Post on 11-Feb-2017
[ 01 ]
SALIENT FEATURES
• Customs,SalesTax&FederalExcise.......................................................................................................02
PROPOSED AMENDMENTS
• ProposedamendmentsinCustomAct,1969.............................................................................................06• ProposedamendmentsinSalesTaxAct,1990.........................................................................................08• ProposedamendmentsintheFirstScheduleoftheCustomAct,1969......................................................11
SCHEDULES
• FifthScheduletotheCustomAct,1969.......................................................................................................24• FifthScheduletotheSalesTaxAct,1990..................................................................................................51• SixthScheduletotheSalesTaxAct,1990(Proposedamendments).........................................................53• EighthScheduletotheSalesTaxAct,1990................................................................................................79• NinthScheduletotheSalesTaxAct,1990.................................................................................................87
• TranspositionofSRO575(I)2006toFifthScheduleoftheCustomAct,1969...........................................89
INDEX
[ 02 ]
SALIENT FEATURES
CUSTOMS (1) All proposed changes through schedules /SRO’s shall have effect after passing of the Finance Bill by the National Assembly.
(2) SRO 575(1)/06 is proposed to be rescinded as concessions under this SRO have either been deleted or transferred to newly
added 5th schedule to the custom Act.
(3) 5th schedule to the custom Act contains conditional concessions which were available under SRO 575(1)/06 on the same or modified rates.
(4) An SRO amending SRO 565(1) /2006 [Survey based exemptions] containing concessions of various sectors at modified rates is
proposed to be issued.
(5) An SRO rescinding SRO 567(1) / 06 [General and conditional non-survey based exemptions] is proposed to be issued as concessions under this SRO have either been deleted or transposed to 5th schedule custom Act 1969.
(6) Amendments in the 1st schedule to the custom Act, for incorporating changes in the customs tariff on account of tariff reforms and rationalization have been made.
(7) Plant, machinery and equipment imported for setting up of fruit processing and preservation industrial units in Gilgit-Baltistan, Balochistan and Malakand Division is proposed to be exempted from whole of custom duty.
(8) Whole of custom duty is proposed to be exempted on import of plant, machinery and equipment for setting up industries in FATA.
(9) Maximum tariff rate is proposed to be reduced to 25%.
(10) Exemption of whole of custom duty on Hybrid Electronic vehicles (HEVs) up to 1200 cc withdrawn. HEVs upto 1800 cc are now proposed to be granted 50% exemption of duty and taxes and over 1800 cc 25% exemption of duty (including vehicles of over 2500 cc on which no exemption was available earlier).
[ 03 ]
(11) Generators of above 1100 KVA attracted 0% custom duty which are now proposed to be charged to 5% custom duty. (12) 0% duty slab in the tariff is proposed to be substituted with 1% duty.
(13) Fixed amount of duty and taxes on used vehicles is proposed to be revised upward by 10% approximately.
(14) Custom duty on flat rolled products of alloy steel (PCT 72.25 and 72.26) is proposed to be increased from 0% and 5% to 10% to
bring them as par with flat rolled products of no-alloy steel.
(15) A uniform rates of custom duty is proposed to be levied on dyes except basis dyes (3204.1300) and indigo blue (3204.1510) being used in textile sector.
(16) Custom duty on networking equipment is proposed to be increased from 5% to 10%.
(17) Custom duty on UPS (PCT 8504.4010) is proposed to be reduced from 20% to 15%.
(18) Custom duty on petroleum coke not-calcined (PCT 2713.1100) is proposed to be decreased from 5% to lowest slab of 1%.
(19) Custom duty on flavoring powders (PCT 2106.9030) is proposed to be enhanced from 10% to 20% to avoid misclassification.
(20) A uniform rate of 10% is proposed to be levied on liquid paraffin (PCT 2710.1995) and white oil (PCT 2710.1996) being same in nature.
(21) A uniform rate of 15% CD is proposed to be levied on starches (PCT 11.08) to rationalize duty structure and avoid classification disputes.
(22) Duty on satellite mobile phones is proposed to be reduced from 25% to 10%.
(23) Custom duty on coloring matters (PCT 3206.4990) is proposed to be enhanced from 5% to 10%.
(24) Custom duty on dryers (PCT 8421.1900) is proposed to be increased from 5% to 10%.
[ 04 ]
SALES TAX
(1) Amendments proposed to be made in the Sales Tax Special Procedure Rules, 2007 to rationalize sales tax on steel sector, ship breakers and melters.
(2) The existing tax regime on aerated waters is proposed to be reverted to normal tax regime.
(3) Further tax of 1% on supplies made to unregistered persons is proposed to be specifically excluded from the purview of out put tax.
(4) Sales tax of 5% is proposed to be imposed on grain handing machinery and equipment, cold chain machinery and equipment, call
centre items, machinery / equipments and capital goods for mineral exploration, relocated plants, machinery / equipment and capital goods for oil refinery, petrochemical and petrochemical downstream products and proprietary form work system.
(5) Exemption of sales tax on machinery / equipment imported for hotels , service sector, whole sale / retail chain stores , air handling
units, various items imported by manufacturing sector covered under S No. 25 of SRO 575 (1) / 2006, heat ventilation air conditioner, broadcasting equipment, machinery / equipment imported by surgical and cutlery industry is proposed to be withdrawn.
(6) 8th schedule to the sales tax Act is proposed to be issued for levying sales tax at reduced rates on exemptions granted earlier
through SRO 575(1)/ 06.
(7) An SRO rescinding SRO 727 (1) / 2011 is proposed to be issued abolishing exemption on import and supply of plant and machinery subject to certain conditions. It is proposed to charge sales tax at reduced rate of 5% under 8th schedule on such plant and machinery.
(8) Zero rating SRO 549 (1) / 2008 and SRO 670 (1) / 2013 grading are proposed to be rescinded and amendments are proposed in
the 5th schedule for incorporating Zero rating on essential and sensitive items.
(9) SRO 501 (1) / 2013 and SRO 551 (1) / 2008 granting exemptions are proposed to be withdrawn and amendments in 6th schedule are proposed for incorporating exemptions on essential and sensitive items.
(10) SRO 1125 (1)/ 2011 is proposed to be amended for withdrawing reduced rate on import of finished goods.
[ 05 ]
(11) SRO 69 (1)/ 2006 which grants reduced rate of 14% sales tax to rapeseed, sunflower seed and canola seed is proposed to be rescinded thereby charging standard rate of 17% on these seeds.
(12) Transportation of Zero rating facility for dairy and stationary industry and input materials of those industries. The facility of Zero
rating has already been provided under SRO 670 (1) / 2013. The facility is proposed to be retained and incorporated in the fifth schedule.
(13) It is proposed to grant exemption to high efficiency irrigation equipment and greenhouse farming equipment in order to promote
agriculture.
(14) Reduction in rate of sales tax on local supply of tractors is being proposed in order to promote farm mechanization.
(15) Exemption from sales tax on “cochlear implants” (hearing aids) is proposed to be introduced to facilitate the handicapped.
(16) Specific rates of sales tax on mobile phones is proposed to be introduced to protect the revenue and strengthen the legal support for charging of sales tax.
FEDERAL EXCISE
(1) FED @ 10% on locally manufacturered motor vehicle exceeding 1800 cc is proposed to be withdrawn.
(2) FED on the cement sector is proposed to be replaced from specific basis (Rs. 400/ MT) to 5% on retail price.
(3) FED on cigarettes is proposed to be enhanced.
(4) FED on International travel (business and first class) is proposed to be enhanced.
(5) FED on chartered flights is proposed to be levied at the standard rote on full amount charged.
(6) Reduction in rate of FED on telecommunication services is being proposed in view to increase scope of telecommunication
service with the advert of 3G and 4G technologies.
(7) Exclusion of FED on Telecommunication services subject to provincial sales tax is being proposed.
[ 06 ]
PROPOSED AMENDMENTS IN THE CUSTOMS ACT, 1969
SECTION2 (a) Clause (K) defining “ Custom Station” is proposed to be substituted to include an inland river port and any place declared as such
under section 9 in addition to custom port, custom airport and land custom station. (b) Clause (m) defining land custom station is proposed to be omitted.
SECTION7 In clause 7, the word “Central” is proposed to be substituted with the word “Federal”
SECTION 18 (a) In section 18, to give cover to imposition of duties on import of goods prescribed in the newly inserted Fifth Schedule a new sub-
section (1A) in purposed to be inserted after sub-section (1). (b) In section 18 A the word “Central Excise and Sales Tax Act, 1944 (1 of 1944)” is proposed to be substituted with the “Federal
Excise Act, 2005”.
SECTION 25 Clause (d) of the sub section (5) allowing acceptance of lowest transaction value out of two or more transaction values of identical goods is proposed to be omitted. SECTION 32 In sub section (2), (3) and (3A) of section 32 word “taxes” is proposed to be inserted after the word ‘duty” to cover all leviable taxes.
[ 07 ]
SECTION 80 In sub section (3) it is proposed to add word “taxes and other charges leviable thereon” after the word “duty”to cover all applicable taxes and other charges for the purpose of assessment of goods. SECTION 81
In the first and second provisos word “taxes and other charges” are proposed to be inserted after the word “duty” so that all applicable taxes and other charges are also considered at the time of making provisional assessment under this section. SECTION 185 B Clause (a) is proposed to be substituted with a new clause excluding offences relating to narcotics and narcotic substances which it is proposed shall be tried by the special courts established under the control of Narcotics substances Act, 1997 (XXV of 1997) SECTION 194 Under this section it is proposed to substitute the word “ Customs and Excise Group” with the word “Pakistan Custom Service “and also to reduce the experience of the Member of the Board, a Chief collector of Customs or Director General or Senior Collector from Five years to Three years in that position to qualify to be technical member of an Appellate Tribunal.
[ 08 ]
PROPOSED AMENDMENTS IN THE SALES TAX ACT, 1990
SECTION 2 A proviso empowering Board to specify Zones or areas for the purpose of determination of highest retail price for any brand or variety of goods through a general order is proposed to be added to clause (27). SECTION 3 (a) After clause (a) a new clause (aa) is proposed to be added to cover tax on goods specified in the newly inserted Eighth schedule. (b) After sub section (3A) a new sub section (3B) is proposed to be inserted to cover sales tax on the import and supply of cellular
and satellite phones under the Ninth schedule.
(c) Sub-section 8 is proposed to be substituted to impose Seventeen percent sales tax on supply of natural gas to CNG stations. The Gas Transmission and Distribution Company shall charge sales tax from CNG stations on the value of supply to CNG consumers.
(d) A new sub-section (9) is proposed to be inserted after substituted clause (8) for charging five percent sales tax from retailers through their monthly electricity bills in cases where the monthly bills does not exceed rupees twenty thousand and seven and half percent in cases where the monthly amount exceeds rupees twenty thousand.
SECTION 3 B Sub section (2) is proposed to be substituted to protect recovery of arrear of tax or charges payable under the Act even if it is supported by a judgment of court including the Supreme court and a High court. SECTION 4 In clause (d) for the word “zero-rated goods” the word “goods supplied at reduced rate” is proposed to be substituted.
[ 09 ]
SECTION 7 (a) In sub-section (1) for the word “section 8B” the words “section 8 and 8B” is proposed to be inserted. (b) After the word “out put tax” occurring for the first time “excluding the amount of further tax under sub section (1A) of section 3” is
proposed to be inserted.
(c) In sub-section (2) after clause (iii) a new clause (iii a) is proposed to be inserted restricting a registered person not to deduct input tax from out put tax unless the goods and services against which input tax is claimed are :-
(i) Imported or purchased for the purpose of sales or re-sale on payment of tax.
(ii) Used directly as raw material, ingredient, part, component or packing materials in the manufacture or production of taxable goods.
(iii) Electricity, natural gas and other fuel consumed directly by the registered person in his declared business premises for
the manufacture, production or supply to taxable goods.
(iv) Plant, machinery and equipment used by the registered person in his declared business premises for the manufacturer, production or supply of taxable goods.
SECTION 8 After clause (e) following new clause restricting a registered person to reclaim or deduct input tax paid are proposed to be added:-
(f) Goods and services not related to the taxable supplies made.
(g) Goods and services acquired for personal and non-business consumption.
(h) Goods used in or permanently attached to immoveable property such as building and construction materials, paints,
electrical and sanitary fittings, pipes, wires and cables, but excluding such goods acquired for sale or resale or for direct use in the production or manufacture of taxable goods.
[ 10 ]
(i) Vehicles falling in chapter 87 of the First Schedule to the customs Act, 1969 (IV of 1969), parts of such vehicles, electrical and gas appliances , furniture , furnishings, office equipment (excluding electronic cash registers) but excluding such goods acquired for sale or resale.
SECTION 40 B An explanation is proposed to be added after the proviso under this section clarifying that the powers of Board, Chief commissioner and commissioner under this section are independent of the provisions of section 40. SECTION 50 B After section 50 A a new section 50 B is proposed to be inserted empowering Board to conduct electronic checks and scrutiny and to issue electronic intimation to tax payers
[ 11 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
0405.2000 ‐ Dairy spreads 30 25
0405.9000 ‐ Other 30 25
0406.1010 ‐ ‐ ‐ Cheese 30 25
0406.1020 ‐ ‐ ‐ Curd 30 25
0406.1090 ‐ ‐ ‐ Other 30 25
0406.2000 ‐ Grated or powdered cheese, of all kinds 30 25
‐ Processed cheese, not grated or
powdered
‐ Blue‐ veined cheese and other cheese
containing veins produced by Penicillium
roqueforti
0406.9000 ‐ Other cheese 30 25
0409.0000 Natural honey. 30 25
0511.1000 ‐ Bovine semen 0 1
0511.9110 ‐ ‐ ‐ Fish eggs 0 1
0601.1010 ‐ ‐ ‐ Bulbs 0 1
0601.1090 ‐ ‐ ‐ Other 0 1
‐ Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, in growth or in
flower; chicory plants and roots
0602.1000 ‐ Unrooted cuttings and slips 0 1
‐ Trees, shrubs and bushes, grafted or not,
of kinds which bear edible fruits or nuts
‐ Rhododendrons and azaleas, grafted or
not
0602.4000 ‐ Roses, grafted or not 0 1
0602.9010 ‐ ‐ ‐ Mushroom spawn 0 1
0602.9090 ‐ ‐ ‐ Other 0 1
0701.1000 ‐ Seed 0 1
0701.9000 ‐ Other 0 1
0702.0000 Tomatoes, fresh or chilled. 0 1
0703.1000 ‐ Onions and shallots 0 1
0703.2000 ‐ Garlic 0 1
0704.1000 ‐ Cauliflowers and headed broccoli 0 1
0713.1000 ‐ Peas (Pisum sativum) 0 1
0713.2010 ‐ ‐ ‐ Grams (dry whole) 0 1
0713.2020 ‐ ‐ ‐ Grams split 0 1
0713.2090 ‐ ‐ ‐ Other 0 1
‐ ‐ Beans of the species Vigna mungo
(L.)Hepper or Vigna radiata (L.)Wilczek
‐ ‐ Small red (Adzuki) beans (Phaseolus or
vigna angularis)
‐ ‐ Kidney beans, including white pea
beans (Phaseolus vulgaris)
25
0602.2000 10
0 10602.3000
0713.3100 10
300406.3000
0406.4000 2530
100601.2000
0713.3200 10
0713.3300 10
PROPOSEDAMENDMENTSINTHEFIRSTSCHEDULEOFTHECUSTOMACT,1969
[ 12 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
0809.2100 ‐ ‐ Sour cherries (Prunus cerasus) 30 25
0809.2900 ‐ ‐ Other 30 25
0809.3000 ‐ Peaches, including nectarines 30 25
0809.4000 ‐ Plums and sloes 30 25
0810.1000 ‐ Strawberries 30 25
‐ Raspberries, blackberries, mulberries and
loganberries
‐ Black, white or red currants and
gooseberries
‐ Cranberries, bilberries and other fruits of
the genus Vaccinium
0810.5000 ‐ Kiwifruit 30 25
0810.6000 ‐ Durians 30 25
0810.7000 ‐ Persimmons 30 25
0810.9010 ‐ ‐ ‐ Pomegranates 30 25
0810.9090 ‐ ‐ ‐ Other 30 25
0811.1000 ‐ Strawberries 30 25
‐ Raspberries, blackberries, mulberries,
loganberries, black, white or red currants
and gooseberries
0811.9000 ‐ Other 30 25
0812.1000 ‐ Cherries 30 25
0812.9000 ‐ Other 30 25
0813.1000 ‐ Apricots 30 25
0813.2000 ‐ Prunes 30 25
0813.3000 ‐ Apples 30 25
0813.4020 ‐ ‐ ‐ Cherries 30 25
0813.4030 ‐ ‐ ‐ Pine nut (chilgoza) 30 25
0813.4040 ‐ ‐ ‐ Peaches (arroo) 30 25
0813.4050 ‐ ‐ ‐ Plums (allocha) 30 25
0813.4060 ‐ ‐ ‐ Lichis 30 25
0813.4070 ‐ ‐ ‐ Raisins 30 25
0813.4090 ‐ ‐ ‐ Other 30 25
0813.5000 ‐ Mixtures of nuts or dried fruits of this 30 25
Chapter 30
Peel of citrus fruit or melons (Including
watermelons) fresh, frozen, dried or
provisionally preserved in brine, in
sulphur water or in other preservative
solutions.
0904.1130 ‐ ‐ ‐ Pepper seeds for sowing 0 1
0904.2120 ‐ ‐ ‐ Red chillies seeds for sowing 0 1
0909.2100 ‐ ‐ Neither crushed nor ground 0 1
0909.2200 ‐ ‐ Crushed or ground 0 1
0814.0000
30
30
0811.2000 2530
2530
0810.2000
0810.3000
0810.4000
25
25
25
30
‐ ‐ Bambara beans (Vigna subterranea or
Voandzeia subterranea)
0713.3500 ‐ ‐ Cow peas (Vigna unguiculata) 0 1
0713.3910 ‐ ‐ ‐ Green beans (dry whole) 0 1
0713.3920 ‐ ‐ ‐ Green beans (split) 0 1
0713.3990 ‐ ‐ ‐ Other 0 1
0713.4010 ‐ ‐ ‐ Dry whole 0 1
0713.4020 ‐ ‐ ‐ Split 0 1
‐ Broad beans (Vicia faba var. major) and
horse beans(Vicia faba var. equina, Vicia
faba var.minor)
0713.6000 ‐ Pigeon peas (Cajanus cajan) 0 1
0713.9010 ‐ ‐ ‐ Black matpe (dry whole) 0 1
0713.9020 ‐ ‐ ‐ Mash dry whole 0 1
0713.9030 ‐ ‐ ‐ Mash split or washed 0 1
0713.9090 ‐ ‐ ‐ Other 0 1
0801.1910 ‐ ‐ ‐ Seed 0 1
0804.1010 ‐ ‐ ‐ Fresh 30 25
0804.1020 ‐ ‐ ‐ Dried 30 25
0804.2000 ‐ Figs 30 25
0804.3000 ‐ Pineapples 30 25
0804.4000 ‐ Avocados 30 25
0804.5010 ‐ ‐ ‐ Guavas 30 25
0804.5020 ‐ ‐ ‐ Mangoes 30 25
0804.5030 ‐ ‐ ‐ Mangosteens 30 25
0804.5040 ‐ ‐ ‐ Frozen mango 30 25
0804.5050 ‐ ‐ ‐ Mango pulp 30 25
0804.5090 ‐ ‐ ‐ Other 30 25
0805.1000 ‐ Oranges 30 25
0805.2010 ‐ ‐ ‐ Kino (fresh) 30 25
0805.2090 ‐ ‐ ‐ Other 30 25
0805.4000 ‐ Grapefruit, including pomelos 30 25
‐ Lemons (Citrus limon, Citrus limonum)
and limes (Citrus aurantifolia,Citrus latifolia)
0805.9000 ‐ Other 30 25
0806.1000 ‐ Fresh 30 25
0806.2000 ‐ Dried 30 25
0807.1100 ‐ ‐ Watermelons 30 25
0807.1900 ‐ ‐ Other 30 25
0807.2000 ‐ Papaws (papayas) 30 25
0808.1000 ‐ Apples 30 25
0808.3000 ‐ Pears 30 25
0808.4000 ‐ Quinces 30 25
0809.1000 ‐ Apricots 30 25
0 10713.3400
0713.5000 10
25300805.5000
[ 13 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
1209.9130 ‐ ‐ ‐ Of okra 0 1
1209.9190 ‐ ‐ ‐ Other 0 1
1209.9900 ‐ ‐ Other 0 1
1212.9200 ‐ ‐ Locust beans (carob) 0 1
1704.1000 ‐ Chewing gum, whether or not sugar‐ 30 25
coated 30
1704.9010 ‐ ‐ ‐ White chocolate 30 25
1704.9090 ‐ ‐ ‐ Other 30 25
‐ Cocoa powder, containing added sugar or
other sweetening matter
1806.2010 ‐ ‐ ‐ Chocolate preparation 30 25
1806.2090 ‐ ‐ ‐ Other 30 25
1806.3100 ‐ ‐ Filled 30 25
1806.3200 ‐ ‐ Not filled 30 25
1806.9000 ‐ Other 30 25
1901.9010 ‐ ‐ ‐ Malt extract 30 25
‐ ‐ ‐ Preparations other than in retail
packing, not containing cocoa
1901.9090 ‐ ‐ ‐ Other 30 25
1902.1100 ‐ ‐ Containing eggs 30 25
1902.1910 ‐ ‐ ‐ Macaroni raw 30 25
1902.1920 ‐ ‐ ‐ Vermacelli 30 25
1902.1990 ‐ ‐ ‐ Other 30 25
1902.2000 ‐ Stuffed pasta, whether or not cooked or 30 25
otherwise prepared 30
1902.3000 ‐ Other pasta 30 25
1902.4000 ‐ Couscous 30 25
1904.1010 ‐ ‐ ‐ Corn flakes 30 25
1904.1090 ‐ ‐ ‐ Other 30 25
‐ Prepared foods obtained from unroasted
cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or
swelled cereals
1904.3000 ‐ Bulgur wheat 30 25
1904.9000 ‐ Other 30 25
1905.1000 ‐ Crispbread 30 25
1905.2000 ‐ Gingerbread and the like 30 25
1905.3100 ‐ ‐ Sweet biscuits 30 25
1905.3200 ‐ ‐ Waffles and wafers 30 25
‐ Rusks, toasted bread and similar toasted
products
1905.9000 ‐ Other 30 25
2001.1000 ‐ Cucumbers and gherkins 30 25
2001.9010 ‐ ‐ ‐ Pickles 30 25
1806.1000 2530
30 251901.9020
25301904.2000
25301905.4000
0909.3100 ‐ ‐ Neither crushed nor ground 0 1
0909.3200 ‐ ‐ Crushed or ground 0 1
0909.6100 ‐ ‐ Neither crushed nor ground 0 1
0909.6200 ‐ ‐ Crushed or ground 0 1
1005.1000 ‐ Seed 0 1
1006.1010 ‐ ‐ ‐ Seed for sowing 0 1
1007.1000 ‐ Seed 0 1
1007.9000 ‐ Other 0 1
1008.3000 ‐ Canary seeds 0 1
1101.0010 ‐ ‐ ‐ Of Wheat 0 1
1108.1100 ‐ ‐ Wheat starch 15 15
1108.1200 ‐ ‐ Maize (corn) starch 20 15
1108.1300 ‐ ‐ Potato starch 10 15
1108.1400 ‐ ‐ Manioc (cassava) starch 15 15
1108.1900 ‐ ‐ Other starches 15 15
1201.1000 ‐ Seed 0 1
1201.9000 ‐ Other 0 1
1204.0000 Linseed, whether or not broken. 0 1
1205.1000 ‐ Low erucic acid rape or colza seeds 0 1
1205.9000 ‐ Other 0 1
Sunflower seeds, whether or not
broken.
1207.1000 ‐ Palm nuts and kernels 0 1
1207.2100 ‐ ‐ Seed 0 1
1207.2900 ‐ ‐ Other 0 1
1207.3000 ‐ Castor oil seeds 0 1
1207.4000 ‐ Sesamum seeds 0 1
1207.5000 ‐ Mustard seeds 0 1
1207.6000 ‐ Safflower (Carthamus tinctorius) seeds 0 1
1207.7000 ‐ Melon seeds 0 1
1207.9900 ‐ ‐ Other 0 1
1209.1000 ‐ Sugar beet seeds 0 1
1209.2100 ‐ ‐ Lucerne (alfalfa) seeds 0 1
1209.2200 ‐ ‐ Clover (Trifolium spp.) seeds 0 1
1209.2300 ‐ ‐ Fescue seeds 0 1
‐ ‐ Kentucky blue grass (Poa pratensis L.)
seeds
‐ ‐ Rye grass (Lolium multiflorum Lam.,
Lolium perenne L.) seeds
1209.2900 ‐ ‐ Other 0 1
‐ Seeds of herbaceous plants cultivated
principally for their flowers
1209.9110 ‐ ‐ ‐ Of onion 0 1
1209.9120 ‐ ‐ ‐ Of tomato 0 1
0
0
101206.0000
1209.2400
1209.2500
1209.3000
1
1
1
0
[ 14 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
2009.7900 ‐ ‐ Other 30 25
‐ ‐ Cranberry (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinum vitis‐
idaea) juice
2009.8900 ‐ ‐ Other 30 25
2009.9000 ‐ Mixtures of juices 30 25
2103.1000 ‐ Soya sauce 30 25
‐ Tomato ketchup and other tomato sauces
‐ Mustard flour and meal and prepared
mustard
2103.9000 ‐ Other 30 25
‐ Soups and broths and preparations
therefor
‐ Homogenised composite food
preparations
Ice cream and other edible ice, whether
or not containing cocoa
2106.1010 ‐ ‐ ‐ Protein hydrolysates 30 25
2106.1090 ‐ ‐ ‐ Other 30 25
‐ ‐ ‐ Concentrates for aerated beverage in
all forms
2106.9020 ‐ ‐ ‐ Syrups and squashes 30 25
‐ ‐ ‐ Flavouring powders for preparation of
food
‐ ‐ ‐ Emulsifing agents for food and dairy
products
‐ ‐ ‐ Preparations including tablets
consisting of saccharin, lactose
2106.9060 ‐ ‐ ‐ Sweet meats 30 25
2106.9090 ‐ ‐ ‐ Other 30 25
2201.1010 ‐ ‐ ‐ Mineral waters 30 25
2201.1020 ‐ ‐ ‐ Aerated waters 30 25
2201.9000 ‐ Other 30 25
2202.1010 ‐ ‐ ‐ Aerated waters 30 25
2202.1090 ‐ ‐ ‐ Other 30 25
2202.9000 ‐ Other 30 25
2309.1000 ‐ Dog or cat food, put up for retail sale 30 25
‐ Cigars, cheroots and cigarillos, containing
tobacco
2402.2000 ‐ Cigarettes containing tobacco 30 25
2402.9000 ‐ Other 30 25
‐ ‐ Water pipe tobacco specified in
Subheading Note 1 to this Chapter
25302009.8100
2103.2000 2530
30 252103.3000
2104.1000
2104.2000
2105.0000
25
25
25
30
2106.9040
2106.9050
20
25
25
10
30
30
30
30
2106.9010 2530
2106.9030
2402.1000 2530
25302403.1100
2001.9090 ‐ ‐ ‐ Other 30 25
2002.1000 ‐ Tomatoes, whole or in pieces 30 25
2002.9010 ‐ ‐ ‐ Tomatoes paste 30 25
2002.9090 ‐ ‐ ‐ Other 30 25
2003.1000 ‐ Mushrooms of the genus Agaricus 30 25
2003.9000 ‐ Other 30 25
2004.1000 ‐ Potatoes 30 25
‐ Other vegetables and mixtures of
vegetables
2005.1000 ‐ Homogenised vegetables 30 25
2005.2000 ‐ Potatoes 30 25
2005.4000 ‐ Peas (Pisum sativum) 30 25
2005.5100 ‐ ‐ Beans, shelled 30 25
2005.5900 ‐ ‐ Other 30 25
2005.6000 ‐ Asparagus 30 25
2005.7000 ‐ Olives 30 25
2005.8000 ‐ Sweet corn (Zea mays var. saccharata) 30 25
2005.9100 ‐‐Bamboo shoots 30 25
2005.9900 ‐‐Other 30 25
Vegetables, fruit, nuts, fruit‐ peel and
other parts of plants, preserved by
sugar (drained, glacé or crystallised).
2007.1000 ‐ Homogenised preparations 30 25
2007.9100 ‐ ‐ Citrus fruit 30 25
2007.9900 ‐ ‐ Other 30 25
‐ ‐ Cranberries (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis‐
idaea)
2008.9700 ‐ ‐ Mixtures 30 25
2008.9900 ‐ ‐ Other 30 25
2009.1100 ‐ ‐ Frozen 30 25
‐ ‐ Not frozen, of a Brix value not exceeding
20
2009.1900 ‐ ‐ Other 30 25
2009.2100 ‐ ‐ Of a Brix value not exceeding 20 30 25
2009.2900 ‐ ‐ Other 30 25
2009.3100 ‐ ‐ Of a Brix value not exceeding 20 30 25
2009.3900 ‐ ‐ Other 30 25
2009.4100 ‐ ‐ Of a Brix value not exceeding 20 30 25
2009.4900 ‐ ‐ Other 30 25
2009.5000 ‐ Tomato juice 30 25
2009.6100 ‐ ‐ Of a Brix value not exceeding 30 30 25
2009.6900 ‐ ‐ Other 30 25
2009.7100 ‐ ‐ Of a Brix value not exceeding 20 30 25
2004.9000 2530
252006.0000 30
25302008.9300
2009.1200 2530
[ 15 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
2713.2000 ‐ Petroleum bitumen 0 1
2714.1000 ‐ Bituminous or oil shale and tar sands 0 1
2714.9000 ‐ Other 0 1
Bituminous mixtures based on natural
asphalt, on natural bitumen, on
petroleum bitumen, on mineral tar or on
mineral tar pitch (for example,
bituminous mastics, cut‐ backs).
2716.0000 Electrical energy. (optional heading) 0 1
2818.3000 ‐ Aluminium hydroxide 0 1
2829.9000 ‐ Other 0 1
2835.3100 ‐ ‐ Sodium triphosphate (sodium 0 1
tripolyphosphate) 0
2905.3100 ‐ ‐ Ethylene glycol (ethanediol) (MEG) 0 1
2909.1910 ‐ ‐ ‐ Methyl tertiary butyle ether (MTBE) 0 1
2916.1400 ‐ ‐ Esters of methacrylic acid 0 1
‐ ‐ ‐ Maleic acid, AZDN (2‐AZOBIS)
Isobutyronitrile 99% Min)
‐ ‐ ‐ Acrylamido methyl propane sulphonic
acid (AMPS)
2926.1000 ‐ Acrylonitrile 0 1
‐ Urea, whether or not in aqueous solution
3102.2100 ‐ ‐ Ammonium sulphate 0 1
3102.2900 ‐ ‐ Other 0 1
‐ Ammonium nitrate, whether or not in
aqueous solution
‐ Mixtures of ammonium nitrate with
calcium carbonate or other inorganic non‐
fertilising substances
3102.5010 ‐ ‐ ‐ Crude 0 1
3102.5090 ‐ ‐ ‐ Other 0 1
‐ Double salts and mixtures of calcium
nitrate and ammonium nitrate
‐ Mixtures of urea and ammonium nitrate in
aqueous or ammoniacal solution
‐ Other, including mixtures not specified in
the foregoing subheadings
3103.1000 ‐ Superphosphates 0 1
3103.9000 ‐ Other 0 1
3104.2000 ‐ Potassium chloride 0 1
3104.3000 ‐ Potassium sulphate 0 1
3104.9000 ‐ Other 0 1
0
2916.1910
2924.1920 1
10
0
12715.0000
3102.1000 10
3102.3000
3102.4000
1
1
0
0
0
0
0
3102.6000
3102.8000
3102.9000
1
1
1
2403.1900 ‐ ‐ Other 30 25
‐ ‐ "Homogenised" or "reconstituted"
tobacco
2403.9910 ‐ ‐ ‐ Tobbaco for chewing 30 25
2403.9990 ‐ ‐ ‐ Other 30 25
2507.0000 Kaolin and other kaolinic clays,whether 0 1
or not calcined. 0
2510.1000 ‐ Unground 0 1
2510.2000 ‐ Ground 0 1
2523.1000 ‐ Cement clinkers 1
2523.2900 ‐ ‐ Other 0 1
Manganese ores and concentrates,
Including ferruginous manganese ores
and concentrates with a manganese
content of 20 % or more, calculated on
the dry weight.
2610.0000 Chromium ores and concentrates. 0 1
2615.1000 ‐ Zirconium ores and concentrates 0 1
2701.1200 ‐ ‐ Bituminous coal 0 1
2701.1900 ‐ ‐ Other coal 1
2704.0010 ‐ ‐ ‐ Coke of coal 0 1
Petroleum oils and oils obtained from
bituminous minerals, crude
2710.1210 ‐ ‐ ‐ Motor spirit 0 1
2710.1220 ‐ ‐ ‐ Aviation spirit 1
2710.1230 ‐ ‐ ‐ Spirit type jet fuel 0 1
2710.1911 ‐ ‐ ‐ ‐Kerosene 0 1
2710.1912 ‐ ‐ ‐ ‐J.P.1 0 1
2710.1913 ‐ ‐ ‐ ‐J.P.4 0 1
2710.1919 ‐ ‐ ‐ ‐Other 1
2710.1921 ‐ ‐ ‐ ‐Light diesel oil 0 1
2710.1941 ‐ ‐ ‐ ‐Furnace‐oil 0 1
2710.1995 ‐ ‐ ‐ ‐Liquid paraffin 15 10
2710.1996 ‐ ‐ ‐ ‐White oil 15 10
2710.1998 ‐ ‐ ‐ ‐Spin finish oil 0 1
2711.1100 ‐ ‐ Natural gas 0 1
2711.1200 ‐ ‐ Propane 0 1
2711.1300 ‐ ‐ Butanes 0 1
‐ ‐ Ethylene, propylene, butylene and
butadiene
2711.1910 ‐ ‐ ‐ L.P.G. 0 1
2711.2100 ‐ ‐ Natural gas 0 1
2713.1100 ‐ ‐ Not calcined 5 1
2713.1200 ‐ ‐ Calcined 0 1
2602.0000 10
2709.0000 10
25302403.9100
0 12711.1400
[ 16 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
3305.1000 ‐ Shampoos 30 25
‐ Preparations for permanent waving or
straightening
3305.3000 ‐ Hair lacquers 30 25
3305.9010 ‐ ‐ ‐ Cream for hair 30 25
3305.9020 ‐ ‐ ‐ Dyes for hair 30 25
3305.9090 ‐ ‐ ‐ Other 30 25
3306.1010 ‐ ‐ ‐ Tooth paste 30 25
3306.1090 ‐ ‐ ‐ Other 30 25
‐ Yarn used to clean between the teeth
(dental floss)
3306.9000 ‐ Other 30 25
‐ Pre‐ shave, shaving or after‐ shave
preparations
3307.2000 ‐ Personal deodorants and antiperspirants 30 25
‐ Perfumed bath salts and other bath
preparations
‐ ‐ "Agarbatti" and other odoriferous
perparations which operate by burning
3307.4900 ‐ ‐ Other 30 25
3307.9010 ‐ ‐ ‐ Contact lens solution 30 25
3307.9090 ‐ ‐ ‐ Other 30 25
‐ ‐ For toilet use (including medicated
products)
3401.1900 ‐ ‐ Other 30 25
3401.2000 ‐ Soap in other forms 30 25
‐ Organic surface‐ active products and
preparations for washing the skin, in the
form of liquid or cream and put up for retail
sale, whether or not containing soap
3403.1131 ‐ ‐ ‐ ‐Spin finish oil 0 1
3403.9131 ‐ ‐ ‐ ‐Spin finish oil 0 1
3404.9030 ‐ ‐ ‐ Wax for wax jet engraver 0 1
3404.9040 ‐ ‐ ‐ Wax for fungicides 0 1
‐ ‐ ‐ Printing gum (pre‐gelatinized modified
0% starch for textile prining)
3701.1000 ‐ For X‐ ray 0 1
3803.0000 Tall oil, whether or not refined. 0 1
3808.9130 ‐ ‐ ‐ Sex pheromone 0 1
3808.9140 ‐ ‐ ‐ PB rope L& LTT 0 1
‐ ‐ ‐ Products registered under the
Agricultural Pesticides Ordinance 1971
3808.9220 ‐ ‐ ‐ For leather industry 0 1
3808.9290 ‐ ‐ ‐ Other 0 1
3305.2000 2530
3306.2000 2530
3401.1100 2530
3401.3000 2530
3307.1000 2530
3307.3000
3307.4100
25
25
30
30
3505.2030 10
3808.9210 10
‐ Goods of this Chapter in tablets or similar
forms or in packages of a gross weight not
exceeding 10 kg
‐ Mineral or chemical fertilisers containing
the three fertilising elements nitrogen,
phosphorus and potassium
‐ Diammonium hydrogenorthophosphate
(diammonium phosphate)
‐ Ammoniumdihydrogen orthophosphate
(monoammonium phosphate) and mixtures
thereof with diammonium
hydrogenorthophosphate (diammonium
phosphate)
3105.5100 ‐ ‐ Containing nitrates and phosphates 0 1
3105.5900 ‐ ‐ Other 0 1
‐ Mineral or chemical fertilisers containing
the two fertilising elements phosphorus and
potassium
3105.9000 ‐ Other 0 1
3201.2000 ‐ Wattle extract 0 1
‐ ‐ Disperse dyes and preparations based
thereon
‐ ‐ Basic dyes and preparations based
thereon
3204.1510 ‐ ‐ ‐ Indigo blue 0 1
3204.1590 ‐ ‐ ‐ Other 5 15
3204.1910 ‐ ‐ ‐ Dyes, sulphur 5 15
3204.1990 ‐ ‐ ‐ Dyes, synthetic 5 15
3206.4990 ‐ ‐ ‐ Other 5 10
3207.4010 ‐ ‐ ‐ Glass frit 0 1
3207.4090 ‐ ‐ ‐ Other 0 1
3303.0010 ‐ ‐ ‐ Eau‐de‐cologne 30 25
3303.0020 ‐ ‐ ‐ Perfumes 30 25
3303.0090 ‐ ‐ ‐ Other 30 25
3304.1000 ‐ Lip make‐ up preparations 30 25
3304.2000 ‐ Eye make‐ up preparations 30 25
3304.3010 ‐ ‐ ‐ Nail polish 30 25
3304.3090 ‐ ‐ ‐ Other 30 25
3304.9110 ‐ ‐ ‐ Face powder 30 25
3304.9120 ‐ ‐ ‐ Talcum powder 30 25
3304.9190 ‐ ‐ ‐ Other 30 25
3304.9910 ‐ ‐ ‐ Face and skin creams and lotions 30 25
3304.9920 ‐ ‐ ‐ Tonics and skin food 30 25
3304.9990 ‐ ‐ ‐ Other 30 25
3105.1000 10
3105.2000 10
3105.3000
3105.4000
1
1
0
0
3105.6000 10
3204.1100
3204.1300
1510
10
[ 17 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
4102.2110 ‐ ‐ ‐ Lamb skins without wool 0 1
4102.2120 ‐ ‐ ‐ Sheep skins without wool 0 1
4102.2900 ‐ ‐ Other 0 1
4103.2000 ‐ Of reptiles 0 1
4103.9010 ‐ ‐ ‐ Goat skins 0 1
4103.9020 ‐ ‐ ‐ Kids skins 0 1
4103.9090 ‐ ‐ ‐ Other 0 1
4104.1100 ‐ ‐ Full grains, unsplit; grain splits 0 1
4104.1900 ‐ ‐ Other 0 1
4104.4100 ‐ ‐ Full grains, unsplit; grain splits 0 1
4104.4900 ‐ ‐ Other 0 1
4105.1000 ‐ In the wet state (including wet‐ blue) 0 1
4105.3000 ‐ In the dry state (crust) 0 1
4106.2100 ‐ ‐ In the wet state (including wet‐ blue) 0 1
4106.2200 ‐ ‐ In the dry state (crust) 0 1
4106.4000 ‐ Of reptiles 0 1
4106.9100 ‐ ‐ In the wet state (including wet‐ blue) 0 1
4106.9200 ‐ ‐ In the dry state (crust) 0 1
4107.1100 ‐ ‐ Full grains, unsplit 0 1
4107.1200 ‐ ‐ Grain splits 0 1
4107.1900 ‐ ‐ Other 0 1
4107.9100 ‐ ‐ Full grains, unsplit 0 1
4107.9200 ‐ ‐ Grain splits 0 1
4107.9900 ‐ ‐ Other 0 1
Leather further prepared after tanning or
crusting, including parchment‐ dressed
leather, of sheep or lamb, without wool
on, whether or not split, other than
leather of heading 41.14.
4113.1000 ‐ Of goats or kids 0 1
4113.3000 ‐ Of reptiles 0 1
4113.9000 ‐ Other 0 1
‐ ‐ ‐ Leather shearling‐finished leather with
wool
4303.9000 ‐ Other 0 1
4304.0000 Artificial fur and articles thereof. 0 1
4401.1000 ‐ Fuel wood, In logs, In billets In twigs, 0 1
faggots or In similar forms 0
4401.2100 ‐ ‐ Coniferous 0 1
4401.2200 ‐ ‐ Non‐coniferous 0 1
4401.3100 ‐ ‐ Wood pellets 0 1
4401.3900 ‐ ‐ Other 0 1
4402.1000 ‐ Of bamboo 0 1
4402.9000 ‐ Other 0 1
4112.0000 10
4302.1910 10
‐ ‐ ‐ Printing gum (preparation of modified
starches with other gums having specific
application in textile printing
‐ Prepared binders for foundry moulds or
cores
3906.9030 ‐ ‐ ‐ Pigment thickener 0 1
3906.9040 ‐ ‐ ‐ Dispersing agent and acrylic thickeners 0 1
3919.1010 ‐ ‐ ‐ Insulation tape double sided 0 1
3926.9050 ‐ ‐ ‐ Colostomy bags and urine bags 0 1
‐ Natural rubber latex, whether or not pre‐
vulcanised
4001.2100 ‐ ‐ Smoked sheets 0 1
‐ ‐ Technically specified natural rubber
(TSNR)
4001.2900 ‐ ‐ Other 0 1
‐ Balata, gutta‐ percha, guayule, chicle and
similar natural gums
4002.1100 ‐ ‐ Latex 0 1
4002.1900 ‐ ‐ Other 0 1
4002.2000 ‐ Butadiene rubber (BR) 0 1
4002.3100 ‐ ‐ Isobutene‐isoprene (butyl) rubber (IIR) 0 1
4002.3900 ‐ ‐ Other 0 1
4002.4100 ‐ ‐ Latex 0 1
4002.4900 ‐ ‐ Other 0 1
4002.5100 ‐ ‐ Latex 0 1
4002.5900 ‐ ‐ Other 0 1
4002.6000 ‐ Isoprene rubber (IR) 0 1
‐ Ethylenepropylene non‐ conjugated diene
rubber (EPDM)
‐ Mixtures of any product of heading 40.01
with any product of this heading
4002.9100 ‐ ‐ Latex 0 1
4002.9900 ‐ ‐ Other 0 1
‐ Whole hides and skins,unsplit, of a weight
per skin not exceeding 8 kg when simply
dried, 10 kg when dry‐ salted, or 16 kg
when fresh, wet‐ salted or otherwise
preserved
4101.5010 ‐ ‐ ‐ Hides, buffalo 0 1
4101.5020 ‐ ‐ ‐ Hides, cow 0 1
4101.5090 ‐ ‐ ‐ Other 0 1
4101.9000 ‐ Other, including butts, bends and bellies 0 1
4102.1010 ‐ ‐ ‐ Lamb skins 0 1
4102.1020 ‐ ‐ ‐ Sheep skins 0 1
3809.9110 10
0 13824.1000
4001.1000 10
0
0
1
1
4001.2200
4001.3000
4101.2000 10
4002.7000
4002.8000
1
1
0
0
[ 18 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
Wood pulp obtained by a combination of
mechanical and chemical pulping
processes.
‐ Pulps of fibres derived from recovered
(waste and scrap) paper or paperboard
4706.3000 ‐ Other, of bamboo 0 1
4706.9100 ‐ ‐ Mechanical 0 1
4706.9200 ‐ ‐ Chemical 0 1
‐ ‐ Obtained by a combination of
mechanical and chemical processes
4707.1010 ‐ ‐ ‐ In pressed bundles 0 1
4707.2010 ‐ ‐ ‐ In pressed bundles 0 1
4707.3010 ‐ ‐ ‐ In pressed bundles 0 1
4707.9010 ‐ ‐ ‐ In pressed bundles 0 1
4821.1040 ‐ ‐ ‐ Printed labels of paper 0 1
‐ ‐ Dictionaries and encyclopaedias, and
serial instalments thereof
‐ ‐ ‐ Holy Quran(Arabic text with or without
translation)
4901.9990 ‐ ‐ ‐ Other 0 1
4902.1000 ‐ Appearing at least four times a week 0 1
4902.9000 ‐ Other 0 1
Children's picture, drawing or colouring
books.
Silk yarn (other than yarn spun from silk
waste) not put up for retail sale.
Yarn spun from silk waste, not put up
for retail sale.
5101.1100 ‐ ‐ Shorn wool 0 1
5101.1900 ‐ ‐ Other 0 1
5101.2100 ‐ ‐ Shorn wool 0 1
5101.2900 ‐ ‐ Other 0 1
5101.3000 ‐ Carbonised 0 1
5105.1000 ‐ Carded wool 0 1
5105.2100 ‐ ‐ Combed wool in fragments 0 1
5105.2900 ‐ ‐ Other 0 1
5201.0030 ‐ ‐ ‐ Length not exceeding 20.5 mm 0 1
‐ ‐ ‐ Length exceeding 20.5 mm but not
exceeding 24.5 mm
‐ ‐ ‐ Length exceeding 24.5 mm but not
exceeding 28.5 mm
‐ ‐ ‐ Length exceeding 28.5 mm but not
exceeding 31 mm
4705.0000 10
4901.9100
4901.9910
1
1
0
0
104706.2000
4706.9300 10
1
1
1
0
0
0
5201.0040
5201.0050
5201.0060
0
0
0
4903.0000
5004.0000
5005.0000
1
1
1
‐ Treated with paint, stains, creosote or
other preservatives
4403.2000 ‐ Other, coniferous 0 1
‐ ‐ Dark Red Meranti, Light Red Meranti
and Meranti Bakau
‐ ‐ ‐ Sawlogs and veneer logs of non‐
coniferous species
4403.4990 ‐ ‐ ‐ Other 0 1
4403.9100 ‐ ‐ Of oak (Quercus spp.) 0 1
4403.9200 ‐ ‐ Of beech (Fagus spp.) 0 1
4403.9900 ‐ ‐ Other 0 1
4404.1000 ‐ Coniferous 0 1
4404.2000 ‐ Non‐ coniferous 0 1
4405.0000 Wood wool; wood flour. 0 1
4406.1000 ‐ Not impregnated 0 1
4406.9000 ‐ Other 0 1
4407.1000 ‐ Coniferous 0 1
4407.2100 ‐‐Mahogany (Swietenia spp.) 0 1
4407.2200 ‐ ‐ Virola, Imbuia and Balsa 0 1
‐ ‐ Dark Red Meranti, Light Red Meranti
and Meranti Bakau
‐ ‐ White Lauan, White Meranti, White
Seraya, Yellow Meranti and Alan
4407.2700 ‐‐Sapelli 0 1
4407.2800 ‐‐Iroko 0 1
4407.2900 ‐ ‐ Other 0 1
4407.9100 ‐ ‐ Of oak (Quercus spp.) 0 1
4407.9200 ‐ ‐ Of beech (Fagus spp.) 0 1
4407.9300 ‐‐Of maple (Acer spp.) 0 1
4407.9400 ‐‐Of cherry (Prunus spp.) 0 1
4407.9500 ‐‐Of ash (Fraxinus spp.) 0 1
4407.9900 ‐ ‐ Other 0 1
Densified wood, in blocks, plates, strips
or profile shapes.
4701.0000 Mechanical wood pulp. 0 1
4702.0000 Chemical wood pulp, dissolving grades. 0 1
4703.1100 ‐ ‐ Coniferous 0 1
4703.1900 ‐ ‐ Non‐coniferous 0 1
4703.2100 ‐ ‐ Coniferous 0 1
4703.2900 ‐ ‐ Non‐coniferous 0 1
4704.1100 ‐ ‐ Coniferous 0 1
4704.1900 ‐ ‐ Non‐coniferous 0 1
4704.2100 ‐ ‐ Coniferous 0 1
4704.2900 ‐ ‐ Non‐coniferous 0 1
4403.4100 1
14403.4910 0
0
4403.1000 10
4413.0000 10
4407.2500
4407.2600
1
1
0
0
[ 19 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
6908.9010 ‐ ‐ ‐ Tiles 30 25
6908.9090 ‐ ‐ ‐ Other 30 25
6910.1010 ‐ ‐ ‐ Wash basin 30 25
6910.1020 ‐ ‐ ‐ Bath tubs ceramic 30 25
6910.1030 ‐ ‐ ‐ Bidets ceramic 30 25
6910.1040 ‐ ‐ ‐ Cisterns ceramic 30 25
6910.1050 ‐ ‐ ‐ Sink ceramic 30 25
6910.1060 ‐ ‐ ‐ Toilet ceramic 30 25
6910.1070 ‐ ‐ ‐ Urinals ceramic 30 25
6910.1080 ‐ ‐ ‐ Water loset pans 30 25
6910.1090 ‐ ‐ ‐ Other 30 25
6910.9000 ‐ Other 30 25
6911.1010 ‐ ‐ ‐ Dinner sets 30 25
6911.1020 ‐ ‐ ‐ Dishes 30 25
6911.1030 ‐ ‐ ‐ Plates 30 25
6911.1040 ‐ ‐ ‐ Tea cups and saucers 30 25
6911.1090 ‐ ‐ ‐ Other 30 25
6911.9000 ‐ Other 30 25
6912.0010 ‐ ‐ ‐ Tableware and kitchenware 30 25
6912.0090 ‐ ‐ ‐ Other 30 25
6913.1000 ‐ Of porcelain or china 30 25
6913.9000 ‐ Other 30 25
6914.1000 ‐ Of porcelain or china 30 25
6914.9000 ‐ Other 30 25
7102.1000 ‐ Unsorted 0 1
‐ ‐ Unworked or simply sawn, cleaved or
bruted
‐ Unworked or simply sawn or roughly
shaped
‐ Non‐ alloy pig iron containing by weight
0.5 % or less of phosphorus
‐ Non‐ alloy pig iron containing by weight
more than 0.5 % of phosphorus:
7201.5000 ‐ Alloy pig iron; spiegeleisen: 0 1
‐ Ferrous products obtained by direct
reduction of iron ore
7203.9000 ‐ Other 0 1
7204.1010 ‐ ‐ ‐ Re‐rollable 0 1
7204.1090 ‐ ‐ ‐ Other 0 1
7204.2100 ‐ ‐ Of stainless steel 0 1
7204.2900 ‐ ‐ Other 0 1
7204.3000 ‐ Waste and scrap of tinned iron or steel 0 1
1
1
7102.3100
7103.1000
7201.1000
10
0
0
0
0
7201.2000
7203.1000 1
1
‐ ‐ ‐ Length exceeding 31 mm but not
exceeding 34.5 mm
‐ ‐ ‐ Length exceeding exceeding 34.5 mm
5201.0090 ‐ ‐ ‐ Other 0 1
5301.1000 ‐ Flax, raw or retted 0 1
5301.2100 ‐ ‐ Broken or scutched 0 1
5301.2900 ‐ ‐ Other 0 1
5301.3000 ‐ Flax tow and waste 0 1
5302.1000 ‐ True hemp, raw or retted 0 1
5302.9000 ‐ Other 0 1
5303.1010 ‐ ‐ ‐ Jute, cutting 0 1
5303.1020 ‐ ‐ ‐ Jute, waste 0 1
5303.1090 ‐ ‐ ‐ Other 0 1
5303.9000 ‐ Other 0 1
‐ ‐ ‐ Sisal and other textile fibres of the
genus Agave, raw
5305.0020 ‐ ‐ ‐ Abaca raw 0 1
5305.0090 ‐ ‐ ‐ Other 0 1
‐ ‐ ‐ Elastomeric yarn mainly composed of
polyurethane (like spandex and lycra
excluding other poly‐urethane yarn).
5608.1100 ‐ ‐ Made up fishing nets 0 1
5608.1900 ‐ ‐ Other 0 1
5608.9000 ‐ Other 0 1
‐ Fabrics consisting of warp without weft
assembled by means of an adhesive
(bolducs)
6802.2100 ‐ ‐ Marble, travetine and alabaster 30 25
6802.2300 ‐ ‐ Granite 30 25
6802.2900 ‐ ‐ Other stone 30 25
6802.9100 ‐ ‐ Marble, travertine and alabaster 30 25
6802.9200 ‐ ‐ Other calcareous stone 30 25
6802.9300 ‐ ‐ Granite 30 25
6802.9900 ‐ ‐ Other stone 30 25
‐ Tiles, cubes and similar articles, whether
or not rectangular, the largest surface area
of which is capable of being enclosed in a
square the side of which is less than 7cm
6907.9000 ‐ Other 30 25
‐ Tiles, cubes and similar articles, whether
or not rectangular, the largest surface area
of which is capable of being enclosed in a
square the side of which is less than 7cm
1
1
05806.4000 1
6907.1000 2530
0
0
5305.0010 10
5402.4410 10
5201.0070
5201.0080
6908.1000 2530
[ 20 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
7601.1000 ‐ Aluminium, not alloyed 0 1
7601.2000 ‐ Aluminium alloys 0 1
7602.0090 ‐ ‐ ‐ Other 0 1
7802.0000 Lead waste and scrap. 0 1
8414.5110 ‐ ‐ ‐ Ceiling fan 30 25
8414.5120 ‐ ‐ ‐ Pedestal fan 30 25
8414.5130 ‐ ‐ ‐ Table fan 30 25
8414.5140 ‐ ‐ ‐ Exhaust fan 30 25
8414.5190 ‐ ‐ ‐ Other 30 25
8415.1010 ‐ ‐ ‐ Window or wall type 30 25
‐ ‐ ‐ Self contained or split type comprising
of inner and outer unit whether or not
imported separately
‐ ‐ ‐ Tropical MPS multi system unit 5
tonnes capacity and above
8415.1090 ‐ ‐ ‐ Other 30 25
‐ ‐ Incorporating a refrigerating unit and a
valve for reversal of the cooling/heat cycle
(reversible heat pumps)
8415.8200 ‐ ‐ Other, incorporating a refrigerating unit 30 25
8415.8300 ‐ ‐ Not incorporating a refrigerating unit 30 25
‐ Combined refrigerator‐ freezers, fitted
with separate external doors
8418.2100 ‐ ‐ Compression‐type 30 25
8418.2900 ‐ ‐ Other 30 25
‐ Freezers of the chest type, not exceeding
800 l capacity
‐ Freezers of the upright type, not
exceeding 900 l capacity
‐ Other furniture (chests, cabinets, display
counters, show‐ cases and the like) for
storage and display, incorporating
refrigerating or freezing equipment.
8418.6930 ‐ ‐ ‐ Water dispenser 30 25
8421.1900 ‐ ‐ Other 5 10
8443.3210 ‐‐‐Dot matrix printers 0 1
8443.3220 ‐‐‐Ink jet printers 0 1
8443.3230 ‐‐‐Laser jet printers 0 1
8443.3240 ‐‐‐Line printer 0 1
8443.3250 ‐‐‐Letter quality daisy wheel printer 0 1
8443.3290 ‐‐‐Other 0 1
‐ ‐ ‐ Toner and ink cartridges for computer
printers excluding disposable type
8450.1100 ‐ ‐ Fully‐automatic machines 30 25
258415.8100 30
8418.1000 2530
8415.1020
8415.1030
25
25
30
30
30
30
30
8443.9950 10
258418.3000
8418.4000
8418.5000 25
25
‐ ‐ Turnings, shavings, chips, milling waste,
sawdust, filings, trimmings and stampings,
whether or not in bundles
7204.4910 ‐ ‐ ‐ Re‐rollable 0 1
7204.4930 ‐ ‐ ‐ Waste and scrap of auto parts in 0 1
pressed bundle condition 0
7204.4990 ‐ ‐ ‐ Other 0 1
7204.5000 ‐ Remelting scrap ingots 0 1
7225.1100 ‐ ‐ Grain‐oriented 0 10
7225.1900 ‐ ‐ Other 0 10
‐ Other, not further worked than hot‐ rolled,
in coils
‐ Other, not further worked than hot‐ rolled,
not in coils
‐ Other, not further worked than cold‐ rolled
(cold‐ reduced)
‐ ‐ Electrolytically plated or coated with zinc
7225.9200 ‐ ‐ Otherwise plated or coated with zinc 5 10
7225.9900 ‐ ‐ Other 5 10
7226.1100 ‐ ‐ Grain‐oriented 5 10
7226.1900 ‐ ‐ Other 5 10
7226.2000 ‐ Of high speed steel 5 10
7226.9100 ‐ ‐ Not further worked than hot‐rolled 5 10
‐ ‐ Not further worked than cold‐rolled (cold‐
reduced)
7226.9900 ‐ ‐ Other 5 10
7311.0010 ‐ ‐ ‐ For CNG 0 1
7311.0020 ‐ ‐ ‐ For LPG 0 1
7321.1110 ‐ ‐ ‐ Cooking ranges 30 25
7321.1190 ‐ ‐ ‐ Other 30 25
7321.1200 ‐ ‐ For liquid fuel 30 25
‐ ‐ Other, including appliances for solid
fuel
‐ ‐ For gas fuel or for both gas and other
fuels
7321.8200 ‐ ‐ For liquid fuel 30 25
7321.8900 ‐ ‐ Other, including appliances for solid fuel 30 25
7321.9000 ‐ Parts 30 25
‐ ‐ ‐ Forgings of surgical & dental
instruments
7403.1100 ‐ ‐ Cathodes and sections of cathodes 0 1
7404.0010 ‐ ‐ ‐ Brass scrap 0 1
7404.0090 ‐ ‐ ‐ Other 0 1
7204.4100 10
5 107225.3000
7321.1900
7321.8100
25
25
30
30
5
5
5
7226.9200 105
7225.4000
7225.5000
7225.9100
10
10
10
7326.1920 10
[ 21 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
‐ Parts and accessories equally suitable for
use with machines of two or more of the
headings 84.69 to 84.72
8502.1110 ‐ ‐ ‐ Of an output not exceeding 5 kVA 0 1
8502.1390 ‐ ‐ ‐ Other 0 5
‐ ‐ ‐ Un‐interrupted power supply (UPS) of
power rating upto 1.5 kVA
8504.4090 ‐ ‐ ‐ Other 10 15
8509.4010 ‐ ‐ ‐ Food grinders 30 25
8509.4020 ‐ ‐ ‐ Fruit mixers 30 25
8509.4030 ‐ ‐ ‐ Fruit or vegetable juice extractors 30 25
8509.8000 ‐ Other appliances 30 25
8516.3100 ‐ ‐ Hair dryers 30 25
8516.3200 ‐ ‐ Other hair‐dressing apparatus 30 25
8516.3300 ‐ ‐ Hand‐drying apparatus 30 25
8516.4000 ‐ Electric smoothing irons 30 25
8516.5000 ‐ Microwave ovens 30 25
8516.6010 ‐ ‐ ‐ Electric oven 30 25
8516.6020 ‐ ‐ ‐ Electric ranges 30 25
8516.6030 ‐ ‐ ‐ Electric roasters/grillers 30 25
8516.6090 ‐ ‐ ‐ Other 30 25
8516.7100 ‐ ‐ Coffee or tea makers 30 25
8516.7200 ‐ ‐ Toasters 30 25
8516.7990 ‐ ‐ ‐ Other 30 25
8516.8090 ‐ ‐ ‐ Other 30 25
‐‐‐Satellite mobile phone, whether or not
functional on cellular networks
8517.6210 ‐‐‐Voice fequency telegraphy 5 10
8517.6220 ‐ ‐ ‐ Modems 5 10
‐‐‐High bit rate digital hierarchy system
(SDH)
8517.6240 ‐‐‐Digital loop carrier system (DLC) 5 10
‐‐‐Synchronous digital hierarchy system
(SDH)
8517.6260 ‐‐‐Multiplexers, statistical multiplexers 5 10
8517.6910 ‐ ‐ ‐ ISDN system 5 10
8517.6920 ‐‐‐ISDN terminal adapters 5 10
8517.6930 ‐‐‐Routers 0 1
8517.6940 ‐ ‐ ‐ Subscriber end equiment 5 10
‐ ‐ ‐ Set top boxes for gaining access to
internet
8517.6960 ‐ ‐ ‐ Attachements for telephones 5 10
‐ ‐ ‐ Networking equipments like LAN
bridges, hubs, switches and repeaters
8473.5000 10
8517.6230 105
8517.6250 105
20 158504.4010
8517.1230 1025
8517.6950 105
8517.6970 10
‐ ‐ Other machines, with built‐in centrifugal
drier
8450.1900 ‐ ‐ Other 30 25
‐ Machines, each of a dry linen capacity
exceeding 10 kg
8450.9000 ‐ Parts 30 25
‐ ‐ ‐ Laptop computers, notebooks whether
or not incorporating multi media kit
8471.3020 ‐ ‐ ‐ Personal computers 0 1
8471.3090 ‐ ‐ ‐ Other 0 1
8471.4110 ‐ ‐ ‐ Micro computer 0 1
8471.4120 ‐ ‐ ‐ Large or Main frame 0 1
8471.4190 ‐ ‐ ‐ Other 0 1
8471.4900 ‐ ‐ Other, presented in the form of systems 0 1
‐ Processing units other than those of sub‐
heading 8471.41 or 8471.49, whether or
not containing in the same housing one or
two of the following types of unit: storage
units, input units, output units
8471.6010 ‐ ‐ ‐ Key boards 0 1
8471.6020 ‐ ‐ ‐ Mouse and other pointing devices 0 1
8471.6030 ‐ ‐ ‐ Scanner 0 1
8471.6090 ‐ ‐ ‐ Other 0 1
8471.7010 ‐ ‐ ‐ Floppy disk drives 0 1
8471.7020 ‐ ‐ ‐ Hard disk drive 0 1
8471.7030 ‐ ‐ ‐ Tape drive 0 1
8471.7040 ‐ ‐ ‐ CD‐ROM drive 0 1
8471.7050 ‐ ‐ ‐ Digital video disc drive 0 1
‐ ‐ ‐ Removable or exchangeable disc
drives
8471.7090 ‐ ‐ ‐ Other 0 1
8471.8010 ‐ ‐ ‐ C.D.ROM writer 0 1
8471.8090 ‐ ‐ ‐ Other 0 1
8471.9010 ‐ ‐ ‐ Control units 0 1
8471.9020 ‐ ‐ ‐ Multi media kits for PCs 0 1
8471.9090 ‐ ‐ ‐ Other 0 1
‐ ‐ ‐ Casings (with power supply) for
computers
8473.3020 ‐ ‐ ‐ Cleaning discs for computer drives 0 1
8473.3090 ‐ ‐ ‐ Other 0 1
‐ Parts and accessories of the machines of
heading 84.72
0 18471.3010
8471.5000 0 1
8450.1200 2530
8450.2000 2530
18473.4000 0
18471.7060 0
18473.3010 0
[ 22 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
Vessels and other floating structures for
breaking up.
9019.2010 ‐ ‐ ‐ Oxygenator with accessories 0 1
9027.1000 ‐ Gas or smoke analysis apparatus 0 1
‐ Chromatographs and electrophoresis
instruments
‐ Spectrometers, spectrophotometers and
spectrographs using optical radiations
(UV, visible, IR)
9027.5000 ‐ Other instruments and apparatus using 0 1
optical radiations (UV, visible,IR)
9027.8000 ‐ Other instruments and apparatus 0 1
9027.9000 ‐ Microtomes; parts and accessories 0 1
‐ ‐ ‐ ‐ Pistols, signle barrel , semi‐automatic
or otherwise
9302.0093 ‐ ‐ ‐ ‐ Pistols, multiple barrel 30 25
9302.0099 ‐ ‐ ‐ ‐ Other 30 25
9303.1000 ‐ Muzzle‐ loading firearms 30 25
9303.2011 ‐ ‐ ‐ ‐ Pump‐action 30 25
9303.2012 ‐ ‐ ‐ ‐ Semi‐automatic 30 25
9303.2019 ‐ ‐ ‐ ‐ Other 30 25
‐ ‐ ‐ Shotguns, multiple barrel, including
combination guns
9303.2090 ‐ ‐ ‐ Other 30 25
9303.3010 ‐ ‐ ‐ Single‐shot 30 25
9303.3020 ‐ ‐ ‐ Semi‐automatic 30 25
9303.3090 ‐ ‐ ‐ Other 30 25
9303.9000 ‐ Other 30 25
Other arms (for example, spring, air or
gas guns and pistols, truncheons),
excluding those of heading 93.07.
9306.2100 ‐ ‐ Cartridges 30 25
9306.2900 ‐ ‐ Other 30 25
‐ ‐ ‐ Cartridges for riveting or similar tools or
for captive‐bolt human killers and parts
thereof
9306.3090 ‐ ‐ ‐ Other 30 25
9306.9000 ‐ Other 30 25
9403.1000 ‐ Metal furniture of a kind used in offices 30 25
9403.2000 ‐ Other metal furniture 30 25
9403.3000 ‐ Wooden furniture of a kind used in offices 30 25
9403.4000 ‐ Wooden furniture of a kind used in the 30 25
kitchen 30
9403.5010 ‐ ‐ ‐ Wooden cabinets 30 25
8908.0000 10
30
30 259303.2020
9027.2000
9027.3000
1
10
0
9304.0000 2530
30 259306.3010
9302.0092 25
8517.6980 ‐ ‐ ‐ Multi‐station access units 0 1
8517.6990 ‐ ‐ ‐ Other 5 10
8523.4110 ‐ ‐ ‐ Compact disc (CD) 20 10
8523.4120 ‐ ‐ ‐ Digital versatile discs (DVD) 20 10
8523.4190 ‐‐‐Other 20 10
8523.4910 ‐‐‐containing software 5 10
‐‐‐Discs for laser reading system
containing audio material
‐‐‐Discs for laser reading system
containing images or video material
8523.4990 ‐‐‐Other 20 10
8523.8050 ‐ ‐ ‐ Digital Quran 0 1
‐‐‐Blue tooth whether or not capable Of
connecting to an automatic data processing
machine
8525.6020 ‐ ‐ ‐ Radio paging apparatus 5 10
8525.6060 ‐ ‐ ‐ Vehicle tracking system 5 10
8525.6070 ‐ ‐ ‐ Modems 5 10
8527.1200 ‐ ‐ Pocket‐size radio cassette‐players 30 25
8527.1300 ‐ ‐ Other Apparatus combined with sound 30 25
recording or reproducing Apparatus
8527.1900 ‐ ‐ Other 30 25
8527.9910 ‐ ‐ ‐ Modems 5 10
8528.4190 ‐ ‐ ‐Other 0 1
‐ ‐ Of a kind solely or principally used in an
automatic data processing system of
heading 84.71
‐ ‐ ‐ Reception apparatus for receiving
satellite signals of a kind used with TV
(satellite dish receivers)
8528.7190 ‐ ‐ ‐ Other 30 25
8528.7211 ‐ ‐ ‐ ‐Liquid crystal display 30 25
8528.7212 ‐ ‐ ‐ ‐Other 30 25
‐ ‐ ‐ Reception apparatus for receiving
satellite signals of a kind used with TV
(Satellite dish receivers)
8528.7290 ‐ ‐ ‐ Other 30 25
8528.7300 ‐‐Other, monochrome 30 25
8539.3910 ‐ ‐ ‐ Energy saving lamp 0 1
8539.3920 ‐ ‐ ‐ Energy saving tube 0 1
8548.1010 ‐ ‐ ‐ Batteries plates 0 1
8702.9020 ‐ ‐ ‐ Fully dedicated CNG buses (CBU) 0 1
8702.9030 ‐ ‐ ‐ Fully dedicated LPG buses (CBU) 0 1
8905.1000 ‐ Dredgers 0 1
8523.4920
8523.4930 10
1020
20
8528.7220 2530
8525.6010 105
8528.5100
8528.7110
1
25
0
30
[ 23 ]
H.S. CODE DESCRIPTIONCURRENTCD (%)
PROPOSED CD (%)
0102.2110 ‐ ‐ ‐ Bulls 0 1
0102.2120 ‐ ‐ ‐ Cows 0 1
0102.2130 ‐ ‐ ‐ Oxen 0 1
0102.2190 ‐ ‐ ‐ Other 0 1
0102.2910 ‐ ‐ ‐ Bulls 0 1
0102.2920 ‐ ‐ ‐ Cows 0 1
0102.2930 ‐ ‐ ‐ Oxen 0 1
0102.2990 ‐ ‐ ‐ Other 0 1
0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1
0102.3900 ‐ ‐ Other 0 1
0102.9000 ‐ Other 0 1
0104.1000 ‐ Sheep 0 1
0104.2000 ‐ Goats 0 1
0201.1000 ‐ Carcasses and half‐ carcasses 0 1
0201.2000 ‐ Other cuts with bone in 0 1
0201.3000 ‐ Boneless 0 1
0202.1000 ‐ Carcasses and half‐ carcasses 0 1
0202.2000 ‐ Other cuts with bone in 0 1
0202.3000 ‐ Boneless 0 1
0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.2200 ‐ ‐ Other cuts with bone in 0 1
0204.2300 ‐ ‐ Boneless 0 1
‐ Carcasses and half‐ carcasses of lamb,
0204.4100 ‐ ‐ Carcasses and half‐carcasses 0 1
0204.4200 ‐ ‐ Other cuts with bone in 0 1
0204.4300 ‐ ‐ Boneless 0 1
0204.5000 ‐ Meat of goats 0 1
0403.1000 ‐ Yogurt 30 25
0403.9000 ‐ Other 30 25
0405.1000 ‐ Butter 30 25
0204.1000 0 1
100204.3000
‐ Carcasses and half Carcasses of lamb,fresh or chilled
9403.5020 ‐ ‐ ‐ Wooden beds 30 25
9403.5030 ‐ ‐ ‐ Other 30 25
9403.6000 ‐ Other wooden furniture 30 25
9403.7000 ‐ Furniture of plastics 30 25
9403.8100 ‐ ‐ Of bamboo or rattan 30 25
9403.8900 ‐ ‐ Other 30 25
9403.9000 ‐ Parts 30 25
9405.1010 ‐ ‐ ‐ Chandeliers 30 25
9405.1090 ‐ ‐ ‐ Other 30 25
‐ Electric table, desk, bedside or floor‐
standing lamps
‐ Lighting sets of a kind used for Christmas
trees
9405.4090 ‐ ‐ ‐ Other 30 25
9405.5000 ‐ Non‐ electric lamps and lighting fittings 30 25
‐ Illuminated signs, illuminated name‐
plates and the like
9606.2910 ‐ ‐ ‐ Studs 0 1
‐ Scent sprays and similar toilet sprays,
and mounts and heads therefor
‐ Powder‐ puffs and pads for the
application of cosmetics or toilet
preparations
9617.0010 ‐ ‐ ‐ Vacuum flasks 30 25
9617.0020 ‐ ‐ ‐ Other 30 25
9616.2000 2530
9405.6000 2530
30 259616.1000
9405.2000
9405.3000
25
25
30
30
[ 24 ]
1
THE SECOND SCHEDULE
[see section 2(12) ]
“FIFTH SCHEDULE TO THE CUSTOMS ACT 1969(IV OF 1969)
[seesection18]
Part-I
Imports of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors
Note:- For the purposes of this Part, the following conditions shall apply besides the
conditionsasspecifiedincolumn(5)oftheTablebelow:-
(i). the imported goods as are not listed in the locally manufactured items,notifiedthroughaCustomsGeneralOrderissuedbytheFederalBoardofRevenue(FBR)fromtimetotimeor,asthecasemaybe,certifiedassuchby the Engineering Development Board; and for such machinery andequipment imported as plant for setting up of a new industrial unitsprovided the imports aremade against valid contract (s) or letter (s) ofcreditandthe totalC&Fvalueofsuch importsfor theproject isUS$50millionorabove;
(ii) exceptforS.No.1(E),15,23and24oftheTable,theChiefExecutive,orthe person next in hierarchy duly authorized by the Chief Executive orHeadoftheimportingcompanyshallcertifyintheprescribedmannerandformat as per Annex-A that the imported items are the company’s bonafide requirement. He shall furnish all relevant information online toPakistanCustomsComputerized Systemagainst a specific user ID andpassword obtained under section 155D of theCustomsAct, 1969 IV of1969). InalreadycomputerizedCollectoratesorCustomsstationswherethe Pakistan Customs Computerized System is not operational, theDirectorReformsandAutomationoranyotherpersonauthorizedby theCollectorinthisbehalfshallentertherequisiteinformationinthePakistanCustomsComputerizedSystemondailybasis,whereasentryofthedataobtainedfromthecustomsstationswhichhavenotyetbeencomputerizedshallbemadeonweeklybasis;and
(iii) incaseofpartialshipmentsofmachineryandequipmentforsettingupaplant, the importer shall, at the time of arrival of first partial shipment,
2
furnish complete details of the machinery, equipment and componentsrequired for the complete plant, duly supported by the contract, lay outplananddrawings.
Explanation.- Capital Goods mean any plant, machinery, equipment, spares and
accessories, classified in chapters 84, 85 or any other chapter of thePakistanCustomsTariff,requiredfor-
(a) the manufacture or production of any goods, and includesrefractory 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, researchanddevelopment,qualitycontrol,pollutioncontrolandthelike;and
(b) use inmining,agriculture, fisheries,animalhusbandry, floriculture,horticulture,livestock,dairyandpoultryindustry;
TABLE
S. No Description PCT Code Customs
Duty (%) Conditions
(1) (2) (3) (4) (5)
1. Agricultural Machinery
(A) Fertilizer and Plant Protection Equipment.
Ifusedforagriculturesector.
1)Spraypumps(diaphragmtype).
8413.8190 5%
2)Alltypesofmistblowers. 8414.8090 5%
(B) High Efficiency Irrigation and Drainage Equipment.
Ifusedforagriculturesector.
1)Submersiblepumps(upto75lbsandhead150meters)andfielddrainagepumps.
8413.7010 0%
[ 25 ]
3
2)Sprinklersincludinghighandlowpressure(centerpivotal)system,conventionalsprinklerequipment,waterreeltravelingsprinkler,driportrickleirrigationequipment,mintirrigationsprinklersystem.
8424.81008424.2010
0%
(3)Airreleasevalves,pressuregauges,watermeters,backflowpreventersandautomaticcontrollers
8481.1000,8481.30009026.20009032.8990
0%
(C) Harvesting and Threshing Machinery.
Ifusedforagriculturesector.
1)Fodderrake. 8201.3000 5%
2)Pruner/shears Respectiveheadings
5%
3)Fodder/foragewagon. 8716.8090 5%
(D) Dairy, Livestock and Poultry, Machinery.
Ifusedforagriculturesector.
1)Milkchillers 8418.69108418.6990
5%
2)Tubularheatexchanger(forpasteurization).
8419.5000 5%
3)Milkprocessingplant,milkspraydryingplant,MilkUHTplant.
8419.81008419.3900
5%
4)Grainstoragesilosforpoultry.
Respectiveheading
5%
5)Insulatedsandwitchpanels
Respectiveheading
5%
6)Dairy,Livestockandpoultrysheds.
9406.0020 5%
7)Milkfilters. 8421.2900 5% (E) Green House Farming
and Other Green House 1. In respect of
goods mentioned in
4
Equipment. Column(2)readwithPCTs mentioned inColumn (3), theMinistry of NationalFood Security andResearch shallcertify in theprescribed mannerand format as perAnnex-Btotheeffectthat the importedgoods are bonafiderequirement for usein the Agriculturesector. TheAuthorizedOfficer ofthe Ministry shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.
1)Geo-syntheticliners(PP/PEGeosyntheticfilmsofmorethan500microns).
3921.9010,3921.9090
5%
5%
2) Green houses(prefabricated).
9406.0010 0%
3)Tunnelfarmingequipmentconsistingofthefollowing:-
a. Plastic covering andmulchfilm.
b.Anti-insectnet.
c.Shadenet.
3920.1000
3926.9099
5608.1900
5608.9000
0%
0%
0%
0%
2. The goods shallnot be sold orotherwise disposedof within a period offive years of itsimport except withthe prior approval ofthe FBR and onpayment of leviabledutiesandtaxes.
[ 26 ]
5
(F) 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 ofgoods of mentionedin Column (2) readwith PCTsmentioned inColumn (3), theMinistry of NationalFood Security andResearch shallcertify in theprescribed mannerand format as perAnnex-Btotheeffectthat the importedgoods are bonafiderequirement for usein the Agriculturesector. TheAuthorizedOfficer ofthe Ministry shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.
1) Evaporators for juiceconcentrate.
8419.8990 5%
2) Machinery used fordehydrationandfreezing.
8419.31008418.6990
5%
3)Heatexchangeunit. 8419.5000
5%
4) Machinery used forfiltering and refining ofpulps/juices.
8421.2200
5%
5)CompleteRiceParBoilingPlant.
8419.8990&other
RespectiveHeadings
5%
(G) Horticulture and Floriculture
Ifusedforagriculturesector.
1) Machines for makingcartons, boxes, cases,tubes, drums or similarcontainers, other than bymoulding
8441.3000
5%
2)PUpanels(Insulation). Respectiveheadings
5%
6
3) Generator sets 10 to 25KVA.
8502.11208502.1130
5%
4) Refrigerating machineswith engine fitted oncommon base forrefrigeratedcontainers.
8418.6920
5%
5) Other refrigerating orfreezingchests,cabinets.
8418.5000
5%
6) Tubes, pipes and hollowprofilesofironandsteel.
7304.31007304.3900
5%
7)Handtools. RespectiveHeadings
5%
(H) Fish or shrimp farming and seafood processing machinery and equipment.
Ifusedforagriculturesector.
(1)Compressor 8414.8090
5%
(2)Generator 8502.11308502.11908502.1200
5%
(3)Condenser 8418.9990
5%
(4)Flatfreezer 8418.3000
5%
(5)Boastfreezer 8418.4000
5%
(6)Fiberglasstubs
7019.9090
5%
(7)Insulatedplants 8418.6990
5%
(8)Flakiceplants 8414.6990 5% 2. Machinery and equipment
for development of grain handling and storage facilities including silos.
RespectiveHeadings
5% Nil
3. Cool chain machinery and equipment.
RespectiveHeadings
5% Nil
[ 27 ]
7
4. Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority.
Nil
1)Telephonesets/headsets. 8517.1100 15%
2)Cat5/Cat6/Powercables. 8544.4990 15%
3)PAPXSwitch.
8517.6290
15%
4)PlasmaTV. 8528.7212 15%
5)Dedicatedtelephoneexchangesystemforcallcenters.
8517.6290
15%
6.Other(digitalcallrecorders)
8519.8990 15%
5. 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.
RespectiveHeadings
5% Nil
6. Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:-
a)The projectrequirement shall beapproved by theBoard of Investment(BOI). TheAuthorizedOfficer ofBOI shall certify theitem wiserequirement of theproject in theprescribed format
8
and manner as perAnnex-B and shallfurnish all relevantinformationOnline toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder Section 155Dof the Customs Act,1969(IVof1969);
(b) the goods shallnot be sold orotherwise disposedof without priorapproval of the FBRand the payment ofcustoms-duties andtaxes at statutoryrates be leviable atthe time of import.Breach of thiscondition shall beconstrued as acriminal offenceunder the CustomsAct, 1969 (IV of1969).
[ 28 ]
9
A.Medical Equipment.
1)Dentistchairs.
2)Medicalsurgicaldentalorveterinaryfurniture.
3)OperatingTable.
4)EmergencyOperatingLights.
5)HospitalBedswithmechanicalfittings.
6)Gymnasiumequipment.
7)CoolingCabinet.
8)RefrigeratedLiquidBath.
9)ContrastMediaInjections(foruseinAngiography&MRIetc).
9402.1010
9402.9090
9402.9010
9405.4090
9402.9020
9506.9100
8418.5000
3824.9099
3822.0000
5%
5%
5%
5%
5%
5%
5%
5%
5%
-do-
B. Cardiology/Cardiac Surgery Equipment
1)Cannulas.
2)Manifolds.
3)Intravenouscannulai.v.catheter.
9018.3940
8481.8090
9018.3940
5%
5%
5%
-do-
C. Disposable Medical Devices
1)Selfdisablingsafetysterilesyringes.
2)Insulinsyringes.
9018.3110
9018.3110
5%
5%
-do-
10
E. Other Related Equipments
1)Fireextinguisher.
2)Fixtures&fittingsforhospitals
8424.1000
RespectiveHeadings
5%
-do-
7. 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mineral exploration phase.
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase.
RespectiveHeadings
0% 1. This concessionshall be available tothose MineralExploration andExtractionCompanies or theirauthorized operatorsor contractors whohold permits,licences, leases andwho enter intoagreements with theGovernment ofPakistan or aProvincialGovernment.
2. Temporarilyimportedgoodsshallbe clearedagainst asecurity in the formof a post datedcheque for thedifferential amountbetween thestatutory rate ofcustoms duty andsales tax and theamount payableunder thisnotification, alongwith an undertakingto pay the customsdutyandsalestaxat
[ 29 ]
11
thestatutory rates incasesuchgoodsarenot re-exported onconclusion of theproject.
3. The goods shallnot be sold orotherwise disposedof without priorapproval of the FBRand the payment ofcustoms duties andtaxes leviable at thetimeofimport.Theseshall however beallowed to betransferred to otherentitled miningcompanieswithpriorapproval of theBoard.
8. 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 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
RespectiveHeadings
5% -do-
12
amount.
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase.
9. Coal mining machinery, equipment, spares including vehicles for site use i.e. single or double cabin pickups for site use imported for Thar Coal Field.
RespectiveHeadings
0% (i)This concessionshall be available tothose MiningCompanies or theirauthorized operatorsor contractors whohold permits,licences, leases andwho enter intoagreements with theGovernment ofPakistan or aProvincialGovernment.
(ii)The goods shallnot be sold orotherwise disposedof without priorapproval of theBoard and thepayment of customsduties and taxesleviable at the timeof import. Theseshall, however, beallowed to be
[ 30 ]
13
transferred to otherentitled miningcompanieswithpriorapproval of theBoard.
10. 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.
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project.
RespectiveHeadings
5% (i)This concessionshall also beavailable to primarycontractors of theproject uponfulfillment of thefollowing conditions,namely:-
(a) the contractorshall submit a copyof the contract oragreement underwhich he intends toimport the goods fortheproject;
(b) the chiefexecutive or headofthe contractingcompanyshallcertifyin the prescribedmanner and formatas per Annex-A thatthe imported goodsare the project’s bona fiderequirements;and
(c)the goods shallnot be sold orotherwise disposed
14
of without priorapproval of the FBRon payment ofcustoms-duties andtaxes leviable at thetimeofimport;
(ii) temporarilyimportedgoodsshallbe clearedagainst asecurity in the formof a post-datedcheque for thedifferential amountbetween thestatutory rate ofcustoms duty andsales tax and theamount payableunder thisnotification, alongwith an undertakingto pay the customsdutyandsalestaxatthestatutory rates incasesuchgoodsarenot re-exported onconclusion of theproject.
11. 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.
RespectiveHeadings
5% -do-
[ 31 ]
15
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project.
12. 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.
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.
RespectiveHeadings
0% -do-
16
13. 1. Machinery and equipment meant for power transmission and grid stations including under construction projects.
Explanation.- For thepurpose of this concession“machinery and equipment” shallmean:-
(a) machinery andequipment operated bypower of anydescription, suchasused inthegenerationofpower;
(b) apparatus, appliances,metering and testingapparatus, mechanical andelectrical control,transmission gear andtransmission tower, powertransmissionanddistributioncables and conductors,insulators, damper spacerand hardware and partsthereof adapted to be usedin conjunction with themachineryandequipmentasspecified in clause (a)above;and
c) Components parts ofmachinery and equipment,as specified in clauses (a)and (b) above, identifiableforuse inorwithmachineryimported for the project andequipment including sparesfor the purposes of the
RespectiveHeadings
5% -do-
[ 32 ]
17
project.
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of the project.
14. Complete plants for relocated industries.
RespectiveHeadings
10% Nil
15.
Following machinery, equipment and other education and research related items imported by technical institutes, training institutes, research institutes, schools, colleges and universities:-
Nil
1)Quartzreactortubesandholdersdesignedforinsertionintodiffusionandoxidationfurnacesforproductionofsemiconductorwafers.
7017.1010
0%
2)Otherdryers. 8419.3900 0%
3)Filteringorpurifyingmachineryandapparatusforwater.
8421.2100
0%
4)Otherfilteringorpurifyingmachineryandapparatusforliquids.
8421.2900 0%
5)Personalweighingmachines,includingbaby
8423.1000 0%
18
scales;householdscales.
6)Scalesforcontinuousweighingofgoodsonconveyors.
8423.2000
0%
7)Constantweighingscalesandscalesfordischargingapredeterminedweightofmaterialintoabagorcontainer,includinghopperscales.
8423.3000
0%
8)Otherweighingmachineryhavingamaximumweighingcapacitynotexceeding30kg.
8423.8100
0%
9)Otherweighingmachineryhavingamaximumweighingcapacityexceeding30kgbutnotexceeding5,000kg.
8423.8200
0%
10)Otherweighingmachinery.
8423.8900
0%
11)Weighingmachineweightsofallkinds;partsofweighingmachineryofmachinesofheading8423.2000&8423.3000.
8423.9000
0%
12)Otherweighingmachineweightsofallkinds;partsofweighingmachineryofmachinesofheading8423.2000&8423.3000.
8423.9000
0%
13)Networkingequipmentslikerouters,LANbridges,hubsexcludingswitchesandrepeaters.
8517.6970
0%
[ 33 ]
19
14)Otherfurnacesandovens.
8514.3000
0%
15)Electronicbalancesofasensitivityof5cgorbetter,withorwithoutweights.
9016.0010
0%
16)Otherbalancesofasensitivityof5cgorbetter,withorwithoutweights.
9016.0090
0%
17)Thermostatsofakindusedinrefrigeratorsandair-conditioners.
9032.1010
0%
18)Otherthermostats. 9032.1090
0%
19)Manostats. 9032.2000
0%
20)Otherinstrumentsandapparatushydraulicorpneumatic.
9032.8100
0%
21)Otherinstrumentsandapparatus.
9032.8990
0%
22)Partsandaccessoriesofautomaticregulatingorcontrollinginstrumentsandapparatus.
9032.9000
0%
23)Spares,accessoriesandreagentsforscientificequipments.
RespectiveHeadings
0%
16. 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.
RespectiveHeadings
0% Nil
20
17. 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.
RespectiveHeadings
5% Nil
18. Machinery and equipment imported by an industrial concern.
RespectiveHeadings
10% Nil
19. Following machinery and equipment for marble, granite and gem stone extraction and processing industries.
1.FortheprojectsofGem Stone &Jewelry Industry,CEO/COO, PakistanGem and JewelryCompany shallcertify in theprescribed formatand manner as perAnnex-B that theimported goods arebonafide projectrequirement. Theauthorized person ofthe Company shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against a
1) Polishing cream ormaterial.
3405.40003405.9000
5%
2)Fiberglassmesh 7019.5190 5%
3) Chain saw/diamondwiresaw in all sizes anddimensions and sparesthereof, diamond wire jointsall types and dimensions,chain for chain saw anddiamond wires for wire sawandsparewidia.
8202.4000
8202.9100
5%
[ 34 ]
21
4)Ginsawblades. 8202.9910 5% specific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.
2. For the projectsof Marble & GraniteIndustry, CEO/COO,Pakistan StoneDevelopmentCompany shallcertify in theprescribed formatand manner as perAnnex-B that theimported goods arebonafide projectrequirement. Theauthorized personsoftheCompanyshallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.
3.ThegoodsshallnotbesoldorotherwisedisposedofwithinaperiodoffiveyearsoftheirimportexceptwiththepriorapprovaloftheFBRandpaymentofcustoms
5)Gangsawblades/diamondsawblades/multiplebladesoralltypesanddimensions.
8202.9990 5%
6)Aircompressor(27cftandabove).
8414.8010 5%
7) Machine and tool forstone work; sand blastingmachines; tungsten carbidetools; diamond tools &segments (all type &dimensions), hydraulicjacking machines, hydraulicmanual press machines,air/hydro pillows,compressed air rubberpipes, hydraulic drillingmachines, manual andpower drilling machines,steeldrillrodsandspring(allsizes and dimensions),whole finding system withaccessories, manualportable rock drills, crosscutterandbridgecutters.
8464.9000&Respectiveheadings
5%
8)Integraldrillingsteelforhorizontalandverticaldrilling,extensionthreadrodsforpneumaticsuperlongdrills,toolsandaccessoriesforrockdrills.
8466.9100 5%
22
dutiesandtaxesleviableatthetimeofimport.
20. 1. Machinery, equipment and other project related items including capital goods, for setting up of power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar.
2. Machinery, equipment and other project related items for setting up of hotels located in an area of 30 km around the zero point in Gwadar.
RespectiveHeadings
RespectiveHeadings
0%
5%
1. Ministry ofIndustries,Production&SpecialInitiatives, shallcertify in theprescribed mannerand format as perAnnex-B that theimported goods arebonafide projectrequirement. Theauthorized officer ofthe Ministry shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.
2. The goods shallnot be sold orotherwise disposedof without priorapproval of the FBRand payment ofcustoms duties andtaxes leviable at thetimeofimport.
[ 35 ]
23
21. 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 10% (i) Imported by theconstructioncompaniesregistered with thePakistanEngineeringCouncil;
1)Plastictube. 3917.2390 10% (ii) the system is tobe procured from awell renownedinternationalmanufacturer;
2)Plastictieslotfilters/plugs,plasticcone.
3926.9099 10% (iii)acertificatefromone of the followingInternational Pre-shipment InspectionCompanies/SurveyFirms to the extentthat all thecomponents/partsaretobeusedintheProprietaryFormwork Systemfor construction ofstructures/buildingsof more than 100feet height, isproduced,namely:-
3)Standardsteelplypanels,Special sized steel plypanels,wedges,tubeclamps(B-Type & G Type),push/pull props, brackets(structure), steel soldiers(structure), drop head,standard,prop tic,buard railpost (structure), couplerbrace, cantilever frame,
7308.4000 10% (a)MessrsLloydsofLondon; (b) MessrsQuality Tech, LLC;(c)MessrsABS;(d)Messrs BureauVeritas; and (e)Messrs SGS; and(iv) The PakistanEngineering Councilshall certify that the
24
decking beam/Infill beamanddoorwayangles.
imported ProprietaryFormworks Systemconform to therequirement of theCompany’s project.
4)LiftingUnit(Structure). 7308.9090 10% -do-
5)Bolts,tiebolts,anchorboltassembly(fastener),anchorscrew(fastener).
7318.1590 10% -do-
6)Nuts. 7318.1690 10% -do-
7)Steelpins,tiewingnut(fastener).
7318.1900 10% -do-
8)Steelwashers,waterplate(fastener).
9)Adjustablebasejack(threadrodwithnutandsteelplate),adjustableforkhead(threadedrodwithnutandsteelchannel).
7318.2290
8425.4900
10%
10%
-do-
-do-
22. Effluent treatment plants. Respectiveheadings
5% Nil
23. Following items with dedicated use of renewable source of energy like solar, wind, geothermal etc:-
Nil
1. Solar Home Systems.
a).Inverters. 8504.4090 0% b).Charge
controllers/currentcontrollers.
9032.8990 0%
[ 36 ]
25
c).Energysaverlampsofvaryingvoltages(operatingonDC).
8539.3910 0%
d).Energysaverlampsofvaryingvoltages(operatingonAC).
8539.3910 0%
e).Lightemittingdiodes(lightemittingindifferentcolors).
8541.5000 0%
f).Waterpumpsoperatingonsolarenergy.
8413.7090,8413.7010
0%
g).Waterpurificationplantsoperatingonsolarenergy.
8421.2100 0%
h)BatteriesNiCd,Li-ion&LeadAcidspecificutilizationandintegratedwithsolarelectrificationsystem.
8507.30008507.8000
0%
(i)EnergySavingTubeLights.
8539.3920 0%
2. Solar Parabolic Trough Power Plants.
8502.3900 0%
a).ParabolicTroughcollectorsmodules.
8503.0010 0%
b).Absorbers/Receiverstubes.
8503.0090 0%
c).Steamturbineofanoutputexceeding40MW.
8406.8100 0%
d).Steamturbineofanoutputnotexceeding40MW.
8406.8200 0%
e).Suntrackingcontrolsystem.
8543.7090 0%
f).Controlpanelwithotheraccessories.
8537.1090 0%
3. Solar Dish Sterling Engine.
8412.8090 0%
a).Solarconcentratingdish. 8543.7000 0% b).Sterlingengine. 8543.7000 0% c).Suntrackingcontrol
system.8543.7090 0%
d).Controlpanelwith 8406.8200 0%
26
accessories. e)Generator 8501.6100 0% 4. Solar Air Conditioning
System 8415.1090 0%
a).Absorptionchillers. 8418.6990 0% b).Coolingtowers. 8419.8910 0% c).Pumps. 8413.3090 0% d).Airhandlingunits. 8415.8200 0% e).Fancoilsunits. 8415.9099 0% f).Charging&Testing
equipment.9031.8000 0%
5. Solar Desalination System
8421.2100 0%
a)Solarphotovoltaicpanels.
8541.4000 0%
b)Solarwaterpumps. 8413.3090 0% c)Storagebatteries. 8507.2090 0% d)Chargecontrollers. 9032.8990 0% e)Inverters. 8504.4090 0% 6. Solar Thermal Power
Plants with accessories. 8502.3900 0%
7. Solar Water Heaters with accessories.
8419.1900 0%
a)Vacuumtubes(Glass). 7020.0090 0% b)Selectivecoatingfor
absorberplates.Respectiveheading
0%
c)Copper,aluminumandstainlesssteelsheets.
Respectiveheading
0%
d)Copperandaluminumtubes.
Respectiveheading
0%
8. PV Modules. 8541.4000 0% a).Solarcells. 8541.4000 0% b).TemperedGlass. 7007.2900 0% c)Aluminumframes. 7610.9000 0% d)O-Ring. 4016.9990 0% e)Flux. 3810.1000 0%
f)Adhesivelabels. 3919.9090 0%
g)Junctionbox+Cover. 8538.9090 0%
[ 37 ]
27
h)SheetmixtureofPaperandplastic
3920.9900 0%
i)RibbonforPVModules(madeofsilver&Lead).
Respectiveheadings
0%
j)Bypassdiodes. 8541.1000 0%
k)EVA(EthylVinylAcetate)Sheet(Chemical).
3920.9900 0%
9. Solar Cell Manufacturing Equipment.
a)Crystal(Grower)Puller(ifmachine).
8479.8990 0%
b).Diffusionfurnace. 8514.3000 0%
c)Oven. 8514.3000 0%
d).Waferingmachine. 8479.8990 0%
e).Cuttingandshapingmachinesforsiliconingot.
8461.9000 0%
f).Solargradepolysiliconmaterial.
3824.9099 0%
g).PhospheneGas. 2848.0000 0%
h).Aluminumandsilverpaste.
Respectiveheadings
0%
10. Pyranometers andaccessories for solar datacollection.
9030.8900 5%
11.Solarchargersforchargingelectronicdevices.
8504.4020 5%
12.Remotecontrolforsolarchargecontroller.
8543.7010 5%
13. WindTurbines. 8412.8090 0%
a).Rotor. 8412.9090 0% b).Hub. 8412.9090 0% c)Generator. 8501.6490 0% d)Deepcyclebattery. 8507.8000 0%
28
14.Windwaterpump 8413.8190 5% 15. Geothermal energy
equipments.
1).GeothermalHeatPumps.
8418.6100,8418.6990
0%
2).GeothermalReversibleChillers.
8418.6990 0%
3).Airhandlersforindoorqualitycontrolequipments.
8415.8300 0%
4).Hydronicheatpumps.
8418.6100 0%
5).SlimJimheatexchangers.
8419.5000 0%
6).HDPEfusiontools. 8515.8000 0%
7).GeothermalenergyInstallationtoolsandEquipment.
8419.8990 0%
8).Dehumidificationequipment.
8479.6000 0%
9).ThermostatsandIntelliZone.
9032.1090 0%
16.Anyotheritemapprovedby the Alternative EnergyDevelopment Board (AEDB)and concurred to by theFBR.
Respectiveheadings
0%
24. Following items for promotion of renewable energy technologies:-
Nil
1.LVDinductionlamps 8539.3990 0% 2.SMD,LEDswithor
withoutballastwithfittings9405.1090 0%
[ 38 ]
29
andfixtures.
3.Windturbinesincludingalternatorsandmast.
8502.3100 0%
4.Solartorches. 8513.1040 0% 5.Lanternsandrelated
instruments.8513.1090 0%
6. PV module, with orwithout, the relatedcomponents includinginvertors, charge controllersandbatteries
8541.4000,8504.4090,9032.8990,8507.0000
0%
25. Plant, machinery, equipment and specific items used in production of bio-diesel.
Respectiveheadings
0% The AlternativeEnergyDevelopmentBoard (AEDB),Islamabad shallcertify in theprescribed mannerand format as perAnnex-B that theimported goods arebonafide projectrequirement. Thegoods shall not besold or otherwisedisposed of within aperiod of five yearsoftheirimportexceptwith the priorapproval of the FBRand payment ofcustoms duties andtaxes leviable at thetimeofimport.
30
26. Plant, machinery and equipment imported for setting up fruit processing and preservation units in Gilgit-Baltistan, Balochistan and Malakand Division.
Respectiveheadings
0% The plant, machineryand equipmentreleased under thesaid serial numbershall not be used inany other area whichis not eligible for thesaid concession. Incaseofviolation,dutyand taxes shall berecovered besideinitiation of penalaction under theCustomsAct,1969.
27. Plant, machinery and equipment imported for setting up Industries in FATA.
Respectiveheadings
0% The plant, machineryand equipment underthesaidserialnumbershall be released oncertification fromAdditional ChiefSecretary, FATA thatthe goods arebonafide projectrequirement of theUnit as per Annex-B.The goods shall notbe sold or otherwisedisposed off withoutprior approval of theBoard.
[ 39 ]
33
Part-II
Import of Active Pharmaceutical Ingredients, Excepients/Chemicals, Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and
Equipments, Components and other Goods
TheImportsunderthispartshallbesubjecttofollowingconditions,namely.-
(i) The active pharmaceutical ingredients, Excepients /chemicals, packingmaterialandrawmaterialforpackingshallbeimportedonlyforin-houseusein themanufactureofspecifiedpharmaceuticalsubstances,asapprovedbytheDrugRegulatoryAgencyofPakistan.
(ii) The requirement for active pharmaceutical ingredients andExcepients/chemicals, drugs as specified in Table A, B & C, shall bedeterminedbytheDrugRegulatoryAgencyofPakistan;
(iii) Therequirementforpackingmaterials/rawmaterialsforpacking,asspecified
inTable-D,shallbedeterminedbyInputOutputCoefficientOrganization,
(iv) Thedesignated/authorizedrepresentativepersonofDrugRegulatoryAgencyofPakistanshallfurnishallrelevantinformation,assetoutinthispart,onlineto the Customs computerized system, accessed through the unique useridentifierobtainedundersection155doftheCustomsAct,1969,alongwiththepasswordthereof.
Table A
(Active Pharmaceutical Ingredients)
S No
Description HS Code Customs duty (%)
1 Flurbiprofen 2916.3990 5%2 Aspirin 2918.2210 5%3 Amlodipine 2933.3990 5%5 Deferiprone 2933.3990 5%6 Lamivudine 2933.3990 5%7 Loratadine 2933.3990 5%8 PantoprazoleSodium(InjecGrade) 2933.3990 5%
34
9 RisedronateSodium 2933.3990 5%10 Fexofenadine 2933.3990 5%11 Ebastine 2933.3990 5%12 Isoniazid 2933.3990 5%13 OmeprazolePellets 2933.3990 5%14 Moxifloxacin 2933.4990 5%15 Protacine(Proglumet,Dimaleate) 2933.5990 5%16 Sparfloxacin 2933.5990 5%17 Atorvastatin 2933.9990 5%18 AmilorideHCL 2933.9990 5%19 CandesartanCilextle 2933.9990 5%20 PheneramineMaleate 2933.9990 5%21 PioglitazoneHCL 2934.1090 5%22 Sulphanilamide 2935.0060 5%23 Gliclazide 2935.0090 5%24 PiperazineAnhydrous(Pharmaceutical
grade).2935.0090 5%
25 Celecoxib 2935.0090 5%26 Glibenclamide 2935.0090 5%27 Thiocolchicoside 2935.0090 5%28 Hydrochlorothiazide 2935.0090 5%29 Alfacalcidole 2936.9000 5%30 (i)AmoxicillinsodiumsterileBP 2941.1000 5% (ii)AmpicillinsodiumsterileUSP/BP
(Pharmaceuticalgrade)
(iii)BacampicillinHCL (iv)Carbenicillinanditssalts (v)Carfecillin (vi)Cloxacillinanditssaltsexcluding
sodium(compacted/powderformfororaluse)
(vii)Flucloxacillinsodium (viii)PencillinV.Potassium (ix)Benzylpencillinsodium/potassium (x)CloxacillinsodiumsterileUSP/BP (xi)Pencillinbenzathin (xii)ProcainepencillinG.fortified,
sodium/potassium
(xiii)Sultamicilliatosylate (xiv)Sultamicillin(Pharmaceuticalgrade) (xv)Ticarcilindisodium (xvi)PiperacillinSodium 31 ClarithromycinPowder 2941.5000 5%32 Roxithromycin 2941.5000 5%33 ClarithromycineGranules 2941.5000 5%
[ 40 ]
35
34 Azithromyein 2941.9090 5%35 FusidicAcid 2941.9090 5%36 Gentamyein 2941.9090 5%37 Rifampicin 2941.9090 5%38 Ceftriaxone 2941.9090 5%39 Cefotaxime 2941.9090 5%40 D-Cycloserine 2941.9090 5%41 AcrinolPad 3005.9010 5%42 BenzalkoniumChloridePad(BKC) 3005.9090 5%43 SodiumCasinate 3501.9000 5%44 ActivatedGlucuronate 3824.9099 5%45 LosartanPotassium 3824.9099 5%46 ChondrotinSulphate 3913.9090 5%47 PolyethyleneFilm 3920.9900 5%48 AcidHypophosphosous Respective
heading5%
AcidPipmidcTrydae 5% AcidCitricAnhydrous 5% Propylparaben(Aseptoform-P) 5% MethylparabenAseptoform-M) 5% CarbinoxamineMaleate 5% EuflavineBp(Acriflavine) 5% VancomycinHcl 5% Dextro-MethorphHbr 5% AcyclovirUsp 5% SodiumBenzoate 5% SodiumSulfate 5% CupricChloride 5% EnoxacinSesquihfrtae 5% MamaCopolymer 5% SodiumValproate 5% SodiumCyclamate 5% MagnesiumHydroxidePaste 5% Diphenhydramine 5% Alprazolam 5% BacitracinUspPowderMicroniz 5% ChloromycetinPalmitate 5% ChlorpheniramineMaleate 5% EsmomeprazoleMagnesiumEc 5% Fluconazole 5% Glipizide 5% NeomycinSulphate 5% PolymyxinBSulphateUSPMicro 5% Lorazepam 5% NystatinUspPowder 5%
36
FerricPyrophosphateNf 5% Alprazolam 5% PyritinolBaseFinePowder 5% PyritinolDi-HclMonoHydrate 5% Bisacodyl 5% SodiumPicosulphate 5% Carbamazepine 5% Co-DergocrineMs(Gram)A01 5% ClemastineHydrogenFumarate 5% CalciumLactobionateOral 5% ClamipramineHclEp 5% ImipramineHydrochlor/Ds01 5% OxcarbazepineFine/Ds05 5% CalciumLactobionateSpecialGrade 5% TemazepamUsp28/Ep4thEd 5% LevocetirizineDihydrochloride 5% BromocriptineMs(G)Msa/Ds01 5% PindololBase/DsPur 5% ClopamideBase/Ds01 5% PindololBase 5% Nimesulide 5% EnalaprilMaleateUsp23 5% CetirizinDihydrocholorideEp 5% Famotidine 5% FluoxetineHcl 5% DoxycyclineHydrochlorideBp 5% Captopril 5% SimvastatinEp 5% CefaclorMonohydrate 5% Lactulose 5% Albendazole-HumanGrade 5% ClobetasolPropionate 5% BetamethasoneBase 5% Betamethasone17-Valerate 5% BacitracinZincBp(69Mcg/Mg) 5% HydrcortisoneAcetateMicronised 5% HydrocortisoneUspMicro 5% Clotrimazole 5% ClindamycinPhosphate 5% CetirizineDihydrochloride 5% Fluconazole 5% MinocyclineHydrochloride 5% NeomycinSulphBp700U/MgMic 5% Nystatin(MycostatinMicropul) 5% TriprolidineHclB.P(94%) 5%
[ 41 ]
37
FerrousSulphate 5% PolymyxinBSulphBp8000U/Mg 5% ProcyclidineHcl 5% Mupirocin 5% Artemether 5% Lumefantrine 5% DesmoderH/HexamethylenDi-Iso 5% ErythrocinJ 5% Furosemide(Imp) 5% GlimepirideGranules0.606%(W/W(1Mg) 5% Ketoprofen 5%
Table B
(Excepients/Chemicals)
S No
Description HS Code Customs Duty (%)
1 Workedgrainsofothercereals.(Pharmaceuticalgrade)
1104.2900 5%
2 Sterillisablemaize(corn)starch(Pharmaceuticalgrade)
1108.1200 5%
3 GumBenjaminBP(Pharmaceuticalgrade) 1301.2000 5%4 (i)Balsam,ToluBP/USP.
(ii)GumacaciapowderBP(iii)Gumbenzoin,Styrax,Tragacanth,Xanthan(Pharmaceuticalgrades)
1301.9090 5%
5 Othervegetablesapsandextracts(Pharmaceuticalgrade)
1302.1900 5%
6 Othermucilagesandthickeners(Pharmaceuticalgrade)
1302.3900 5%
7 (i)Rhubarbleavesorroots.(ii)Valerineroots(Pharmaceuticalgrade)
1404.9090 5%
8 Refinedpalmkernelorbabassuoil(Pharmaceuticalgrade)
1513.2900 5%
9 Otherfixedvegetablefatsandoils(Pharmaceuticalgrade)
1515.1900 5%
10 Castoroil(Pharmaceuticalgrade) 1515.3000 5%11 Vegetablefatsandoils(Pharmaceuticalgrade) 1516.2010
1516.20205%
38
12 Sugar(pharmaceuticalgrade)ifimportedbymanufacturerofpharmaceuticalProductsionthequantitytobedeterminedbyMinistryofHealth
1701.9910 5%
13 (i)Dextrate(Pharmaceuticalgrade).(ii)Dextrose(injectablegradeandpharmaceuticalgrade)
1702.3000 5%
14 Maltextract(Pharmaceuticalgrade) 1901.9010 5%15 Ethylalcohal 2207.1000 5%16 (i)Sodiumchloride(NaCl).
(ii)Sodiumchloride(injectablegrade)(Pharmaceuticalgrades)
2501.0090 5%
17 Oilsandotherproductsofthedistillationofhightemperaturecoaltar(Pharmaceuticalgrade)
2707.9990 5%
18 Liquidparaffin(Pharmaceuticalgrade). 2710.1995 5%19 Plastibase(Pharmaceuticalgrade) 2710.9900 5%20 Microcrystallinepetroleumwax,ozokerite,
lignitewax,peatwaxandothermineralwaxes(Pharmaceuticalgrade)
2712.9090 5%
21 Iodine(Pharmaceuticalgrade) 2801.2000 5%22 Boricacid(Pharmaceuticalgrade) 2810.0020 5%23 Phosphorouspentachloride(Pharmaceutical
grade)2812.9000 5%
24 (i)Sodiumhydroxide(ii)Sodiumhydroxidesolidoraqueoussolution(Pharmaceuticalgrade)
2815.1100 5%
25 Disodiumsulphate(Pharmaceuticalgrade) 2833.1100 5%26 Sodiumsulphateanhydrous(Pharmaceutical
grade)2833.1900 5%
27 Sodiumhydrogencarbonate(sodiumbicarbonate)(Pharmaceuticalgrade)
2836.3000 5%
28 Dglucitol(Sorbitol)(Pharmaceuticalgrade). 2905.4400 5%29 Acetone(Pharmaceuticalgrade) 2914.1100 5%30 Formicacid(Pharmaceuticalgrade) 2915.1100 5%31 Aceticacid 2915.2100 5%32 Aceticanhydride(Pharmaceuticalgrade) 2915.2400 5%33 Ethylacetate(Pharmaceuticalgrade) 2915.3100 5%34 Stearicacid(Pharmaceuticalgrade) 2915.7010 5%35 (i)Butylphthalate
(ii)Dibutylphthalate(Pharmaceuticalgrade)2917.3410 5%
36 Hydroxybenzoicacid(Pharmaceuticalgrade) 2918.2900 5%
[ 42 ]
39
37 PropylParabenSodiumSalt 2918.2900 5%38 {[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl
amino}-4hydroxy-benzeneaceticacid(HO-EPCP)(Pharmagrade)
2933.5990 5%
39 N-Methylmorpholine(Pharmaceuticalgrade) 2933.9100 5%
40 Methanone 2933.9100 5%41 1-H-tetrazole-1-acetic
acid[TAA](Pharmaceuticalgrade)2933.9990 5%
42 (i)2-Methyl-5-mercepto1,3,4-hiazole[MMTD];
2934.1090 5%
(ii)(Z)-2)2-aminothiazole-4-yl)-2-Tert-Butoxycarbonyl)methoxyimnnoAceticacid(ATMA);
5%
(iii)(Z)-2-(2-aminothaizole-4-yl)2-2(tert-Butoxycarbonyl)-isopropoxyiminoAceticAcid[ATIBAAorATBA;
5%
(iv)Sin-methoxyiminoFuranylAceticacidAmmoniumSalt(SIMA);
5%
(v)7-{[2-Furany(sin-methoxyimino)acetyl]amino}-3-hydroxymethylceph-3-em-4-carboxyclicacid(Pharmagrade);
5%
43 MicaEster 2934.1090 5%44 (+)-(IS,2S)-2-methylamino-1-phenylpropan-I-ol
base2939.4900 5%
45 Chlorophyll(Pharmaceuticalgrade) 3203.0090 5%46 Edibleink(Pharmaceuticalgrade) 3215.1990 5%47 Non-ionicsurface-activeagents 3402.1300 5%48 Othersurface-activeagents(Pharmagrade) 3402.1990 5%49 (i)Alkylarylsulfonate.
(ii) Ampnocerin “K” or “KS” (Pharma grade)3402.9000 5%
50 Casein 3501.1000 5%51 (i)Modifiedstarches(Pharmaceuticalgrade).
(ii)Richstarch3505.1090 5%
52 PencillinG.Amidaseenzyme 3507.9000 5%53 Activatedcarbon(Pharmaceuticalgrade). 3802.1000 5%54 Otheractivatednaturalmineralproducts
(Pharmaceuticalgrade).3802.9000 5%
55 Stearicacid(Pharmaceuticalgrade) 3823.1100 5%56 Industrialfattyalcohols(Pharmaceuticalgrade) 3823.7000 5%
57 Polyglycerylricinoleates(Pharmaceuticalgrade)
3907.9900 5%
58 Cellulosenitratesnonplasticised 3912.2010 5%
40
Table C (Drugs)
S No Description HS Code Customs duty (%)
1 Dextrose(injectablegradeandpharmagrade) 1702.3000 10%2 Sodiumchloride(injectablegrade)
(Pharmaceuticalgrade).2501.0090 5%
3 Oseltamivir 2922.4990 0%4 Zanamivir 2924.2990 0%5 AlltypesofvaccinesforHepatitis,Interferon
andothermedicinesforhepatitis,andetc.3002.2090 0%
6 Allvaccinesandantisera Respectiveheadings
0%
7 Antihemophilicfactorix(Human) 3002.2090 0%8 Bloodfraction&immunologicalproducts
(biologicalproducts)includingrabiesimmunological(150IUperml)(Human)
3002.2090 0%
9 Factorviii&plasmaderivedfibrinsealant.(Human)
3002.2090 0%
10 HepatitsBimmunoglobuline(Human) 3002.2090 0%11 Humanalbumin(Human) 3002.2090 0%
12 Intravenousimmunoglobuline(Human) 3002.2090 0%
13 Intramuscularimmunoglobuline(Human) 3002.2090 0%
14 Tatanusimmunoglobuline(250IU/ml)(Human) 3002.2090 0%15 InjectionAnti-Dimmunoglobulin(human)
300mcg/vial3002.9010 0%
16 MedicinaleyeDrops 3004.9050 10%17 Ointments,medicinal 3004.9060 10%18 AlfacalcidoleInjection 3004.9099 0%
19 Allmedicinesofcancer.Anillustrativelistisgivenbelow,namely:-
3004.9099 0%
(i)Aminoglutethimide(ii)Anastrazole(iii)Asparaginase(iv)Azathioprine(v)BCGstrain2-8x108CFUpervial(vi)Belomycin(vii)Bevacizumab(viii)Bicalutamide
[ 43 ]
41
(ix)Bortezomib(x)Busulfan(xi)Capecitabine(xii)Carboplatin(xiii)Cetuximab(xiv)Chlorambucil(xv)Chlormethine(xvi)Cisplatin(xvii)Cladribine(xviii)Cyclophosphamide(xix)Cyproteroneacetate(xx)Cytarabine(xxi)Dacarbazine(xxii)Dactinomycin(xxiii)Danunorubicin(xxiv)DocetaxelTrihydrate(xxv)Diethylstilbestrol-DiphosphateSodium(xxvi)DisodiumClodronatetetrahydrate(xxvii)DisodiumPamidronate(xxviii)Doxorubicin(xxix)Epirubicin(xxx)Erlotinib(xxxi)Etoposide(xxxii)Filgrastim(xxxiii)Fludarabine(xxxiv)5-Fluorouracil(xxxv)Flutamide(xxxvi)FolinicAcid,calciumsalt(xxxvii)Gemcitabine(xxxviii)Goserelin(xxxix)Granisetron(xl)Hydroxyurea(xli)Ibandronicacid(xlii)Ifosfamide(xliii)Imatinibmisilate(xliv)Irinotecan(xlv)Lenograstim(xlvi)Letrozole(xlvii)Leuprorelin(xlviii)Lomustine(xlix)Medroxyprogesterone(l)Megestrol(li)Melphalan(lii)Mercaptopurine
42
(liii)Methotrexate(liv)Mitomycine(lv)Mitoxantrone(lvi)Octreotide(lvii)Ondensetron(Iviii)Oxaliplatin(lix)Paclitaxel(lx)Pemetrexed(lxi)Procarbazine(lxii)Rituximab(Ixiii)Sorafenib(astosylate)(lxiv)Tamoxifen(lxv)6-Thioguanine(Ixvi)Topotecan(lxvii)Trastuzumab(Ixviii)Tretinoin(lxix)TriptorelinAcetate(lxx)Tropisetron(lxxi)Vinblastine(lxxii)Vincristine(lxxiii)Vinorelbine(lxxiv)ZoledronicAcid
Ixxv)Tasigna(Nilotinib) 5% Ixxvi)Temozolomide 0%20 AllmedicinesofCardiac.Anillustrativelistis
givenbelow,namely:-3004.9099 0%
(i)Abeiximab(ii)Adenosine(iii)ContrastMediaforangiographyMRI(lopamidolandlohexolInj.andetc.)(iv)Dopamine/Dobutamiune
(v)Glyceryltrinitrateinfusionortablets
(vi)IsosorbidInjection8(Mono/dinityrate)](vi)Heparin(vii)Lopromide(Ultravist)(viii)Nitroglycerinespray(ix)Nitroglycerintablets(x)Streptokinase(xi)SodiumAmidotrizoateMeglumineAmidotrizoate(Urograffin)(xii)Reteplase(Thrombolytictreatmentofsuspectedmyocardialinfarction)
[ 44 ]
43
(xiii)Urokinase21 AllmedicinesforHIV/AIDS.Anillustrativelist
isgivenbelow,namely:-3004.9099 0%
(i)Atazanavir(ii)Darunavir(iii)Diadanosine(iv)Efavirenz(v)Indinavir(vi)Lamivuldine(vii)Lopinavir(viii)Navirapine(ix)Nelfinavir(x)Ritonavir(xi)Saquinavir(xii)Stavudine(xiii)Zaduvidine(xiv)Zalcitabine
22 Allmedicinesforthalassaemia.Anillustrativelistisgivenbelow,namely:-(i)Deferasirox(ii)Defriprone(iii)DesferrioxamineMesylate
3004.9099 0%
23. Drugusedforkidneydialysisandkidneytransplant,Hemodialysissolution/concentrateandPeritonealdialysissolution/concentrate,Listofdrugsisgivenbelow,namely:-AzathioprinBasilliximabCyclosporineDaclizumabEverolimusMuromonab-CB3MycophenolicacidMycophenolicacidanditssalts
3004.9099 0%
24 BeclomethasoneAerosol 3004.9099 0%25 CyclosporineInjection 3004.9099 0%26 CyclosporineMicroemulsionCap/Solutionand
etc3004.9099 0%
27 ErythropoietinInjection,EpoetinbetaErythopotinalpha
3004.9099 0%
44
28 IpratropiumBromideAerosol 3004.9099 0%29 SalbutamolAerosol 3004.9099 0%30 SodiumFusidateInjection 3004.9099 0%31 VancomycinChromatographicallyPurified
Injection3004.9099 0%
32 AnalgesicMedicatedPlaster 3005.9090 0%
Table D (Packing Materials/Raw Materials for Packing)
S No Description HS Code Customs duty (%)
1
BloodBagsCPDA-1:WithbloodtransfusionsetpackinAluminumfoilwithset.
RespectiveHeading
0%
2 Surgicaltapeinjumborolls 3005.1010 5%3 Cetylpyridiniumchloridepad 3005.9090 5%4 Polyacrylate(AcrylicCopolymers) 3906.9090 5%5 PVCnon-toxictubing(Pharmaceutical
grade)3917.2390 5%
6 PVClayflattubematerialgrade(Pharmaceuticalgrade)
3917.3100 5%
7 Pre-printedpolypropylenetubeswithtamperproofclosures(withorwithoutdessicant)indicatingparticularsofregistereddrugandmanufacturer(Pharmaceuticalgrade)
3917.3910 5%
8 Otherself-adhesiveplates,sheets,film,foils,stripandotherflatshapesofplastic(Pharmaceuticalgrade)
3919.1090 5%
9 RigidPVCFilm(Pharmaceuticalgrade) 3920.4910 10%10 PVC/PVDC(Pharmaceuticalgrade) 3920.4990 5%11 (i)Plasticeyebaths.
(ii)Printedviskerings(Pharmaceuticalgrade)
3923.1000 5%
12 Printedpolybagsforinfusionsets(Pharmagrade)
3923.2100 5%
13 Non-toxicplasticbagsforI.V.solutionsandotherinfusions(Pharmaceuticalgrade)
3923.2900 5%
14 Plasticnebulizerordropperbottles(Pharmagrade).
3923.3090 5%
15 StopperforI.V.Solutions(Pharmaceuticalgrade).
3923.5000 5%
[ 45 ]
45
16 Pistoncaps 3926.9099 5%17 (i)13mmRubberstoppersforinjections.
(ii)20mmand32mmRubberstopperforinjections(Pharmaceuticalgrade)
4016.9990 5%
18 Collagenstrip(catgut)(Pharmaceuticalgrade)
4206.0000 5%
19 Medicalbleachedcraftpaperwithheatsealcoating(Pharmaceuticalgrade)
4810.3900 5%
20 (i)Selfadhesivepaperandpaperboard.(ii)Coldsealcoatedpaper(Pharmaceuticalgrade)
4811.4100 5%
21 Paperandpaperboardcoated,impregnatedorcoveredwithplastic(Pharmaceuticalgrade)
4811.5990 5%
41[21A PaperCoreforSurgicalTape(PharmaceuticalGrade)
4822.9000 5%
22 (i)Otherpackingcontainers,includingrecordsleeves(ii)Glassinesleeve(Pharmaceuticalgrade)
4819.5000 5%
23 Laminatedheatsealablepaper 4811.4900 5%24 Kraftpaper(waxcoated) 4811.6010 5%25 Nonwovenpaper 4811.9000 5%26 Nonwovenfabric 5603.9200 5%27 CoatedFabric 5903.9000 5%28 Emptyglassinfusionbottlewithandwithout
graduationUSPII(Pharmaceuticalgrade)7010.1000 5%
29 (i)Neutralglasscartridgeswithrubberdicesandplungersandaluminiumseals.(ii)Neutralglassvials1-2mlU.S.P-1.(iii)MouldedglassvialsU.S.P.TypeIII(forantibioticsInj-powder).(iv)GlassbottleUSPtypeI.(v)Neutral,clearglass,USPtypeI(pre-sterilized)closemouth.(vi)Mouldedglassvials(Pharmaceuticalgrade)
7010.9000 5%
46
30 (i) Aluminum foil, “printed” coated with mylarpolyesterorsurlynmonomerresinononesideandvinylcoatingontheothersideindicatingparticularsofdrugsandmanufacturers(Pharmaceuticalgrade).(ii)Aluminumfoilprinted,indicatingparticularsofdrugsandmanufacturersinrollsforwrapping.(iii)PrintedAluminiumFoilforSachet/I.V.InfusionBag](iv)PrintedAlu+Alu-ColdformingAluminiumFoilbearingtheparticularsofdrugsandmanufacturersPharmaceuticalgrade].(v)AluminiumFoilcoatedwithnucrylresinTopandbottom(vi)PrintedAluminiumBagforI.V.Solutions/Infusion
7607.19907607.2000
5%
31 (i)Anodizedaluminiumbottle.(ii)Rubberplugtearoffseal.(iii)Closinglid(aluminiumA1,Highdensitypolyethylene/polypropylene)(PhamaceuticalGrade)
7612.9090 5%
32 (i)StoppersforI.V.solutions.(ii)Tearoffaluminiumsealsforinjectables.(iii)Flipoffsealsforinjectablevials.(iv)RubberplugwithTearoffseal.(v)Closinglid(AluminiumA1.Highdensitypolyethylene/polypropylene)(Pharmaceuticalgrade)
8309.9000 5%
33 Eyelesssuturesneedles(Pharmaceuticalgrade)
9018.3200 5%
34 Non-toxicplasticbagsforI.V.solutionsofdextroseandotherinfusions(Pharmaceuticalgrade)
9018.3910 5%
[ 46 ]
47
Table E (Diagnostic Kits/Equipments)
S No Description HS Code Customs duty (%)
1 4CEsTrionyx 3822.0000 5%2 5CCellcontrolLnormal 3822.0000 5%3 Albuminbcg 3822.0000 5%4 Alkalinephosphatase(Alb) 3822.0000 5%5 AmmoniaModular 3822.0000 5%6 Aslotin 3822.0000 5%7 Bilirubinkit 3822.0000 5%8 Bloodcancerkit 3822.0000 5%9 Bloodglucoseteststrips 3822.0000 5%10 Bovineprecisionmultisera 3822.0000 5%11 Breastcancerkit 3822.0000 5%12 CBCReagent(Forhematologyanalyzer)
Completebloodcountreagent3822.0000 0%
13 Cervicalcancer/HPVkit 3822.0000 5%14 Ckcreatininkinase(mb) 3822.0000 5%15 Cknac 3822.0000 5%16 Control 3822.0000 5%17 ControlSera 3822.0000 5%18 Cratininsysi 3822.0000 5%19 Crpcontrol 3822.0000 5%20 Detektiioncups 3822.0000 5%21 DNASSPDRBGenricIC 3822.0000 5%22 ElisaEcliaKit 3822.0000 0%23 Ferritinkit 3822.0000 5%24 Glulcosekit 3822.0000 5%25 HCV 3822.0000 5%26 HCVamp 3822.0000 5%27 Hcy 3822.0000 5%28 HdlCholesterol 3822.0000 5%29 Hdl/ldlchol 3822.0000 5%30 HEV(HepatitisEvirus) 3822.0000 5%31 HIVKits 3822.0000 5%32 HlaB27 3822.0000 5%33 I.C.T.(Immunochromatographickit) 3822.0000 0%34 ID-DACell 3822.0000 5%35 Ige 3822.0000 5%36 Immunoblast(westernblottest). 3822.0000 0%
48
37 InorganicPhosphoruskit 3822.0000 5%38 ISEStandard 3822.0000 5%39 Kitampliconkit(forPCR) 3822.0000 5%40 KitforvitaminB12estimation 3822.0000 5%41 Kitsforautomaticcellseparatorfor
collectionofplatelets3822.0000 0%
42 Lac 3822.0000 5%43 Lchsv 3822.0000 5%44 Ldhkit(lactatedehydrogenasekit) 3822.0000 5%45 Lipids 3822.0000 5%46 LissCoombs 3822.0000 5%47 NA/K/CL 3822.0000 5%48 Oligo 3822.0000 5%49 Pac 3822.0000 5%50 PCRkits 3822.0000 0%51 Pregnancytest 3822.0000 5%52 Proteinkit 3822.0000 5%53 Proteins 3822.0000 5%54 Reticulocytecount(control)ReticCControl 3822.0000 5%55 Ring 3822.0000 5%56 Standardorcalibrator 3822.0000 5%57 Stripsforsugartest 3822.0000 5%58 Tinaquant 3822.0000 5%59 Typhoidkit 3822.0000 5%60 U 3822.0000 5%61 U/CSF 3822.0000 5%62 Uaplus 3822.0000 5%63 UIBC(Unsaturatedironbindingcapacity) 3822.0000 5%64 Ureauvkit 3822.0000 5%65 UrineAnalysisStrips 3822.0000 5%66 Urineteststrips 3822.0000 5%67 VitrosDiagnostickit 3822.0000 5%
[ 47 ]
49
Part-III
Import of Raw Materials, Inputs for Poultry and
Textile Sector and Other Goods
The imports under this part shall be subject to following conditions, besides theconditionsspecifiedintheTablegivenbelownamely:-
(i) The designated/authorized person of the followingMinistries, or as the casemaybe,companiesshallfurnishallrelevantinformationasdetailedinthetablebelow on line to the Customs Computerized System, accessed through theuniqueusersidentifierobtainedundersection155doftheCustomsAct,1969,alongwiththepasswordthereof,namely:-
(a) Ministry of Industries, Production and Special Initiatives, in case ofimportedgoods specifiedagainstserialnumbers14ofTable;
(b) M/s LotteeChemical Pakistan Ltd, in case of imported goods specifiedagainstserialnumber15ofTable;
(c) MinistryofLivestockandDairyDevelopment,incaseofgoods,specifiedagainstserialnumber12ofTable.
(ii) TheimportershallfiletheGoodsDeclarationonlinethroughPakistanCustomsComputerizedSystemwhere operational, and througha normalhard copy inthe Collectorates/Custom-stations, in which the Pakistan CustomsComputerizedSystemisnotoperationalasyet.
(iii) InalreadycomputerizedCollectoratesandCustom-stationswheretheCustomsComputerized System is not yet operational, the Director Reforms andAutomationoranyotherauthorizedofficershall feed the requisite informationabout clearance/release of goods under this notification in the CustomsComputerizedSystemondailybasis,andthedataobtainedfromtheCustom-stations,whichhavenotyetbeencomputerized,onweeklybasis.
Table
Sr. No. Description PCT Code Customs duty (%)
Condition
1 Fresh and Dry Fruits fromAfghanistan
08.00 5% Of AfghanistanoriginandimportedfromAfghanistan
50
2 Wheat 10.01 0% Nil
3 CaneSugar 1701.13001701.1400
0% If imported byprivatesector
4 BeetSugar 1701.1200 0% If imported byprivatesector
5 Whitecrystallinecanesugar 1701.9910 0% Nil6 Whitecrystallinebeetsugar 1701.9920 0% Nil7 Soyabeanmeal 2304.0000 5% Nil8 Growthpromoterpremix 2309.9020 5% Nil9 Vitaminpremix 2309.9020 5% Nil10 CholineChloride 2309.9020 5% Nil11 Mineralpremix 2309.9020 5% Nil12 CattleFeedPremix 2309.9020 5% Thisfacilityshallbe
availablefordairysector,subjecttocertificationbythe
MinistryofLivestockandDairy
Development.13 VitaminB12(feedgrade) 2309.9090 5% Nil14 VitaminH2(feedgrade) 2309.9090 5% Nil15 FishFeed 2309.9090 5% Nil16 Poultryfeedpreparation
(coccidiostats)2309.9090 5% Nil
17 CalfMilkReplacer(CMR)(colordyed)
2309.9090 5% Thisfacilityshallbeavailablefordairysector,subjecttocertificationbythe
MinistryofLivestockandDairy
Development.18 HighSpeedDiesel 2710.1931 7.50% Nil19 Phosphoricacid 2809.2010 0% Ifimportedbythe
PhosphaticFertilizerIndustry,notifiedbytheMinistryofIndustries.
20 Paraxylene,Aceticacid
2902.43002915.2100
0% IfimportedbyM/s.LotteeChemicalPakistanLtd
21 PTA 2917.3610 4% Nil22 Concenstrated
Coccidiostats2933.3990 5% Nil
23 Furazolidone(feedgrade) 2934.9910 5% Nil
[ 48 ]
51
24 Poultryvaccines 3002.3000 5% Nil25 Anticoccidalnamely
Amprolium,Diaverdine,Decoquinate,Furaltadone,Menadione,Sodaluminium,Pyrimethamine,Toltrazuril
3004.3900 5% Nil
26 Sulphadimerzine(mixtureformwithanyotheranticoccidial)
3004.3900 5% Nil
27 Sulphaqunoxaline(mixtureformwithanyotheranticoccidial)
3004.3900 5% Nil
28 Productsregisteredundertheagriculturepesticidesordinance,1971
3808.9170 0% Nil
29 Otherpesticides 3808.9199 0% Nil30 Herbicides,anti-sprouting
productsandplantgrowthregulators
3808.9310 0% Nil
31 Herbicides,anti-sproutingproductsandplantgrowthregulators
3808.9390 0% Nil
32 Other 3808.9990 0% Nil33 PetResinYarnGrade 3907.6010 4% Nil34 PetResinFilmGrade 3907.6020 8.5% Ifimportedby
BOPETFilmManufacturers.
35 PetResinBottleGrade 3907.6090 8.5% Nil36 Polyamide-6,-11,-12,-6,6,
-6,9,-6,10or-6,123908.1000 3% Nil
37 Otherpolyamidesinprimaryform
3908.9000 3% Nil
38 Containing85%ormorebyweightofwooloroffineanimalhair
5109.1000 9% Nil
39 Otheryarnofwoolorfineanimalhair
5109.9000 9% Nil
40 Sewingthreadofsyntheticfilaments,whetherornotputupforretailsale,Hightenacityyarnofnylonorotherpolyamides
5401.1000 9% Nil
41 Ofaramids 5402.1100 9% Nil42 Other 5402.1900 9% Nil43 Texturedyarnofnylonor
otherpolyamides,5402.3100 9% Nil
52
measuringpersingleyarnnotmorethan50tex
44 Texturedyarnofnylonorotherpolyamides,measuringpersingleyarnmorethan50tex
5402.3200 9% Nil
45 Texturedyarnofpolypropylene
5402.3400 9% Nil
46 Otheroftexturedyarn,Otheryarn,single,untwistedorwithatwistnotexceeding50turnspermeter.
5402.3900 9% Nil
47 Yarnofnylonorotherpolyamides
5402.4500 7% Nil
48 Yarnofpolypropylene 5402.4800 9% Nil49 OtherYarn,single,witha
twistexceeding50turnspermeter:
5402.4900 9% Nil
50 OtherYarn,multiple(folded)orcabled:
5402.5900 9% Nil
51 Ofnylonorotherpolyamides
5402.6100 9% Nil
52 OtherYarn 5402.6900 9% Nil53 Hightenacityyarnof
viscoserayon5403.1000 9% Nil
54 yarnofviscoserayon,untwistedorwithatwistnotexceeding120turnspermeter
5403.3100 5% Nil
55 Ofcelluloseacetate 5403.3300 9% Nil56 Other 5403.3990 9% Nil57 Ofcelluloseacetate 5403.4200 9% Nil58 Other 5403.4900 9% Nil59 Elastomeric 5404.1100 9% Nil60 Ofpolypropylene 5404.1200 9% Nil61 Otheryarn 5404.1900 9% Nil62 Stripandlike 5404.9000 9% Nil63 Artificialmonofilamentof67
decitexormoreandofwhichnocross-sectionaldimensionexceeds1mm;stripandthelike(forexample,artificialstraw)ofartificialtextilematerialsofanapparentwidthnot
5405.0000 9% Nil
[ 49 ]
53
exceeding5mm.64 Syntheticfilamentyarn 5406.0000 9% Nil65 Artificialfilamentyarn 5406.0000 9% Nil66 Ofpolyesters 5501.2000 6.5% Nil67 Acrylicormodacrylic 5501.3000 6.5% Nil68 Ofpolypropylene 5501.4000 6.5% Nil69 Filamenttowofother
polymers5501.9000 6.5% Nil
70 Artificialfilamenttow 5502.0090 6.5% Nil71 Ofpolyestersnotexceeding
2.22decitex5503.2010 6% Nil
72 Ofotherpolyester 5503.2090 6% Nil73 Acrylicormodacrylic 5503.3000 6.5% Nil74 Ofpolypropylene 5503.4000 6.5% Nil75 Othersyntheticstaplefibre 5503.9000 6.5% Nil76 Ofsyntheticfibers 5505.1000 6.5% Nil77 Ofartificialfibers 5505.2000 6.5% Nil78 Ofpolyesters 5506.2000 6.5% Nil79 Acrylicormodacrylic 5506.3000 6.5% Nil80 Othersyntheticstaplefibre 5506.9000 6.5% Nil81 Singleyarn 5509.1100 9% Nil82 Multiple(folded)orcabled
yarn5509.1200 9% Nil
83 Singleyarn 5509.3100 9% Nil84 Multiple(folded)orcabled
yarn5509.3200 9% Nil
85 Singleyarn 5509.4100 9% Nil86 Multiple(folded)orcabled
yarn5509.4200 9% Nil
87 Mixedmainlyorsolelywithwoolorfineanimalhair
5509.6100 9% Nil
88 Mixedmainlyorsolelywithcotton
5509.6200 9% Nil
89 Otheryarnofacrylicormodacrylicstaplefibers
5509.6900 9% Nil
90 Mixedmainlyorsolelywithwoolorfineanimalhair
5509.9100 9% Nil
91 Mixedmainlyorsolelywithcotton
5509.9200 9% Nil
92 Otheryarn 5509.9900 9% Nil93 Singleyarn 5510.1100 9% Nil94 Multiple(folded)orcabled
yarn5510.1200 9% Nil
95 Otheryarn,mixedmainlyorsolelywithwoolorfine
5510.2000 9% Nil
54
animalhair96 Otheryarn,mixedmainlyor
solelywithcotton5510.3000 9% Nil
97 Otheryarn 5510.9000 9% Nil98 Ofartificialstaplefibers 5511.3000 9% Nil99 Silver 71.06 0% Nil100 Gold 71.08 0% Nil101 Defence stores, excluding
those of the NationalLogisticCell
93.00&Respectiveheadings
10% If imported by theFederal Governmentfor the use ofDefence Servicesprovided that thegoodshavenotbeenimported against theforeign exchangeallocation of theDefenceDepartment.
Part-IV
Miscellaneous
S. No.
DESCRIPTION PCT CODE Customs duty (%)
1 Potatoes 0701.9000 02 Tomatoes,freshorchilled. 0702.0000 03 Onionsandshallots 0703.1000 04 Garlic 0703.2000 05 Cauliflowersandheadedbroccoli 0704.1000 06 Peas(Pisumsativum) 0713.1000 07 Grams(drywhole) 0713.2010 08 Gramssplit 0713.2020 09 Other 0713.2090 010 BeansofthespeciesVignamungo(L.)Hepperor
Vignaradiata(L.)Wilczek0713.3100 0
11 Smallred(Adzuki)beans(Phaseolusorvignaangularis)
0713.3200 0
12 Kidneybeans,includingwhitepeabeans(Phaseolusvulgaris)
0713.3300 0
13 Bambarabeans(VignasubterraneaorVoandzeiasubterranea)
0713.3400 0
14 Cowpeas(Vignaunguiculata) 0713.3500 015 Greenbeans(drywhole) 0713.3910 0
[ 50 ]
55
16 Greenbeans(split) 0713.3920 017 Other 0713.3990 018 Drywhole 0713.4010 019 Split 0713.4020 020 Broadbeans(Viciafabavar.major)andhorse
beans(Viciafabavar.equina,Viciafabavar.minor)
0713.5000 0
21 Pigeonpeas(Cajanuscajan) 0713.6000 022 Blackmatpe(drywhole) 0713.9010 023 Mashdrywhole 0713.9020 024 Mashsplitorwashed 0713.9030 025 Other 0713.9090 026 Petroleumoilsandoilsobtainedfrombituminous
minerals,crude2709.0000 0
27 Motorspirit 2710.1210 028 Aviationspirit 2710.1220 029 Spirittypejetfuel 2710.1230 030 Kerosene 2710.1911 031 J.P.1 2710.1912 032 J.P.4 2710.1913 033 Other 2710.1919 034 Lightdieseloil 2710.1921 035 Furnaceoil 2710.1941 036 Spinfinishoil 2710.1998 037 Naturalgas 2711.1100 038 Propane 2711.1200 039 Butanes 2711.1300 040 Ethylene,propylene,butyleneandbutadiene 2711.1400 0
41 L.P.G. 2711.1910 042 Naturalgas 2711.2100 043 Ethyleneglycol(ethanediol)(MEG) 2905.3100 044 Urea,whetherornotinaqueoussolution 3102.1000 0
45 Ammoniumsulphate 3102.2100 046 Other 3102.2900 047 Ammoniumnitrate,whetherornotinaqueous
solution3102.3000 0
48 Mixturesofammoniumnitratewithcalciumcarbonateorotherinorganicnonfertilisingsubstances
3102.4000 0
49 Crude 3102.5010 0
56
50 Other 3102.5090 051 Doublesaltsandmixturesofcalciumnitrateand
ammoniumnitrate3102.6000 0
52 Mixturesofureaandammoniumnitrateinaqueousorammoniacalsolution
3102.8000 0
53 Other,includingmixturesnotspecifiedintheforegoingsubheadings
3102.9000 0
54 Superphosphates 3103.1000 055 Other 3103.9000 056 Potassiumchloride 3104.2000 057 Potassiumsulphate 3104.3000 058 Other 3104.9000 059 GoodsofthisChapterintabletsorsimilarforms
orinpackagesofagrossweightnotexceeding10kg
3105.1000 0
60 Mineralorchemicalfertiliserscontainingthethreefertilisingelementsnitrogen,phosphorusandpotassium
3105.2000 0
61 Diammoniumhydrogenorthophosphate(diammoniumphosphate)
3105.3000 0
62 Ammoniumdihydrogenorthophosphate(monoammoniumphosphate)andmixturesthereofwithdiammoniumhydrogenorthophosphate(diammoniumphosphate)
3105.4000 0
63 Containingnitratesandphosphates 3105.5100 064 Other 3105.5900 065 Mineralorchemicalfertiliserscontainingthetwo
fertilisingelementsphosphorusandpotassium3105.6000 0
66 Other 3105.9000 067 HolyQuran(Arabictextwithorwithout
translation)4901.9910 0
68 DigitalQuran 8523.8050 0”.
[ 51 ]
THE FIFTH SCHEDULESee section 4
Serial No. Description (1) (2)
1. (i)Supply,repairormaintenanceofanyshipwhichisneither; (a) ashipofgrosstonnageoflessthan15LDT;nor (b) ashipdesignedoradaptedforuseforrecreationorpleasure.(ii) Supply,repairormaintenanceofanyaircraftwhichisneither; (a) anaircraftofweight-lessthan8000kilograms;nor (b) anaircraftdesignedoradaptedforuseforrecreationorpleasure.(iii) Supplyofsparepartsandequipmentforshipsandaircraftfallingunder(i)and(ii)above.(iv) Supplyofequipmentandmachineryforpilotage,salvageortowageservices.(v) Supplyofequipmentandmachineryforairnavigationservices.(vi) Supplyofequipmentandmachineryforotherservicesprovidedforthehandlingofshipsoraircraftinaportor
CustomsAirport.
2. Supplytodiplomats,diplomaticmissions,privilegedpersonsandprivilegedorganizationswhicharecoveredundervariousActs,Orders,Rules,RegulationsandAgreementspassedbytheParliamentorissuedoragreedbytheGovernmentofPakistan.
3. Suppliestodutyfreeshops,providedthatincaseofclearancefromdutyfreeshopsagainstvariousbaggagerulesissuedundertheCustomsAct,1969,(IVof1969),thesuppliesfromdutyfreeshopsshallbetreatedasimportforthepurposeoflevyofsalestax.
4. Suppliesagainstinternationaltenders.
5. Suppliesofrawmaterials,componentsandgoodsforfurthermanufactureofgoodsintheExportProcessingZone.
6. SuppliesofsuchlocallymanufacturedplantandmachinerytotheExportProcessingZonesandtopetroleumandgassectorExplorationandProductioncompanies,theircontractorsandsub-contractorsasmaybespecifiedbytheFederalGovernment,bynotificationintheofficialGazette,subjecttosuchconditionsandrestrictionsasmaybespecifiedinsuchnotification.
7. SuppliesmadetoexportersundertheDutyandTaxRemissionRules,2001subjecttotheobservanceofproce-dures,restrictionsandconditionsprescribedtherein.
[ 52 ]
8. ImportsorsuppliesmadetoGawadarSpecialEconomicZone,excludingvehiclesfallingunderheading87.02ofthePakistanCustomsTariff,subjecttosuchconditions,limitationsandrestrictionsastheCentralBoardofRev-enuemayimpose.
9. Goodsexemptedundersection13,ifexportedbyamanufacturerwhomakeslocalsuppliesofbothtaxableandexemptgoods.
10. PetroleumCrudeOil(PCTheading2709.0000).
11. Rawmaterials,components,sub-componentsandparts,ifimportedorpurchasedlocallyforuseinthemanufac-turingofsuchplantandmachineryasischargeabletosalestaxattherateofzeropercent,subjecttothecon-ditionthattheimporterorpurchaserofsuchgoodsholdsavalidsalestaxregistrationshowinghisregistrationcategoryas“manufacturer”;andincaseofimport,alltheconditions,restrictions,limitationsandproceduresasareimposedbyNotificationundersection19oftheCustomsAct,1969(IVof1969),shallapply.
12. Thefollowinggoodsandtherawmaterials,packingmaterials,sub-components,components,sub-assembliesandassembliesimportedorpurchasedlocallyforthemanufactureofthesaidgoods,subjecttotheconditions,limitationsandrestrictionsasspecifiedinChapterXIVoftheSalesTaxSpecialProcedureRules,2007:–
(i)Colorsinsets(PCTheading3213.1000) (ii)Writing,drawingandmarkinginks(PCTheading3215.9010and3215.9090) (iii)Erasers(PCTheading4016.9210and4016.9290) (iv)Exercisebooks(PCTheading4820.2000) (v)Pencilsharpeners(PCTheading8214.1000) (vi)Geometryboxes(PCTheading9017.2000) (vii)Pens,ballpens,markersandporoustippedpens(PCTheading96.08) (viii)Pencilsincludingcolorpencils(PCTheading96.09) (ix)Milkincludingflavoredmilk(PCTheading04.01and0402.9900) (x)Yogurt(PCTheading0403.1000) (xi)Cheese(PCTheading0406.1010) (xii)Butter(PCTheading0405.1000) (xiii)Cream(PCTheading04.01and04.02) (xiv)Desighee(PCTheading0405.9000) (xv)Whey(PCTheading04.04) (xvi)Milkandcream,concentratedandaddedsugarorothersweeteningmatter(PCTheading0402.1000) (xvii)Preparationsforinfantuseputupforretailsale(PCTheading1901.1000) (xviii)Fatfilledmilk(PCTheading1901.9090) (xix)Bicycles(PCTheading87.12).”;
[ 53 ]
AMENDMENTS IN SIXTH SCHEDULE OF SALES TAX ACT
[Table 1]
24. Edible oils and vegetable ghee, including cooking oil, on which Federal Excise Duty is charged, levied and collected by a registered manufacturer or importer as if it were a tax payable under section 3 of the Act.
Explanation.– Exemption of this entry shall not be available to distributors, wholesalers or retailers.
1507.9000, 1508.9000, 1509.1000, 1509.9000, 1510.0000, [***],1511.1000, 1511.9020, 1511.9030, 1512.1900, 1513.1900, 1513.2900, 1514.1900, 1514.9900, 1515.2900, 1515.5000, 1516.2010, 1516.2020, 1517.1000, 1517.9000 and 1518.0000.
59. Artificial kidneys, eye cornea, hemodialysis machines, hemodialyzers , A.V. fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis and reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheter for renal failure patient and peritoneal dialysis solution, cochlear implants system, and angioplasty equipment (balloons, catheters, wires and stents), subject to the similar conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on these goods under the Customs Act, 1969 (IV of 1969).
99.24, 99.25 and 99.37, 99.38
AMENDMENTS IN SIXTH SCHEDULE OF SALES TAX ACT
[ 54 ]
NEW ADDITIONS IN THE SIXTH SCHEDULE [Table-1]
12
(b) againstS.No.59,incolumn(2)aftertheword, “solution” ,
the comma and words “, cochlear implants system”, and
in column (3), after the figure “99.25”, the comma and
figure “, 99.37” shall respectively be inserted; and
(c) after serialnumber71and theentries relating thereto in
columns(2)and(3),thefollowingnewserialnumbersand
entriesrelatingtheretoshallbeadded,namely:-
“72 Uncookedpoultrymeat 02.07
73 Milkandcream 04.01and
04.02
74 Flavoredmilk 0402.9900
and22.02
75 Yogurt 0403.1000
76 Whey 04.04
77 Butter 0405.1000
78 Desighee 0405.9000
79 Cheese 0406.1010
80 Processedcheesenotgratedor
powdered
0406.3000
81 Cottonseed 1207.2000
82 Frozen,preparedorpreserved
sausagesandsimilarproductsof
poultrymeatormeatoffal
1601.0000
13
83 Meatandsimilarproductsof
preparedfrozenorpreservedmeat
ormeatoffalofalltypesincluding
poultrymeatandfish
1602.3200,
1602.3900,
1602.5000,
1604.1100,
1604.1200,
1604.1300,
1604.1400,
1604.1500,
1604.1600,
1604.1900,
1604.2010,
1604.2020,
1604.2090,
1604.3000
84 Preparationsforinfantuse,putup
forretailsale
1901.1000
85 Fatfilledmilk 1901.9090
86 Coloursinsets(Postercolours) 3213.1000
87 Writing,drawingandmarkinginks 3215.9010
and
3215.9090
88 Erasers 4016.9210
[ 55 ]
14
and
4016.9290
89 Exercisebooks 4820.2000
90 Pencilsharpeners 8214.1000
91 Energysaverlamps 8539.3910
92 Sewingmachinesofthehousehold
type
8452.1010
and
8452.1090
93 Bicycles 87.12
94 Wheelchairs 8713.1000
and
8713.9000
95 Vesselsforbreakingup 89.08
96 Other drawing, marking out or
mathematical calculating
instruments(geometrybox)
9017.2000
97 Pensandballpens 96.08
98 Pencilsincludingcolourpencils 96.09
99 Compost (non-chemical fertilizer)
producedandsuppliedlocally
Respective
headings
100 Constructionmaterials toGawadar
Export Processing Zone’s investors
and to Export Processing Zone
Respective
headings
15
Gawadar for development of
Zone’s infrastructure.
101 Raw and pickled hides and skins,
wet blue hides and skins, finished
leather, and accessories,
components and trimmings, if
imported by a registered leather
goods manufacturer, for the
manufacture of goods wholly for
export, provided that conditions,
procedures and restrictions laid
down in rules 264 to 278 of the
Customs Rules, 2001 are duly
fulfilledandcompliedwith.
Respective
headings
102 Machinery, equipment and
materials imported either for
exclusive use within the limits of
Export Processing Zone or for
making exports therefrom, and
goods imported for warehousing
purpose in Export Processing
Zone,subjecttotheconditionsthat
such machinery, equipment,
Respective
headings
[ 56 ]
16
materials and goods are imported
by investors of Export Processing
Zones, and all the procedures,
limitations and restrictions as are
applicableonsuchgoodsunderthe
Customs Act, 1969 (IV of 1969)
and rules made thereunder shall
mutatis mutandis,apply.
103 Importandsupplythereof,uptothe
year 2020, of ships of gross
tonnageoflessthan15LDTandall
floating crafts including tugs,
dredgers,surveyvesselsandother
specialized crafts purchased or
bare-boat chartered by a Pakistan
entity and flying the Pakistan flag,
except ships or crafts acquired for
demolition purposes or are
designed or adapted for use for
recreation or pleasure purposes,
subject to the condition that such
shipsorcraftsareusedonlyforthe
purpose for which they were
Respective
headings
17
procured,andincasesuchshipsor
crafts are used for demolition
purposes within a period of five
yearsof theiracquisition,sales tax
applicabletosuchshipspurchased
for demolition purposes shall be
chargeable.
104 Substances registered as drugs
undertheDrugsAct,1976(XXXIof
1976) and medicaments as are
classifiableunderChapter30ofthe
FirstSchedule to theCustomsAct,
1969 (IV of 1969) except the
following, even if medicated or
medicinalinnature,namely:-
(a) filled infusion solution bags
imported with or without
infusiongivensets;
(b) scrubs, detergents and
washingpreparations;
(c) softsoaporno-soapsoap;
(d) adhesiveplaster;
(e) surgicaltapes;
Respective
headings
[ 57 ]
18
(f) liquidparaffin;
(g) disinfectants;and
(h) cosmetics and toilet
preparations.
105 Raw materials for the basic
manufacture of pharmaceutical
active ingredients and for
manufacture of pharmaceutical
products, provided that in case of
import, only such raw materials
shallbeentitledtoexemptionwhich
are liable to customs duty not
exceeding ten per cent advalorem,
either under the First Schedule to
theCustomsAct,1969(IVof1969)
orunderanotificationissuedunder
section19thereof.
Respective
headings
106 ImportofHalaledibleoffalof
bovineanimals.
0206.1000,
0206.2000,
0206.8000
and
0206.9000
107 Importandsupplyofiodizedsalt
19
bearingbrandnamesand
trademarkswhetherornotsoldin
retailpacking.
108 Componentsorsub-componentsof
energysaverlamps,namely:-
(a)ElectronicCircuit
(b)PlasticCaps(UpperandLower)
(c)BaseCapsB22andE27
(d)TungstenFilaments
(e)Lead-in-wire
(f)FluorescentPowder(TriBand
Phospher)
(g)AdhesiveAdditive
(h)Al-OxideSuspension
(i)CappingCement
(j)StampPadInk
(k)GutterforSuspension
8539.9040
8539.9040
8539.9040
8539.9040
8539.9040
3206.5010
3824.9099
3824.9099
3214.1050
3215.9010
2850.0000
109 Goods imported temporarily with
aviewtosubsequentexportation,
as concurred by the Board,
includingpassenger service item,
provision and stores of Pakistani
Airlines.
Respective
headings
[ 58 ]
20
110 The following items with
dedicated use of renewable
source of energy like solar and
wind, subject to certification by
the Alternative Energy
Development Board (AEDB),
Islamabad:-
(a) SolarPVpanels;
(b) LVDinductionlamps;
(c) SMD, LEDs with or without
ballast, with fittings and
fixtures;
(d) Wind turbines including
alternatorsandmast;
(e) Solartorches;
(f) Lanterns and related
instruments;
(g) PV modules along with
relatedcomponents, including
invertors, charge controllers
andbatteries.
8541.5000
8539.3990
9405.1090
8502.3100
8513.1040
8513.1090
8541.4000,
8504.4090,
9032.8990
and
8507.0000
111 Whitecrystallinesugar 1701.9910
and
21
1701.9920
112 Following cardiology/cardiac
surgery, neurovascular,
electrophysiology, endosurgery,
endoscopy, oncology, urology,
gynaecology, disposables and
otherequipment:-
A. ANGIOPLASTY
PRODUCTS
1. CoronaryArteryStents
2. DrugsElutingCoronary
ArteryStents
3. CoronaryArtery
DilatationCatheters
(Balloons)
4. PTCAGuideWire
5. PTCAGuiding
Catheters
6. InflationDevices/Priority
Packs
B. ANGIOGRAPHY
PRODUCTS
1. Angiography
Respective
headings
[ 59 ]
22
Catheters
2. Sheaths
3. GuideWires
4. ContrastLines
5. PressureLines
6. Mannifolds
C. CONTRAST MEDIA FOR
ANGIOGRAPHY/
ANGIOPLASTY
1. Angiography
Accessories
2. ASDClosureDevices
3. ASDDelivery
Systems
4. VSDClosureDevices
5. VSDDeliverySystem
6. GuideWires
7. SizingBalloons
8. SizingPlates
9. PDAClosureDevices
10. PDADeliverysystem
D. TEMPORARY
PACEMAKERS (with leads,
23
connectorsandaccessories)
E. PERMANENT
PACEMAKER (with leads,
connectorsandaccessories)
F. HEART FAILURE DEVICES
(with leads, connectors and
accessories)
G. IMPLANTABLE
CARDIOVERTES (with leads,
connectorsandaccessories)
H. CARDIAC
ELECTROPHYSIOLOGY
PRODUCTS
1. Electrophysiology
catheters
2. Electrophysiology
cables
3. Electrophysiology
connectors
I. LEAR CARDIOLOGY
PRODUCTS
1. Radioactiveisotopes
2. Coldkits(Cardioloite
[ 60 ]
24
MAA,DTPAetc)
J. CARDIAC SURGERY
PRODUCTS
1. Oxygenators
2. Cannulas
3. ProstheticHeart
Valves
4. LuminalShuntsfor
heartsurgery
5. Artificiallimbsand
appliances
K. EQUIPMENT
1. CardiacAngiography
Machine
2. Echocardiography
Machines
3. ETTMachines
4. GammaCamerafor
Nuclearcardiology
studies
L. PERIPHERAL
INTERVENTIONS EQUIPMENT
Disposables and other equipment
25
for peripheral interventions
including stents (including carotid
andwallstents),balloons,sheaths,
catheters, guide wires, filter wires
coils, needles, valves (including
rotating homeostatic valves),
connectingcables,inflationdevices
adaptors.
113 High Efficiency Irrigation
Equipment.
(Ifusedforagriculturesector)
1) Submersible pumps (up to
75lbsandhead150meters)
8413.7010
2) Sprinklers including high
and low pressure (center pivotal)
system, conventional sprinkler
equipment, water reel traveling
sprinkler, dripor trickle irrigation
equipment, mint irrigation sprinkler
system.
8424.8100
8424.2010
3) Air release valves, pressure
gauges, water meters, back flow
preventers, and automatic
8481.1000,
8481.3000,
9026.2000,
[ 61 ]
26
controllers. 9032.8990
114 Green House Farming and Other
GreenHouseEquipment.
(Ifusedforagriculturesector)
1) Tunnelfarmingequipment. 8430.3100,
8430.3900
2) Green houses
(prefabricated).
9406.0010
115
.
Plant, machinery and equipment
imported for setting up fruit
processing and preservation units
in Gilgit-Baltistan, Balochistan
Province and Malakand Division
subjecttothesameconditionsand
procedure as are applicable for
importofsuchplant,machineryand
equipmentunder theCustomsAct,
1969(IVof1969).
Respective
headings
116
.
Plant, machinery and equipment
importedforsettingupindustriesin
FATA subject to the same
conditions and procedure as are
applicable for importof suchplant,
Respective
headings.”;
27
machinery and equipment under
the Customs Act, 1969 (IV of
1969).
(ii) inTable-2,incolumn(1),–
(a) against serial number 3, for theentry in column (2), the
followingshallbesubstituted,namely:-
“Supplies made by cottage industry.”;
(b) after thealreadyomitted serial number12, the following
new serial numbers and entries relating thereto shall be
added,namely:-
“13 Reclaimed lead, if supplied
torecognizedmanufacturers
ofleadbatteries
Respective
headings
14 Wastepaper Respective
headings
15 (a) Sprinkler
Equipment
(b) DripEquipment
(c) Spray Pumps and
nozzles
Respective
headings
16 Raw cotton and ginned
cotton
Respective
headings.”; and
[ 62 ]
AMENDMENTS IN SIXTH SCHEDULE OF SALES TAX ACT
[Table-2]
24. Supplies made by (a) cottage industry; and (b) retailers whose annual turnover from supplies, whether taxable or otherwise, made in any tax period during the last twelve months ending any tax period does not exceed rupees five million.
Respective headings.
NEW ITEMS ADDED IN THE SIXTH SCHEDULE [Table-2] FROM S NO. 13 TO S NO. 16
Add from Page 26 of finance act.
27
machinery and equipment under
the Customs Act, 1969 (IV of
1969).
(ii) inTable-2,incolumn(1),–
(a) against serial number 3, for theentry in column (2), the
followingshallbesubstituted,namely:-
“Supplies made by cottage industry.”;
(b) after thealreadyomitted serial number12, the following
new serial numbers and entries relating thereto shall be
added,namely:-
“13 Reclaimed lead, if supplied
torecognizedmanufacturers
ofleadbatteries
Respective
headings
14 Wastepaper Respective
headings
15 (a) Sprinkler
Equipment
(b) DripEquipment
(c) Spray Pumps and
nozzles
Respective
headings
16 Raw cotton and ginned
cotton
Respective
headings.”; and
27
machinery and equipment under
the Customs Act, 1969 (IV of
1969).
(ii) inTable-2,incolumn(1),–
(a) against serial number 3, for theentry in column (2), the
followingshallbesubstituted,namely:-
“Supplies made by cottage industry.”;
(b) after thealreadyomitted serial number12, the following
new serial numbers and entries relating thereto shall be
added,namely:-
“13 Reclaimed lead, if supplied
torecognizedmanufacturers
ofleadbatteries
Respective
headings
14 Wastepaper Respective
headings
15 (a) Sprinkler
Equipment
(b) DripEquipment
(c) Spray Pumps and
nozzles
Respective
headings
16 Raw cotton and ginned
cotton
Respective
headings.”; and
NEW ADDITION IN THE SIXTH SCHEDULE OF SALES TAX ACT, 1990 [Table-2]
[ 63 ]
28
(iii) after Table-2, amended as aforesaid, the following new Table
shallbeadded,namely:-
“Table-3
The plant, machinery, equipment and apparatus, including
capital goods, specified in column (2) of the Annexure below,
falling under the HS Codes specified in column (3) of that
Annexure,shallbeexempt fromthewholeofsales tax,subject
to the following conditions, besides the conditions specified in
column(4)oftheAnnexure,namely:-
(i) the imported goods as are not listed in the locally
manufactured items,notified throughaCustomsGeneral
Order issued by the Board from time to time or, as the
case may be, certified as such by the Engineering
DevelopmentBoard.Thisconditionshall,however,notbe
applicable in respect of S. Nos. 1, 13, and 15 of the
Annexure;and forsuchmachinery,equipmentandother
capital goods imported as plant for setting up of a new
industrial units provided the imports are made against
valid contract(s) or letter(s) of credit and the total C&F
valueofsuchimportsfortheproject isUS$50millionor
above;
29
(ii) except for S. No. 9 and 14 of the Annexure, the Chief
Executive,orthepersonnextinhierarchydulyauthorized
bytheChiefExecutiveorHeadoftheimportingcompany
shall certify in the prescribedmanner 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
SystemagainstaspecificuserIDandpasswordobtained
undersection155DoftheCustomsAct,1969.Inalready
computerized Collectorates or Customs stations where
the Pakistan Customs Computerized System is not
operational, the Project Director or any other person
authorized by theCollector in this behalf shall enter the
requisite information in the Pakistan Customs
ComputerizedSystemondailybasis,whereasentryofthe
data obtained from the customs stationswhich havenot
yet been computerized shall be made on weekly basis;
and
(iii) incaseofpartialshipmentsofmachineryandequipment
for setting up a plant, the importer shall, at the time of
arrivaloffirstpartialshipment,furnishcompletedetailsof
the machinery, equipment and components required for
[Table-3]
[ 64 ]30
thecompleteplant,dulysupportedbythecontract,layout
plananddrawings:
Explanation.- For the purpose of Table-3, capital goods
mean any plant, machinery, equipment, spares and
accessories, classified in Chapters 84, 85 or any other
chapterofthePakistanCustomsTariff,requiredfor-
(a) the manufacture or production of any goods and
includesrefractorybricksandmaterialsrequiredfor
setting up a furnace, catalysts, machine tools,
packagingmachinery andequipment, refrigeration
equipment,powergeneratingsetsandequipment,
instrumentsfortesting,researchanddevelopment,
qualitycontrol,pollutioncontrolandthelike;or
(b) use in mining, agriculture, fisheries, animal
husbandry,floriculture,horticulture, livestock,dairy
andpoultryindustry.
ANNEXURE
S.
No
Description PCT
heading
Conditions
(1) (2) (3) (4)
1. Machineryandequipment
forinitialinstallation,
balancing,modernization,
Respective
Headings
Nil
31
replacementorexpansion
ofdesalinationplants,coal
firingsystem,gas
processingplantsandoil
andgasfieldprospecting.
2.
Following machinery,
equipment,apparatus,and
medical, surgical, dental
and veterinary furniture,
materials, fixtures and
fittings imported by
hospitals and medical or
diagnosticinstitutes:-
Locally manufactured goods of
description as specified in
column (2) and pre-fabricated
buildings can also be imported
upon fulfillmentof 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
requirementoftheprojectinthe
prescribed format and manner
as per Annex-B and shall
furnish all relevant information
Online to Pakistan Customs
ComputerizedSystemagainsta
specific user ID and password
A.Medical Equipment.
1)Dentistchairs 9402.1010
2)Medicalsurgicaldental
orveterinaryfurniture
9402.9090
3)OperatingTable. 9402.9010
4)OperatingLights. 9018.9090
5)EmergencyOperating
Lights.
9405.4090
6)HospitalBedswith
mechanicalfittings
9402.9020
[ 65 ]32
7)Gymnasiumequipment. 9506.9100 obtainedunderSection155Dof
the Customs Act, 1969 (IV of
1969);
(b) the exception shall be
available on one time basis for
setting up of new projects and
expansionofexistingones,and
shall not be available on the
spareparts.
(c)onlythoseimportersshallbe
eligible to avail the aforesaid
exception whose cases are
recommendedandforwardedby
BOItoFBR;
(d) the goods shall not be sold
orotherwisedisposedofwithout
prior approval of the FBR and
the payment of customs-duties
and taxes at statutory rates be
leviable at the time of import.
Breachofthisconditionshallbe
8)CoolingCabinet. 8418.5000
9)RefrigeratedLiquid
Bath.
3824.9099
10)ContrastMedia
Injections(forusein
Angiography&MRIetc).
3822.0000
11)BreathingBags. 9020.0020
12)Automaticbloodcell
counter.
9018.9090
13).AutomaticCell
Separatorforpreparation
ofplatelets.
9018.9090
B. Cardiology/Cardiac
Surgery Equipment
1)Cannulas. 9018.3940
2)Manifolds. 8481.8090
3)Intravenouscannulai.v.
catheter.
9018.3940
C. Disposable Medical
Devices
1)Self-disablingsafety
sterilesyringes.
9018.3110
33
2)Insulinsyringes. 9018.3110 construed as a criminal offence
under the Customs Act, 1969
(IVof1969)
3)Burettes. 7017.9000
E. Other Related
Equipments
1)Fireextinguisher. 8424.1000
2)Fixtures&fittingsfor
hospitals
Respective
Headings
3.
1.Machinery,equipment,
materials,capitalgoods,
specializedvehicles(4x4
non-luxury)i.e.singleor
doublecabinpickups,
accessories,spares,
chemicalsand
consumablesmeantfor
mineconstructionphaseor
extractionphase.
Respective
Headings
2.Constructionmachinery,
equipmentandspecialized
vehicles,excluding
passengervehicles,
importedontemporary
basisasrequiredformine
Respective
Headings
[ 66 ]34
constructionorextraction
phase.
4.
Coalminingmachinery,
equipment,spares,
includingvehiclesforsite
usei.e.singleordouble
cabinpick-ups,imported
forTharCoalField.
Respective
Headings
This concession shall be
available to those mining
companies or their authorized
operators or contractors who
hold permits, licenses, leases
and who enter into agreements
withtheGovernmentofPakistan
oraProvincialGovernment.
The goods shall not be sold or
otherwise disposed of without
prior approval of theBoardand
the payment of customs duties
andtaxesleviableatthetimeof
import.Theseshall,however,be
allowed to be transferred to
otherentitledminingcompanies
withpriorapprovaloftheBoard.
35
5.
1. Machinery, equipment
andsparesmeantforinitial
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.
2.Constructionmachinery,
equipmentandspecialized
vehicles, excluding
passenger vehicles,
imported on temporary
basis as required for the
constructionofproject.
Respective
Headings
(i)Thisconcessionshallalsobe
available to primary contractors
of theprojectuponfulfillmentof
the following conditions,
namely:-
(a)thecontractorshallsubmita
copy of the contract or
agreement under which he
intends to import the goods for
theproject;
(b) theChiefExecutive orhead
ofthecontractingcompanyshall
certify in theprescribedmanner
andformatasperAnnex-Athat
the imported goods are the
projects bona fide requirement;
and
(c) the goods shall not be sold
orotherwisedisposedofwithout
prior approval of the FBR on
paymentofsales tax leviableat
[ 67 ]36
thetimeofimport;
(ii) temporarily imported goods
shall be cleared against a
security in the form of a post-
datedchequefor thedifferential
amount between the statutory
rateofsalestaxandtheamount
payable under this notification,
alongwithanundertakingtopay
the sales tax at the statutory
ratesincasesuchgoodsarenot
re-exportedonconclusionofthe
project.
6.
1. Machinery, equipment
andsparesmeantforinitial
installation, balancing,
modernization,
replacement or expansion
of projects for power
generation through gas,
coal, hydel, and oil
Respective
Headings
-do-
37
including under
constructionprojects.
2.Constructionmachinery,
equipmentandspecialized
vehicles, excluding
passenger vehicles,
imported on temporary
basis as required for the
constructionofproject.
7 1. Machinery, equipment
andsparesmeantforinitial
installation, balancing,
modernization,
replacement or expansion
of projects for power
generationthroughnuclear
and renewable energy
sources like solar, wind,
micro-hydel bio-energy,
ocean, waste-to-energy
andhydrogencelletc.
2.Constructionmachinery,
Respective
Headings
-do-
[ 68 ]38
equipmentandspecialized
vehicles, excluding
passenger vehicles,
imported on temporary
basis as required for the
constructionofproject.
Explanation.- The
expression “projects for
power generation” means
any project for generation
ofelectricitywhethersmall,
medium or large and
whether for supply to the
national grid or to any
other user or for in house
consumption.
39
8.
1.Machinery and
equipment meant for
power transmission and
grid stations including
under construction
projects.
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,mechanicaland
electrical control,
transmission gear and
Respective
Headings
-do-
[ 69 ]40
transmission tower, power
transmission and
distribution cables and
conductors, insulators,
damper spacer and
hardwareandpartsthereof
adapted to be used in
conjunction with the
machinery and equipment
as specified in clause (a)
above;and
(c) components parts of
machineryandequipment,
as specified in clause (a)
and (b) above, identifiable
for use in or with
machineryimportedforthe
project and equipment
including spares for
purposesoftheproject.
2.Constructionmachinery,
equipmentandspecialized
41
vehicles, excluding
passenger vehicles,
imported on temporary
basis as required for the
constructionofproject.
9.
`
Following machinery,
equipment and other
education and research
related items imported by
technical, training
institutes, research
institutes, schools,
collegesanduniversities:-
Nil
1) Quartz reactor tubes
and holders designed for
insertion into diffusionand
oxidation furnaces for
production of
semiconductorwafers.
7017.1010
2)Otherdryers 8419.3900
3) Filtering or purifying
machinery and apparatus
forwater
8421.2100
[ 70 ]42
4) Other filtering or
purifying machinery and
apparatusforliquids
8421.2900
5) Personal weighing
machines, including baby
scales;householdscales
8423.1000
6) Scales for continuous
weighing of goods on
conveyors
8423.2000
7) Constant weight scales
and scales for discharging
a predeterminedweight of
material into a bag or
container,includinghopper
scales
8423.3000
8) Other weighing
machinery having a
maximum weighing
capacity not exceeding 30
kg
8423.8100
9) Other weighing
machinery having a
maximum weighing
8423.8200
43
capacity exceeding 30 kg
butnotexceeding5,000kg
10) Other weighing
machinery
8423.8900
11) Weighing machine
weights of all kinds; parts
of weighing machinery of
machines of heading
8423.2000&8423.3000
8423.9000
12) Other weighing
machine weights of all
kinds; parts of weighing
machinery of machines of
heading 8423.2000 &
8423.3000
8423.9000
13) Networking
equipments like routers,
LAN bridges, hubs
excluding switches and
repeaters.
8517.6970
14) Other furnaces and
ovens
8514.3000
15)Electronicbalancesof 9016.0010
[ 71 ]44
asensitivityof5cgor
better,withorwithout
weights.
16) Other balances of a
sensitivityof5cgorbetter,
withorwithoutweights.
9016.0090
17) Thermostats of a kind
used in refrigerators and
air-conditioners
9032.1010
18)Otherthermostats 9032.1090
19)Manostats 9032.2000
20)Otherinstrumentsand
apparatusHydraulicor
pneumatic
9032.8100
21)Other instruments and
apparatus
9032.8990
22) Parts and accessories
of automatic regulating or
controllinginstrumentsand
apparatus
9032.9000
23) Spares, accessories,
and reagents for scientific
equipments.
Respective
Headings
45
10.
Machinery,equipment,raw
materials,componentsand
othercapitalgoodsforuse
in buildings, fittings,
repairing or refitting of
ships, boats or floating
structures imported by
Karachi Shipyard and
Engineering Works
Limited.
Respective
Headings
Nil
11.
Following machinery and
equipment for marble,
granite and gem stone
extraction and processing
industries:
1. For the projects of Gem
Stone & Jewelery Industry,
CEO/COO, Pakistan Gem and
Jewelery Company shall certify
in the prescribed format and
mannerasperAnnex-Bthatthe
imported goods are bonafide
project requirement. The
authorized person of the
Company shall furnish all
relevant information online to
Pakistan Customs
ComputerizedSystemagainsta
1) Polishing cream or
material
3405.4000,
3405.9000
2) Hand sharpening and
polishingstones.
6804.3000
3)Fiberglassmesh 7019.5190
5) Chain saw/diamond
wire saw in all sizes and
dimensions and spares
8202.4000,
8202.9100
[ 72 ]46
thereof, diamond wire
joints all types and
dimensions, chain for
chain saw and diamond
wires for wire saw and
sparewidia.
specific user ID and password
obtainedunder section155Dof
theCustomsAct,1969.
2. For theprojectsofMarble&
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
ComputerizedSystemagainsta
specific user ID and password
obtainedunder section155Dof
theCustomsAct,1969.
3. Thegoodsshallnotbesold
or otherwise disposed of within
6)Ginsawblades. 8202.9910
7) Gang saw
blades/diamond saw
blades/multiple blades or
alltypesanddimensions.
8202.9990
8) All interchangeable
tools
8207.9000
9) Air compressor (27 cft
andabove)
8414.8010
10) Quarry winches (100
toncapacityandabove.
8425.3100
11) Quarry winches and
electricmotor jacks30 ton
capacityandabove.
8425.3900
12)Quarrycrane. 8426.3000
13)Forklifter 8427.9000
14)Excavators 8429.5900
47
15)Ultrasonicmachine
tools.
8456.2090 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.
16)Sharpeningmachine. 8460.3900
17)Alldiamondsaw
machines,diamondtools
andsegments.
8464.1000
&
Respective
headings
18)Grindingmachines. 8464.2010
19)Polishingmachinesof
alltypesanddimensions.
8464.2090
&
Respective
headings
20)Othermachinetools
forworkingstones
8464.9000
21)Pneumaticmachines
andtools.
8467.1100
22)Horizontaland
Verticalpneumaticline
drillingmachine.
Pneumaticgrinding
machines.
8467.1900
[ 73 ]48
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,
manualportablerockdrills,
cross cutter and bridge
cutters.
8464.9000
&
Respective
headings
24) Integral drilling steel
for horizontal and vertical
drilling, extension thread
8466.9100
49
rods for pneumatic super
long drills, tools and
accessoriesforrockdrills.
12.
Machinery, equipmentand
other project related items
includingcapitalgoods,for
settingupofhotels,power
generation plants, water
treatmentplantsandother
infrastructure related
projectslocatedinanarea
of 30 km around the zero
pointinGwadar.
Respective
Headings
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
ComputerizedSystemagainsta
specific user ID and password
obtainedunder section155Dof
theCustomsAct,1969.
2. Thegoodsshallnotbesold
orotherwisedisposedofwithout
prior approval of the FBR and
payment of customs duties and
taxes leviable at the time of
[ 74 ]50
import.
13.
Effluenttreatmentplants Respective
headings
Nil
14.
Following items with
dedicated use of
renewable source of
energy like solar, wind,
geothermaletc:-
Nil
1. Solar Home Systems.
a).Inverters. 8504.4090
c).Charge
controllers/current
controllers.
9032.8990
d). Energy saver lamps of
varyingvoltages(operating
onDC).
8539.3910
e). Energy saver lamps of
varyingvoltages(operating
onAC).
8539.3910
f).Lightemittingdiodes
(lightemittingindifferent
colors).
8541.5000
51
g).Waterpumpsoperating
onsolarenergy.
8413.7090,
8413.7010
h).Waterpurification
plantsoperatingonsolar
energy.
8421.2100
i)BatteriesNiCd,Li-ion&
LeadAcidspecific
utilizationandintegrated
withsolarelectrification
system.
8507.3000
8507.8000
(j)EnergySavingTube
Lights
8539.3920
2. Solar Parabolic
Trough Power Plants.
8502.3900
a).ParabolicTrough
collectorsmodules.
8503.0010
b).Absorbers/Receivers
tubes.
8503.0090
c).Steamturbineofan
outputexceeding40MW.
8406.8100
d).Steamturbineofan
outputnotexceeding
40MW.
8406.8200
[ 75 ]52
e).Suntrackingcontrol
system.
8543.7090
f).Controlpanelwith
otheraccessories.
8537.1090
3. Solar Dish Sterling
Engine.
8412.8090
a).Solarconcentrating
dish.
8543.7000
b).Sterlingengine. 8543.7000
c).Suntrackingcontrol
system.
8543.7090
d).Controlpanelwith
accessories.
8406.8200
e)Generator 8501.6100
4. Solar Air Conditioning
System
8415.1090
a).Absorptionchillers. 8418.6990
b).Coolingtowers. 8419.8910
c).Pumps. 8413.3090
d).Airhandlingunits. 8415.8200
e).Fancoilsunits. 8415.9099
f).Charging&Testing
equipment.
9031.8000
54
d)O-Ring. 4016.9990
e)Flux 3810.1000
f)Adhesivelabels. 3919.9090
g)Junctionbox+Cover 8538.9090
h)SheetmixtureofPaper
andplastic
3920.9900
i)RibbonforPVModules
(madeofsilver&Lead)
Respective
headings
j)Bypassdiodes. 8541.1000
k)EVA(EthylVinyl
Acetate)Sheet(Chemical).
3920.9900
9. Solar Cell
Manufacturing
Equipment.
a)Crystal(Grower)Puller
(ifmachine).
8479.8990
b).Diffusionfurnace. 8514.3000
c)Oven. 8514.3000
d).Waferingmachine 8479.8990
e).Cuttingandshaping
machinesforsiliconingot.
8461.9000
f).Solargradepolysilicon
material.
3824.9099
[ 76 ]55
g).PhospheneGas. 2848.0000
h).Aluminumandsilver
paste.
Respective
headings
9APyranometersand
accessoriesforsolardata
collection
9030.8900
9B.Solarchargersfor
chargingelectronic
devices
8504.4020
9C.Remotecontrolfor
solarchargecontroller.
8543.7010
10. Wind Turbines. 8412.8090
a).Rotor 8412.9090
b).Hub 8412.9090
c)Generator 8501.6490
d)Deepcyclebattery 8507.8000
10A. Wind water pump 8413.8190
11. Geothermal energy
equipments.
1).GeothermalHeat
Pumps
8418.6100,
8418.6990
2).GeothermalReversible
Chillers
8418.6990
56
3).Airhandlersforindoor
qualitycontrol
equipments
8415.8300
4).Hydronicheatpumps 8418.6100
5).SlimJimheat
exchangers
8419.5000
6).HDPEfusiontools 8515.8000
7).Geothermalenergy
Installationtoolsand
Equipment
8419.8990
8).Dehumidification
equipment
8479.6000
9).Thermostatsand
IntelliZone
9032.1090
12. Any other item
approved by the
Alternative Energy
Development Board
(AEDB) and concurred to
by the FBR.
15.
Followingitemsfor
promotionofrenewable
energytechnologies
Nil
[ 77 ]57
1.LVDinductionlamps 8539.3990
2.SMD,LEDswithor
withoutballastwithfittings
andfixtures.
9405.1090
3.Windturbinesincluding
alternatorsandmast.
8502.3100
4.Solartorches 8513.1040
5.Lanternsandrelated
instruments
8513.1090
6.PVmodule,withor
without,therelated
componentsincluding
invertors,charge
controllersandbatteries
8541.4000,
8504.4090,
9032.8990,
8507.0000
SubjecttocertificationbyAEDB
that the inverters, charge
controllers and batteries being
importedare inquantitieswhich
commensurate with the PV
modulesbeingimported.
16
Plant, machinery,
equipment and specific
itemsusedinproductionof
bio-diesel.
Respective
headings
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
58
disposed of within a period of
fiveyearsof their importexcept
with the prior approval of the
FBR and payment of customs
duties and taxes leviable at the
timeofimport.
Annex-A
HeaderInformation
NTN/FTNofImporter Regulatory Authority
no.
Name of Regulatory
authority
(1)(2) (3)
Details of Input goods (to be filled by the chief
executiveoftheimportingcompany)
Goods imported
(Collectorateofimport)
HSCode
Descri
ption
Sp
ecs
Custom
Duty
rate
(applic-
able)
Sales
Tax
rate
(appli
cable)
WHT
Quantity
UO
M
Quan
tity
impo
rted
Collect
orate
CR
N/
Ma
ch
No.
Date
of
CRN/
Mach
.
No.
(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14
)
(15)
[ 78 ]59
CERTIFICATE. It is certified that thedescriptionandquantitymentionedaboveare
commensuratewith theproject requirementand that thesamearenotmanufactured
locally. It is further certified that the above items shall not be used for any other
purpose.
SignatureofChiefExecutive,or
thepersonnextinhierarchyduly
authorizedbytheChiefExecutive
Name______________________
N.I.C.No.__________________________________
NOTE:- In case of clearance through Pakistan Customs Computerized System, the
above information shall be furnished online against a specific user I.D. and password
obtained under section 155D of the Customs Act, 1969.
Explanation.-
ChiefExecutivemeans.-
1. ownerofthefirm,incaseofsoleproprietorship;or
2. partneroffirmhavingmajorshare,incaseofpartnershipfirm;or
3. Chief Executive Officer or the Managing Director in case of
limitedcompanyormultinationalorganization;or
4. PrincipalOfficerincaseofaforeigncompany.
Annex-B
HeaderInformation
NTN/FTNofImporter ApprovalNo.
60
(1)
(2)
DetailsofInputgoods(tobefilledbytheauthorized
officeroftheRegulatoryAuthority)
Goods imported (Collectorate
ofimport)
HS
Code
Descri
ption
Specs
Custo
m
Duty
rate
(appli
cable)
Sales
Tax
rate
(appli
cable)
WHT
Quantity
UOM
Quant
ity
import
ed
Collec
torate
CRN/
Mach.
No.
Date
of
CRN/
Mach
No.
(3) (4) (5) (6) (7) (8) (9) (1
0)
(11) (12) (13) (14)
CERTIFICATE. Before certifying the above-authorized officer of the Regulatory
Authority shall ensure that thegoodsaregenuineandbonafide requirementof the
projectandthatthesamearenotmanufacturedlocally.
Signature ________________________
Designation ________________________
NOTE:- In case of clearance through Pakistan Customs Computerized System, 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.”;
(11) aftertheSixthSchedule,thefollowingnewScheduleshallbeinserted,
namely,-
“EIGHTH SCHEDULE
[ 79 ]61
[See clause (aa) of sub-section (2) of section 3]
Table-1
S.
No.
Description Heading
Nos. of the
First
Schedule
to the
Customs
Act, 1969
(IV of 1969)
Rate of
Sales
Tax
Condition
(1) (2) (3) (4) (5)
1 Soyabeanmeal 2304.0000 5%
2 Oil cake and
other solid
residues,
whether or not
ground or in the
formofpellets
2306.1000 5%
3 Directly reduced
iron
72.03 5%
4 Oilseedsmeantfor
sowing.
Respective
headings
5% Import thereof subject to the
condition thatPlantProtection
Department of Ministry of
62
Food, Agriculture and
Livestock certifies that the
imported seeds are fungicide
andinsecticidetreatedandare
meantforsowing.
5 Raw cotton and
ginnedcotton
Respective
headings
5% Onimport
6 Plant and
machinery not
manufactured
locally and having
no compatible
localsubstitutes
Respective
headings
5% (i) On import of such plant
and machinery by
registeredmanufacturers,
post-dated cheque(s)
equal to the differential
amount of sales tax
payable at import stage,
shall be submitted to the
customs authorities,
which shall be returned
on furnishing proof of
filing of first sales tax
returnafterimportofsuch
machinery, showing the
importofsuchmachinery;
(ii) On import by commercial
EIGHTH SCHEDULE OF THE SALES TAX ACT, 1990
[ 80 ]63
importers, good-for-
payment cheque, bank
guarantee, pay order or
treasury challan showing
deposit, equal to the
differential amount of
sales tax payable at
import stage, shall be
submitted to the customs
authorities,whichshallbe
returned back, or as the
case may be, refunded,
after evidence of
subsequent supply to
registered manufacturers
or industrial users is
furnished to the customs
authorities;
(iii) Supply of such imported
plant and machinery by
commercial importers to
unregistered persons or
persons other than
64
manufacturers shall be
liable to standard rate of
tax, and evidence to that
effect shall be produced
tothecustomsauthorities
for release of the
abovementioned
instruments or refund of
theamountpaidatimport
stage;
(iv) Subsequent supply of
plant and machinery
imported or acquired by
registered manufacturers
to unregistered persons
or persons other than
manufacturers shall be
liable to tax at standard
rate;and
(v) the validity period of
instruments furnished
under this provision shall
not be less than one
[ 81 ]65
hundredandtwentydays.
Explanation.–– For the
purposeofthisprovision,plant
and machinery means such
plant and machinery as is
used in the manufacture or
productionofgoods.
Table-2
Plant, machinery, equipment and apparatus, including capital goods, specified in
column(2)oftheAnnexurebelow,fallingundertheHSCodesspecifiedincolumn(3)
ofthatAnnexure,shallbechargedtosalestaxattherateoffive percent,subjectto
the following conditions, besides the conditions specified in column (4) of the
Annexure,namely:-
(i). theimportedgoodsasarenotlistedinthelocallymanufactureditems,
notified through a Customs General Order issued by the Board from
time to time or, as the case may be, certified as such by the
EngineeringDevelopmentBoard.Thisconditionshall,however,notbe
applicable in respect of S. Nos. 1, 5 and 6 of the Annexure; and for
suchmachinery,equipmentandothercapitalgoods importedasplant
forsettingupofanew industrialunitsprovided the importsaremade
againstvalidcontract(s)orletter(s)ofcreditandthetotalC&Fvalueof
suchimportsfortheprojectisUS$50millionorabove;
66
(ii) theChiefExecutive,orthepersonnextinhierarchydulyauthorizedby
theChiefExecutiveorHeadof the importingcompanyshall certify in
the prescribedmanner and format as per Annex-A that the imported
items are the company’s bonafide requirement. He shall furnish all
relevantinformationOnlinetoPakistanCustomsComputerizedSystem
againstaspecificuser IDandpasswordobtainedundersection155D
of the Customs Act, 1969. In already computerized Collectorates or
CustomsstationswherethePakistanCustomsComputerizedSystemis
notoperational,theProjectDirectororanyotherpersonauthorizedby
theCollector in this behalf shall enter the requisite information in the
PakistanCustomsComputerizedSystemondailybasis,whereasentry
of the data obtained from the customs stations which have not yet
beencomputerizedshallbemadeonweeklybasis;and
(iii) incaseofpartialshipmentsofmachineryandequipmentforsettingup
aplant,theimportershall,atthetimeofarrivaloffirstpartialshipment,
furnishcompletedetailsof themachinery,equipmentandcomponents
requiredforthecompleteplant,dulysupportedbythecontract,layout
plananddrawings.
Explanation.-In this Table the expression, capital goods mean any
plant, machinery, equipment, spares and accessories, classified in
chapters 84, 85 or any other chapter of the PakistanCustomsTariff,
requiredfor-
[ 82 ]67
(a) the manufacture or production of any goods, and includes
refractorybricksandmaterialsrequiredforsettingupafurnace,
catalysts,machine tools, packagingmachinery and equipment,
refrigeration equipment, power generating sets and equipment,
instruments for testing, research and development, quality
control,pollutioncontrolandthelike;or
(b) use in mining, agriculture, fisheries, animal husbandry,
floriculture,horticulture,livestock,dairyandpoultryindustry.
Annexure
S.
No
Description PCT heading Conditions
(1) (2) (3) (4)
1
Machineryandequipment
fordevelopmentofgrain
handlingandstorage
facilities.
Respective
Headings
Nil
2
Coolchainmachineryand
equipment.
Respective
Headings
Nil
3
.
Followingitemsimported
byCallCenters,Business
ProcessingOutsourcing
facilitiesdulyapprovedby
Telecommunication
Nil
68
Authority.
1)UPS,
inverters/converters.
8504.4010
8504.4090
2)Faxmachines 8443.3260
3)Photocopiers 8443.3910
4)IPPhones 8517.1890
5)Telephonesets/head
sets.
8517.1100
6)Dialers 8517.7000
7)Generator. 8502.1200
8)Cat5/Cat6/Power
cables
8544.4990
9)PAPXSwitch 8517.6290
10)Multimediaprojectors 8528.6110
11)Videoconferencing
equipment.
8525.8090
12)CCTV 8525.8010
13)PlasmaTV 8528.7212
14) PUD’s 8525.8090
15)Dedicatedtelephone
exchangesystemforcall
centers.
8517.6290
16.Parts,voicecards. 8517.7000
[ 83 ]69
17. Other (digital call
recorders)
8519.8990
18.VASTterminals 8525.6040
4
1.Machinery,equipment,
materials,capitalgoods,
specializedvehicles(4x4
nonluxury)i.e.singleor
doublecabinpickups,
accessories,spares,
chemicalsand
consumablesmeantfor
mineralexplorationphase.
2.Constructionmachinery,
equipmentandspecialized
vehicles,excluding
passengervehicles,
importedontemporary
basisasrequiredforthe
explorationphase.
Respective
Headings
1. This concession
shall be available to
those Mineral
Exploration and
Extraction Companies
or their authorized
operators or
contractors who hold
permits, licenses,
leases andwho enter
into agreements with
the Government of
Pakistan or a
Provincial
Government.
2. Temporarily
imported goods shall
be cleared against a
security in the formof
a post-dated cheque
70
for the differential
amount between the
statutory rate of
customs duty and
sales tax and the
amountpayableunder
this notification, along
withanundertakingto
pay the customs duty
and sales tax at the
statutoryratesincase
such goods are not
re-exported on
conclusion of the
project.
3. The goods shall
not be sold or
otherwise disposedof
without prior approval
of the FBR and the
payment of customs
duties and taxes
leviableat the timeof
[ 84 ]71
import. These shall
howeverbeallowedto
betransferredtoother
entitled mining
companies with prior
approvaloftheBoard.
5.
Completeplantsfor
relocatedindustries.
Respective
Headings
Nil
6.
Machinery, equipmentand
other capital goodsmeant
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
Respective
Headings
Nil
72
handling.
7.
Proprietary Formwork
System for
building/structures of a
heightof100ftandabove
and its various items/
components consisting of
thefollowing,namely:-
7308.4000 (i)Ifnotmanufactured
locally and imported
by the construction
companies registered
with the Pakistan
EngineeringCouncil;
1)Plastictube. 3917.2390 (ii)thesystemistobe
procured from a well
renowned
international
manufacturer;
2)Plastictieslot
filters/plugs,plasticcone.
3926.9099 (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
[ 85 ]73
Proprietary Formwork
System for
construction of
structures/buildings of
more than 100 feet
height, is produced,
namely:-
3)Standardsteelply
panels,Specialsizedsteel
plypanels,wedges,tube
clamps(B-Type&G
Type),push/pullprops,
brackets(structure),steel
soldiers(structure),drop
head,standard,proptic,
buardrailpost(structure),
couplerbrace,cantilever
frame,deckingbeam/Infill
beamanddoorwayangles.
7308.4000 (a) Messrs Lloyds of
London; (b) Messrs
Quality Tech, LLC;
(c) MessrsABS; (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)LiftingUnit(Structure) 7308.9090 -do-
74
5)Bolts,tiebolts,anchor
boltassembly(fastener),
anchorscrew(fastener).
7318.1590 -do-
6)Nuts 7318.1690 -do-
7)Steelpins,tiewingnut
(fastener).
7318.1900 -do-
8)Steelwashers,water
plate(fastener).
7318.2290 -do-
9)Specialhammers 8205.2000 -do-
10)Extractionkeys. 8205.5900 -do-
11)Adjustablebasejack
(threadrodwithnutand
steelplate),adjustablefork
head(threadedrodwith
nutandsteelchannel).
8425.4900 -do-
Annex-A
HeaderInformation
NTN/FTNofImporter Regulatoryauthorityno. NameofRegulatoryauthority
(1)(2) (3)
Details of Input goods (to be filled by the chief
executiveoftheimportingcompany)
Goods imported (Collectorate
ofimport)
[ 86 ]75
HSCode
Descri
ption
Sp
ecs
Custo
mDuty
rate
(applic
-able)
Sales
Tax
rate
(appli
cable)
WHT
Quantity
UO
M
Quan
tity
impo
rted
Collect
orate
CR
N/
Ma
ch
No.
Date
of
CRN/
Mach.
No.
(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
CERTIFICATE. It is certified that thedescription andquantitymentionedaboveare
commensuratewith theproject requirementand that thesamearenotmanufactured
locally. It is further certified that the above items shall not be used for any other
purpose.
SignatureofChiefExecutive,or
thepersonnextinhierarchyduly
authorizedbytheChiefExecutive
Name______________________
N.I.C.No.__________________________________
NOTE:- In case of clearance through Pakistan Customs Computerized System, 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.-
ChiefExecutivemeans.-
1. ownerofthefirm,incaseofsoleproprietorship;or
2. partneroffirmhavingmajorshare,incaseofpartnershipfirm;or
76
3. Chief Executive Officer or the Managing Director in case of
limitedcompanyormultinationalorganization;or
4. PrincipalOfficerincaseofaforeigncompany.
Annex-B
HeaderInformation
NTN/FTNofImporter ApprovalNo.
(1)(2)
Detailsof Inputgoods (tobe filledby theauthorized
officeroftheRegulatoryAuthority)
Goods imported (Collectorate
ofimport)
HS
Code
Descri
ption
Specs
Custom
Duty
rate
(applica
ble)
Sales
Tax
rate
(applic
able)
WHT
Quantity
UOM
Quantity
imported
Collect
orate
CRN
/Mac
h.
No.
Date
of
CRN
/
Mac
h
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 thegoodsaregenuineandbonafide requirementof the
projectandthatthesamearenotmanufacturedlocally.
Signature ________________________
Designation ________________________
[ 87 ]77
NOTE:- In case of clearance through Pakistan Customs Computerized System, 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.”; and
(11) After theEighthSchedule, insertedasabove,anewNinth Schedule
shallbeadded,namely,-
“NINTH SCHEDULE
[See sub-section (3B) of section 3]
TABLE
(1) (2) (3)
Description / Specification of
Goods
Sales tax
payable at
the time of
import
Sales tax payable at the
time of registration of a new
International Mobile
Equipment Identity (IMEI)
number
A. Low Priced Cellular Mobile
Phones or Satellite Phones
i. Allcameras:2.0mega-pixels
orless
ii. Screensize:2.6inchesorless
iii. Keypad
Rs.150per
phone
Rs.250perregistration
B. Medium Priced Cellular
Mobile Phones or Satellite Phones
i. Oneortwocameras:between
Rs.250per
phone
Rs.250perregistration
77
NOTE:- In case of clearance through Pakistan Customs Computerized System, 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.”; and
(11) After theEighthSchedule, insertedasabove,anewNinth Schedule
shallbeadded,namely,-
“NINTH SCHEDULE
[See sub-section (3B) of section 3]
TABLE
(1) (2) (3)
Description / Specification of
Goods
Sales tax
payable at
the time of
import
Sales tax payable at the
time of registration of a new
International Mobile
Equipment Identity (IMEI)
number
A. Low Priced Cellular Mobile
Phones or Satellite Phones
i. Allcameras:2.0mega-pixels
orless
ii. Screensize:2.6inchesorless
iii. Keypad
Rs.150per
phone
Rs.250perregistration
B. Medium Priced Cellular
Mobile Phones or Satellite Phones
i. Oneortwocameras:between
Rs.250per
phone
Rs.250perregistration
NINTH SCHEDULE OF THE SALES TAX ACT, 1990
[ 88 ]79
Equipment Identity (IMEI) number for the first time shall be on the CellularMobileOperatorwhoregisterstheIMEInumberinhissystem.
ii. The Cellular Mobile Operators shall, if not already registered, obtain
registrationundertheSalesTaxAct,1990.
iii. No IMEI shall be registered by a CellularMobileOperatorwithout charging
andcollectingthesalestaxasspecifiedintheTable.
iv. TheCellularMobileOperatorshalldepositthesalestaxsocollectedthrough
hismonthlytaxreturninthemannerprescribedinsection26oftheSalesTax
Act,1990,andrulesmadethereunder.
v. The Cellular Mobile Operator shall maintain proper records of all IMEI
numbers registered for a period of six years, and such records shall be
produced for inspection, audit or verification, as and when required, by an
authorizedofficerofInlandRevenue.
vi. ThePakistanTelecommunicationAuthorityshallprovidedataregardingIMEI
numbers registered with other Cellular Mobile Operators to prevent double
taxationonthesameIMEInumberincaseofswitchingbyasubscriberfrom
one operator to another, and to provide data regarding registration of IMEI
numberstotheBoardonmonthlybasis.
vii. NoadjustmentofinputtaxshallbeadmissibletotheCellularMobileOperator
oranypurchaserofcellularmobilephoneagainstthesalestaxchargedand
paidinterms of this Schedule.”.
viii. Notwithstanding anything contained in any other law for the time being in
force, the levy, collection and payment of sales tax under Notification No.
S.R.O.460(I)/2013datedthe30thMay,2013,shallbealwaysdeemedtohave
been lawfullyandvalidly, levied, collectedandpaid inaccordancewithsub-
section(3B)ofsection3oftheSalesTaxAct,1990.
4. Amendment of Act XVII of 1996. ─ InthePakistanTelecommunication(Re-
organization)Act,1996(XVIIof1996),thefollowingfurtheramendmentshallbe
78
2.1to10mega-pixels
ii. Screensize:between2.6
inchesand4.2inches
iii. Micro-processor:lessthan2
GHZ
C. Smart Cellular Mobile
Phones or Satellite Phones
i. Oneortwocameras:10mega-
pixelsandabove
ii. TouchScreen:size4.2inches
andabove
iii. 4GBorhigherBasicMemory
iv. Operatingsystemofthetype
IOS,AndroidV2.3,Android
Gingerbreadorhigher,Windows8or
BlackberryRIM
v. Micro-processor:2GHZor
higher,dualcoreorquadcore
Rs.500per
phone
Rs.250perregistration
LIABILITY, PROCEDURE AND CONDITIONS
i. The liability to pay sales tax at the time of import of cellular mobile
phonesorsatellitephonesshallbeontheimporter,andtheliabilityto
paysalestaxatthetimeofregistrationofanewInternationalMobile
[ 89 ]
1
TRANSPOSITION OF SRO 575(I)2006 TO FIFTH SCHEDULE OF CUSTOMS ACT 1969
TABLE
SRO 575(I)2006 FIFTH SCHEDULE S. No Description Remarks
1 Agricultural Machinery
A) Land Leveling Machinery And Equipment NOT COVERED
(B) Tillage, Seeding And Planting Machinery And Equipment
NOT COVERED
(C) Fertilizer and Plant Protection Equipment.
Exemption withdrawn on gear type spray pumps, all types of sprayers, nozzles, applicators, spreaders, shredders and dust
application machinery. Rate of CD increased from 0% to
5%. [1A of Fifth Schedule]
(D) High Efficiency Irrigation and Drainage Equipment.
Exemption withdrawn on Tile drain laying equipment, Dredger/ excavator/ dragline equipment/
back hoe trenchers, Tractor mounted rotary ditcher or chain
trencher, Direct power rotary drilling rigs and Canal concrete
lining machine. [1B of Fifth Schedule.]
(E) Harvesting and Threshing Machinery.
Exemption withdrawn on Forage choppers, Haymaking and bailing
machinery, Straw or fodder balers, Straw or fodder balers,
Combine harvesters – threshers, Root or tuber harvesting
machines, Sugarcane, potato, onion, garlic, fruit, groundnut etc.,
harvester/ digger, Sugarcane, potato, onion, garlic, fruit,
groundnut etc., harvester/ digger and Cotton picker, stock pullers cum shredder, rotary slusher. CD increased from 0% to 5%.
[1C of Fifth Schedule.] (F) Post-harvest Handling and
Processing Machinery. NOT COVERED
2
(G) Dairy, Livestock and Poultry, Machinery.
Exemption withdrawn on Milking machines, dairy machines, milk evaporator, cream separator, homogenizer, Machinery for
preparing animal feeding stuffs, slurry digester, veterinary
equipment, Incubators, brooders and other poultry equipment,
Evaporative Air Cooler/Cooling System.
CD increased from 0% to 5%. [1D of Fifth Schedule.]
(H) Green House Farming and Other Green House Equipment.
Exemption on tunnel farming equipment restricted to three
items only. CD increased from 0% to 5% on
Geo-Synthetic liners. [1E of Fifth Schedule.]
(I) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries Like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc.
Exemption withdrawn on packing machinery, scales, meat or
poultry preparation machinery, conveyor belts, Machinery for
filling, closing, sealing or labeling bottles, canes etc, Presses,
crushers and similar machinery used in the manufacture of fruit
juices, Shear machinery, Machinery used in the milling
industry, Machinery for the preparation of roots, nuts or
vegetables, Pressing and ginning machinery for cotton ginning industry and solar heating
equipment. CD increased from 0% to 5%.
[1F of Fifth Schedule.] (J) Horticulture and Floriculture Exemption withdrawn on
Evaporative air coolers, Battery Operated Fork Lifters (upto 3 tons), Battery Operated Fork Lifters (upto 3 tons), Knives &
cutting blades, Other machinery 8438.8090, Agricultural
horticultural machinery & parts thereof, Other agricultural, horticultural, forestry or be-
keeping machinery. CD increased from 0% to 5%.
[1G of Fifth Schedule.] (K) Fish or shrimp farming and
seafood processing machinery and equipment.
Exemption withdrawn on Ammonia Gas pipes, IQF plants,
and Fish filleting machine. CD increased from 0% to 5%.
[1H of Fifth Schedule.]
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2 Machinery and equipment for development of grain handling and storage facilities.
Custom Duty increased from 0% to 5%.
[S No. 2 of Fifth Schedule] 3 Cool chain machinery and
equipment. CD increased from 0% to 5%. [S No. 4 of Fifth Schedule.]
4 Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority.
Exemption withdrawn on certain items and CD increased from
5%to 15%. [S No. 4 of Fifth Schedule.]
5 Following items imported by the local assemblers of vehicles and companies having CNG licenses:
NOT COVERED
5A Following items imported by the companies having LPG licence:- NOT COVERED
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.
NO CHANGE. [S No. 5 of Fifth Schedule.]
7 Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:-
Exemption on automatic blood cell counters and automatic cell
separators for preparation of platelets withdrawn. All other items chargeable to 5% CD. [S No. 6 of Fifth Schedule]
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.
NOT COVERED
9 Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mineral exploration phase. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase.
NO CHANGE. [S No. 7 of Fifth Schedule.]
4
10 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 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.
NO CHANGE. [S No. 8 of Fifth Schedule.]
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase.
10A Coal mining machinery, equipment, spares including vehicles for site use i.e single or double cabin pick-ups imported for Thar Coal Field.
NO CHANGE. [S No. 9 of Fifth Schedule.]
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.
NO CHANGE. [S No. 10 of Fifth Schedule.]
2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of 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.
NO CHANGE. [S No. 11 of Fifth Schedule.]
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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.
NO CHANGE. [S No. 12 of Fifth Schedule.]
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 1. Machinery and equipment meant for power transmission and grid stations including under construction projects.
NO CHANGE. [S No. 13 of Fifth Schedule.]
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.
CD increased from 5% to 10%. [S No. 14 of Fifth Schedule.]
16 Machinery, equipment and other capital goods for Service Sectors
NOT COVERED
17 Following machinery, equipment and capital goods imported for establishing wholesale/retail chain stores:-
NOT COVERED
6
18 Following machinery, equipment and other education and research related items imported by technical, training institutes, research institutes, schools, colleges and universities:-
NO CHANGE [S No. 15 of Fifth Schedule.]
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.
NO CHANGE. [S No. 16 of Fifth Schedule.]
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.
NO CHANGE. [S No. 17 of Fifth Schedule.]
21 Machinery, equipment and other capital goods imported by an industrial concern.
Custom Duty increased from 5% to 10%.
[S No. 18 of Fifth Schedule.] 22 (i.) Off-highway dump trucks of
320 hp and above. NOT COVERED
ii). On Highway Dump Trucks of 320 HP and above imported w.e.f 17th January, 2007.
NOT COVERED
(iii) Cement bulk semi-trailers, without prime movers. NOT COVERED
23 Machinery and equipment imported by any other importer. NOT COVERED
24 Air Handling Units NOT COVERED
25 Following items imported by the manufacturing sector:- NOT COVERED
26. Following machinery and equipment for marble, granite and gem stone extraction and processing industries.
CD increased from 0% to 5%. [S No. 19 of Fifth Schedule.]
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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.
CD increased from 0% to 5% on Hotels. CD unchanged on other
types of projects. [S No. 20 of Fifth Schedule.]
28 Following goods imported by municipal authorities/local bodies/cantonment boards:-
NOT COVERED
28A Fire fighting vehicles and equipment imported by town and municipal authorities.
NOT COVERED
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.
NOT COVERED
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:-
Exemption withdrawn on special hammers and extraction keys. CD increased from 5% to 10%. [S No. 21 of Fifth Schedule.]
31 Effluent treatment plants NO CHANGE [S No. 22 of Fifth Schedule.]
32 Heat ventilation air conditioner NOT COVERED
33 Following machinery and equipment relating to broadcasting:-
NOT COVERED
35 Following items with dedicated use of 9[renewable source of energy like solar, wind, geothermal etc]:-
NO CHANGE [S No. 23 of Fifth Schedule.]
35A. 18[Following items for promotion of renewable energy technologies]
AEDB certificate requirement abolished on PV Modules.
[S No. 24 of Fifth Schedule.] 36 Following items imported by Civil
Aviation Authority (CAA) for air traffic services and training:-
NOT COVERED
8
37 Following machinery and equipment imported by surgical industry.
NOT COVERED
38. Following machinery and equipment imported by cutlery industry:-
NOT COVERED
39. Plant, machinery, equipment and specific items used in production of bio-diesel.
NO CHANGE [S No. 25 of Fifth Schedule.]
Note : Serial No. 26 and 27 have been added to THE FIFTH SCHEDULE of the
Customs Act 1969 which were not earlier covered under SRO 575(I)2006.