Find an HS code for Pakistan
Search the Pakistan Customs Tariff by product name or PCT code. Free, and no account is needed.
Search the tariff
Pakistan Customs Tariff 2026-27. Official FBR tariff
Results
3 results for “t-shirt” in Pakistan Customs Tariff 2026-27.
Several codes can match “t-shirt”. The tariff separates them on material and how the item is made. Check the facts below, then read each description.
- Is the garment knitted or crocheted, or woven?
- Is it of cotton, man-made fibres or another textile material?
- Is it a men's or boys' shirt, or a women's or girls' blouse or shirt-blouse?
- Nightshirts and shirt-blouses sit in different headings and should not be treated as the same product.
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6109.1000
T- shirts, singlets and other vests, knitted or crocheted. > Of cotton
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6109.9010
T- shirts, singlets and other vests, knitted or crocheted. > Of other textile materials > Baluchi/Peshawari vest
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6109.9090
T- shirts, singlets and other vests, knitted or crocheted. > Of other textile materials > Other
How HS codes work in Pakistan
The Harmonized System (HS) is the international way to name products for trade. Pakistan uses it as the Pakistan Customs Tariff, or PCT. Customs officers, importers, exporters and FBR all read the same number.
A code is one number built in levels:
- 2 digits
- Chapter. Example: 61 for clothing, knitted or crocheted.
- 4 digits
- Heading. Example: 61.09 for T-shirts, singlets and other vests.
- 6 digits
- Subheading, an intermediate level between the heading and the full code.
- 8 digits
- The full code used on customs and tax documents. Example: 6109.1000 for cotton T-shirts.
The same product can sit in different codes when the material, the way it is made or the packing changes. The tariff can also change between years, so search the year that applies to your invoice.
Common HS codes in Pakistan
Some codes come up again and again in import and export work. Use them as a starting point, then confirm the exact code for your product. The codes below are from the Pakistan Customs Tariff 2026-27 published by FBR.
| PCT code | What it covers |
|---|---|
| 1006.3010 | Basmati rice, milled or semi-milled |
| 1001.9900 | Wheat, other than seed |
| 1701.9910 | White crystalline cane sugar |
| 0902.3000 | Black tea in retail packs of 3 kg or less |
| 1511.1000 | Crude palm oil |
| 2523.2900 | Portland cement, other than white cement |
| 3102.1000 | Urea fertiliser |
| 3004.2000 | Medicaments containing antibiotics, in retail packings |
| 5205.2300 | Cotton yarn, combed single yarn of 43 to 52 metric number |
| 5209.4200 | Denim, woven cotton fabric over 200 g/m2 |
| 6302.3110 | Cotton bed sheets, mill-made |
| 6302.6010 | Cotton towels, mill-made |
| 6109.1000 | T-shirts, singlets and other vests of cotton |
| 6105.1000 | Men's or boys' shirts of cotton, knitted |
| 6115.9500 | Socks and other hosiery of cotton |
| 4203.1010 | Jackets of leather or composition leather |
| 6403.9900 | Leather footwear, other |
| 9018.9090 | Surgical and medical instruments and appliances, other |
| 8517.1390 | Smartphones, other than assembly kits |
| 8711.2090 | Motorcycles and mopeds of 51 cc to 250 cc, other than kit form |
This table is a short starting list, not a classification decision. A customs agent or FBR can confirm the code for your exact product and packing.
How to find the right HS code for your product
Follow these steps in order. If two codes both look possible, stop and ask a customs agent or FBR before you file.
- Describe the product in plain words: what it is, what it is made of, and what it is used for.
- Search the tariff for the shortest word that names it. A short word finds more than a long description.
- Match the material and the way the product is made. A cotton shirt and a polyester shirt sit in different codes.
- Check the packing and the intended use when the tariff separates on them, such as retail packs or bulk packs.
- Read the full description of every candidate. The last part of the line often holds the difference.
- Choose the eight-digit code and note the reason you chose it, so the same product gets the same code next time.
- When you are unsure, ask a customs agent or FBR. A wrong code costs more than a question.
For worked examples, see the T-shirt HS code guide, the shirts guide and the hoodies guide. If you want the basics first, read what an HS code is and how to find the right one.
Why the right code matters
- Clearance. A wrong code can stop a shipment at customs while the classification is checked, and the delay costs the same as the error.
- Duty and taxes. The code decides the duty and tax treatment of the goods. A wrong code means the wrong amount is paid, in either direction.
- Penalties. An incorrect declaration can lead to penalties and audit questions, even when the mistake was not deliberate.
- Records. Invoices, refunds and reporting all reference the code. One wrong code spreads through the whole paper trail.
This finder shows reference entries from the official tariff. It does not issue a binding classification, and it does not set your tax rate. FBR or Customs decides a classification. For invoicing, see how FBR digital invoicing works.
Frequently asked questions
What is an HS code in Pakistan?
An HS code is the number that identifies a product for trade. Pakistan uses the international Harmonized System as its Customs Tariff, or PCT. Customs, importers, exporters and FBR all use the same number to know what a shipment or an invoice line contains.
Is an HS code the same as a PCT code?
In daily use, yes. PCT stands for Pakistan Customs Tariff, the country version of the HS. The same number appears under both names on customs and tax documents. This finder searches both, because people use both words for the same thing.
Can I use a code from this tool on an FBR invoice?
You can look up a code here, copy it and use it on your invoice lines. The finder shows reference entries from the official tariff. It does not submit anything to FBR and it does not confirm the code for your product, so confirm it with FBR or your tax adviser.
How do I choose between two possible codes?
Compare the material, the way the product is made, the packing and the intended use. The tariff separates products on those facts. If both codes still fit, ask a customs agent or FBR for a decision before you file.
Do HS codes change every year?
They can. FBR publishes the tariff for each financial year, and codes and wording can move between years. Search the year that applies to your invoice, then confirm the code before you file.
What if my product is not in the results?
Try a shorter or more general word, for example “cotton” instead of a brand name. If the product is still missing, ask FBR or a customs agent for the correct code. You can also open the official tariff and search it directly.