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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Whatโs 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, weโve 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, weโre here to help:
๐ง Email:
- info@conseric.pk
- sales@conseric.pk
๐ฑ WhatsApp: +92-335-5538257
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.