FBR Notifies New Tariff Lines for Heavy Vehicle Tyres and 11 Motorcycle Parts

Short answer: On 21 October 2026 the government notified S.R.O. 1888(I)/2026, which adds new tariff lines to Appendix-I of the customs notification S.R.O. 693(I)/2006. The new lines are two for heavy commercial vehicle tyres, 4011.2091 and 4011.2099, and one for 11 motorcycle components, 8714.1090. The notification states no duty rate.

We opened the signed notification on the Federal Board of Revenue (FBR) website. It is a single scanned page from the Revenue Division. It follows the Economic Coordination Committee decision of 8 October that we covered in our note on the reported duty on tyres and motorcycle parts. That note could not find the notified text. This is it.

The notification adds three tariff lines to Appendix-I

S.R.O. 1888(I)/2026 is issued under sub-section (5) of section 18 of the Customs Act, 1969. It amends S.R.O. 693(I)/2006 of 1 July 2006 in Appendix-I only. It inserts new Pakistan Customs Tariff (PCT) headings. A PCT heading is the number customs uses to classify a product.

The page does not say when the change starts. It is dated 21 October 2026. We found nothing else on it, such as a rate table or a sunset date.

Two heavy vehicle tyre lines now sit after heading 4011.2019

The new lines go in after PCT heading 4011.2019. Heading 4011.2091 is radial tyres for heavy commercial vehicles (HCVs). Heading 4011.2099 is other tyres for HCVs. HCVs means trucks and buses, which carry heavy loads on the road.

This is narrower than the ECC statement, which spoke of tyres made locally in general. We read only what the notification names: HCV tyres. Tyres for cars, motorcycles and light vans are not named on the page we read.

Eleven motorcycle components get one new heading, 8714.1090

After PCT heading 8714.1040, the notification inserts heading 8714.1090 for the following components for vehicles of heading 87.11, which is motorcycles. The list below is as printed.

The same kinds of parts were named in the earlier reports of the ECC decision. Our page on the motorcycle price list for October 2026 shows where bike prices stood before this notification.

The notification gives no duty rate and no start date

The page we read inserts headings and entries. It prints no percentage and no schedule of duty. So we cannot confirm the 11 per cent and 31 per cent figures that were reported after the ECC meeting. The rate may sit in another notification, in the tariff itself or in a clause we could not see.

A new heading does not by itself tell you whether duty goes up or down. Appendix-I of S.R.O. 693(I)/2006 is the list this notification changes, and we could not read S.R.O. 693 itself in full. Treat any rate you hear as reported until you see it in a notified text.

Importers should check their heading and rate before they ship

An importer of HCV tyres or motorcycle parts should compare the commercial invoice against the new headings. A wrong heading can change the duty and delay the clearance. The steps below take a few minutes and use FBR's own pages.

1. Open the customs SRO list on the FBR website and find S.R.O. 1888(I)/2026 dated 21 October 2026.
2. Match each item on your invoice to the headings 4011.2091, 4011.2099 or 8714.1090.
3. Ask your clearing agent which rate applies under the current tariff, and ask for the notification number in writing.
4. Have the duty confirmed in the customs system before you pay a supplier, as explained in our note on filing a goods declaration.
5. If the assessed value or heading is disputed, follow the review steps in our guide to a customs valuation review.

Shoppers do not pay this duty at the shop counter. But importers and assemblers pass costs on if they can, so watch published price lists rather than rumours. Tyres sold in Pakistan must also carry a quality mark, which our guide to PSQCA tyre checks explains.

Common questions

What is S.R.O. 1888(I)/2026?

It is a customs notification dated 21 October 2026 that adds tariff lines for HCV tyres and motorcycle components to Appendix-I of S.R.O. 693(I)/2006.

Which tyres does it name?

Radial tyres under 4011.2091 and other tyres under 4011.2099, both for heavy commercial vehicles.

Which motorcycle parts are listed?

Eleven items under 8714.1090, among them the licence plate, side reflectors, foot plate, wheel assembly, windshield, seat box and tool box.

What is the new duty rate?

The notification we read states none. Rates of 11 per cent and 31 per cent were reported earlier, but we could not match them to this text.

When does it start?

The page gives no start date other than its own date of 21 October 2026. Ask your clearing agent or a customs office.

Does it change the price of motorcycles?

We cannot say. It depends on the rate, on how much assemblers pass on and on stock already in the country.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 23 October 2026. We opened FBR's customs SRO list, which shows S.R.O. 1888(I)/2026 dated 20 October, and then read the signed notification, which is dated 21 October. We used the date on the document. We could not read S.R.O. 693(I)/2006 itself, any rate, any start date or the Gazette date.