Excise Duty

The Excise Fee is administered under the Punjab Excise Act 1914 and the Prohibition (Enforcement of Hadd) Ordinance 1979. The Excise Fee/Duty is levied on various excisable articles including liquor medicinal opium powder liquor vends etc The following taxes are collected under the head of Excise Fee the details are as follows

Still Head Duty

It is payable by licensee before the issue of any consignment from a Distillery unless the issue is in bond

• At the rate of PKR.12/- per litre on Beer
• At the rate of PKR.600/- per LP Gallon on Pakistan Made Foreign Liquor (PMFL)

Vend Fee

It is payable on the sale of liquor/beer/wine by Vender. The fee shall be fixed at the current rates of vend fee of actual sales after every 10 days and shall be payable within seven days thereof.

• At the rate of PKR.1600/- per Bulk Gallon or 6 Quart Size Bottles on Pakistan Made Foreign Liquor (PMFL)
• At the rate of PKR.85/- per litre on Beer

Duty on the Manufacture of Rectified Spirit

It is a duty on a Distillery payable by consignee in advance

• At the rate of  PKR.100/- per Gallon on Rectified Spirit
• At the rate of  PKR 5.00 per Gallon Rectified Spirit for industrial use

The Punjab Excise Act,1914

The Act was passed on 12th January 1914 and came into force with effect from 1st February 1914 vide Punjab Government Notification No.112 dated 23rd January 1914. The Act was amended time to time. Act deals with the power of the Government to import, export, transport, manufacture of intoxicants and manufacture/production of alcoholic drinks in breweries as well as distilleries. The power of the Government to grant permission or license is exclusively in regard to the aforesaid intoxicants, production of alcoholic products. A number of licenses/permits are issued under Punjab Excise Act, 1914 and the rules made there under (as contained in Manual Volume-II and Punjab Prohibition (Enforcement of Hadd) Order and rules 1979) for medicinal or industrial use on payment of requisite fee/duty.

Duty on Excisable Articles (Section 31 of the Punjab Excise Act 1914)

A duty at such rate or rates as the Provincial Government direct, may be imposed either generally or for any specified local area on any excisable article.

• Imported, exported or transported in accordance with the provisions of section 16
• Manufactured or cultivated under any license granted under section 20
• Manufactured in any distillery established or any distillery or brewery licensed under section 21
• Duty shall not be imposed on any article which has been imported into Pakistan and was liable on importation to duty under the Tariff Act 1894, or the Sea Customs Act 1878.

Manner in which Duty is Levied (Section 32 of the Punjab Excise Act 1914)

Subject to such rules regulating the time, place and manner as the Board of Revenue may prescribe such duty shall be levied rateably on the quantity of excisable article imported, exported, transported, collected or manufactured in or issued from a distillery brewery or warehouse.

Provided that duty may be levied on:

• Intoxicating drugs by an average rate levied on the cultivation of the hemp plant or by a rate charged on the quantity collected
• Spirit or bear manufactured in any distillery established or any distillery or brewery licensed under this Act in accordance with such scale of equivalents calculated on the quantity of materials used or by the degree of attenuation of the wash or wort as the case may be as the Provincial Government may prescribed
• Tariff by a tax on each tree from which the tariff is drawn

Detail of Rates of Different Levies/Fees

Liquor Permits

Only two below mentioned categories of persons can consume liquor in Pakistan:

• Non-Muslim Citizens of Pakistan
• Non- Muslim Foreigners & Non-Muslim Tourists

Procedure to Obtain Permit

Foreigners or Tourists

Non-muslim foreigners and non-muslims Tourists can obtain liquor permits from the Excise and Taxation Officer/Prohibition Officer of the district after visiting the following vend shops at prescribed times after submitting documents at the front offices of the hotels.

Required Documents

1. Application Form duly filled in
2. Permit Fee at the rate of PKR. 100/- per calendar month or part thereof
3. Copy of Valid Passport

Citizens Of Pakistan

Non-Muslim Citizens of Pakistan can obtain liquor permit in form PR-I from the Excise & Taxation Offices situated in all the districts of Punjab after submitting the documents.

Required Documents

1. Application Form duly filled in
2. Permit Fee at the rate of PKR.50/- per calendar month or part thereof
3. Copy of National Identity Card
4. Certificate from the Religious Heads

They may also obtain liquor from the aforementioned vend shops/hotels according to the below mentioned quantity of liquor upto 6 units in a month:

• One quart size bottle of any kind of spirit including liquor
• (Or) three quart size bottles of Wine 
• (Or) twenty bottles of Beer (500ml each)

Licensed Ved Shops

Lahore

• Avari Hotel, The Mall Road
• Four Points by Sheraton, Egerton Road
• Pearl Continental Hotel, The Mall Road
• Ambassador Hotel, Davis Road

Rawalpindi

• Pearl Continental Hotel, The Mall Road

Murree 

• P.C. Bhurban

Multan

• Ramada Hotel, Abdalli Road

Faisalabad

• Serina Hotel, Club Road

The Application Forms for the purpose are available at the front offices of the aforementioned hotels. The liquor permit in Form PR-II is invariably issued the same day after fulfilling the legal/codal formalities. The time of visit of Excise & Taxation Officers/Prohibition Officers will be displayed at the front offices of the above hotels. You may also obtain liquor permit by visiting the Excise & Taxation Office situated in all District of Punjab fulfilling the aforementioned formalities but you will have to obtain liquor from the above vend shops/hotels.