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Cement Duties & Taxes Description Additional Custom Custom Duty Federal Excise Duty Sales Tax Income Tax Duty PCT Code Raw Material for FY19 FY20 FY19 FY20 FY19 FY20 FY19 FY20 FY19 FY20 Cement 2701.1200 Bituminous Coal 3% 3% 2% 2% 2701.1900 Other Coal 3% 3% 2% 2% 17% 17% 11% 11% 17% 17% 11% 11% PKR PKR 2523.1000 Cement Clinker 11% 11% 2% 2% 17% 17% 11% 11% 150/Ton 150/Ton Finished Goods FY20 FY19 FY19 FY20 FY19 FY20 FY19 FY20 FY19 FY20 Building Block and 6810.1100 20% 20% 7% 7% Bricks 17% 17% 11% 11% 2523.2100 White Cement 20% 20% 7% 7% PKR 150/Ton 150/Ton PKR 17% 17% 11% 11% 2523.2900 Other Cement 20% 20% 7% 7% PKR 150/Ton 150/Ton PKR 17% 17% 11% 11% . PACRA Duty structure of the sector is designed to encourage local production of the cement. To support local demand, FED on local cement reduced from PKR 100/bag to PKR 75/bag during the period. Source: PACRA Internal Database 17

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