Sanitary Pads and Contraceptives Are Now Exempt From Sales Tax in Pakistan

The Finance Act 2026 adds female sanitary pads and tampons, and contraceptives, to the Sixth Schedule of the Sales Tax Act. That is the list of imports and supplies exempt from sales tax. It also adds wheat and rice bran, and rewrites the entry for newsprint, books and magazines.

An exempt good carries no sales tax at the import or sale stage. 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, and we found no later date on these entries.

The Sixth Schedule lists imports and supplies that carry no sales tax

The Sixth Schedule is a table headed "Imports or Supplies", linked to section 13(1) of the Sales Tax Act. A good listed there is exempt from sales tax. That means a seller does not charge the tax and an importer does not pay it at the border.

Exempt is different from zero rated. An exempt seller usually cannot claim back tax paid on its own inputs. We did not read the rules on this point in detail, so a business should ask its accountant how exemption affects its own books.

Your price at the shop is still a market price. The Act removes the tax. It does not order a price cut, and we did not survey any shelf.

Sanitary pads, tampons and contraceptives get serial numbers 182 to 184

The Act inserts new serial numbers 182 to 184 into Table-1 of the Sixth Schedule. They cover contraceptives and female sanitary pads and tampons. Each is listed under customs tariff headings, which importers use at the port.

The extract we read prints the three serial numbers and headings in a run, so we cannot say which heading belongs to which serial number. We use the range 182 to 184 for that reason. The headings above are exactly as the Gazette prints them.

If you buy these goods, look at the receipt. The line for sales tax should be zero or absent. If a registered shop adds 18 per cent, ask why. The shop may be selling a product the heading does not cover.

Bran and printed matter changed in the same Act

Serial 27A adds wheat and rice bran. Bran is a by-product of milling that goes into animal feed, and the Act lists it under its respective tariff headings. That is useful to feed mills and poultry and dairy farmers who buy it.

Serial 32 is rewritten to read "Newsprint, books, and magazines but excluding brochures, leaflets and directories". The headings are 49.01, 4902.1000 and 4902.9000. The words that matter to a printer are the exclusions. A brochure, a leaflet or a directory is not exempt under this entry.

We did not read the old wording side by side with a consolidated Act, so we do not claim which items lost the exemption. We only read what the Act now says.

Check an exempt purchase in five steps

You do not file anything to benefit from an exemption. A buyer can still check that the seller applied it. A business buyer should also keep the invoice for its records.

1. Ask for a receipt or invoice that lists the product by name.
2. Look at the sales tax line. It should show no tax for an exempt item.
3. If tax appears, ask the seller which tariff heading it used.
4. For an import, ask the clearing agent for the customs heading used on the goods declaration.
5. If the dispute stays open, keep the papers and see how to check an FBR notice or circular before you act on any message about tax.

Other exemption changes in the Act are for companies, not shoppers

The same section of the Act also rewrites the entry for aircraft imported or leased by Pakistan International Airlines. It adds a new entry, 181A, for aircraft imported or leased by any airline registered in Pakistan, effective from 1 July 2027. It adds serial 185 for certain ships and floating platforms, and exempts imports of bulletproof vehicles by government bodies for threat or summit use.

Those items change business costs rather than shop prices. If you import goods and need to find the right duty, read how to find the customs duty on an import with the PCT code.

Common questions about the new sales tax exemptions

Are sanitary pads exempt from sales tax in Pakistan?

The Finance Act 2026 adds female sanitary pads and tampons to the Sixth Schedule, heading 9619.0030. The Act took effect on 1 July 2026 unless it says otherwise.

Are contraceptives exempt?

Yes, the Act lists contraceptives under customs headings 3926.9020 and 4014.1000 in the Sixth Schedule.

Does exempt mean the price will fall?

Not automatically. The Act removes the tax but does not set a shelf price. Compare the price on the receipt with what you paid before.

Are all books exempt?

The Act exempts newsprint, books and magazines, but excludes brochures, leaflets and directories.

Where can I read the list?

The Finance Act 2026 is on FBR's download site. The Sixth Schedule changes are in section 4 of the Act, which amends the Sales Tax Act.

How we verified this

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

Last checked 14 October 2026. The new and changed entries come from the Finance Act 2026, published in the Gazette of 26 June 2026 at download1.fbr.gov.pk. The meaning of the Sixth Schedule table comes from the Sales Tax Act as updated to 2025-26. We did not check shop receipts or any FBR circular on these entries.