Pakistan Customs HS Code Reference for Electrical Imports 2026 — Distributor Tariff Guide
What HS codes apply to electrical-equipment imports in Pakistan?
Pakistani customs classifies electrical equipment under HS Chapter 85 (electrical machinery) and Chapter 90 (measuring instruments). Most low-voltage protection devices fall under HS 8535-8537, with customs duty typically 11–16% plus federal-excise + general sales tax + income tax. Solar-related items qualify for SRO reductions (often 0–5% concessionary duty). Distributors must declare correct HS codes on the import GD (Goods Declaration) form — mis-declaration triggers FBR re-assessment + penalty.
Master HS code reference for CNC Electric product lines (2026)
| Product | HS Code | Typical CD% | SRO concession? |
|---|---|---|---|
| MCB (auto breaker < 1000V) | 8536.20.10 | 11% | No |
| MCCB | 8536.20.20 | 11-16% | No |
| ACB (Air Circuit Breaker) | 8536.20.90 | 11-16% | No |
| RCCB / RCBO | 8536.30.00 | 11% | No |
| Magnetic contactor >60V | 8536.41.10 | 11% | No |
| SPD / Surge protector | 8536.30.10 | 11% | Sometimes for PV |
| Distribution board (DB) | 8537.10.00 | 16% | No |
| Energy meter (kWh) | 9028.30.00 | 11% | No |
| Solar power capacitor (PFC) | 8532.22.00 | 3-11% | Yes for industrial PFC |
| Solar charge controller / inverter | 8504.40.00 | 0-5% | Yes, SRO 575 / 968 |
| DC PV cable | 8544.49.00 | 11% | Yes, SRO 968 for solar projects |
| MC4 PV connector | 8536.69.00 | 11% | Sometimes via SRO 968 |
| Voltage stabilizer (variac) | 8504.31.00 | 11% | No |
| EV charger | 8504.40.20 | 0-5% | Yes, SRO 968 |
| VFD / variable-speed drive | 8504.40.90 | 11% | Sometimes via energy-efficiency SRO |
| Push button / selector switch | 8536.50.00 | 11% | No |
| Industrial plug & socket (IEC 60309) | 8536.69.00 | 11% | No |
| Time relay / timer | 9107.00.00 | 16% | No |
| HRC fuse | 8535.10.00 | 11% | No |
| Indicator light (panel) | 8531.20.00 | 16% | No |
Beyond customs duty — total Pakistani import landed cost
Distributors should calculate landed cost = CIF + (CD% × CIF) + (FED + RD) + ST% + WHT. Typical Pakistani electrical-import stack 2026:
- CD (Customs Duty) — 0%, 3%, 11%, 16%, 20% bands; solar items often 0-5%, general electricals 11%
- RD (Regulatory Duty) — 0-10% on selected items (FBR SROs)
- FED (Federal Excise Duty) — usually 0% on electrical components; applies to specific categories
- ST (Sales Tax) — 17-18% standard on most imports
- WHT (Withholding Tax) — 5.5% for active taxpayers, 11% for non-filers
- Effective uplift — CIF×1.35 to CIF×1.55 by the time goods clear customs
Key SROs that affect 2026 electrical-import duties
- SRO 575(I)/2006 — solar / renewable energy concession (revised periodically)
- SRO 968(I)/2025 — latest solar items consolidated import duties (verify current revision)
- SRO 1129(I)/2021 — energy-efficient appliance concessions
- 5th Schedule (FBR Customs Tariff 2026) — line-by-line duty band reference
Verify exact rates with your clearing agent against the latest FBR Customs Tariff PDF; SROs change quarterly.
Importer compliance checklist
- NTN (National Tax Number) — required for any commercial import
- STRN (Sales Tax Registration) — for input/output tax claims
- Importer License + WeBOC profile — FBR's online customs portal
- Manufacturer's invoice + packing list + BL/AWB — mandatory shipping documents
- IEC 60898 / 60947 / 61008 / 61009 type-test certificate for the model being imported
- PSQCA conformity assessment — Pakistan Standards review
- Manufacturer authorisation letter — for distributor channel
- HS code declaration on GD form — correct classification, line-item
- Origin certificate if claiming SRO/FTA concession (China FTA, etc.)
Common mis-classification errors that trigger FBR re-assessment
- MCCB declared as MCB (8536.20.20 vs 8536.20.10) — FBR may reassess at higher band
- Smart breaker declared as MCB — if it has data/communication, may attract different code
- PV cable declared as general cable (forfeit solar SRO concession)
- EV charger declared as general inverter (forfeit EV SRO)
- Bundled DB box declared as individual MCBs — landed-cost split rejected
Related guides
NEPRA + PSQCA Certification Checklist · European vs Pakistani MCB Comparison · How to Spot Fake Breakers