Pakistan's customs tariffs bring in the largest single share of national revenue. Most dutiable items are subject to ad valorem duties that range from 0% to 30%. There is, in many cases, a 15% sales tax on imported goods (food, raw materials, and capital goods are exempt from this tax). Alcohol is levied at a rate up to 65%, but can be as high as 225%. These rates were substantially lowered in the late 1990s from an average high of 30% in the early 1990s.
Tariffs are levied on major items of export, but these rates are subject to change as measures are taken to encourage or discourage the export of raw materials. Exports of certain foods, used copper and brass utensils, and some hides and skins are banned. Trade with Israel, South Africa, and Taiwan is prohibited.