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HS Code 8431.20 : Of machinery of heading 8427

The 6-digit Harmonized System (HS) code for of machinery of heading 8427 is 8431.20. Under the 2026 Pakistan (FBR), the representative MFN general duty rate is 0% [Federal Board of Revenue (Pakistan)].

Chapter

Ch 84

Heading

8431

Subheading

8431.20

PK MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 84

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

Heading 8431

8431

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

Subheading .20

.20

Of machinery of heading 8427

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Pakistan (Federal Board of Revenue - FBR)

8431.20

Representative Customs Duty Rate

Verified July 2026 · FBR Source

MODULE 5: PAKISTAN IMPORT DUTY & SALES TAX BREAKDOWN

FBR Base Customs Duty

First Schedule Tariff [FBR]

Sales Tax on Imports

18.00 %

Landed Cost Base [Sales Tax 18%]

De Minimis Threshold

PKR 5,000 (~$18)

Customs Exemption

Notice: Pakistan customs entry, PCT tariff classification, customs duties, Regulatory Duties (RD), and 18% Sales Tax are governed by the Federal Board of Revenue (FBR). Always verify declarable lines with FBR prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 8431.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 8431.20.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

7.5% – 25% Additional Duty (China Origin)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Of machinery of heading 8427

MODULE 11: Pakistan FBR Advance Classification Ruling

Legally binding classification rulings issued by Federal Board of Revenue for HS 8431.20.

Query official FBR portal:

Search FBR Pakistan Portal for 8431.20 →

Pakistan FBR Customs Lines (8431.20)

National line-level (8/10-digit) detail for Pakistan (FBR): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Federal Board of Revenue (Pakistan)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
8431.10	Subheading under Heading 8431	Compare Subheading 8431.10 →
8431.31	Subheading under Heading 8431	Compare Subheading 8431.31 →
8431.39	Subheading under Heading 8431	Compare Subheading 8431.39 →
8431.41	Subheading under Heading 8431	Compare Subheading 8431.41 →
8431.42	Subheading under Heading 8431	Compare Subheading 8431.42 →
8431.43	Subheading under Heading 8431	Compare Subheading 8431.43 →
8431.49	Subheading under Heading 8431	Compare Subheading 8431.49 →

Official Primary Sources & Authority References

Federal Board of Revenue Pakistan (FBR) ↗

Official Pakistan Customs tariff schedule, 18% Sales Tax, and SAFTA rules.

FBR Advance Classification Ruling System ↗

Federal Board of Revenue binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Of machinery of heading 8427?

Under WCO Harmonized System 2022 and United States (USITC HTS), Of machinery of heading 8427 is classified under HS 8431.20 (Heading 8431, Chapter 84). The representative PK MFN general duty rate is 0%.

How is HS 8431.20 distinguished within Heading 8431 (Parts suitable for use solely or principally with the machinery of headings 8425 to 8430)?

Heading 8431 covers Parts suitable for use solely or principally with the machinery of headings 8425 to 8430. Subheading 8431.20 specifically isolates Of machinery of heading 8427. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8431.

What are the primary candidate subheadings related to HS 8431.20?

Related subheadings under Heading 8431 include 8431.10, 8431.31, 8431.39, 8431.41, 8431.42, 8431.43, 8431.49. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Of machinery of heading 8427?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 8431.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Of machinery of heading 8427?

Commercial shipments of Of machinery of heading 8427 with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 8431.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 8431.20 in Pakistan?

Commercial imports of Of machinery of heading 8427 under HS 8431.20 into Pakistan are subject to 18% Sales Tax, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Pakistan?

The customs de minimis threshold for import shipments into Pakistan is PKR 5,000 (~$18). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Pakistan?

Customs declarations, import duty assessments, and FBR Advance Classification Ruling System for HS 8431.20 are administered by Federal Board of Revenue Pakistan (FBR).

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