Federal Excise Duty

Federal excises are levied and governed under the Federal Excise Act, 2005. Rates of Federal Excises have been stipulated in the First Schedule to the Act, which lays down rates on commodities and services. Excise duty on certain commodities is also adjusted against the sales tax liability and vice versa. Such commodities have been specified in the Second Schedule to the Act.

Federal Excise exemptions are mainly governed by the Third Schedule to the Act.

Procedure and documentation for registration, payment, collection, repayment of tax and other ancillary functions to give effect to the provisions of the Act have mainly been stipulated in the Federal Excise Rules.

Federal Excise duties are administered and managed by Medium and Large Taxpayers’ Units and Regional Tax Officers. In order to find various Taxpayers’ Units  and their contact information, please click here.