Imported Electric Car Excise Duty in Pakistan: 0%, 30% or 40% by Value

The Finance Act 2026 sets federal excise duty on imported electric cars and SUVs in CBU condition at 0 per cent up to USD 75,000, 30 per cent from USD 75,000 to USD 110,000 and 40 per cent above USD 110,000. The band depends on the value customs determines under section 25 of the Customs Act. CBU means completely built up, a car that arrives ready to drive.

We read the Act in the Gazette of 26 June 2026 on FBR's download site. The Act came into force on 1 July 2026 unless it says otherwise. This page covers only what the Act says. It does not give a landed price, because the Act text does not tell us the base on which the percentage is applied.

The duty depends on the customs value of the car

The Act inserts a new serial number, 55A, in Table-I of the First Schedule to the Federal Excise Act. It covers electric cars and electric SUVs imported in CBU condition. The rate rises in three bands according to the value determined under section 25 of the Customs Act, 1969.

Ad valorem means a percentage of value. The rates come in a column that the printed text splits across lines, so we matched them to the bands in order. If you plan an import, confirm the rate for your band with a customs clearing agent before you commit.

Section 25 value is the customs value, which is not always the invoice price. Customs can set a different value, so the car's price on a dealer invoice does not decide your band by itself.

Electric cars were already in the car duty slabs until June 2027

The Act also changes serial numbers 55 and 55B of the same table. In both, it replaces the year 2026 with 2027. Those serials cover motor cars, and they mention electric vehicles with four wheels "till the 30th day of June" of the stated year.

The older Federal Excise Act text we read, updated to February 2023, shows the car slabs as ad valorem rates by engine size. We did not read a consolidated 2026 text. So we cannot tell you how serial 55A and the extended car serials fit together for one car. The Act does not explain it in the part we read.

This is a point to settle with customs before you pay. Ask which serial number your car is cleared under and keep that answer in writing.

Electric buses and trucks have a separate sales tax rate

The Finance Act 2026 also substitutes serial 80 of the Eighth Schedule of the Sales Tax Act. As written, it now reads "EV transport buses of 25 seats or more and electric trucks in CBU condition", at 1 per cent sales tax.

That is a reduced rate for large electric transport vehicles. It is not the rate for a private electric car. We did not read the earlier wording of serial 80, so we cannot say who lost or gained a reduced rate by this change.

For the wider debate on sales tax for electric cars, see our note on the IMF's request on the 1% sales tax on electric cars. That note covers a report, not this Act.

Work out your band in five steps before you order

Importing a car is slow and costly, so check the duty first. Customs duty, sales tax and other levies come on top of excise duty. We cover how to find those in the guide to finding customs duty with the PCT code.

1. Get the invoice price of the car in US dollars.
2. Ask a clearing agent for the likely customs value under section 25.
3. Match that value to the bands: up to USD 75,000, up to USD 110,000, or above.
4. Ask the agent which Federal Excise Act serial number will be used.
5. Get the full duty and tax estimate in writing before you pay a deposit.

If the car is used or you plan a private import, the age and scheme rules apply as well. Our guide to importing a used car to Pakistan explains age limits and schemes. After the car arrives, see how to register an electric car in Pakistan for provincial fees and token tax.

Common questions about electric car excise duty

Is there excise duty on imported electric cars in Pakistan?

Yes, for CBU electric cars and SUVs the Finance Act 2026 sets 0 per cent up to USD 75,000, 30 per cent up to USD 110,000, and 40 per cent above that.

What does CBU mean?

CBU means completely built up. The car arrives fully assembled, unlike a kit that is assembled in Pakistan.

What value decides the band?

The value determined under section 25 of the Customs Act, 1969. It can differ from the invoice price.

Do electric buses pay the same duty?

No. Serial 80 of the Eighth Schedule gives electric buses of 25 seats or more, and electric trucks in CBU condition, a 1 per cent sales tax rate.

Did the Act change anything else for electric cars?

It replaced 2026 with 2027 in serial numbers 55 and 55B of the excise table. We did not read how that interacts with the new serial 55A.

How we verified this

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

Last checked 14 October 2026. The new serial 55A, the 2027 change in serials 55 and 55B, and the Eighth Schedule serial 80 come from the Finance Act 2026 at download1.fbr.gov.pk. The older car slabs come from the Federal Excise Act updated to 23 February 2023. We did not read the customs duty on these cars, a consolidated 2026 text or any FBR circular.