Imported Vehicle Excise: Table IA and the Separate Electric-Car Bands

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A buyer should obtain a duty calculation for the exact vehicle before treating a dealer's percentage as the total import bill. Finance Act 2026 includes more than one excise entry relevant to imported vehicles.

New Table IA

The table describes imported cars, SUVs and other specified passenger vehicles, including specified electric vehicles, station wagons and double-cabin pickups, with listed headings. Its cylinder-capacity bands specify 86% for 2,000cc through 3,000cc and 92% above 3,000cc. Read the full description and classification; the heading alone does not settle every vehicle's treatment.

Separate CBU electric-car entry

New serial 55A addresses imported CBU electric cars and SUVs using customs value under section 25: 0% not exceeding USD 75,000; 30% above USD 75,000 through USD 110,000; and 40% above USD 110,000. Do not mechanically combine separate entries or apply cylinder-capacity assumptions to an EV without resolving the applicable treatment.

A zero band is not a zero landed-tax bill

The 0% figure in that excise entry does not waive customs duty, sales tax, registration costs or every other charge. Obtain a component-by-component assessment using the correct value, classification, import date and relevant notifications.

Source and scope

Finance Act 2026, official FBR gazette, PDF pages 72-75. Text reviewed on 14 October 2026. This explains the enacted amendment; a notification-dependent procedure must be checked separately before use.