However, furniture, benches and chairs used in hospitals are covered in Section XX (whose series is 94). | 90, 91, 92 |
| XIX | Arms & Ammunition: This section is for defense products like firearms, ammunition, and related accessories. Application of HS codes is subject to strict controls over the import and export. | 93 |
| XX | Miscellaneous Articles: It covers furniture, toys, sports equipment, lamps, prefabricated buildings, novelty items and other manufactured items which are not covered under any other section. | 94, 95, 96 |
| XXI | Works of Art, Collectors’ Pieces and Antiques: The last section of HS codes is for artworks, collectors’ items, antiques. In addition, this section also accomodates special classification provisions, services and federal excise rates. | 97, 98, 99 |
How does a PCT heading Work
Each product is designated with 8 digit code having four digits before decimal and four digits after decimal. Digits after decimal is heading of the respective product.
Example – Falcon: 0106.3110 is for live falcons. 01 shows number of chapter which is one, 06 shows category of products and 3110 shows product. “01” is chapter of live animals. “06” is category of live animals other than poultry, dairy animals, ship and goats. “3110” is PCT heading for Falcon.
Example – Disinfectants: 3808.9400 is HS code of disinfectants. Product falls in chapter 38 (allied chemical products) so code starts with “38”. “08” is chapter of insecticides, fungicides, herbicides and disinfectants. “9400” is PCT heading for disinfectants.
How to Find HS Code of your desired product
To find HS code of your desired product is quite. Look for section to which the product relates. In a section, related products are classified in the respective chapters. So, an individual product can be found out by navigating through the chapters.
Use our upcoming HS code finder tool to look for your required HS code(s) by:
- PCT section
- PCT headings
- Product name
- Customs duty rate
You can also use our excel sheet.
Download HS Code List
- Download Full PDF – upcoming
- Excel Version of List (for search and filter) – upcoming
Need Help?
Confused about classification or duty rates? Our consultants can help you:
- Identify correct HS codes
- Estimate customs duties
- Prepare import / export documentation
Frequently asked questions
What’s the difference between HS Code and PCT Code?
PCT is Pakistan’s version of HS codes used for customs classification.
How do I find the correct code for my product?
Use our HS Finder tool to find your product.
Are these codes updated annually?
FBR updates HS codes annually.