I still hope this feature is not yet implemented in currently available PAN OS. Reference discussion: Re: QoS on Tagged VLAN Sub-interface
Subject: Sub-interface based QoS on PA-5000
FR ID: 1768
Subject: QoS Bandwidth Policing
FR ID: 2475
For questions like these, it's best you reach out to your SE or sales contact. He might give you some more insight.
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