Contents

HS codes for building materials in Pakistan

The PCT codes for what a building-material dealer sells, by trade: sariya and steel, cement, sand and bricks, tiles and marble, sanitary, paint, electrical, hardware, wood and glass. You need one for every item on an FBR digital invoice.

Last checked: 11 November 2026. Every code below is copied from FBR's Pakistan Customs Tariff FY 2026-27. The right code depends on exactly what your product is, so read the tariff wording next to each code, not just our short name for it. This is general information, not tax advice; if a product could fit two codes, ask your tax adviser.

In short

  • On an FBR digital invoice, every item needs an HS code. PRAL's technical document writes it as four digits, a dot and four digits; its example is 0101.2100.
  • FBR's Pakistan Customs Tariff lists goods by PCT code in the same format, for example 2523.2900 for ordinary Portland cement.
  • One trade name can have several codes. The tariff splits goods by what they are made of, their size, their shape or finish, and for steel whether they are of secondary quality.
  • FBR rejects an invoice with no HS code, or with an HS code that does not match the sale type.

Before you choose a code

  • Match the tariff wording, not the trade name. "Girder", "T-iron" or "chadar" are not in the tariff; the shape, size and coating are.
  • Steel: "Of secondary quality" or "Other". Most steel headings have a code for goods of secondary quality and one for the rest ("Other"). If your goods are not sold as secondary quality, the "Other" code is the one to look at.
  • Check the units too. PRAL's document shows that FBR keeps the allowed units of measure for each HS code. Pick the FBR unit (KG, MT, numbers and so on) that FBR allows for your code.
  • Codes change. The tariff is revised every year. These codes are from the 2026-27 tariff.

Sariya and steel

Item PCT code In the tariff
Sariya (ribbed / deformed bars), straight lengths 7214.2090 Other bars and rods of iron or non-alloy steel, containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling: Other
Same, of secondary quality 7214.2010 Same heading: Of secondary quality
Sariya in coils 7213.1090 Bars and rods, hot-rolled, in irregularly wound coils, containing indentations, ribs, grooves or other deformations: Other
Plain round bars 7214.9990 Other bars and rods, hot-rolled (not of rectangular cross-section): Other
Angles (L) under 80 mm 7216.2100 L sections, hot-rolled, of a height of less than 80 mm
T sections under 80 mm 7216.2200 T sections, hot-rolled, of a height of less than 80 mm
L or T sections, 80 mm or more 7216.4090 L or T sections, of a height of 80 mm or more: Other (7216.4010 if over 150 mm)
I sections (beams), 80 mm or more 7216.3290 I sections: Other (7216.3210 if over 200 mm)
U sections (channels), 80 mm or more 7216.3190 U sections: Other (7216.3110 if over 150 mm)
Binding wire, plain 7217.1000 Wire of iron or non-alloy steel, not plated or coated
GI wire 7217.2000 Wire of iron or non-alloy steel, plated or coated with zinc
GI sheet, corrugated 7210.4190 Flat-rolled, 600 mm wide or more, otherwise plated or coated with zinc, corrugated: Other
GI sheet, plain 7210.4990 Flat-rolled, 600 mm wide or more, otherwise plated or coated with zinc, other: Other
Colour-coated sheet 7210.7090 Flat-rolled, 600 mm wide or more, painted, varnished or coated with plastics: Other (7210.7010 for VCM or PCM coated sheets not over 0.5 mm thick)
Steel pipe, round, welded 7306.3090 Other tubes and pipes, welded, of circular cross-section, of iron or non-alloy steel: Other
Steel pipe, square or rectangular 7306.6100 Other, welded, of square or rectangular cross-section
Steel doors, windows and frames 7308.3000 Doors, windows and their frames and thresholds for doors, of iron or steel
Scaffolding and shuttering 7308.4000 Equipment for scaffolding, shuttering, propping or pit-propping
Wire mesh (jaali), welded, galvanised 7314.3100 Other grill, netting and fencing, welded at the intersection, plated or coated with zinc
Wire mesh, not welded, galvanised 7314.4100 Other cloth, grill, netting and fencing, plated or coated with zinc

Cement, sand, crush and bricks

Item PCT code In the tariff
Grey cement (ordinary Portland) 2523.2900 Portland cement: Other
White cement 2523.2100 White cement, whether or not artificially coloured
Other hydraulic cements 2523.9000 Other hydraulic cements
Cement clinker 2523.1000 Cement clinkers
Lime (choona), quicklime 2522.1000 Quicklime
Lime, slaked 2522.2000 Slaked lime
Sand, silica or quartz 2505.1000 Silica sands and quartz sands
Sand, other natural 2505.9000 Natural sands: Other
Crush, bajri, gravel 2517.1000 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, road metalling or ballast
Marble chips and powder 2517.4100 Granules, chippings and powder, of marble
Bricks (fired clay) 6904.1000 Ceramic building bricks
Roof tiles (clay) 6905.1000 Roofing tiles
Concrete blocks and bricks 6810.1100 Articles of cement or concrete: building blocks and bricks
Concrete tiles and pavers 6810.1900 Tiles, flagstones, bricks and similar articles of cement or concrete: Other
Precast building parts 6810.9100 Prefabricated structural components for building or civil engineering
Ready mortar and concrete 3824.5000 Non-refractory mortars and concretes
Admixtures 3824.4000 Prepared additives for cements, mortars or concretes

Tiles, marble and granite

Ceramic tiles are split by water absorption and by whether they are polished. The water absorption is on the manufacturer's specification.

Item PCT code In the tariff
Tiles, water absorption up to 0.5%, polished 6907.2111 Flags and paving, hearth or wall tiles, water absorption not exceeding 0.5%: Tiles: Polished
Same, not polished 6907.2119 Same: Tiles: Other
Tiles, water absorption over 0.5% up to 10%, polished 6907.2211 Water absorption exceeding 0.5% but not exceeding 10%: Tiles: Polished
Same, not polished 6907.2219 Same: Tiles: Other
Tiles, water absorption over 10%, polished 6907.2311 Water absorption exceeding 10%: Tiles: Polished
Same, not polished 6907.2319 Same: Tiles: Other
Mosaic 6907.3000 Mosaic cubes and the like
Finishing ceramics 6907.4000 Finishing ceramics
Marble blocks and slabs, merely cut 2515.1200 Marble and travertine, merely cut into blocks or slabs of a rectangular shape
Marble tiles and slabs, simply cut 6802.2100 Marble, simply cut or sawn, with a flat or even surface
Marble, other worked (e.g. polished) 6802.9100 Other worked marble, travertine and alabaster
Granite blocks and slabs, merely cut 2516.1200 Granite, merely cut into blocks or slabs of a rectangular shape
Granite, simply cut 6802.2300 Granite, simply cut or sawn, with a flat or even surface
Granite, other worked 6802.9300 Other worked granite

Sanitary and plumbing

Item PCT code In the tariff
Wash basin (ceramic) 6910.1010 Of porcelain or china: Wash basin
Bath tub (ceramic) 6910.1020 Bath tubs ceramic
Cistern (ceramic) 6910.1040 Cisterns ceramic
Sink (ceramic) 6910.1050 Sink ceramic
Toilet / commode (ceramic) 6910.1060 Toilet ceramic
Urinal (ceramic) 6910.1070 Urinals ceramic
Water closet pan (ceramic) 6910.1080 Water closet pans
Kitchen sink, stainless steel 7324.1010 Sinks of stainless steel
Bath, basin or sink of plastic 3922.1000 Baths, shower-baths, sinks and wash-basins, of plastics
Toilet seat and cover, plastic 3922.2000 Lavatory seats and covers, of plastics
Taps, cocks and valves 8481.8090 Taps, cocks, valves and similar appliances: Other appliances: Other
Non-return (check) valves 8481.3090 Check (non-return) valves: Other
PVC pipe, rigid 3917.2390 Tubes, pipes and hoses, rigid, of polymers of vinyl chloride: Other
PPR pipe, rigid 3917.2200 Rigid, of polymers of propylene
PE pipe, rigid 3917.2100 Rigid, of polymers of ethylene
Plastic pipe fittings 3917.4000 Fittings, of plastics
Plastic water tank, over 300 litres 3925.1000 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l, of plastics
GI and malleable iron fittings, cast 7307.1990 Cast tube or pipe fittings of iron or steel: Other
Steel threaded elbows, bends, sockets 7307.9200 Threaded elbows, bends and sleeves (not cast, not stainless)

Paint

Paints are split by binder (polyester, acrylic or vinyl, or other) and by whether they are water-based or solvent-based. The binder is on the label or data sheet.

Item PCT code In the tariff
Emulsion, water-based, acrylic or vinyl 3209.1090 Paints based on acrylic or vinyl polymers, in an aqueous medium: Other
Water-based varnish, acrylic or vinyl 3209.1010 Same: Varnishes
Other water-based paint 3209.9090 Paints in an aqueous medium, other: Other
Enamel or solvent paint, polyester based 3208.1090 Paints based on polyesters, in a non-aqueous medium: Other
Enamel or solvent paint, acrylic or vinyl 3208.2090 Based on acrylic or vinyl polymers, in a non-aqueous medium: Other
Varnish, solvent, polyester based 3208.1010 Based on polyesters: Varnishes
Distemper 3210.0010 Distempers
Wall putty and surface fillers 3214.9090 Non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Other
Silicone sealant 3214.9010 Silicone sealant
Glazier's putty 3214.1010 Glaziers putty (mastic based on oil)
Thinner 3814.0000 Organic composite solvents and thinners

Electrical

Item PCT code In the tariff
House wire and cable, up to 1,000 V 8544.4990 Other electric conductors, for a voltage not exceeding 1,000 V, not fitted with connectors: Other
Flat flexible multi-core copper cable 8544.4920 Multi core, flexible, flat type copper, insulated
Cable over 1,000 V, up to 72,000 V 8544.6010 For a voltage exceeding 1,000 V but not exceeding 72,000 V
Solar (PV) cable, single conductor 8544.6020 Photovoltaic power cable having single conductor of kind used for solar
Co-axial cable 8544.2000 Co-axial cable and other co-axial electric conductors
Bare copper wire 7408.1900 Copper wire, of refined copper, maximum cross-section not over 6 mm
Circuit breakers, above 10 amp 8536.2010 Automatic circuit breakers: Circuit breakers above 10 amp
Circuit breakers, other 8536.2090 Automatic circuit breakers: Other
Fuses 8536.1090 Fuses: Other
Switches 8536.5099 Other switches: Other
Lamp holders 8536.6100 Lamp-holders
Plugs and sockets 8536.6990 Plugs and sockets: Other (8536.6910 with pins 16 and above)
LED bulbs 8539.5210 Light-emitting diode (LED) lamps: Bulb
LED tube lights 8539.5220 LED lamps: Tube
LED modules 8539.5100 Light-emitting diode (LED) modules

Hardware

Item PCT code In the tariff
Padlocks 8301.1000 Padlocks, of base metal
Door locks 8301.4000 Other locks
Furniture locks 8301.3000 Locks of a kind used for furniture
Hinges 8302.1090 Hinges, of base metal: Other (not for vehicles)
Door and window fittings 8302.4100 Other mountings, fittings and similar articles, suitable for buildings
Furniture fittings 8302.4200 Other mountings and fittings, suitable for furniture
Door closers 8302.6000 Automatic door closers
Castors 8302.2000 Castors
Nails (keel) 7317.0010 Nails, of iron or steel
Wood screws 7318.1200 Other wood screws
Self-tapping screws 7318.1400 Self-tapping screws
Screws and bolts 7318.1590 Other screws and bolts: Other
Nuts 7318.1690 Nuts: Other
Rivets 7318.2300 Rivets
Glue, retail pack up to 1 kg 3506.1000 Products for use as glues or adhesives, put up for retail sale, not exceeding a net weight of 1 kg
Polymer or rubber adhesives, other 3506.9190 Adhesives based on polymers or on rubber: Other

Wood, plywood and boards

Item PCT code In the tariff
Sawn wood, pine 4407.1100 Wood sawn lengthwise, over 6 mm thick, coniferous: Of pine
Sawn wood, other coniferous 4407.1900 Coniferous: Other
Sawn wood, teak 4407.2300 Tropical wood: Teak
Sawn wood, other tropical 4407.2900 Tropical wood: Other
Sawn wood, other 4407.9900 Other: Other
Plywood, tropical outer ply 4412.3100 Plywood, each ply not over 6 mm, with at least one outer ply of tropical wood
Plywood, other non-coniferous outer ply 4412.3400 Other, with at least one outer ply of non-coniferous wood (not listed in 4412.33)
Plywood, both outer plies coniferous 4412.3900 Other, with both outer plies of coniferous wood
Blockboard, tropical outer ply 4412.5100 Blockboard, laminboard and battenboard, with at least one outer ply of tropical wood
MDF, over 9 mm 4411.1400 Medium density fibreboard (MDF), of a thickness exceeding 9 mm
MDF, over 5 mm up to 9 mm 4411.1300 MDF, exceeding 5 mm but not exceeding 9 mm
MDF, up to 5 mm 4411.1200 MDF, not exceeding 5 mm
Chipboard (particle board) 4410.1100 Particle board, of wood
Wooden doors and frames 4418.2900 Doors and their frames and thresholds: Other (4418.2100 of tropical wood)
Wooden windows and frames 4418.1900 Windows, French-windows and their frames: Other (4418.1100 of tropical wood)
Wooden shuttering 4418.4000 Shuttering for concrete constructional work

Glass, aluminium and uPVC

Item PCT code In the tariff
Float glass, clear 7005.2900 Other non-wired float glass: Other
Float glass, tinted 7005.2100 Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground
Reflective or coated glass 7005.1000 Non-wired glass, having an absorbent, reflecting or non-reflecting layer
Wired glass 7005.3000 Wired glass
Toughened glass, not for vehicles 7007.1900 Toughened (tempered) safety glass: Other (not of a size and shape for vehicles, aircraft or vessels)
Laminated glass, not for vehicles 7007.2900 Laminated safety glass: Other (not of a size and shape for vehicles, aircraft or vessels)
Aluminium profiles (alloy) 7604.2990 Of aluminium alloys: Other: Profiles
Aluminium hollow profiles (alloy) 7604.2100 Of aluminium alloys: Hollow profiles
Aluminium doors, windows and frames 7610.1000 Doors, windows and their frames and thresholds for doors, of aluminium
uPVC / plastic doors and windows 3925.2000 Doors, windows and their frames and thresholds for doors, of plastics

Using HS codes in KeyTup

When Send sales to FBR is on, each product has an FBR section with its HS code, FBR unit, sale type and FBR rate.

  1. Open Products, edit a product and type its HS code, for example 7214.2090.
  2. Or put the codes in the hs_code column of the products import file and import them all at once.
  3. KeyTup will not send a sale to FBR while one of its products has no HS code; it tells you which product to fix.

Our FBR Digital Invoicing guide explains the rest of the setup.

Questions

What is the HS code for cement in Pakistan?

In FBR's Pakistan Customs Tariff 2026-27, ordinary grey Portland cement is 2523.2900 (Portland cement: Other) and white cement is 2523.2100. Other hydraulic cements are 2523.9000.

What is the HS code for sariya?

Ribbed (deformed) steel bars in straight lengths are 7214.2090, or 7214.2010 if of secondary quality. In coils they are 7213.1090. Plain round bars are 7214.9990.

What is the HS code for tiles?

Ceramic floor and wall tiles are under 6907.21 to 6907.23, chosen by water absorption (up to 0.5%, over 0.5% up to 10%, or over 10%) and whether they are polished. For example, polished tiles with water absorption up to 0.5% are 6907.2111.

Is the HS code the same as the PCT code?

FBR's Pakistan Customs Tariff lists goods by PCT code, written like 2523.2900. PRAL's Digital Invoicing document asks for the HS code in the same format; its example is 0101.2100.

What happens if I use the wrong HS code?

PRAL's document lists errors for an empty HS code and for an HS code that does not match the sale type: FBR rejects the invoice, and the sale is not reported until it is fixed. A code that FBR accepts can still be the wrong one for your goods, so check the tariff wording.

Sources