Exemption From Customs Duty on machinery and equipments

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS

(REVENUE DIVISION)

***

Islamabad, the 5th June, 2006.

 

NOTIFICATION

(CUSTOMS)

 

                                S.R.O. 575(I)/2006.-  In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 575(I)/2005, dated the 6th June, 2005, the Federal Government is pleased to exempt plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Table below, falling under the HS Codes specified in column (3) of that Table, from so much of the customs-duty, specified in  the First Schedule to the said Act, as is in excess of the rates specified in column (4) thereof, and the whole of Sales Tax leviable under the Sales Tax Act 1990 12[,provided that sales tax exemption shall not apply to Sr. Nos  13[ 1, 5, 17[5A] 21, 22, 23, 28, 28A, 29 and 36] of the said Table] , subject to the following  conditions, besides the conditions specified in column (5) of the Table, namely:-

 

2&6[(i).     the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board. This condition shall, however, not be applicable in respect of S. Nos. 1, 2, 6, 15, 20, 28, 11[29,31 and 35A] of the Table; and for such machinery, equipment and other capital goods imported as plant for setting up of a new industrial units 8[provided the imports are made against valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above];

 

6(ia).        [Omitted]              

 

(ii)                 except for S. No. 1, 8, 16, 18, 7[23,28,35 and 37] of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bonafide requirement. He shall furnish all relevant information Online to Pakistan Customs Computerized System 16[omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969. In already computerized Collectorates or Customs stations where the 16[Pakistan Customs Computerized System]  is not operational, the Project Director or any other person authorized by the Collector in this behalf shall enter the requisite information in the 16[Pakistan Customs Computerized System] on daily basis, whereas entry of the  data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; and

 

(iii)                in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings.

 

Explanation.- Capital Goods mean any Plant, Machinery, Equipment, spares  and accessories, classified in chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for-

 

(a)           the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like;

 

(b)           use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, dairy and poultry industry; or

 

(c)           service sectors listed at S. No. 16 of the table below, and includes the items mentioned in clause (a) above.

 

 

2[TABLE

 

S. No

Description

PCT heading

Custom Duty

Conditions

(1)

(2)

(3)

(4)

(5)

1

Agricultural Machinery

 

 

 

 

A)  Land Leveling Machinery                 And Equipment

   

20[If used for agriculture sector]

 

1) Bulldozers and angle dozers

8429.1100, 8429.1900

0%

 

 

2) Graders and levelers

8429.2000

0%

 

 

3) Scrappers

8429.3000

0%

 

 

4) Bulldozer and angle dozer blades.

8431.4200

0%

 

 

5) Bulldozers, pulled soil scrappers,    capacity 20-25m3.

3[8429.1100 8429.1900 8429.3000]

0%

 

 

6) Laser land-levelers, hydraulically    driven land levelers, land planers,     stone collectors (capacity 1.5-2.5m) and    wind rowers (capacity 1.5-2.5 m).

8432.8090

0%

 

 

7) Survey equipment.

9015.2000, 9015.8000

0%

 

 

(B)  Tillage, Seeding And  Planting     Machinery And Equipment

   

 

 

1) Ploughs

8432.1010, 8432.1090

0%

 

 

2) Harrows, scarifiers, cultivators      including inter-row cultivators,      weeders, tillers, hoes, rotary hoes and rotary tiller weeders (above 90 HP).

8432.2100, 8432.2910, 8432.2990

0%

 

 

3) Seeders, planters, pneumatic planters, transplanters, vegetable seedling      transplanters, paddy seeding raising        equipment, cane ratoners, cane planters     and mechanical hand diblers.

8432.3010, 8432.3090

0%

 

 

4) Rotavators.

8432.8010

0%

 

 

5) Para plow-sub-soiler (with vibratory mechanism) and bed shapers.

8432.8090

0%

 

 

6) Discs for agricultural ploughs

8432.9000

0%

 

 

(C) Fertilizer and Plant Protection        Equipment.

   

20[If used for agriculture sector]

 

1) Spray pumps (gear and   diaphragm     type).

8413.8110, 8413.8190

0%

 

 

2) All types of mist blowers.

3[8414.8090]

0%

 

 

3) All types of sprayers (self    propelled, manual, power driven, ULV,     tractor/trolley mountable) and electronic knapsack sprayers excluding manual knapsack sprayers.

8424.8100

0%

 

 

4) Spray nozzles assembly,   spray nozzles and nozzles tips.

8424.9010

0%

 

 

5) Herbicides applicators (including band applicators), fire band weed applicators, granular applicators, slurry spreaders, manure spreader/ composite shredder.

8432.4000, 6[8432.8090]

0%

 

 

6) Dust application machinery and equipment

8432.8090

0%

 

 

(D)    High Efficiency Irrigation and Drainage Equipment.

   

20[If used for agriculture sector]

 

1) Submersible pumps (up to  75 lbs and      head  150 meters)    and field drainage pumps.

8413.7010

0%

 

 

2) Sprinklers including high   and low pressure (center pivotal) system, conventional sprinkler equipment, water reel traveling sprinkler,    drip or trickle irrigation equipment, mint irrigation sprinkler system.

3&4[8424.8100] 6[8424.2010]

0%

 

 

3) Tile drain laying  equipment.

8426.4900

0%

 

 

4) Dredger/ excavator/ dragline    equipment/ back hoe trenchers;

9[Omitted] 8429.5900

0%

 

 

 5)  Tractor mounted rotary ditcher or chain trencher (excluding tractor).

8430.6900

0%

 

 

6) Direct power rotary drilling rigs.

8430.4900

0%

 

 

7) Canal concrete lining machine.

8430.5000

0%

 

 

8) Air release valves, pressure gauges, water meters, back flow preventers, and automatic controllers.

8481.1000, 8481.3000, 9026.2000, 9[Omitted] , 4[9032.8990]

0%

 

 

3[Omitted)

   

 

 

(E) Harvesting and Threshing   Machinery.

   

20[If used for agriculture sector]

 

1) Fodder rake.

8201.3000

0%

 

 

2) Pruner/shears.

14[Respective Headings]

0%

 

 

3) Forage choppers.

8433.2000

0%

 

 

4) Haymaking and bailing machinery.

8433.3000

0%

 

 

5) Straw or fodder balers.

8433.4000

0%

 

 

6) Combine harvesters – threshers.

8433.5100

0%

 

 

7) Root or tuber harvesting machines.

8433.5300

0%

 

 

8) Sugarcane, potato, onion, garlic, fruit, groundnut etc., harvester/ digger;

8433.5300, 8433.5900

0%

 

 

9) Cotton picker, stock pullers cum shredder, rotary slusher.

8433.5900

0%

 

 

10) Fodder/forage wagon.

3[8716.8090]

0%

 

 

(F) Post-harvest Handling and Processing Machinery.

   

20[If used for agriculture sector]

 

1) Fodder and feed cube making machinery.

8433.4000

0%

 

 

2) Machinery for cleaning, sorting or grading eggs, fruits or other agriculture produce including Stationery/moveable seed processing units

8433.6000

0%

 

 

3) Plants and essence extractors for flowers/horticulture.

8436.8000

0%

 

 

4) Machine for cleaning, sorting or grading seed, grain or dried leguminous vegetables.

8437.1000

0%

 

 

10[5) Rice whitener, rice polisher, rice flow meter and magnetic separator.

8437.8000 and respective headings]

0%

 

 

(G) Dairy, Livestock and Poultry, Machinery.

   

20[If used for agriculture sector]

 

1) Milk chillers irrespective of the fact whether manufactured   locally or not.

8418.6910, 8418.6990

0%

 

 

2) Milking machines.

8434.1000

0%

 

 

3) Dairy machinery

8434.2000

0%

 

 

4) Milk evaporator.

8419.3900

0%

 

 

5) Tubular heat exchanger (for pasteurization).

8419.5000

0%

 

 

6) Cream separators.

8421.1100

0%

 

 

7) Homogenizer.

8434.2000

0%

 

 

8) Milk processing plant, milk spray drying plant, Milk UHT plant.

8419.8100  9[8419.3900]

0%

 

 

3[omitted]

 

0%

 

 

10) Machinery for preparing animal feeding stuffs.

8436.1000

0%

 

 

11) Slurry digester.

8436.8000

0%

 

 

12) Veterinary equipment

9018.9090

0%

 

 

13) Incubators, brooders and other poultry equipments.

8436.2100,

8436.2900

0%

 

 

14) Evaporative Air Cooler/Cooling System.

8479.6000

0%

 

 

15) Evaporative Cooling Pad.

8479.9010

0%

 

 

16) Grain storage silos for poultry.

9406.0030

0%

 

 

17) Insulated sand witch panels

3&9[Respective heading]

0%

 

 

18) 9[Dairy, Livestock and poultry sheds].

3[9406.0020]

5%

 

 

10[(19)   Milk filters.

8421.3990

0%]

 

 

(H)   Green House Farming and Other Green House Equipment.

   

20[If used for agriculture sector]

 

 1)  Geo-synthetic liners (PP/PE Geo synthetic films of more than   500 microns).

3921.9010, 3921.9090

0%

 

 

3[omitted]

   

 

 

3) Tunnel farming equipment.

8430.3100,

8430.3900

0%

 

 

4) Green houses (prefabricated).

9406.0010

0%

 

 

(I)   Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries Like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc.

   

1. In respect of goods of Sr.No. 1(I), the 15[Division concerned] shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide requirement. The authorized officer of  15[that Division] shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

1) Packing or wrapping machinery (including heat shrink wrapping machinery).

8422.4000

0%

2.  The goods shall not be sold or otherwise disposed of within a period of five years of its import except with the prior approval of the FBR.

 

2) Scales for continuous weighing of goods on conveyors.

8423.2000

0%

 

 

3) Machinery for the preparation of meat or poultry.

8438.5000

0%

 

 

4) Conveyor belt of a kind used in slaughter house.

3[8428.3300]

0%

 

 

5) Evaporators for juice concentrate.

3[8419.8990]

0%

 

 

6) Machinery used for dehydration and freezing.

8419.3100, 8418.6990

0%

 

 

7) Heat exchange unit.

8419.5000

0%

 

 

8) Machinery used for filtering and refining of pulps/juices.

3[8421.2200]

0%

 

 

9) Machinery for filling, closing, sealing or labeling   bottles, canes etc.

8422.3000

0%

 

 

10) Presses, crushers and similar machinery used in the   manufacture of fruit juices.

8435.1010

0%

 

 

11) Shear machinery.

8433.2000

0%

 

 

12) Machinery used in the     milling industry.

8437.8000

0%

 

 

13) Machinery for the preparation of roots, nuts or vegetables.

8438.6000

0%

 

 

14) Pressing and ginning machinery for cotton ginning industry.

3[8445.1990] 8479.8990

0%

 

 

 15) Solar heating equipment.

8541.4000

0%

 

 

16) Complete Rice Par Boiling Plant

8419.8990

& other Respective Headings.

0%

Nil

 

(J)   Horticulture and Floriculture

   

Nil

 

1) Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding

8441.3000

0%

 

 

2) Evaporative air coolers

8479.6000

0%

 

 

3) PU panels (Insulation)

9[Respective headings]

0%

 

 

4) Battery Operated Fork Lifters (upto 3 tons)

8427.1000

0%

 

 

5) Gen set 10-25 KVA

8502.1120, 8502.1130

0%

 

 

6) Refrigerating machines with engine fitted on common base for refrigerated containers.

8418.6920

0%

 

 

7) Knives & cutting blades

8208.4000

0%

 

 

8) Other refrigerating or freezing chests, cabinets

8418.5000

0%

 

 

9) Other machinery

8438.8090

0%

 

 

10) Tubes, pipes and hollow profiles of iron and steel

7304.3100 7304.3900

0%

 

 

11) Hand tools

Respective Headings

0%

 

 

12) Agricultural horticultural machinery & parts thereof

8432.0000

0%

 

 

13) Other agricultural, horticultural, forestry or be-keeping machinery.

3[8436.8000]

0%

 

 

9[(K) Fish or shrimp farming and seafood processing machinery and equipment.

   

1. The 15[Division concerned] shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide requirement. 

 

 

   

The authorized officer of 15[that Division] shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted]/ One Customs against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

2.  The goods shall not be sold or otherwise disposed of within a period of five years of its import except with the prior approval of the FBR.]

 

(1) Compressor

8414.8090

0%

 

 

(2) Generator

8502.1130, 8502.1190, 8502.1200

0%

 

 

(3) Condenser

8418.9990

0%

 

 

(4) Ammonia Gas pipes

7411.2900

0%

 

 

(5) Flat freezer

8418.3000

0%

 

 

(6) Boast freezer

8418.4000

0%

 

 

(7) Fiber glass tubs

7019.9090

0%

 

 

(8) Insulated plants

8418.6990

0%

 

 

(9) IQF plants

8438.5000

0%

 

 

(10) Flak ice plants

8414.6990

0%

 

 

(11) Fish filleting machine

8438.5000

0%

 

2

Machinery and equipment for development of grain handling and storage facilities.

Respective Headings

0%

Nil

3

Cool chain machinery and equipment.

Respective Headings

0%

Nil

4

Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority.

   

Nil

.

1) UPS, inverters/converters.

8504.4010  8504.4090

5%

 

 

2) Fax machines

8443.3260

5%

 

 

3) Photo copiers

8443.3910

5%

 

 

4) IP Phones

8517.1890

5%

 

 

5) Telephone sets/head sets.

8517.1100

5%

 

 

6) Dialers

8517.7000

5%

 

 

7) Generator.

8502.1200

5%

 

 

8) Cat 5/Cat 6/Power cables

8544.4990

5%

 

 

9) PAPX Switch

8517.6290

5%

 

 

10) Multimedia projectors

8528.6110

5%

 

 

11) Video conferencing equipment.

8525.8090

5%

 

 

12) CCTV

8525.8010

5%

 

 

13) Plasma TV

8528.7212

5%

 

 

14) PUD’s

8525.8090

5%

 

 

15) Dedicated telephone exchange system for call centers.

8517.6290

5%

 

 

6[16.  Parts, voice cards.

8517.7000

5%

 

 

17.  Other (digital call recorders)

8519.8990

5%

 

 

18.  VAST terminals

8525.6040]

5%

 

5

Following items imported by the local assemblers of vehicles and companies having CNG licenses:

   

Only approved models or brands as mentioned in chapter VII of the Customs General Order No 12 of 2002 dated 15th June 2002 shall be entitled to this exemption.  The importer shall also furnish quality certificate of the original manufacturer duly witnessed by the designated third party inspectors mentioned in chapter VII of the above stated Customs General Order regarding safety standards as laid down in Pakistan CNG Rules, 1992.

 

1) Compressors

8414.8030

5%

-do-

 

2) Mass Flow CNG dispensers

8413.1100

5%

-do-

 

3) Storage cylinders

7311.0000

0%

-do-

 

4) CNG vehicle Cylinders.

7311.0000

0%

-do-

 

5) CNG vehicle conversion kits.

8409.9191, 8409.9991

0%

-do-

 

10[5A) LPG Dispensers imported by a company having LPG licence.

8413.1100

5%

Only approved models or brands as approved by Oil and Gas Regulatory Authority (OGRA) and notified by the Federal Board of Revenue shall be entitled to this exemption.  The importer shall also furnish quality certificate of the original manufacturer duly witnessed by the designated third party inspectors as notified by the authorized government agency regarding safety standards as laid down in LPG (Production and Distribution) Rules, 2001;

17[5A

Following items imported by the companies having LPG licence:-

 

10%

Only approved models or brands as approved by Oil and Gas Regulatory Authority (OGRA) and notified by the Federal Board of Revenue shall be entitled to this exemption.  The importer shall also furnish quality certificate of the original manufacturer duly witnessed by the designated third party inspectors as notified by the authorized government agency regarding safety standards as laid down in LPG (Production and Distribution) Rules, 2001;   

 

(1)  LPG pumps

8413.1990

10%

-do-

 

(2)   Control panels

8537.1090, 8537.2000

10%

-do-

 

(3)   LPG Dispensers

8413.1100

10%

-do-

 

(4)   LPG vehicle conversion kits.

8409.9199

10%

-do-]

6.

Machinery and equipment for initial installation, balancing, modernization, replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting.

Respective Headings

5%

Nil

7

Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:-

   

6[Locally manufactured goods of description as specified in column (2) and pre-fabricated buildings can also be imported upon fulfillment of the following conditions, namely:- (a) The project requirement shall be approved by the Board of Investment (BOI).  The authorized officer of BOI shall certify the item wise requirement of the project in the prescribed format and manner as per Annex-B and shall furnish all relevant information Online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under Section 155D of the Customs Act, 1969 (IV of 1969);

 

 

   

(b) the exception shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts.

 

 

   

(c) only those importers shall be eligible to avail the aforesaid exception whose cases are recommended and forwarded by BOI to FBR;

 

 

   

(d) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be construed as a criminal offence under the Customs Act, 1969 (IV of 1969)]

 

A. Medical Equipment.

   

 

 

1) Dentist chairs

9402.1010

5%

-do-

 

2) Medical surgical dental or veterinary furniture

3[9402.9090]

5%

-do-

 

3) Operating Table.

9402.9010

5%

-do-

 

4) Operating Lights.

9[9018.9090]

5%

-do-

 

5) Emergency Operating Lights.

9405.4090

5%

-do-

 

6) Hospital Beds with mechanical fittings

9402.9020

5%

-do-

 

7) Gymnasium equipment.

9506.9100

5%

-do-

 

8) Cooling Cabinet.

8418.5000

5%

-do-

 

9) Refrigerated Liquid Bath.

3824.9099

5%

-do-

 

10) Contrast Media Injections (for use in Angiography & MRI etc).

3822.0000

5%

-do-

 

11) Breathing Bags.

9020.0020

5%

-do-

 

12) Automatic blood cell counter.

9018.9090

0%

-do-

 

13). Automatic Cell Separator for preparation of platelets.

9018.9090

0%

-do-

 

B.   Cardiology/Cardiac    Surgery Equipment

   

 

 

1) Cannulas.

9018.3940

5%

-do-

 

2) Manifolds.

8481.8090

5%

-do-

 

3) Intra venous cannula i.v. catheter.

9018.3940

5%

-do-

 

C.    Disposable Medical  Devices

   

 

 

1) Self disabling safety sterile syringes. 

9018.3110

5%

-do-

 

2) Insulin syringes.

9018.3110

5%

-do-

 

3) Burettes.

7017.9000

5%

-do-

 

E.   Other Related Equipments

   

 

 

1) Fire extinguisher.

8424.1000

5%

-do-

 

2) Fixtures & fittings for hospitals

Respective Headings

5%

-do-

8.

i. Machinery, equipment and other   items required for setting up, up-gradation and expansion of hotels (3 stars and above), tourism; sporting and other recreation services related projects as approved by the Ministry of Tourism.

Respective Headings

5%

6&20[(i) tourism departments of Provincial Governments, Gilgit-Baltistan, FATA and Department of Tourist Services of Capital Administration and Development Division shall approve the project. The project requirement shall, however, be determined by the Directorate of Input/output Co-efficient Organization (IOCO) on the format prescribed as Annex-B to this notification.  The authorized officer of IOCO shall furnish all relevant information Online to Pakistan Customs Computerized System against a specific user ID and password obtained under Section 155D of the Customs Act, 1969 (IV of 1969)

 

 

   

(ii)     Locally manufactured goods of description as specified in column (2) and pre-fabricated building can also be imported upon fulfillment of the following conditions, namely:- (a) the exception shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts; (b) only those importers shall be eligible to avail the aforesaid exception whose cases are recommended and forwarded by IOCO to FBR; and (c) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import.  Breach of this condition shall be construed as a criminal offence under the Customs Act, 1969; (iii)  the importer shall furnish an undertaking in such form as may be prescribed by the Collector of Customs covering the amount of customs-duties and taxes at the time of clearance of goods and shall declare that the goods shall be used or installed in the approved project; and (iv) the undertaking shall be discharged subsequently on production of a certificate of installation or consumption as per Annex-D to this notification within one year of the date of importation of the goods from the Assistant Collector or Deputy Collector of Customs within whose jurisdiction the project is located to the effect that the goods have been duly installed or consumed, as the case may be.]

 

ii. Machinery and equipment for   hotels (below 3 stars).

Respective Headings.

5%

6[-do-]

9

1. Machinery, equipment, materials, capital goods, specialized vehicles (4×4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mineral exploration phase.

Respective  Headings

0%

1. This concession shall be available to those Mineral Exploration and Extraction Companies or their authorized operators or contractors who hold permits, licences, leases and who enter into agreements with the Government of Pakistan or a Provincial Government.

 

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase.

   

2. Temporarily imported goods shall be cleared against a security in the form of a post dated cheque for the differential amount between the statutory rate of customs duty and sales tax and the amount payable under this notification, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re-exported on conclusion of the project.

 

 

   

3.  The goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs duties and taxes leviable at the time of import. These shall however be allowed to be transferred to other entitled mining companies with prior approval of the Board.

10

1. Machinery, equipment, materials, capital goods, specialized vehicles (4×4 non luxury) i.e  single or double cabin pickups,  accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase. Imports made for mine construction phase shall also be entitled to deferred payment of duty for a period of five years. However a surcharge @ 6% per annum shall be charged on the differed amount.

Respective Headings

5%

-do-

 

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase.

   

 

19[10A

Coal mining machinery,  equipment, spares  including vehicles for site use i.e single or double cabin pick-ups imported for Thar Coal Field.

Respective Headings

0%

This concession shall be available to those Mining Companies or their authorized operators or contractors who hold permits, licences, leases and who enter into agreements with the Government of Pakistan or a Provincial Government.

 

 

   

The goods shall not be sold or otherwise disposed of without prior approval of the Board and the payment of customs duties and taxes leviable at the time of import.  These shall, however, be allowed to be transferred to other entitled mining companies with prior approval of the Board.]

11

1.  Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through oil, gas, coal, wind and wave energy including under construction projects, which entered into an implementation agreement with the Government of Pakistan.

Respective Headings

5%

6[(i)This concession shall also be available to primary contractors of the project upon fulfillment of the following conditions, namely:-

 

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project.

   

(a)the contractor shall submit a copy of the contract or agreement under which he intends to import the goods for the project;

 

 

   

(b) the chief executive or head of the contracting company shall certify in the prescribed manner and format as per Annex-A that the imported goods are the projects bona fide requirement; and

 

 

   

(c)the goods shall not be sold or otherwise disposed of without prior approval of the FBR on payment of customs-duties and taxes leviable at the time of import;

 

 

   

(ii)temporarily imported goods shall be cleared against a security in the form of a post dated cheque for the differential amount between the statutory rate of customs- duty and sales tax and the amount payable under this notification, along with an undertaking to pay the customs- duty and sales tax at the statutory rates in case such goods are not re-exported on conclusion of the project.]

12

1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through gas, coal, hydel, and oil including under construction projects.

Respective Headings

5%

-do-

 

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project.

   

 

13.

1.  Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through nuclear and renewable energy sources like solar, wind, micro-hydel bio-energy, ocean, waste-to-energy and hydrogen cell etc.

Respective Headings

0%

-do-

 

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project.

   

 

 

Explanation. -The expression “projects for power generation” means any project for generation of electricity whether small, medium or large and whether for supply to the national grid or to any other user or for in house consumption.

   

 

14

3[1. Machinery and equipment meant for power transmission and grid stations including under construction projects.

Respective Headings

5%

-do-

 

Explanation.- For the purpose of this serial number, “machinery and equipment” shall mean,-

   

 

 

(a) machinery and equipment operated by power of any        description, such as is used in the generation of power;

   

 

 

(b) apparatus, appliances, metering and testing apparatus, mechanical and electrical control, transmission gear and transmission tower, power transmission and distribution cables and conductors, insulators, damper spacer and hardware and parts thereof adapted to be used in conjunction with the machinery and equipment as specified in clause (a) above; and

   

 

 

(c) components parts of machinery and equipment, as specified in clause (a) and (b) above, identifiable for use in or with machinery imported for the project and equipment including spares for purposes of the project.]

   

 

 

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project.

   

 

15.

Complete plants for relocated industries.

Respective Headings

5%

Nil

16

Machinery, equipment and other capital goods for Service Sectors mentioned below:-  

 

(i)        Wholesale, distribution      and retail trade,

(ii)      transportation,

(iii)    storage,

(iv)      communication,

(v)        infrastructure projects including development of industrial zones,

Respective Headings

5%

1. Except for telecom sector, BOI shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the BOI shall furnish all relevant information Online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

(vi) telecommunication i.e.  Email/internet/electronic information services (EIS), data communication network services, trunk radio services, cellular mobile telephone services, audiotex services, voice mail services, card pay phone services, close user group for banking operations, international satellite operations for domestic data communications, paging service and any other  telecommunication service which is deregulated in future;

   

2. The telecommunication companies having valid license or NOC and type approval from Pakistan Telecommunication Authority and PEMRA, as the case may be, shall be entitled for exemption without requiring any exemption certificate from the BOI. 

 

(vii) technical testing                facilities,

(viii)Audio-visual services,

(ix)  Rental services relating to transport equipment and machinery;

(x)  Environmental services;     and

(xi) Foreign Direct Investment (FDI) in   any other activity of service sector.

   

The Chief Executive or the person next in hierarchy duly authorized by the Chief Executive of the importing telecommunication company shall however certify in the prescribed manner and format as per Annex-A that the imported items are the bonafide requirement.

17

Following machinery, equipment and capital goods imported for establishing wholesale/retail chain stores:-

Respective Headings

5%

6[Locally manufactured goods of description as specified in column (2) and pre-fabricated buildings can also be imported upon fulfillment of the following conditions, namely:-

 

 

   

(a) The project requirement shall be approved by the BOI.  The authorized officer of BOI shall certify the item wise requirement of the project in the prescribed format and manner as per Annex-B and shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under Section 155D of the Customs Act, 1969 (IV of 1969);

 

 

   

(b) the exception shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts;

 

 

   

(c ) only those importers shall be eligible to avail the aforesaid exception whose cases are recommended and forwarded by BOI to FBR; and

 

 

   

(d) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be construed as a criminal offence under the Customs Act,1969 (IV of 1969)]

 

1) Refrigeration system, including shelves and chests.

 

5%

 

 

2) Butcher equipment, preparation equipment.

 

5%

 

 

3) Rotisserie equipment, preparation equipment.

 

5%

 

 

4) Fishery equipment, preparation equipment.

 

5%

 

 

5) Bakery equipment, preparation equipment.

 

5%

 

 

6) High racks, self service racks, round stands.

 

5%

 

 

7) Trolley, wire material, customer guidance.

 

5%

 

 

8) Fork lift trucks, pallet movers.

 

5%

 

 

9) Advertising and decoration material.

 

5%

 

 

10) Waste re-processing systems.

 

5%

 

 

11) Euro pallets

 

5%

 

 

12) Merchandise security-/video control system.

 

5%

 

 

13) Pneumatic dispatch system

 

5%

 

 

14) Office equipment

 

5%

 

 

15) Equipment for workshop

 

5%

 

 

16) Antenna system

 

5%

 

 

17) Canteen equipment

 

5%

 

 

18) Cashier desks and chairs.

 

5%

 

 

19) Cleaning machinery and materials.

 

5%

 

 

20) Wrapping machinery and equipment.

 

5%

 

 

21) Safes

 

5%

 

 

22) Scales

 

5%

 

 

23) EDP equipment

 

5%

 

 

24) Telephone system

 

5%

 

 

25) Sectional steel, reinforcement, metal sheets.

 

5%

 

 

26) Concrete admixtures-curing-fixtures

 

5%

 

 

27) Insulation and waterproofing materials

 

5%

 

 

28) Doors, shutter doors, sliding doors.

 

5%

 

 

29) Windows, sun shading.

 

5%

 

 

30) Sky domes

 

5%

 

 

31) Flooring materials

 

5%

 

 

32) Paint, coating, sealing material

 

5%

 

 

33) Suspended ceiling system.

 

5%

 

 

34) Plaster board wall system

 

5%

 

 

35) WC dividing wall system

 

5%

 

 

36) Lock system

 

5%

 

 

37) Crash barriers, traffic signs

 

5%

 

 

38) Insulated panels for cooling chambers

 

5%

 

 

39) Container

 

5%

 

 

40) Dock leveling systems

 

5%

 

 

41) Air conditioning and heating system.

 

5%

 

 

42) Air ventilation system.

 

5%

 

 

43) Sprinkler system.

 

5%

 

 

44) Fire detection system.

 

5%

 

 

45) Fire extinguishers.

 

5%

 

 

46) Weak current system.

 

5%

 

 

47) Intruder alarm security system.

 

5%

 

 

48) Sewage treatment system.

 

5%

 

 

49) Lighting arrester system.

 

5%

 

 

50) Elevators.

 

5%

 

 

51) Gasoline generator.

 

5%

 

 

52) Main and secondary switchboards.

 

5%

 

 

53) Illumination.

 

5%

 

18

Following machinery, equipment and other education and research related items imported by technical, training institutes, research institutes, schools, colleges and universities:-

     
 

1) Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers.

7017.1010

0%

Nil

 

2) Other dryers

8419.3900

0%

Nil

 

3) Filtering or purifying machinery and apparatus for water

8421.2100

0%

Nil

 

4) Other filtering or purifying machinery and apparatus for liquids

8421.2900

0%

Nil

 

5) Personal weighing machines, including baby scales; household scales

8423.1000

0%

Nil

 

6) Scales for continuous weighing of goods on conveyors

8423.2000

0%

Nil

 

7) Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales

8423.3000

0%

Nil

 

8) Other weighing machinery having a maximum weighing capacity not exceeding 30 kg

8423.8100

0%

Nil

 

9) Other weighing machinery having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000kg

8423.8200

0%

Nil

 

10) Other weighing machinery

8423.8900

0%

Nil

 

11) Weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000

3[8423.9000]

0%

Nil

 

12) Other weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000

8423.9000

0%

Nil

 

13) Networking equipments like routers, LAN bridges, hubs excluding switches and repeaters.

8517.6970

0%

Nil

 

14) Other furnaces and ovens

8514.3000

0%

Nil

 

15) Electronic balances of a sensitivity of 5 cg or better, with or without weights.

9016.0010

0%

Nil

 

16) Other balances of a sensitivity of 5 cg or better, with or without weights.

9016.0090

0%

Nil

 

17) Thermostats of a kind used in refrigerators and air-conditioners

9032.1010

0%

Nil

 

18) Other thermostats

9032.1090

0%

Nil

 

19) Manostats

9032.2000

0%

Nil

 

20) Other instruments and apparatus Hydraulic or pneumatic

9032.8100

0%

Nil

 

21) Other instruments and apparatus

3[9032.8990]

0%

Nil

 

22) Parts and accessories of automatic regulating or controlling instruments and apparatus

9032.9000

0%

Nil

`

23) Spares, accessories, and reagents for scientific equipments.

Respective Headings

0%

Nil

19

Machinery, equipment, raw materials, components and other capital goods for use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.

Respective Headings

0%

Nil

20

Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro- cracking and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry, cryogenic facility for ethylene storage and handling.

Respective Headings

5%

Nil

21

 Machinery, equipment and other capital goods imported by an industrial concern.

Respective Headings

5%

Nil

22

(i.) Off-highway dump trucks of 320 hp and above.

8704.1090

5%

If imported by the cement manufacturers subject to the following conditions, namely:-

 

ii).  On Highway Dump Trucks of 320 HP and above imported w.e.f 17th January, 2007.

8704.2299 8704.2390

5%

(i) these shall be registered as on or off-highway dump trucks as the case may;

       

(ii) registration details shall be furnished to the Collector of Customs within three months of the clearance; and

 

 

   

(iii)  these shall not be sold or otherwise disposed of within next 10 years of clearance except to other cement manufacturer with prior approval from the Collector of Customs concerned.

 

 (iii) Cement bulk semi-trailers, without prime movers.

8716.3190

5%

If imported by the cement manufacturers subject to the condition that these shall not be sold or otherwise disposed of within next ten years of import except to other cement manufacturer with prior approval from the Collector of Customs concerned.

23

 Machinery and equipment imported by any other importer.

9[Chapters 84 and 85 excluding the items as specified in Annex-C]

5%

Nil

24

Air Handling Units     

8415.8300

5%

Of those specifications which are not manufactured locally.

25

Following items imported by the manufacturing sector:-

   

If imported by local manufacturer recognized by the Ministry of Industries, Production and Special Initiatives.

 

1)  Fin tubes

7304.3100, 7304.9000

5%

-do-

 

2)  Dish heads

7326.1990, 7326.9090

5%

-do-

 

3)   Induced draught fans.

8414.5990

5%

-do-

 

4)   High pressure valves

8481.8090

5%

-do-

 

5)   Automatic valves

8481.8090

5%

-do-

 

6)  Safety valves including Non return valves

8481.4000

5%

-do-

 

7) Control valves for steam duty.

8481.8090

5%

-do-

 

8)  Core wire of base metal in coils (for machine welding)

8311.2000

5%

-do-

26.

Following machinery and equipment for marble, granite and gem stone extraction and processing industries.

 

0%

1. For the projects of Gem Stone & Jewelery Industry, CEO/COO, Pakistan Gem and Jewelery Company shall certify in the prescribed format and manner as per Annex-B that the imported goods are bonafide project requirement. The authorized person of the Company shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

 

   

2.  For the projects of Marble & Granite Industry, CEO/COO, Pakistan Stone Development Company shall certify in the prescribed format and manner as per Annex-B that the imported goods are bonafide project requirement. The authorized persons of the Company shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

 

   

3.  The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

 

1)  Polishing cream or material

3405.4000, 3405.9000

0%

-do-

 

2) Hand sharpening and polishing stones.

6804.3000

0%

-do-

 

3)  Fiber glass mesh

7019.5190

0%

-do-

 

3[omitted]

   

 

 

5)  Chain saw/diamond wire saw in all sizes and dimensions and spares thereof, diamond wire joints all types and dimensions, chain for chain saw and diamond wires for wire saw and spare widia.

8202.4000,

8202.9100

0%

-do-

 

6)  Gin saw blades.

8202.9910

0%

-do-

 

7)  Gang saw blades/diamond saw blades/multiple blades or all types and dimensions.

8202.9990

0%

-do-

 

8)  All interchangeable tools

8207.9000

0%

-do-

 

9)  Air compressor (27cft and above)

8414.8010

0%

-do-

 

10) Quarry winches (100 ton capacity and above.

8425.3100

0%

-do-

 

11)  Quarry winches and electric motor jacks 30 ton capacity and above.

8425.3900

0%

 

 

12)  Quarry crane.

8426.3000

0%

-do-

 

13)  Fork lifter

8427.9000

0%

-d-

 

14)  Excavators

8429.5900

0%

-do-

 

15)  Ultrasonic machine tools.

8456.2090

0%

-do-

 

16)  Sharpening machine.

8460.3900

0%

-do-

 

17)  All diamond saw machines, diamond tools and segments.

8464.1000

& Respective headings

0%

-do-

 

18)  Grinding machines.

8464.2010

0%

-do-

 

19) Polishing machines of all types and dimensions.

8464.2090 & Respective headings

0%

-do-

 

20) Other machine tools for working stones

8464.9000

0%

-do-

 

21)  Pneumatic machines and tools.

8467.1100

0%

-do-

 

22)  Horizontal and Vertical pneumatic line drilling machine. Pneumatic grinding machines.

8467.1900

0%

-do-

 

23)  Machine and tool for stone work; sand blasting machines; tungsten carbide tools; diamond tools & segments (all type & dimensions), hydraulic jacking machines, hydraulic manual press machines, air/hydro pillows, compressed air rubber pipes, hydraulic drilling machines, manual and power drilling machines, steel drill rods and spring (all sizes and dimensions), whole finding system with accessories, manual portable rock drills, cross cutter and bridge cutters.

8464.9000 & Respective headings

0%

-do-

 

24)  Integral drilling steel for horizontal and vertical drilling, extension thread rods for pneumatic super long drills, tools and accessories for rock drills.

8466.9100

0%

-do-

27.

Machinery, equipment and other project related items including capital goods, for setting up of hotels, power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar.

Respective Headings

0%

1. Ministry of Industries, Production & Special Initiatives, shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

 

   

2.  The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

28

Following goods imported by municipal authorities/local bodies/cantonment boards:-

   

The goods shall not be sold or otherwise disposed of within a period of 5 years of their import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

 

1) Ambulances

8702.1090 8702.9090 8703.2329 8703.2490 8703.3229 8703.3390 8703.9000.

5%

 

 

2) Fire fighting vehicles.

8705.3000

5%

 

 

3) Waste disposal truck

3[8704.2299] 8704.2390

5%

 

 

4) Incinerators for disposal waste management.

8417.8000

5%

 

 

5) Motorized sweepers

9[8479.1000]

5%

 

 

6) Brake down lorries

8705.9000

5%

 

 

7) Special purpose vehicles for the maintenance of streetlights and overhead cables.

8705.9000

5%

 

 

8) Snow ploughs

8430.2000

5%

 

 

10[9) Road sweeping lorries

8705.9000

5%]

 

3[28A

Fire fighting vehicles and equipment imported by town and municipal authorities.

8705.3000 & Respective Headings

0%

The goods shall not be sold or otherwise disposed of within a period of 5 years of their import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import]

29

Aircraft spares, parts, tyres, navigational equipment, accessories for maintenance and operations of aircrafts, chemicals, lubricants and paints, air tickets, aircraft carpet, aircraft fabric, skydrol (brake fluid), laminated sheet, aluminum alloy sheets, aluminum alloy extrusions, aircrafts seats, tools, test equipment, life jackets, spares of TGS vehicle, meals trolley, ball hand seal, standard units, exterior washing liquid, air head set electronics, air head set pneumatic and sealants.

Respective Headings

0%

If imported by domestic airlines for maintenance of their aircrafts.

30

Proprietary Formwork System for building/structures of a height of 100 ft and above and its various items/ components consisting of the following, namely:-

7308.4000

5%

(i) If not manufactured locally and imported by the construction companies registered with the Pakistan Engineering Council;

 

1) Plastic tube.

3917.2390

5%

(ii) the system is to be procured from a well renowned international manufacturer;

 

2) Plastic tie slot filters/plugs, plastic cone.

3926.9099

5%

(iii)  a certificate from one of the following International Pre-shipment Inspection Companies/Survey Firms to the extent that all the components/parts are to be used in the Proprietary Formwork System for construction of structures/buildings of more than 100 feet height, is produced, namely:-

 

3) Standard steel ply panels, Special sized steel ply panels, wedges, tube clamps (B-Type & G Type), push/pull props, brackets (structure), steel soldiers (structure), drop head, standard, prop tic, buard rail post (structure), coupler brace, cantilever frame, decking beam/Infill beam and doorway angles.

7308.4000

5%

(a)  Messrs Lloyds of London; (b)  Messrs Quality Tech, LLC;  (c)   Messrs ABS; (d) Messrs Bureau Veritas;       and (e)   Messrs SGS; and (iv) The Pakistan Engineering Council shall certify that the imported Proprietary Formworks System conform to the requirement of the Company’s project.”.

 

4) Lifting Unit (Structure)

7308.9090

5%

-do-

 

5) Bolts, tie bolts, anchor bolt assembly (fastener), anchor screw (fastener).

7318.1590

5%

-do-

 

6) Nuts

7318.1690

5%

-do-

 

7) Steel pins, tie wing nut (fastener).

7318.1900

5%

-do-

 

8) Steel washers, water plate (fastener).

3[7318.2290]

5%

-do-

 

9) Special hammers

8205.2000

5%

-do-

 

10) Extraction keys.

8205.5900

5%

-do-

 

11)  Adjustable base jack (thread rod with nut and steel plate), adjustable fork head (threaded rod with nut and steel channel).

8425.4900

5%

-do-

31

Effluent treatment plants

Respective headings

5%

Nil

32

Heat ventilation air conditioner

8415.8200

0%

Subject to certification by the Ministry of Health.

33

Following machinery and equipment relating to broadcasting:-

 

5%

1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA).

 

 

   

2. The Licensee prior to the import shall obtain NOC from PEMRA.

 

1) Video tape recorders (VTRs), S-VHS Tape Recorders.

8521.1010

5%

-do-

 

2) Broadcast cameras

8525.8090

5%

-do-

 

3) Video Switcher.

8521.1090

5%

-do-

 

4) Video/Audit Routers

8517.6290,

8525.6090

5%

-do-

 

5) Audio Limiter/ Monitor/ Mixer equipment.

8519.8190,

8519.8990

5%

-do-

 

6) Broadcast digital maximiser

8525.5090

5%

-do-

 

7) Analog video distribution amplifiers.

8518.4000

5%

-do-

 

8) SD/AES distribution amplifiers.

8518.4000

5%

-do-

 

9) SDI monitoring/equalizing amplifiers.

8518.4000

5%

-do-

 

10) SD/AES Multiplexers/de-multiplexers

8518.4000

5%

-do-

 

11) Audio distribution amplifiers.

8518.4000

5%

-do-

 

12) Video/audit converters.

3[8529.9090]

5%

-do-

 

13) SDI input board.

8521.1090

5%

-do-

 

14) Amplified loud speaker

8518.4000

5%

-do-

 

15) Under monitor displays (UMDs)

9[8528.5900]

5%

-do-

 

16) LCD monitors.

8528.7211

5%

-do-

 

17) Picture tube monitors.

3[8528.4990]

5%

-do-

 

18) Plasma screens.

8528.7212

5%

-do-

 

19) Broadcast video visualization/monitoring system

8528.7212

5%

-do-

 

20) Wave form/      Vectroscope monitors.

9[8528.5900]

5%

-do-

 

21) Video/audio frame synchronizer.

8521.1090

5%

-do-

 

22) Audio delay/monitoring equipment.

8528.7212,

8519.8990

5%

-do-

 

23) Sync pulse generator.

8543.2000

5%

-do-

 

24) Intercom system/ microphones.

3[8517.6990]

5%

-do-

 

25) Digital clock system.

9105.9900

5%

-do-

 

26) Consoles, racks, patch panels, cables other installation material.

3[8537.1090]    & Respective Headings

5%

-do-

 

27) Video format converters.

8521.1090

5%

-do-

 

28) Transformers.

8504.4090

5%

-do-

 

29) Video play out/ ingest/ preview servers.

8521.1090

5%

-do-

 

30) Fiber optic transceivers.

3[8525.5090]

5%

-do-

 

31) Ethernet switch.

8517.6990

5%

-do-

 

3[omitted]

   

 

 

3[omitted]

   

 

 

34) Newsroom management servers.

8521.1090

5%

-do-

 

35) Non-Linear/Linear video editing equipment.

8521.1090

5%

-do-

 

3[omitted].

   

 

 

3[omitted]

   

 

 

3[omitted]

   

 

 

39) Video conferencing system (picturetel/polycom /Tandberg).

8517.1890

5%

-do-

 

40) Audio conferencing system.

8517.1890

5%

-do-

 

41) Satellite video phones.

3[8517.1810]

5%

-do-

 

42) Digital Video/audio media delivery system.

8528.7212

5%

-do-

 

43) Studio lights.

9405.4090

5%

-do-

 

3[omitted]

   

 

 

45) On air video in & out graphic servers.

8521.1090

5%

-do-

 

3[omitted]

   

 

 

47) Virtual set system.

8521.1090

5%

-do-

 

48) Camera tracing heads.

3[8529.9090]

5%

-do-

 

49) Teleprompters.

9[8528.5100]

5%

-do-

 

50) C/Ku Band uplink antenna equipment.

8529.1010

5%

-do-

 

51) IF & LNBs, wave guiders, splitters.

8529.1010

5%

-do-

 

52) High powered uplink amplifiers.

3[8529.1010]

5%

-do-

 

53) Up converters.

8529.1010

5%

-do-

 

54) Uplink monitoring/control equipment.

8529.1010

5%

-do-

 

3[omitted]

   

 

 

56) MPEG 2, MPEG 4 Video Encoders.

8521.1090

5%

-do-

 

57) Video statistical multiplexing equipment.

3[8521.9090 8517.6260]

5%

-do-

 

58) Modulators.

8525.5090

5%

-do-

 

59) Satellite reception IRDs/TVROs/Decoders.

8528.7212

5%

-do-

 

60) Video compression control & monitoring equipment.

8521.1090

5%

-do-

 

3[omitted].

   

 

 

62) Smart cards for video encryption.

3[8542.3900]

5%

-do-

 

3[omitted]

   

 

 

64) Digital setup box (STBs)

3[8528.7290]

5%

-do-

 

65) Personal video recorder (PVR);  Digital Video Recorder (DVR)

8521.1010

5%

-do-

 

3[omitted]

   

 

 

67) Satellite receive dish.

8529.1090

5%

-do-

 

68) LNBs.

8529.1020

5%

-do-

 

3[omitted]

   

 

 

70) Audio video dubbing equipment.

8521.1010

5%

-do-

 

3[omitted]

   

 

 

3[omitted]

   

 

 

3[omitted]

   

 

 

3[omitted]

   

 

 

3[omitted]

   

 

 

76) Video streaming gateway.

3[8521.9090]

5%

-do-

 

3[omitted].

   

 

 

78) DVB-H Mobile handsets for TV delivery.

8525.8090

5%

-do-

 

79) DMB Mobile handsets for TV delivery.

8525.8090

5%

-do-

 

80) RG 11/RG 6 cables.

8544.1190

5%

-do-

 

81) RF connectors.

8529.9090

5%

-do-

 

82) Toolkit for satellite dish installation.

8206.0000

5%

-do-

 

83) Drill machine for satellite dish installation.

8467.2100

5%

-do-

 

6[ omitted]

   

 

 

85) Modems for setup box.

3[8537.1090]

5%

-do-

 

86) Power distribution equipment, UPS, Generators.

6[8537.1090] 8504.4010, 8502.0000

5%

-do-

 

3[omitted]

   

 

 

88) GPS/electronic compass equipment.

9014.8000

5%

-do-

 

89) Broadcast chopper

8529.9090

5%

-do-

 

90) Acoustics.

8529.9090

5%

-do-

 

91) Teletext equipment.

8529.9090

5%

-do-

 

92)  Studio air conditioning.

3[8415.1020]

5%

-do-

 

93) Studio furniture/fixtures.

9403.6000

5%

-do-

 

94) Studio/TV Station/Uplink tation video surveillance security equipment.

3[8525.8090]

5%

-do-

 

95) Wireless camera equipment.

8525.8090

5%

-do-

 

96) Microwave multi point video distribution equipment.

8525.6090

5%

-do-

 

97) IP satellite news gathering equipment.

3[8517.6290]

5%

-do-

 

98) Still store equipment.

8521.1090

5%

-do-

 

99) 6[Omitted]

   

 

 

100) Accessories for video switching, routing, distribution, recording, amplification, locking, equalizing, encryption, up linking, down linking, encoding/decoding, multiplexing, transmission etc.

8529.9090

5%

-do-

 

101) FM transmitters

8525.5010

5%

1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA).

2. The Licensee prior to the import shall obtain NOC from PEMRA.

3. NOC from PEMRA and FAB.

 

102)  FM antenna (broad band and tuned)

8529.1090

5%

-do-

 

103)  FM exciter

8525.5090

5%

-do-

 

104)  FM power amplifiers

3[8529.1090]

5%

-do-

 

105)  Audio processor

8519.8990

5%

-do-

 

106)  Microphones

8518.1090

5%

-do-

 

107)  Patch bays

8519.8990

5%

-do-

 

108)  Telephone hybrids

8517.1290

5%

-do-

 

109)  Outdoor recording   equipment

8521.9090

5%

-do-

 

110)  Outdoor live coverage equipment.

Respective heading

5%

-do-

 

111)  Studio transmitter link (STL)

8525.5090

5%

1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA).

2. The Licensee prior to the import shall obtain NOC from PEMRA.

3.   NOC from PEMRA, PTA/FAB.

 

112)  Audio amplifiers

8518.4000

5%

1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA).

2. The Licensee prior to the import shall obtain NOC from PEMRA.

3.   NOC from PEMRA, PTA/FAB.

34

6[Omitted]

   

 

35

Following items with dedicated use of 9[renewable source of energy like solar, wind, geothermal etc]:-

   

Nil

 

1.  Solar Home Systems.

   

 

 

a).  Inverters.

3[8504.4090]

0%

 

 

b). 11[Omitted]

   

 

 

c). Charge controllers/current controllers.

3[9032.8990]

0%

 

 

d). Energy saver lamps of varying voltages (operating on DC).

8539.3910

0%

 

 

e). Energy saver lamps of varying voltages (operating on AC).

8539.3910

0%

 

 

f).  Light emitting diodes (light emitting indifferent colors).

8541.5000

0%

 

 

g). Water pumps operating on solar energy.

8413.7090, 20[8413.7010]

0%

 

 

h).  Water purification plants operating on solar energy.

8421.2100

0%

 

 

i) Batteries NiCd, Li-ion & Lead Acid specific utilization and integrated with solar electrification system.

8507.3000

8507.8000

0%

 

 

20[(j) Energy Saving Tube Lights

8539.3920]

0%

 

 

2.  Solar Parabolic Trough Power Plants.

8502.3900

0%

 

 

a).  Parabolic Trough collectors modules.

3[8503.0010]

0%

 

 

b).  Absorbers/Receivers tubes.

8503.0090

0%

 

 

c).  Steam turbine of an output exceeding 40MW.

8406.8100

0%

 

 

d).   Steam turbine of an output not exceeding 40MW.

8406.8200

0%

 

 

e).   Sun tracking control system.

6&7[8543.7090]

0%

 

 

f).   Control panel with other accessories.

8537.1090

0%

 

 

3.  Solar Dish Sterling Engine.

8412.8090

0%

 

 

a).  Solar concentrating dish.

8543.7000

0%

 

 

b).  Sterling engine.

8543.7000

0%

 

 

c).  Sun tracking control system.

6&7[843.7090]

0%

 

 

d).Control panel with accessories.

8406.8200

0%

 

 

6[e) Generator

8501.6100]

0%

 

 

4.  Solar Air Conditioning System

8415.1090

0%

 

 

a).   Absorption chillers.

8418.6990

0%

 

 

b).   Cooling towers.

8419.8910

0%

 

 

c).   Pumps.

8413.3090

0%

 

 

d).   Air handling units.

8415.8200

0%

 

 

e).   Fan coils units.

8415.9099

0%

 

 

f). Charging & Testing equipment.

9031.8000

0%

 

 

5.   Solar Desalination System

8421.2100

0%

 

 

a)   Solar photo voltaic panels

8541.4000

0%

 

 

b)   Solar water pumps

8413.3090

0%

 

 

c)   Storage batteries.

8507.2090

0%

 

 

d)   Charge controllers.

9032.8990

0%

 

 

e)   Inverters.

3[8504.4090]

0%

 

 

6.  Solar Thermal Power Plants with accessories.

3[8502.3900]

0%

 

 

7.  Solar Water Heaters with accessories.

8419.1900

0%

 

 

a)   Vacuum tubes (Glass).

3[7020.0090]

0%

 

 

b)   Selective coating for absorber plates.

3[Respective heading]

0%

 

 

c)   Copper, aluminum and stainless steel sheets.

3[Respective heading]

0%

 

 

d)   Copper and aluminum tubes.

3[Respective heading]

0%

 

 

8.   10[PV Modules]

8541.4000

0%

 

 

a).  Solar cells.

8541.4000

0%

 

 

b) . Tempered Glass.

7007.2900

0%

 

 

c)   Aluminum frames.

7610.9000

0%

 

 

d)   O-Ring.

4016.9990

0%

 

 

e)   Flux

3[3810.1000]

0%

 

 

f)    Adhesive labels.

3919.9090

0%

 

 

g)   Junction box + Cover

3[8538.9090]

0%

 

 

6[h) Sheet mixture of Paper and plastic

3920.9900]

0%

 

 

i)  Ribbon for PV Modules (made of silver & Lead)

3[Respective headings]

0%

 

 

j)  Bypass diodes.

8541.1000

0%

 

 

k)  EVA (Ethyl Vinyl Acetate) Sheet (Chemical).

3920.9900

0%

 

 

9.  Solar Cell Manufacturing Equipment.

   

 

 

a)   Crystal (Grower) Puller (if machine).

8479.8990

0%

 

 

b).  Diffusion furnace.

8514.3000

0%

 

 

c)   Oven.

8514.3000

0%

 

 

d).  Wafering machine

8479.8990

0%

 

 

e).  Cutting and shaping machines for silicon ingot.

8461.9000

0%

 

 

f).   Solar grade polysilicon material.

3824.9099

0%

 

 

g).  Phosphene Gas.

2848.0000

0%

 

 

h).  Aluminum and silver paste.

3[Respective headings]

0%

 

 

10[9A   Pyranometers and accessories for solar data collection

9030.8900

5%]

 

 

9B.   Solar chargers for charging electronic devices

8504.4020

5%

 

 

9C. Remote control for solar charge controller.

8543.7010

5%]

 

 

10.   Wind Turbines.

8412.8090

0%

 

 

a).  Rotor

8412.9090

0%

 

 

b).  Hub

8412.9090

0%

 

 

c)   Generator

8501.6490

0%

 

 

6[d) Deep cycle battery

8507.8000]

0%

 

 

10[10A.     Wind water pump

8413.8190

5%]

 
 

9[11.   Geothermal energy equipments. 

   

 

 

1).   Geothermal Heat Pumps

8418.6100, 8418.6990

0%

 

 

2).  Geothermal Reversible Chillers

8418.6990

0%

 

 

3).   Air handlers for indoor quality        control equipments

8415.8300

0%

 

 

4).   Hydronic heat pumps

8418.6100

0%

 

 

5).   Slim Jim heat exchangers

8419.5000

0%

 

 

6).   HDPE fusion tools

8515.8000

0%

 

 

7).   Geothermal energy Installation       tools and Equipment

8419.8990

0%

 

 

8).    Dehumidification equipment

8479.6000

0%

 

 

9).    Thermostats and IntelliZone

9032.1090]

0%

 

 

20[12. Any other item approved by the Alternative Energy Development Board (AEDB) and concurred to by the FBR.]

   

 

11[35A.

18[Following items  for promotion of renewable energy technologies]

   

20[Nil]

 

1. LVD induction lamps

8539.3990

0%

 

 

2. SMD, LEDs with or without ballast with fittings and fixtures.

9405.1090

0%

 

 

3.Wind turbines including alternators and mast.

8502.3100

0%

 

 

4. Solar torches

8513.1040

0%

 

 

5. Lanterns and related instruments

8513.1090

0%

 

 

6. PV module 16[, with or without,] the related components including invertors, charge controllers and batteries

8541.4000, 8504.4090, 9032.8990, 8507.0000

0%

18[Subject to certification by AEDB that the inverters, charge controllers and batteries being imported are in quantities which commensurate with the PV modules being imported.]

36

Following items imported by Civil Aviation Authority (CAA) for air traffic services and training:-

   

The goods shall not be sold or otherwise disposed of within a period of 5 years of their import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

 

Navigation equipment. 

   

 

 

VOR, NDB, ILS Satellite based instrument landing system and/or any other satellite based navigation equipment used for the provision of air traffic services.

8526.9100

5%

 

 

Surveillance Equipment

   

 

 

Radars and satellite based surveillance equipment like ADS (C) & ADS (B) and/or any other surveillance equipment used for the provision of air traffic services.

8526.1000

5%

 

 

Rescue and Fire Fighting Equipment.

   

 

 

All fire fighting vehicles, operational vehicles used on air side.

8705.3000

5%

 

 

Rescue & fire equipment including spare parts.

8424.1000

5%

 

 

Display System

   

 

 

FIDS (Flight Information Display System).

3[8543.7000]

5%

 

 

Training equipment

   

 

 

All training equipment including simulators and their spare parts.

9023.0000

5%

 

 

Calibration equipment.

   

 

 

All equipment being utilized for the purpose of calibration radar & radio navigational aids.

3[9031.8000]

5%

 

 

3[Communication & Broadcast  Equipment.

   

 

 

UHF, VHF and HF radios, ATIS and related equipment, spare parts including all satellite based communication equipment like remote radio stations and data link i.e VDL and CPDLC and/or any other communication equipment used for the provision of air traffic services.”.

Respective headings.]

5%

 

37

Following machinery and equipment imported by surgical industry.

   

1. Ministry of Industries, Production & Special Initiatives, shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

 

   

2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.]

 

Hand sharpening and polishing stones numerically controlled and others, honing and lapping machines.

8460.0000

0%

 

3[38.

Following machinery and equipment imported by cutlery industry:-

   

1. Ministry of Industries, Production & Special Initiatives, shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

 

 

   

2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.]

 

1)  Surface grinding machine with cup and grinding wheel

6804.2200

0%

 

 

2)  Rolling machine for table cutlery

8455.2100

0%

 

 

3)   Forging hammer

8462.1010,

8462.1090

0%

 

 

4) Friction press

8462.1010,

8462.1090

0%

 

 

5) Grinding machines.

8464.2010

0%

 

 

6)   Polishing machines

8464.2090

0%

 

 

7)  Ultrasonic degreasing plant

8479.8990

0%

 

 

8)  Tempering machine complete unit

Respective headings

0%

 

 

9)  Vibrating bowel.

8479.8990

0%

 

5[39.

Plant, machinery, equipment and specific items used in production of bio-diesel.

Respective headings

0%

The Alternative Energy Development Board (AEDB), Islamabad shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

 

 

 

Annex-A

 

Header Information

 

 

NTN/FTN of Importer

Regulatory authority no.

Name of Regulatory authority

           (1)                                                                    (2)

(3)

 

Details of Input goods (to be filled by the chief executive of the importing company)

Goods imported (Collectorate of import)

 

HS Code

Description

Specs

Custom Duty rate (applic-able)

Sales Tax rate (applicable)

WHT

Quantity

UOM

Quantity imported

Collectorate

CRN/

Mach   No.

Date of CRN/

Mach.

No.

 

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

 

                           

 

CERTIFICATE.  It is certified that the description and quantity mentioned above are commensurate with the project requirement and that the same are not manufactured locally.  It is further certified that the above items shall not be used for any other purpose.  

 

Signature of Chief Executive, or

the person next in hierarchy duly

authorized by the Chief Executive

Name  ______________________

N.I.C. No. __________________________________

 

NOTE:- In case of clearance through Pakistan Customs Computerized System 16[omitted], the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969.

Explanation.- 

                                Chief Executive means.-

1.                   owner of the firm, in case of sole proprietorship; or

2.                   partner of firm having major share, in case of partnership firm; or

3.                   Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or 

4.                   Principal Officer in case of a foreign company.

 

Annex-B

 

Header Information

 

NTN/FTN of Importer

Approval No.

                  (1)                                                           (2)     

 

Details of Input goods (to be filled by the authorized officer of the Regulatory Authority)

Goods imported (Collectorate of import)

HS Code

Description

Specs

Custom Duty rate (applicable)

Sales Tax rate (applicable)

WHT

Quantity

 UOM

Quantity imported

Collectorate

CRN/Mach. No.

Date of CRN/

Mach

No.

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

 

CERTIFICATE.  Before certifying the above-authorized officer of the Regulatory Authority shall ensure that the goods are genuine and bonafide requirement of the project and that the same are not manufactured locally.

Signature               ________________________

Designation           ________________________

 

NOTE:- In case of clearance through Pakistan Customs Computerized System 16[omitted], the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969.

 

 

9[Annex-C

[See Sr. No. 23]

C H A P T E R    8 4

 

1.             Respective headings of parts including auto parts.

 

2.             8407 (excluding 8407.1000, 8407.2100, 8407.2900, 8407.9010, 8407.9090), 8408 (excluding 8408.1000, 8408.9000), 8413.2000, 8414.2000, 8414.3000, 8414.5100, 8414.6000, 8415.0000, 8418.0000 (excluding 8418.6910, 8418.6920, 8418.6990), 8419.1000, 8422.1100, 8423.1000, 8433.1000, 8443.3100, 8443.3200, 8443.3900, 8450.0000, 8452.1000, 8452.4000, 8469.0000, 8470.0000, 8471.0000, 8472.0000 (excluding 8472.9010), 8473.0000, 8476.0000, 8481.0000, 8482.0000, 8483.0000, 8484.0000, 8487.0000 (excluding 8487.1000 and 8487.9090). 

 

C H A P T E R    8 5

 

1.             Respective headings of parts including auto parts.

 

2.             8501.1000, 8504.1000, 8504.4010, 8504.4020, 8506.0000, 8507.0000, 8508.0000 (excluding 8508.6010), 8509.0000, 8510.0000, 8511.0000, 8512.0000, 8513.0000, 8516.0000, 8517.0000 (excluding 8517.6230, 8517.6240, 8517.6250, 8517.6260, 8517.6910), 8518.0000, 8519.0000, 8521.0000, 8522.0000, 8523.0000, 8525.0000, 8527.0000, 8528.0000, 8529.0000, 8531.0000, 8534.0000, 8536.0000, 8537.0000 (excluding 8537.2000), 8538.0000, 8539.0000, 8540.0000, 8541.0000, 8542.0000, 8543.7010, 8544.0000,  8546.0000, 8547.0000, 8548.0000.]

 

20[“Annex-D

FORM

 

                                Certificate No. __________ dated _______________ I ____________________

                                                                                                                                           (Name of officer)

Collector  or  Deputy  Collector  of  Customs ____________________ am     satisfied       that

                                                                                                  (Place of posting)

the goods, imported by M/s _____________________ under the provisions of Sr. No. 8 of said

                                        (Name of the Company)

SRO against GD Nos. _____________________ dated the ______________________ duly been

 

installed/consumed in the project.]

 

 

2.                             This notification shall take effect from the 6th June, 2006.

 

[C.No. 1/2/Tar.II/2006]

                                                                                                              

(SHAHID AHMAD)

ADDITIONAL SECRETARY

As amended:

 

1.             S.R.O.130(I)/2007               –               dated      16.02.2007

2.             S.R.O.490(I)/2007               –               dated      09.06.2007(w.e.f 10.6.2007)

3.             S.R.O.654(I)/2007               –               dated      29.06.2007.

4.             S.R.O.953(I)/2007               –               dated      18.09.2007

5.             S.R.O.474(I)/2008               –               dated      21.05.2008

6.             S.R.O.554(I)/2008               –               dated      12.06.2008(w.e.f.12.06.2008)

7.             S.R.O.654(I)/2008               –               dated      23.06.2008 (w.e.f.12.6.2008)           

8.             S.R.O.1226(I)/2008            –               dated      27.11.2008

9.             S.R.O.484(I)/2009               –               dated      13.06.2009(Budget) (w.e.f.14.06.2009)

10.          S.R.O.394(I)/2010               –               dated      05.06.2010(w.e.f.06.06.2010)

11.          S.R.O.287(I)/2011               –               dated      30.03.2011

12.          S.R.O.___(I)/2011               –               dated      21.05.2011

13.          S.R.O.477(I)/2011               –               dated      03.06.2011(w.e.f. 04.06.2011)

14.          S.R.O.842(I)/2011               –               dated      06.09.2011

15.          S.R.O.499(I)/2012               –               dated      11.05.2012

16.          S.R.O.575(I)/2012               –               dated      01.06.2012

17.          S.R.O.1187(I)/2012            –               dated      25.09.2012

18.          S.R.O.131(I)/2013               –               dated      21.02.2013

19.          S.R.O.222(I)/2013               –               dated      15.03.2013

20.          S.R.O.498(I)/2013               –               dated      12.06.2013(w.e.f. 13.06.2013)

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