[AS PASSED BY THE NATIONAL ASSEMBLY]

An

Act

to give effect to the financial proposals of the Federal Government for the year

beginning on the first day of July, 2021, and to amend certain laws

WHEREAS it is expedient to make provisions to give effect to the financial

proposals of the Federal Government for the year beginning on the first day of July,

2021, and to amend certain laws for the purposes hereinafter appearing;

It is hereby enacted as follows:-

1. Short title and commencement. ─ (1) This Act shall be called the Finance Act,

2021.

(2) It shall, unless specified otherwise, come into force on the first day of July,

2021.

2. Amendments of Stamp Act, 1899 (II of 1899).– In the Stamp Act, 1899 (II of

1899), the following further amendments shall be made, namely: -

(1) in section 2,–

(a) for clause (11), the following shall be substituted:-

"(11) "duly stamped" means affixation of an adhesive or

impressed stamp or e-stamp of not less than the requisite

amount and that the stamp has been legally affixed, used or

electronically generated,";

(b) after clause (11), amended as aforesaid, the following clause (11A)

shall be inserted, namely;

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 "(11A) "e-stamp" means a paper printed or partially printed

containing a bar code or having any of its unique

identification code and such other information, as may be

specified by the rules, to be generated and printed, on

deposit of money equivalent to chargeable stamp duty in the

account of the Government";

(c) for clause (13), the following shall be substituted, namely:-

"(13) "impressed stamp" includes-

(a) the label affixed and impressed by the proper officer;

(b) the stamp embossed or engraved on a stamp paper;

and

(c) e-stamp"; and

(d) in clause (14), after the word "recorded", the words "and includes

any instrument executed in electronic form" shall be inserted.

(2) In section10,–

(a) in sub-section (1), after the word "stamps", the words "or e-stamps"

shall be inserted; and

(b) in sub-section (2), in clause (a), after the word "stamps", the words

"or e-stamps" shall be inserted.

(3) After section 32, the following section 32A shall be inserted, namely:–

"32A. Certificate of designated officer.- An officer designated by the

Government shall, by notification in the official Gazette, issue a certificate

2
 as to genuineness or otherwise of an e-stamp for the purpose of evidence

in a legal proceedings"..

3. Amendments of Customs Act, 1969 (IV of 1969). — In the Customs Act, 1969 (IV

of 1969), the following further amendments shall be made, namely:-

(1) in section 2,-

(a) in clause (kka), for the expression ―bill of lading, airway bill‖, the

expression ―master bill of lading, bill of lading, airway bill, certificate

of origin‖ shall be substituted;

(b) after clause (kkb), the following new clause shall be added,

namely:-

―(kkc) ―electronic assessment‖ means assessment of a goods

declaration in Customs Computerized System by an officer

of Customs or by the computerized system according to

the selectivity criteria;‖;

(c) after clause (lc), the following new clause shall be added, namely:-

―(ld) ―Vessel Intimation Report‖ or ―VIR‖ means an intimation

regarding impending arrival of a vessel at a customs sea port,

where the customs computerized system is operational, to

the customs authorities in the form and manner, by the carrier

or his agent, as may be prescribed by rules;‖;and

(d) in clause (s), after the word ―concealing‖, the expression ―, retailing‖

shall be inserted;

(2) after section 3CCA, the following new section shall be added, namely:-

3
 ―3CCB. Directorate General of National Nuclear Detection

Architecture.- The Directorate General of National Nuclear Detection

Architecture shall consist of a Director General and as many Deputy

Director Generals, Directors, Additional Directors, Deputy Directors,

Assistant Directors and such other officers as the Board may, by

notification in the official Gazette, appoint.‖;

(3) after section 3CCB, the following new section shall be added, namely:-

―3CCC. Directorate General of Marine.- The Directorate General

of Marine shall consist of a Director General and as many Directors,

Additional Directors, Deputy Directors, Assistant Directors and such other

officers as the Board may, by notification in the official Gazette, appoint.‖;

(4) for section 12, the following shall be substituted, namely:-

―12. Power to appoint or licence public warehouses.-(1) At any

warehousing station, the respective Collector of Customs in his own

jurisdiction may, from time to time, appoint or licence public warehouses

wherein dutiable goods may be deposited without payment of customs-

duty.

(2) Every application for a licence for a public warehouse shall

be made in such form as may be prescribed by the respective Collector of

Customs in his own jurisdiction:

Provided that where the Customs Computerized System is

operational, the application shall be filed to the respective Collector of

4
 Customs through the system in the manner as may be prescribed by

rules.

(3) A licence granted under this section may be cancelled by the

respective Collector of Customs in his own jurisdiction for infringement of

any condition laid down in the licence or for any violation of any of the

provisions of this Act or any rules made thereunder, after the licensee has

been given proper opportunity of showing cause against the proposed

cancellation.

(4) Pending consideration whether a licence be cancelled under

sub-section (3), the respective Collector of Customs in his own jurisdiction

may suspend the licence.‖;

(5) after section 12, the following new section shall be added, namely:-

―12A. Power to appoint or licence common warehouses.- (1) At

any warehousing station, the respective Collector of Customs in his own

jurisdiction may, from time to time, appoint or licence common

warehouses wherein dutiable goods may be deposited without payment of

customs-duty on owner or licensee own account.

(2) Every application for a licence for a common warehouse

shall be made in such form as may be prescribed by the respective

Collector of Customs in his own jurisdiction:

Provided that where the Customs Computerized System is

operational, the application shall be filed to the respective Collector of

5
 Customs through the system in the manner as may be prescribed by

rules.

(3) A licence granted under this section may be cancelled by the

respective Collector of Customs in his own jurisdiction for infringement of

any condition laid down in the licence or for any violation of any of the

provisions of this Act or any rules made thereunder, after the licensee has

been given proper opportunity of showing cause against the proposed

cancellation.

(4) Pending consideration whether a licence be cancelled under

sub-section (3), the respective Collector of Customs in his own jurisdiction

may suspend the licence.‖;

(6) for section 13, the following shall be substituted, namely:-

―13. Power to licence private warehouses.-(1) At any

warehousing station, the respective Collector of Customs in his own

jurisdiction may, from time to time, licence private warehouses wherein

dutiable goods may be deposited without payment of customs-duty.

(2) Every application for a licence for a private warehouse shall

be made in such form as may be prescribed by the respective Collector of

Customs in his own jurisdiction:

Provided that where the Customs Computerized System is

operational, the application shall be filed to the respective Collector of

Customs through the system in the manner as may be prescribed by

rules.

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 (3) A licence granted under this section may be cancelled by the

Collector of Customs in his own jurisdiction for infringement of any

condition laid down in the licence or for any violation of any of the

provisions of this Act or any rules made thereunder, after the licensee has

been given proper opportunity of showing cause against the proposed

cancellation.

(4) Pending consideration whether a licence may be cancelled

under sub-section (3), the respective Collector of Customs in his own

jurisdiction may suspend that licence.‖;

(7) in section 18E, for the full stop at the end, a colon shall be substituted and

thereafter the following proviso shall be added, namely:-

―Provided further that the Board may constitute a committee or a

centre for the purpose of settlement of disputes regarding classification of

goods and may prescribe rules or procedure for carrying out the purpose

of this section.‖;

(8) in section 19, in sub-section (5), in the second proviso, for the figure

―2021‖, the figure "2022" shall be substituted;

(9) in section 25, in sub-section (9), after the word ―determined‖ occurring for

the second time, the words ―using reasonable means‖ shall be inserted.

(10) in section 25A,

(a) in sub-section (1),-

(i) after the word ―section‖, the expression ―the Collector of

Customs on his own motion or‖ shall be inserted; and

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 (ii) for the full stop at the end, a colon shall be substituted and

thereafter the following proviso shall be added, namely:-

―Provided that notwithstanding anything contained in

any provision of this Act and any decision or judgment of any

forum, authority or court, while determining the customs

value under this section, the Director may incorporate values

from internationally acclaimed publications, periodicals,

bulletins or official websites of manufacturers or indenters of

such goods.‖;

(b) after sub-section (2), the following new sub-section shall be added,

namely:-

―(2A) In case of any conflict in the customs value

determined under sub-section (1), the Director General of Valuation

shall determine the applicable customs value.‖; and

(c) in sub-section (4), after the expression ―(1)‖, the expression ― ,or the

case may be under sub-section (2A)‖ shall be inserted;

(11) in section 25C, for the word ―Board‖, the words ―respective Chief

Collector‖ shall be substituted;

(12) for section 25D, the following shall be substituted, namely:-

―25D. Review of the value determined.– Notwithstanding the

provision contained in section 25A, the Director General Valuation may on

his own motion or in pursuance to a review petition made to him within

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 thirty days from the date of determination by any person or an officer of

Customs may rescind or determine the value afresh:

Provided that the proceedings so initiated shall be completed within

sixty days of the filing of the review petition or initiation of proceedings as

the case may be.‖;

(13) in section 27A, after the word ―owner‖, the expression ―,to be made before

the filing of goods declaration,‖ shall be inserted;

(14) in section 30, for the first proviso, the following shall be substituted,

namely:-

―Provided that, where a goods declaration has been manifested in

advance of the arrival of the conveyance by which the goods have been

imported, the relevant date for the purposes of this section shall be the

date on which the goods declaration is manifested under section 79 or

section 104, as the case may be, except for those goods declaration in

respect of which the rate of duty change after the submission of the goods

declaration and before the berthing or cross-over event of the vessel or

the vehicle respectively, as the case may be, the relevant date in which

case, for the purposes of this section, shall be the date on which the

vessel has berthed or the vehicle has crossed-over the border, as the

case may be.‖;

(15) in section-32, in sub-section (3A), in first proviso, for the words ―one

hundred‖, the words ―twenty thousand‖ shall be substituted.

9
(16) in section 32C, in sub-section (1), for the second proviso, the following

shall be substituted, namely:-

―Provided further that Board may, by notification in the official

Gazette, make rules for carrying out the purposes of this section.‖;

(17) for section 44, the following shall be substituted, namely:-

―44. Delivery of import manifest in respect of a conveyance

other than a vessel.-The person-in-charge of a conveyance other than a

vessel shall before arrival or as per following timelines, after arrival thereof

at a land customs-station or customs-airport, as the case may be, deliver

or file electronically an import manifest to appropriate officer of Customs:

(a) for customs airport: within three hours of landing; and

(b) for land Customs-station: at the time of entry into the

country as prescribed under the rules.‖;

(18) in section 45,-

(a) in sub-section (2), for the full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be added,

namely:-

―Provided that before the berthing of the vessel or the cross-

over of the vehicle, as the case may be, the person incharge of a

conveyance or his duly authorized agent may amend the import

manifest subject to the rules notified by the Board.‖; and

(b) sub-section (3) shall be omitted;

10
(19) in section 79, in clause (a), the word ―and‖ at the end, shall be omitted and

thereafter, the following new clause shall be added, namely:-

―(aa) the documents mandatory for assessment of the goods,

shall be uploaded by the importer or his agent with the

goods declaration, as may be prescribed by the Board; and‖;

(20) in section 80, in sub-section (4), for the full stop at the end, a colon shall

be substituted and thereafter the following proviso shall be added,

namely:-

―Provided further that in case of clearance of goods declaration

through green channel, the goods may be examined with the prior

approval of the Collector of Customs.‖;

(21) in section 82, in clause (c), after colon at the end, the following new

proviso shall be added, namely:-

―Provided that Collector of Customs may direct the importer or in

case importer is not traceable, the shipping line to re-export out of

Pakistan any goods, banned or restricted through a notification issue by

the Federal Government, if the same are not cleared or auctioned within

sixty days of the date of their arrival:‖;

(22) in section 83B, after the word ―to‖, the word ―outright‖ shall be inserted;

(23) in section 88, for sub-section (5), the following shall be substituted,

namely:-

―(5) If the quantity or value of any goods has been incorrectly

stated in the goods declaration, due to inadvertence or bona fide error, the

11
 Collector of Customs may, for reasons to be recorded in writing, direct the

correction of the said error.‖;

(24) in section 98, in sub-section (1), for clause (a), the following shall be

substituted, namely:-

―(a) by the Collector of Customs, for a period not exceeding six months;

and‖;

(25) in section 131, in sub-section (2), in the second proviso, the expression ―,

where Customs Computerized System has not been introduced‖ shall be

omitted;

(26) in section 155F, in clause (c), in the first proviso, for the words ―after

recording reasons in writing‖, the expression ―after giving notice and

affording reasonable opportunity of being heard,‖ shall be substituted;

(27) in section 155R, for the full stop at the end, a colon shall be substituted

and thereafter the following proviso shall be added, namely:-

―Provided that in case where any clerical or typographical error is

noted in goods declaration except as provided in section 29 of this Act, the

exporter or importer may apply to the concerned officer not below the rank

of Assistant Collector for issuance of correction or corrigendum certificate

and the concerned officer upon his satisfaction may issue such certificate

for subsequent correction in the computerized goods declaration.‖;

(28) in section 156, in sub-section (1), in the Table, in column zero,-

(a) against [Link].1,-

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(i) for sub-serial No.(ii), and entries relating thereto in columns

(1), (2) and (3), the following shall be substituted, namely: -

If any person, as such person shall be liable to a General

specified in the penalty as under: -

rules, contravenes 1st time Rs 50,000/-

the requirement of 2nd time Rs 250,000/-

placement of invoice 3rd time Rs 500,000/-

and packing list and

inside the import onward

container or for every

consignment. recurring

violation

(ii) after sub-serial number (ii), amended as aforesaid, the

following new serial number and entries thereto in column

(1), (2) and (3), shall be inserted, namely:-

―(iii) If any person such person shall be liable to a

fails to attach or penalty as under:-

electronically 1st time Rs.50,000/- General‖;

upload 2nd time Rs.100,000/-

mandatory 3rd time Rs.150,000/-

documents 4th time Rs.200,000/-

required under 5th time Rs.250,000/-,

section 79 or 131 and

13
 of the Customs onwards,

Act, 1969-,

(b) [Link]. 47A, and entries related thereto in column (1), (2) and (3)

shall be omitted;

(c) against [Link].89, in the sub-serial number (i), in column (1), after

the word ―concealing‖, the expression ―, retailing‖ shall be inserted;

and

(d) against [Link].90, in column (1), after the word concealing, the

expression ―, retailing‖ shall be inserted;

(29) in section 157, in sub-section (2), in the proviso, for the full stop a colon

shall be substituted and thereafter the following new proviso shall be

added, namely: -

―Provided further that where a conveyance found carrying

smuggled goods in false cavities or being used exclusively or

wholly for transportation of offending goods under clause (s) of

section 2 of this Act, has been seized for the third time, no option to

pay fine in lieu of the confiscation shall be given.‖;

(30) in section 179, in sub-section (3), in the second proviso, for the full stop at

the end, a colon shall be substituted and thereafter the following proviso

shall be added, namely:-

―Provided further that in cases where in goods are lying at sea-port,

airport or dryport, these shall be decided within thirty days of the issuance

14
 of show cause notice which can be extended by another fifteen days by

Collector of Customs, if required so.‖.

(31) in section 195, for marginal note and for sub-section (1), the following shall

be substituted, namely:-

―195. Powers of Board or Chief Collector or Collector to pass

certain orders.- (1) The Board or the Chief Collector or the Collector of

Customs may, within his jurisdiction, call for and examine the records of

any proceedings under this Act for the purpose of satisfying itself or, as

the case may be, himself as to the legality or propriety of any decision or

order passed by a subordinate officer:‖;

(32) in section 196, in sub-section (1), for the word ―Additional‖, wherever

occurring, the word ―Deputy‖ shall be substituted;

(33) in section 202B, for marginal note and for sub-section (1), the following

shall be substituted, namely:-

―202B. Reward to officers and officials of Customs and Law

Enforcement Agencies.-(1) In cases involving evasion of customs-duty

and other taxes and confiscation of goods, cash reward shall be

sanctioned to the officers of Customs Service of Pakistan, as defined

under the Occupational Groups and Services (Probation, Training and

Seniority) Rules, 1990 and officials including officers and officials of other

law enforcement agencies, who assist Customs officers and officials or

are actually instrumental in seizure of smuggled goods and vehicles as

confirmed by the respective Collectorate of Customs, for their meritorious

15
 conduct in such cases, and to the informer providing credible information

leading to such confiscation or detection, as may be prescribed by rules

by the Board, only after realization of part or whole of the duty and taxes

involved in such cases.‖;

(34) in section 212B, in sub-section (5), for the words ―one year‖ , the words

―three years‖ shall be substituted;

(35) in the First Schedule, -

(i) in Sub-Chapter-V, in the title, after the word ―AREA‖, the expression

―OR SPECIAL TECHNOLOGY ZONES (STZ) OR AUTHORIZED

UNDER EXPORT FACILITATION SCHEMES,‖ shall be added; and

(ii) the amendments set out in the First Schedule to this Act shall be

made in the First Schedule to the Customs Act, 1969 (IV of 1969);

and

(36) the Fifth Schedule to the Customs Act, 1969 (IV of 1969), shall be

substituted in the manner provided for in the Second Schedule to this Act.

4. Amendments of the Members of Parliament (Salaries and Allowances) Act, 1974

(XXVII of 1974).– In the Members of Parliament (Salaries and Allowances) Act, 1974

(XXVII of 1974), the following further amendments shall be made, namely:

(1) In section 10,–

(a) in sub-section (2A),-

(i) after the word ―nearest‖, the words ―or most viable‖ shall be

inserted;

16
 (ii) after the word ―Islamabad‖, the words ―or the equivalent

value thereof in travel vouchers.‖ shall be inserted; and

(b) after sub-section (2A), as amended aforesaid, the following new

explanation shall be added;

“Explanation.- In this sub-section where the Pakistan

International Airlines Corporation (PIAC) does not fly from

the concerned member’s constituency, twenty-five business

class open return air tickets shall be issued by the PIAC or

travel vouchers of equivalent value for issuance of air tickets

from another nearest viable Airport. The member may opt for

provision of air tickets or travel vouchers.‖;

(c) in sub-section (3).-

after the expression ―sub-section (1)‖, the expressions ―and (2A)‖

shall be inserted; and

(d) in sub-section (4), after the expression ―sub-section (1)‖, the

expression ―and (2A)‖ shall be inserted.‖

5. Amendments of the Sales Tax Act, 1990.— In the Sales Tax Act, 1990, the

following further amendments shall be made, namely:-

(1) in section 2,—

(a) after clause (4A), the following new clause shall be inserted,

namely:–

―(4AA) ―Commissioner (Appeals)‖ means Commissioner of Inland

Revenue (Appeals) appointed under section 30;‖;

17
(b) in clause (5AB), in sub-clause (d), for the word ―three‖, the word

―ten‖ shall be substituted;

(c) after clause (18), the following new clause (18A) shall be inserted,

namely:–

―(18A) ―online market place‖ includes an electronic interface such

as a market place, e-commerce platform, portal or similar

means which facilitate sale of goods, including third party

sale, in any of the following manner, namely:–

(a) by controlling the terms and conditions of the sale;

(b) authorizing the charge to the customers in respect of

the payment for the supply; or

(c) ordering or delivering the goods.‖;

(d) in clause (37), in sub-clause (iii), after the word ―falsification‖, the

word ―of‖ shall be inserted;

(e) in clause (43A),

(i) in sub-clause (e), after the word ―more‖, the words ―or two

thousand square feet in area or more in the case of retailer

of furniture‖ shall be inserted;

(ii) after sub-clause (e), the word ―and‖ shall be omitted and

thereafter following new clause (f) shall be inserted,

namely:–

―(f) a retailer who has acquired point of sale for accepting

payment through debit or credit cards from banking

18
 companies or any other digital payment service

provider authorized by State Bank of Pakistan; and‖

(iii) existing sub-clause (f) shall be renumbered as (h); and

(f) in clause (44), in sub-clause (a), the words ―or the time when any

payment is received by the supplier in respect of that supply,

whichever is earlier‖ shall be omitted;

(2) in section 3,—

(a) in sub-section (1B), in clause (a), for the word ―on‖, occurring for

the second time, the word ―or‖ shall be substituted;

(b) in sub-section (9A), first proviso shall be omitted; and

(c) after sub-section (9A), the following new sub-section shall be

added, namely:–

―(9AA) In respect of goods, specified in the Thirteenth Schedule,

the minimum production for a month shall be determined on the

basis of a single or more inputs as consumed in the production

process as per criterion specified in the Thirteenth Schedule and if

minimum production so determined exceeds the actual supplies for

the month, such minimum production shall be treated as quantity

supplied during the month and the liability to pay tax shall be

discharged accordingly.‖.

(3) in section 8B,–

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 (a) in sub-section (1), after the word ―person‖, the words ―other than

public limited companies listed on Pakistan Stock Exchange‖ shall

be inserted; and

(b) in sub-section (6), for the expression ―15%‖, the expression ―60%‖

shall be substituted;‖

(4) in section 11, in sub-section (5), for the words ―relevant date‖, the words

―end of the financial year in which the relevant date falls‖ shall be

substituted;

(5) in section 22, in sub-section (1),–

(a) in clause (e), after the word ―bills‖ occurring for second time, the

expression ―cash book,‖ shall be inserted; and

(b) after clause (ea), the following new clause (eb) shall be inserted,

namely:–

―(eb) Electronic version of records mentioned in clauses (a) to (ea)

of this sub-section.‖.

(6) in section 25AA, the existing sub-section shall be renumbered as sub-

section (1) and thereafter the following new sub-section (2) shall be

added, namely:–

―(2) The Board may, by notification in official gazette, prescribe

rules for carrying out the purpose of sub-section (1).‖;

(7) after omitted section 26A, the following new section 26AB shall be

inserted, namely:–

20
 ―26AB. Extension of time for furnishing returns. (1) A registered

person required to furnish a return under section 26 may apply, in writing,

to the Commissioner for an extension of time to furnish the return.

(2) An application under sub-section (1) shall be made by the

due date for furnishing the return in terms of section 2(9) for the period to

which the application relates.

(3) Where an application has been made under sub-section (1)

and the Commissioner is satisfied that the applicant is unable to furnish

the return to which the application relates by the due date because of–

(a) absence from Pakistan;

(b) sickness or other misadventure; or

(c) any other reasonable cause,

the Commissioner may, by order in writing, grant the

applicant an extension of time for furnishing the return.

(4) An extension of time under sub-section (3) shall not exceed

fifteen days from the due date for furnishing the return, unless there are

exceptional circumstances justifying a longer extension of time:

Provided that where the Commissioner has not granted extension

for furnishing the return under sub-sections (3) or (4), the Chief

Commissioner may on an application made by the registered person for

extension or further extension, as the case may be, grant extension or

further extension for a period not exceeding fifteen days, unless there are

exceptional circumstances justifying a longer extension of time.

21
 (5) An extension or further extension of time granted under sub-

sections (3) or (4), as the case may be, shall not, for the purpose of

charge of default surcharge under section 34, change the due date for

payment of sales tax under section 6.‖;

(8) In section 40D, in sub-section (5), after the expression ―Gilgit-Baltistan,‖,

the words ―Border Sustenance Markets and‖ shall be inserted;

(9) after section 40D, the following new section 40E shall be inserted,

namely:–

―40E. Licensing of brand name.- (1) Manufacturers of the

specified goods shall be required to obtain brand licence for each brand or

stock keeping unit (SKU) in such manner as may be prescribed by the

Board.

(2) Any specified brand and SKU found to be sold without

obtaining a licence from the Board shall be deemed counterfeit goods and

liable to outright confiscation and destruction in the prescribed manner

and such destruction and confiscation shall be without prejudice to any

other penal action which may be taken under this Act.‖;

(10) in section 48, after sub-section (2), the following new sub-section (3) shall

be added, namely:–

―(3) The provision of sub-sections (1) and (2) shall mutatis

mutandis apply regarding assistance in collection and recovery of taxes

in pursuance of a request from a foreign jurisdiction under a tax treaty,

bilateral or a multilateral convention, and inter-governmental agreement

22
 or similar agreement or mechanism.‖;

(11) in section 50, in sub-section (2), after the word ‖price‖, the words ―or may

be placed regularly on the official website maintained by the Board‖ shall

be inserted;

(12) in section 56A,–

(i) in the title, after the word ―information‖, the words ―or assistance in

recovery of taxes‖ shall be inserted;

(ii) after sub-section (1), the following new sub-section (1A) shall

be inserted, namely:–

―(1A) Notwithstanding anything contained in this

Act, the Board shall have power to share data or

information including real time data videos, images

received under the provisions of this Act with any other

Ministry or Division of the Federal Government or Provincial

Government, subject to such limitations and conditions an

may be specified by the Board."; and

(iii) after sub-section (2), the following new sub-section (3) shall be

added, namely:–

―(3) The Federal Government may enter into bilateral or

multilateral convention, and inter-governmental agreement or

similar agreement or mechanism for assistance in the recovery of

taxes.‖;

23
(13) in section 56C, the existing sub-section shall be renumbered as sub-

section (1) and thereafter the following new sub-section shall be added,

namely:–

―(2) The Board may prescribe procedure for ―mystery shopping‖

in respect of invoices issued by tier-1 retailers integrated with FBR online

system randomly and in case of any discrepancy, all the relevant

provisions of this Act shall apply accordingly.‖;

(14) in section 67, in first proviso at the end for full stop at the end a colon shall

be substituted and thereafter the following new proviso shall be added,

namely:–

―Provided further that where a refund due in the consequence of

any order passed under section 66 is not made within forty five days of

date of such order, there shall be paid to the claimant in addition to the

amount of the refund due to him, a further sum equal to KIBOR per annum

of the amount of refund, due from the date of the refund order.‖;

(15) in section 73, in sub-section (1), after the first proviso, the following new

proviso shall be added, namely:–

―Provided further that adjustments made by a registered person in

respect of amounts payable and receivable to and from the same party

shall be treated as payments satisfying the provisions of this sub-section

subject to following conditions, namely:–

24
 (a) sales tax has been charged and paid by both parties under the

relevant provisions of this Act and rules prescribed thereunder,

wherever applicable; and

(b) the registered person has sought prior approval of the

Commissioner before making such adjustments.‖;

(16) in section 76, the existing sub-section shall be renumbered as sub-section

(1) and thereafter the following new sub-section (2) shall be added,

namely:–

―(2) The Board may authorize and prescribe the manner in which

fee and service charges collected under sub-section (1) shall be

expended.‖;

(17) in the Third Schedule, in column (1), after serial number 49, the following

new serial number 50 and entries relating thereto in columns (2) and (3)

shall be added, namely:–

―50. Sugar except where it is supplied as Respective heading‖;

an industrial raw material to

pharmaceutical, beverage and

confectionery industries

(18) in the Fifth Schedule, in the Table, in column (1), —

(a) Serial No. 1, 6, 10 and 11 and entries relating thereto in column (2)

shall be omitted; and

25
(b) in the Fifth Schedule, after S. No. 14, in column (1) and entries

relating thereto in column (2), the following new S. No. 15 shall be

added, namely:–

―15. Local supplies of raw materials, components,

parts and plant and machinery to registered

exporters authorized under Export Facilitation

Scheme, 2021 notified by the Board with such

conditions, limitations and restrictions.‖;

16. Milk (PCT heading 04.01).

17. Fat filled milk excluding that sold in retail packing

under a brand name or a trademark (PCT heading

1901.9090).

18. (i) Supply, repair or maintenance of any ship

which is neither;

(a) a ship of gross tonnage of less than 15

LDT; nor

(b) a ship designed or adapted for use for

recreation or pleasure.

(ii) Supply of spare parts and equipment for

ships falling under (i) above.

(iii) Supply of equipment and machinery for

salvage or towage services.

26
 (iv) Supply of equipment and machinery for

other services provided for the handling of

ships in a port.‖

(19) in the Sixth Schedule,—

(a) in Table-1, in column (1),—

(i) Serial No. 22, 24, 26, 27, 29, 29C, 73, 73A, 74, 75, 76, 77,

78, 79, 80, 82, 83, 85, 91, 93, 101, 103, 106, 108, 115, 123,

124, 125, 128 and 153 and entries relating thereto in

columns (2) and (3) shall be omitted;

(ia) against S. No. 19, for the entry in column (2), the expression

―cereals and products of milling industry‖ shall be

substituted;

(ii) against S. No. 133, in columns (2) and (3), the following new

entries shall be added, namely:–

White spirit 2710.1240

Solvent oil 2710.1250.‖

(iii) in serial No. 137,–

(a) in column (2), after expression ―g/m2‖, the words ―, art

paper and printing paper‖ shall be inserted; and

(b) in column (3), after the figure ―4802.5510‖, the

expression ―,4810.1990, 4810.1910 and 4802.6990‖

shall be inserted;

27
(iv) after serial No. 156 and entries relating thereto in columns

(2) and (3), the following new serial Nos. shall be added,

namely:–

―157. Import of CKD (in kit form) of Respective

following electric vehicles (4 headings

wheelers) by local

manufacturers till 30th June,

2026:

(i) Small cars/SUVs with

50 Kwh battery or

below; and

(ii) Light commercial

vehicles (LCVs) with

150 kwh battery or

below

158. Goods temporarily imported Respective

into Pakistan by International headings

Athletes which shall be

subsequently taken by them

within 120 days of temporary

import

159. Import of auto disable

Syringes till 30th June, 2021

28
 (i) with needles 9018.3110

(ii) without needles 9018.3120

160. Import of following raw

materials for the

manufacturers of auto disable

syringes till 30th June, 2021

(i) Tubular metal needles 9018.3200

(ii) Rubber Gaskets 4016.9310

161. Import of plant, machinery, Respective

equipment and raw materials headings

for consumption of these

items within Special

Technology Zone by the

Special Technology Zone

Authority, zone developers

and zone enterprises

162. Import of raw materials, Respective

components, parts and plant headings

and machinery by registered

persons authorized under

Export Facilitation Scheme,

2021 notified by the Board

with such conditions,

29
 limitations and restrictions.‖;

(b) in Table-2, in column (1),—

(i) serial Nos. 17, 18, 19, 20, 24 and 25 and entries relating

thereto in columns (2) and (3) shall be omitted;

(ii) after serial number 25, the following new serial numbers

and entries relating thereto in columns (2) and (3) shall be

added, namely:–

―26. Supply of locally produced silos Respective heading

till 30.06.2026

27. Wheat Bran 2302.3000

28. Sugar beet 1212.9100

29. Fruit juices, whether fresh, 2009.1100, 2009.1200,

frozen or otherwise preserved 2009.1900, 2009.2100,

but excluding those bottled, 2009.2900, 2009.3100,

canned or packaged. 2009.3900, 2009.4100,

2009.4900, 2009.5000,

2009.6100, 2009.6900,

2009.7100, 2009.7900,

and 2009.9000

30. Milk and cream, concentrated or 04.02

containing added sugar or other

30
 sweetening matter, excluding

that sold in retail packing under

a brand name

31. Flavored milk, excluding that 0402.9900

sold in retail packing under a

brand name

32. Yogurt, excluding that sold in 0403.1000

retail packing under a brand

name

33. Whey, excluding that sold in 04.04

retail packing under a brand

name

34. Butter, excluding that sold in 0405.1000

retail packing under a brand

name

35. Desi ghee, excluding that sold in 0405.9000

retail packing under a brand

name

36. Cheese, excluding that sold in 0406.1010

retail packing under a brand

31
 name

37. Processed cheese not grated or 0406.3000

powdered, excluding that sold in

retail packing under a brand

name

38. Sausages and similar products 1601.0000

of poultry meat or meat offal

excluding sold in retail packing

under a brand name or

trademark

39. Products of meat or meat offal 1602.3200, 1602.3900,

excluding sold in retail packing 1602.5000, 1604.1100,

under a brand name or 1604.1200, 1604.1300,

trademark 1604.1400, 1604.1500,

1604.1600, 1604.1900,

1604.2010, 1604.2020

and 1604.2090.‖.

(c) in Table-3, in column (1), after S. No. 20 and entries relating thereto

in columns (2), (3) and (4), the following new S. No. 21 shall be

added, namely:–

―21. Import of POS 8470.2900, POS machines

32
 machines 8470.9000 imported for

installation on retail

outlets as are

integrated with the

Board’s computerized

system for real-time

reporting of sales.‖.

(d) after Table-3, the following new Table shall be added, namely:–

―Table-4

The goods specified in column (2) of the Annexure below falling

under the PCT codes specified in column (3) of the said Annexure,

when supplied within the limits of the Border Sustenance Markets,

established in cooperation with Iran and Afghanistan, shall be

exempted from the whole of the sales tax, subject to the following

conditions, namely:–

(i) Such goods shall be supplied only within the limits of Border

Sustenance Markets established in cooperation with Iran

and Afghanistan;

(ii) If the goods, on which exemption under this Table has been

availed, are brought outside the limits of such markets, sales

tax shall be charged on the value assessed on the goods

declaration import or the fair market value, whichever is

higher;

33
(iii) Such items in case of import, shall be allowed clearance by

the Customs Authorities subject to furnishing of bank

guarantee equal to the amount of sales tax involved and the

same shall be released after presentation of consumption

certificate issued by the Commissioner Inland Revenue

having jurisdiction;

(iv) The said exemption shall only be available to a person upon

furnishing proof of having a functional business premises

located within limits of the Border Sustenance Markets; and

(v) Breach of any of the conditions specified herein shall attract

relevant legal provisions of this Act, besides recovery of the

amount of sales tax alongwith default surcharge and

penalties involved.

Annexure

[Link] Description Heading Nos of

the First

Schedule to the

Customs Act,

1969 (IV of

1969)

(1) (2) (3)

1 Seed (Potatoes) 0701.1000

2 Tomatoes, fresh or chilled 0702.0000

34
3 Onions and shallots 0703.1000

4 Garlic 0703.2000

5 Cauliflowers cabbage 0704.9000

6 Carrots and turnips 0706.1000

7 Cucumbers and gherkins fresh 0707.0000

or chilled

8 Peas (pisum sativum) 0708.1000

9 Beans (vigna spp., phaseolus 0708.2000

spp.)

10 other leguminous vegetables 0708.9000

11 Peas (Pisum sativum) 0713.1000

12 Grams (Dry/Whole) 0713.2010

13 Dried leguminous vegetables 0713.2090,

0713.9090

14 Beans of the species Vigna 0713.3100

mungo (L.) Hepper or Vigna

radiata (L.) Wilczek

15 Small red (Adzuki) beans 0713.3200

(Phaseolus or Vigna angularis)

16 Kidney beans including white 0713.3300

beans

17 Bambara – vigna subteranea or 0713.3400

vaahdzeia subterrea

35
18 Beans vigna unguiculata 0713.3500

19 Other 0713.3990

20 Lentils (Dry/Whole) 0713.4010

21 Broad beans (Vicia faba var. 0713.5000

major) and horse beans (Vicia

faba var. equina, Vicia faba var.

minor)

22 Pigeon peas (cajanus cajan) 0713.6000

23 Vanilla (Neither crushed nor 0905.1000

ground)

24 Cinnamon 0906.1100

25 Other (Cinnamon And Cinnamon 0906.1900

Tree Flowers)

26 Neither crushed nor ground 0907.1000

(Cloves)

27 Crushed or ground (Cloves) 0907.2000

28 Neither Crushed nor ground 0908.1100

(Nutmeg)

29 Crushed or ground (Nutmeg) 0908.1200

30 Neither crushed nor ground 0908.2100

(Maze)

31 Crushed or ground (Maze) 0908.2200

32 Large (Cardammoms) 0908.3110

36
33 Small (Cardammoms) 0908.3120

34 Crushed or ground 0908.3200

(Cardammoms)

35 Neither crushed nor ground 0909.2100

(Coriander)

36 Crushed or ground (Coriander) 0909.2200

37 Neither crushed nor ground 0909.3100

(Seeds of Cumins)

38 Crushed or ground (Seeds of 0909.3200

Cumins)

39 Neither crushed nor ground 0909.6100

(Seeds of Anise, Badian,

Caraway, Fennel etc)

40 Crushed or ground (Seeds of 0909.6200

Anise, Badian, Caraway, Fennel

etc)

41 Thyme; bay leaves 0910.9910

42 Barley (Seeds) 1003.1000,

1003.9000

43 Sunflower seeds ,whether or not 1206.0000

broken

44 Locust beans 1212.9200

45 Cereal straws and husks 1213.0000

37
46 Knives and cutting blades for 8208.9010

paper and paper board

47 Of a fat content, by weight, not 0401.1000

exceeding 1 % (milk and cream)

48 Of a fat content, by weight, 0401.2000

exceeding 1 % but not

exceeding 6 % (milk and cream)

49 Of a fat content, by weight, 0401.4000

exceeding 6 % but not

exceeding 10% (Milk and

Cream)

50 Of a fat content, by weight, 0401.5000

exceeding 10 % (Milk and

Cream)

51 Leeks and other alliaceous 0703.9000

vegetables

52 Cauliflowers and headed 0704.1000

broccoli

53 Brussels sprouts 0704.2000

54 Cabbage lettuce (head lettuce) 0705.1100

55 Lettuce 0705.1900

56 Chicory 0705.2100,

0705.2900

38
57 Fruits of the genus Capsicum or 0709.6000

of the genus Pimenta

58 Figs 0804.2000

59 Fresh (grapes) 0806.1000

60 Dried (Grapes) 0806.2000

61 Melons 0807.1100,

0807.1900

62 Apples 0808.1000

63 Green Tea 0902.1000

64 Other Green Tea 0902.2000

65 Crushed or ground (Ginger) 0910.1200

66 Turmeric (curcuma) 0910.3000

67 Other (spice) 0910.9990

68 Lactose (Sugar ) 1702.1110

69 Sugar Syrup 1702.1120

70 Sugar Other 1702.1900

71 Caramel 1702.9020

72 Oil-cake and other solid 2304.0000

residues, whether or not ground

or in the form of pellets, resulting

from the extraction of soya bean

oil.

73 Other (animal feed) 2309.9000

39
74 For Sewing (Thread) 5204.2010

75 For embroidery (Thread) 5204.2020

76 Spades and shovels 8201.1000

77 Tools for masons, watchmakers, 8205.5900

miners and hand tools nes

78 For kitchen appliances or for 8208.3000

machines used by the food

industry

79 Other kitchen appliances 8208.9090

80 Yogurt 0403.1000

81 Other (Potatoes) 0701.9000

82 Sweet corn 0710.4000

83 Mixtures of vegetables 0710.9000

84 Fresh (Dates) 0804.1010

85 Dried (Dates) 0804.1020

86 Apricots 0809.1000

87 Sour cherries (Prunus cerasus) 0809.2100

88 Other (Apricots) 0809.2900

89 Peaches, including nectarines 0809.3000

90 Plums and sloes 0809.4000

91 Strawberries 0810.1000

92 Kiwi Fruit 0810.5000

40
93 Neither crushed nor ground 0910.1100

(Ginger)

94 Wheat and Meslin(Other) 1001.1900

95 Wheat and Meslin (Other ) 1001.9900

96 Of Wheat (Flour) 1101.0010

97 Of Meslin 1101.0020

98 Vermacelli 1902.1920

99 Other (Packed Cake) 1905.9000

100 Homogenised perparations 2007.1000

101 Citrus Fruit 2007.9100

102 Other (jams) 2007.9900

103 Organic surface-active products 3401.3000

and preparations for washing the

skin, in the form of liquid or

cream and put up for retail sale,

whether or not containing soap

104 Preparations put up for retail 3402.2000

sale

105 Other (washing preparations) 3402.2000

106 Tableware and kitchenware of 6911.1090

porcelain or china

107 Household articles nes & toilet 6911.9000

articles of porcelain or china

41
 108 Glassware for table or kitchen 7013.4900

purposes (excl. glass having a

linear c

109 Glassware nes (other than that 7013.9900

of 70.10 or 70.18)

110 Spoons 8215.9910

111 Tableware articles not in sets 8215.9990

and not plated with precious

metal

112 Bicycles and other cycles 8712.0000

(including delivery tricycles), not

motorised

113 Vacuum flasks 9617.0010

114 Vacuum flasks/vacuum vessels 9617.0020.‖;

complete w/cases; parts o/t

glass inners (others)

(20) in the Eighth Schedule, in Table-1, in column (1),—

(a) S. No. 1, 5, 19, 22, 50, 51, 65 and 67 and entries relating thereto in

columns (2), (3), (4) and (5) shall be omitted;

(b) against S. No. 15, in column (3), the expression ―2302.3000 (Wheat

Bran)‖ shall be omitted;

(c) against serial number 56,–

42
 (i) in column (4), for the figure ―80‖, the figure ―90‖ shall be

substituted; and

(ii) in column (5), for the figure ―70‖, the figure ―90‖ shall be

substituted;

(d) against S. No. 63, in Column No. (4), for the expression ―0.5%‖, the

expression ―2%‖ shall be substituted; and

(e) against S. No. 66, in column (1), in column (4), for the figure ―12‖,

the figure ―10‖ shall be substituted;

(f) after serial number 70, the following new Serial Nos. and entries

relating thereto in columns (2), (3), (4) and (5) shall be added,

namely:–

―71. Following locally Respective 1% If supplied

manufactured or heading locally

assembled electric

vehicles (4 wheelers) till

30th June, 2026:

(i) Small cars/ SUVs

with 50 Kwh battery or

below; and

(ii) Light commercial

vehicles (LCVs) with 150

kwh battery or below

43
 72. Motorcars 87.03 12.5% Locally

manufactured

or assembled

motorcars of

cylinder

capacity upto

1000cc

73. Import and local supply

of Hybrid Electric

Vehicles:

(a) Upto 1800 cc 87.03 8.5%.

(b) From 1801 cc to 87.03 12.75%;

2500 cc

74. Goods supplied from Respective 16%.‖

tax-exempt areas of headings

erstwhile FATA/PATA to

the taxable areas

(21) in the Ninth Schedule, after Table-I, the following proviso and explanation

shall be added, namely:–

―Provided that the provisions of Table-I shall not be applicable from

1st July, 2020 onwards.

Explanation.– For removal of doubt, it is clarified that the above

amendment in law shall not prejudicially affect, the Board’s stance

44
 or position in pending cases on the issue of chargeability of sales

tax on SIM cards before any court of law.‖;

(22) in the Eleventh Schedule, in the Table, after S. No. 6, in column (1), the

following new S. Nos. and entries relating thereto in columns (2), (3) and

(4) shall be inserted, namely:–

―7. Registered persons Persons supplying any 75% of the sales tax

manufacturing lead kind of lead under applicable‖.

batteries chapter 78 (PCT

Headings: 7801.1000,

7801.9100, 7801.9900,

7802.0000, 78.03,

7804.1100, 7804.1900,

7804.2000, 78.05,

7806.0010, 7806.0020,

7806.0090) or scrap

batteries under chapter

85 (PCT Headings:

8548.1010, 8548.1090)

45
 8. Online market Persons other than 2% of gross value of

place active taxpayers supplies:

Provided that the

provisions of this

entry shall be

effective from the

date as notified by

the Board.‖.

(23) in the Twelfth Schedule, in clause (2), after sub-clause (x), under

Procedure and conditions, the following new clauses shall be added,

namely:–

―(xi) Electric vehicles (4 wheelers) CKD kits for small cars/SUVs, with 50

kwh battery or below and LCVs with 150 kwh battery of below till

30th June, 2026;

(xii) Electric vehicles (4 wheelers) small cars/SUVs, with 50 kwh battery

or below and LCVs with 150 kwh battery of below in CBU condition

till 30th June, 2026‖;

(xiii) Electric vehicles (2-3 wheelers and heavy commercial vehicles) in

CBU condition till 30th June, 2025; and

(xiv) motor cars of cylinder capacity upto 850cc

(24) after the Twelfth Schedule, the following new Schedule shall be added;

namely:

―THIRTEENTH SCHEDULE‖

46
 (Minimum Production)

[See sub-section (9AA) of section 3]

Minimum production of steel products.—

The minimum production for steel products shall be determined as per criterion
specified against each in the Table below:
Table

S. No. Product Production criteria

(1) (2) (3)

1. Steel billets and ingots One metric ton per 700 kwh of

electricity consumed

2. Steel bars and other re-rolled One metric ton per 110 kwh of

long profiles of steel electricity consumed

3. Ship plates and other re- 85% of the weight of the vessel

rollable scrap imported for breaking‖; and

Procedure and conditions:–

(i) both actual and minimum production and the local supplies shall be

declared in the monthly return. In case, the minimum production exceeds

actual supplies for the month, the liability to pay tax shall be discharged on

the basis of minimum production:

Provided that in case, in a subsequent month, the actual supplies

exceed the minimum production, the registered person shall be entitled to

get adjustment of excess tax on account of excess of minimum production

over actual supplies:

47
 Provided further that in a full year, as per financial year of the

company or registered person, or period starting from July to June of next

year, in other cases, the tax actually paid shall not be less than the liability

determined on the basis of minimum production for that year and in case

of excess payment no refund shall be admissible:

Provided also that in case of ship-breaking, the liability against

minimum production, or actual supplies, whichever is higher, shall be

deposited on monthly basis on proportionate basis depending upon the

time required to break the vessel;

(ii) the payment of tax on ship plates in aforesaid manner does not absolve

ship breakers of any tax liability in respect of items other than ship plates

obtained by ship-breaking;

(iii) the melters and re-rollers employing self-generated power shall install a

tamperproof meter for measuring their consumption. Such meter shall be

duly locked in room with keys in the custody of a nominee of the

Commissioner Inland Revenue having jurisdiction. The officers Inland

Revenue having jurisdiction shall have full access to such meter;

(iv) the minimum production of industrial units employing both distributed

power and self-generated power shall be determined on the basis of total

electricity consumption.

6. Islamabad Capital Territory (Tax on Services) Ordinance, 2001

(1) in section 3, after sub-section (1), the following new sub –section (1A)

shall be inserted, namely:–

48
 ―(1A) Notwithstanding the provision of sub-section (1), the export of

services shall be charged at the rate of zero per cent.‖

7. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001). — In the Income

Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made,

namely:—

(1) in section 2,–

(a) in clause (1B), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

(b) after clause (10), the following new clause shall be inserted,

namely:–

―(10A) ―business bank account‖ means a bank account utilized by

the taxpayer for business transaction declared to the

Commissioner through original or modified registration form

prescribed under section 181;‖;

(c) clause (13AA) shall be re-numbered as clause (13AB) and after

clause (13A), the following new clause shall be inserted, namely:-

―(13AA) concealment of income includes -

(a) the suppression of any item of receipt liable to tax in

whole or in part, or failure to disclose income

chargeable to tax;

(b) claiming any deduction or any expenditure not

actually incurred;

49
 (c) any act referred to in sub-section (1) of section 111;

and

(d) claiming of any income or receipt as exempt which is

otherwise taxable.

Explanation.- For removal of doubt it is clarified that

none of the aforementioned acts would constitute

concealment of income unless it is proved that

taxpayer has knowingly and willfully committed these

acts;‖;

(d) in clause (19), in sub-clause (e), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression ―Companies Act,

2017 (XIX of 2017)‖ shall be substituted;

(e) in clause (24), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

(f) in clause (29), the expression ―233A,‖ shall be omitted;

(g) in clause (29C),–

(a) in sub-clause (ab), after semi colon at the end, the word

―and‖ shall be added;

(b) sub-clause (b) shall be omitted; and

(c) after sub-clause (b), omitted as aforesaid, the following new

sub-clause shall be added, namely:–

50
 ―(c) telecommunication companies operating under the

license of Pakistan Telecommunication Authority

(PTA).‖;

(h) after clause (30AC), the following new clauses shall be inserted,

namely:-

―(30AD) Information Technology (IT) services include software

development, software maintenance, system integration,

web design, web development, web hosting and network

design; and

(30AE) IT enabled services include inbound or outbound call

centres, medical transcription, remote monitoring,

graphics design, accounting services, Human Resource

(HR) services, telemedicine centers, data entry

operations, cloud computing services, data storage

services, locally produced television programs and

insurance claims processing;‖;

(i) in clause (35AA), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

(j) in clause (42A), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

51
(k) in clause (59A), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

(l) clause (59A) shall be re-numbered as clause (59AB) and after

clause (59), the following new clause (59A) shall be inserted,

namely:-

―(59A) ―small and medium enterprise‖ means a person who is

engaged in manufacturing as defined in clause (iv) of sub-

section (7) of section 153 of the Ordinance and his business

turnover in a tax year does not exceed two hundred and fifty

million rupees:

Provided that if annual business turnover of a small

and medium enterprise exceeds two hundred and fifty

million rupees, it shall not qualify as small and medium

enterprise in the tax year in which annual turnover exceeds

that turnover or any subsequent tax year.

(m) in clause (59AB), re-numbered as aforesaid, -

(i) in sub-clause (ii), the word ―and‖, at the end shall be omitted;

(ii) in clause (iii), after the semi colon, the word ―and‖ shall be

added;

(iii) after sub-clause (iii), amended as aforesaid, the following

new clause shall be added, namely:-

52
 ―(iv) is not a small and medium enterprise as defined in

clause (59A).;

(n) in clause (62A), in sub-clause (ii), for the words ―Federal

Government‖, the expression ―Board with the approval of Federal

Minister-in-charge‖ shall be substituted;

(2) in section 7B, in sub-section (3), in clause (b), for the words ―thirty six‖, the

word ―five‖ shall be substituted;

(3) in section 8, in the marginal note, for the expression ―5, 6 and 7‖, the

expression ―5, 5AA, 6, 7, 7A and 7B ‖ shall be substituted;

(4) in section 12, in sub-section (2), after clause (c), the following explanation

shall be added, namely:-

―Explanation.– For removal of doubt, it is clarified that the allowance solely

expended in the performance of employee’s duty does not

include –

(i) allowance which is paid in monthly salary on fixed basis or

percentage of salary; or

(ii) allowance which is not wholly, exclusively, necessarily or

actually spent on behalf of the employer;‖;

(5) in section 15, sub-sections (6) and (7) shall be omitted;

(6) in section 15A,–

(a) in sub section (1), for the word ―company‖, wherever occurring, the

word ―person‖ shall be substituted; and

(b) sub-section (7) shall be omitted;

53
(7) in section 18, in sub-section (1), in clause (b), for the semi colon at the

end, the full stop shall be substituted and thereafter the following

explanation shall be added, namely:–

―Explanation.– For the removal of doubt, it is clarified that income

derived by co-operative societies from the sale of goods, immoveable

property or provision of services to its members is and has always been

chargeable to tax under the provisions of this Ordinance;‖;

(8) in section 20, in sub-section (1A), after the expression ―purposes,‖,

occurring for the second time, the words ―a deduction shall be allowed

equal to‖, shall be inserted;

(9) section 23A shall be omitted;

(10) in section 31, in sub-section (1), for the expression ―section 120 of the

Companies Ordinance, 1984 (XLVII of 1984)‖, the expression ―section 66

of the Companies Act, 2017 (XIX of 2017)‖ shall be substituted;

(11) in section 37,–

(a) in sub-section (1A), the expression ―and 3B‖ shall be omitted;

(b) in sub-section (3), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted; and

(c) in sub-section (4A), in clause (d), for the full stop at the end, a colon

shall be substituted and thereafter the following proviso shall be

added, namely:-

54
 ―Provided that, if the capital asset acquired through gift is

disposed of within two years of acquisition and the Commissioner is

satisfied that such gift arrangement is a part of tax avoidance

scheme, then the provisions of sub-section (3) of section 79 shall

apply for the purpose of determining the cost of asset in the hands

of recipient of the gift.‖;

(12) in section 37A,-

(a) in sub-section (3), after the word ‖ debt securities‖, the expression

―, unit of exchange traded fund‖, shall be inserted;

(b) after sub-section (5), the following new sub-section shall be added,

namely:-

―(6) To carry out purpose of this section, the Board may

prescribe rules.‖;

(13) in section 39,–

(a) in sub-section (1), in clause (la), for the expression ― grandparents,

parents, spouse, brother, sister, son or a daughter‖ , the expression

―relative as defined in sub-section (5) of section 85‖ shall be

substituted.‖; and

(b) in sub-section (5), for the expression ―5, 6 or 7‖, the expression ―5,

5AA, 6, 7 or 7B‖, shall be substituted;

(14) in section 53, in sub-section (2), for the words ―Federal Government may‖,

the words ―Board with the approval of the Federal Minister-in-charge may,

55
 from time to time, pursuant to the approval of the Economic Coordination

Committee of the Cabinet‖ shall be substituted.

(15) in section 56, in sub-section (1), after the word ―salary‖, the words ―or

income from property‖ shall be omitted;

(16) in section 57,—

(a) in sub-section (4), the expression "23A" shall be omitted; and

(b) in sub-section (5), the expression "23A" shall be omitted;

(17) in section 59AA,-

(i) in sub-section (1) for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

(ii) in sub-section (3), for the expression ―Companies Ordinance, 1984

(XLVII of 1984)‖, the expression ―Companies Act, 2017 (XIX of

2017)‖ shall be substituted;

(18) in section 59B,–

(a) in sub-section (1), for the word ―of‖ occurring for the first time , the

word ―or‖ shall be substituted; and

(b) in sub-section (2), in clause (d), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression ―Companies Act,

2017 (XIX of 2017)‖ shall be substituted;

(19) in section 60A,

(a) after the expression ―(XXXVI of 1971)‖, the expression ―or under

any law relating to the Workers’ Welfare Fund enacted by

56
 Provinces after the eighteenth Constitutional amendment Act,

2010‖ shall be added; and

(b) for the full stop at the end, a colon shall be substituted and

thereafter the following new proviso shall be added, namely:-

―Provided that this section shall not apply in respect of any

amount of Workers’ Welfare Fund paid to the Provinces by a trans-

provincial establishment.‖;

(20) in section 60B,

(a) after the expression ―(XII of 1968)‖, the expression ―or under any

law relating to the Workers’ Profit Participation Fund enacted by

Provinces after the eighteenth Constitutional amendment Act,

2010‖ shall be added; and

(b) for the full stop at the end, a colon shall be substituted and

thereafter the following new proviso shall be added, namely:-

―Provided that this section shall not apply in respect of any

amount of Workers’ Profit Participation Fund paid to the province by

a trans-provincial establishment.‖;

(21) in section 61,–

(a) in sub-section (1),–

(i) after the word "donation", the expression ", voluntary

contribution or subscription" shall be inserted;

57
 (ii) in clause (c), for the full stop at the end, the expression "or

any person eligible for tax credit under section 100C of this

Ordinance; or" shall be substituted; and

(iii) after clause (c), amended as aforesaid, the following new

clause shall be added, namely:-

"(d) entities, organizations and funds mentioned in the

Thirteenth Schedule to this Ordinance.‖

(22) in section 62, in sub-section (1), in clause (ia), the word ―or‖ at the end

shall be omitted and thereafter the following new clause shall be inserted,

namely:-

―(ib) in respect of cost of acquiring in the tax year, unit of exchange

traded fund offered to public and traded on stock exchange in

Pakistan ; or ‖;

(23) in section 64B, in sub-section (3), in clause (c), for the expression

―Companies Ordinance, 1984 (XLVII of 1984)‖, the expression

―Companies Act, 2017 (XIX of 2017)‖ shall be substituted;

(24) section 64C shall be omitted;

(25) after section 64C, omitted as aforesaid, the following new section shall be

inserted, namely:-

―64D. Tax credit for point of sale machine.– (1) Any person who

is required to integrate with Board’s computerized system for real time

reporting of sale or receipt, shall be entitled to tax credit in respect of the

amount invested in purchase of point of sale machine.

58
 (2) The amount of tax credit allowed under sub-section (1) for a

tax year in which point of sale machine is installed, integrated and

configured with the Board’s computerized system shall be lesser of –

(a) amount actually invested in purchase of point of sale

machine; or

(b) rupees one hundred and fifty thousand per machine.

(3) For the purpose of this section, the term point of sale

machine means a machine meant for processing and recording the sale

transactions for goods or services, either in cash or through credit and

debit cards or online payments in an internet enabled environment.‖;

(26) sections 65C and 65D shall be omitted;

(27) after section 65E, the following new sections shall be inserted, namely:-

"65F. Tax credit for certain persons.– (1) Following persons or

incomes shall be allowed a tax credit equal to one hundred per cent of the

tax payable under any provisions of this Ordinance including minimum,

alternate corporate tax and final taxes for the period, to the extent, upon

fulfillment of conditions and subject to limitations detailed as under:-

(a) persons engaged in coal mining projects in Sindh supplying coal

exclusively to power generation projects;

(b) a startup as defined in clause (62A) of section 2 for the tax year in

which the startup is certified by the Pakistan Software Export Board

and the next following two tax years; and

59
(c) Income from exports of computer software or IT services or IT

enabled services as defined in clause (30AD) and (30AE) of section

2 upto the period ending on the 30th day of June, 2025:

Provided that eighty percent of the export proceeds is

brought into Pakistan in foreign exchange remitted from outside

Pakistan through normal banking channels.

(2) The tax credit under sub-section (1) shall be available

subject to fulfillment of the following conditions, where applicable,

namely:-

(a) return has been filed ;

(b) withholding tax statements for the relevant tax year

have been filed in respect of those provisions of the

Ordinance, where the person is a withholding agent;

and

(c) sales tax returns for the tax periods corresponding to

relevant tax year have been filed if the person is

required to file Sales Tax Return under any of the

Federal or Provincial sales tax laws.

65G. Tax credit for specified industrial undertakings.- (1) When

making certain eligible capital investments as specified in sub-section (2),

the eligible taxpayers defined in sub-section (3) shall be allowed to take an

investment tax credit of twenty five percent of the eligible investment

amount, against tax payable under the provisions of this Ordinance

60
including minimum and final taxes. The tax credit not fully adjusted during

the year of investment shall be carried forward to the subsequent tax year

subject to the condition that it may be carried forward for a period not

exceeding two years.

(2) For the purposes of this section, the eligible investment

means investment made in purchase and installation of new machinery,

buildings, equipment, hardware and software, except self-created software

and used capital goods.

(3) For the purpose of this section, eligible person means —

(a) green field industrial undertaking as defined in clause

(27A) of section 2 engaged in —

(i) the manufacture of goods or materials or the

subjection of goods or materials to any process

which substantially changes their original

condition; or

(ii) ship building:

Provided that the person incorporated

between the 30th day of June, 2019 and the

30th day of June, 2024 and the person is not

formed by the splitting up or reconstitution of

an undertaking already in existence or by

transfer of machinery, plant or building from an

undertaking established in Pakistan prior to the

61
 commencement of new business and is not

part of an expansion project; and

(b) an industrial undertaking set up by the 30th day of

June 2023 and engaged in the manufacture of plant,

machinery, equipment and items with dedicated use

(no multiple uses) for generation of renewable energy

from sources like solar and wind, for a period of five

years beginning from the date such industrial

undertaking is set up.‖;

(28) in section 79, in sub-section (2), after the word ―acquisition‖, the

expression ― in respect of disposal of an asset as mentioned in clauses

(d), (e) and (f) of sub-section (1)‖ shall be substituted;

(29) in section 80, in sub-section (2), in clause (b), in para (i), for the

expression ―Companies Ordinance, 1984 (XLVII of 1984)‖, the expression

―Companies Act, 2017 (XIX of 2017)‖ shall be substituted;

(30) in section 82, clause (ab) shall be omitted;

(31) in section 99B, for the words ―Federal Government‖, the expression

―Board with the approval of the Minister-in-charge‖ shall be substituted;

(32) in section 99C, for the words ―Federal Government‖, wherever occurring,

the expression ―Board with the approval of the Minister-in-charge‖ shall be

substituted;

62
(33) in section 100, in sub-section (3), for the words ―Federal Government‖, the

expression ―Board with the approval of the Minister-in-charge’’ shall be

substituted;

(34) for section 100C, the following shall be substituted, namely:—

"100C. Tax credit for charitable organizations.— (1) The

persons mentioned in sub-section (2) shall be allowed a tax credit equal to

one hundred percent of tax payable under any of the provisions of this

Ordinance including minimum and final taxes in respect of incomes

mentioned in sub-section (3) subject to the conditions and limitations laid

down in sub-section (4).

(2) The provisions of this section shall apply to the following

persons, namely:—

(a) persons specified in Table - II of clause (66) of Part I of the

Second Schedule to this Ordinance;

(b) a trust administered under a scheme approved by the

Federal Government and established in Pakistan exclusively

for the purposes of carrying out such activities as are for the

welfare of ex-employees and serving personnel of the

Federal Government or a Provincial Government or armed

forces including civilian employees of armed forces and their

dependents where the said trust is administered by a

committee nominated by the Federal Government or a

Provincial Government;

63
(c) a trust;

(d) a welfare institution registered with Provincial or Islamabad

Capital Territory (ICT) social welfare department;

(e) a not for profit company registered with the Securities and

Exchange Commission of Pakistan under section 42 of the

Companies Act, 2017;

(f) a welfare society registered under the provincial or

Islamabad Capital Territory (ICT) laws related to registration

of co-operative societies;

(g) a waqf registered under Mussalman Waqf Validating Act,

1913 (VI of 1913) or any other law for the time being in force

or in the instrument relating to the trust or the institution;

(h) a university or education institutions being run by non-profit

organization existing solely for educational purposes and not

for the purposes of profit;

(i) a religious or charitable institution for the benefit of public

registered under any law for the time being in force; and

(j) international non-governmental organizations (INGOs)

approved by the Federal Government.

(3) The following income is eligible for tax credit, namely:—

(a) income from donations, voluntary contributions and

subscriptions;

(b) income from house property;

64
 (c) income from investments in the securities of the

Federal Government;

(d) profit on debt from scheduled banks and microfinance

banks;

(e) grant received from Federal, Provincial, Local or

foreign Government;

(f) so much of the income chargeable under the head

"income from business" as is expended in Pakistan

for the purposes of carrying out welfare activities:

Provided that in the case of income under the

head "income from business", only so much of such

income shall be eligible for tax credit under this

section that bears the same proportion as the said

amount of business income bears to the aggregate of

income from all sources; and

(g) any income of the persons mentioned in clauses (a),

(b) and (h) of sub-section (2) of this section.

(4) Eligibility for tax credit shall be subject to the following

conditions, namely:-

(a) return has been filed;

(b) tax required to be deducted or collected has been deducted

or collected and paid;

65
(c) withholding tax statements for the relevant tax year have

been filed;

(d) the administrative and management expenditure does not

exceed 15% of the total receipts:

Provided that clause (d) shall not apply to a non-profit

organization, if-

(i) charitable and welfare activities of the non-profit

organization have commenced for the first time within

last three years; or

(ii) total receipts of the non-profit organization during the

tax year are less than one hundred million Rupees;

(e) approval of Commissioner has been obtained as per

requirement of clause (36) of section 2:

Provided that the condition of approval in respect of

persons mentioned in Table – II of clause (66) of Part I of the

Second Schedule to this Ordinance, shall take effect from

the first day of July, 2022 and the requirements of clause

(36) of section 2, shall not be applicable for earlier years;

(f) none of the assets of trusts or welfare institutions confers, or

may confer, a private benefit to the donors or family, children

or author of the trust or his descendants or the maker of the

institution or to any other person:

66
 Provided that where such private benefit is conferred,

the amount of such benefit shall be added to the income of

the donor; and

(g) a statement of voluntary contributions and donations

received in the immediately preceding tax year has been

filed in the prescribed form and manner.

(5) Notwithstanding anything contained in sub-section (1),

surplus funds of organizations to which this section applies shall be taxed

at a rate of ten percent.

(6) For the purpose of sub-section (5), surplus funds mean

funds or monies —

(a) not spent on charitable and welfare activities during the tax

year;

(b) received during the tax year as donations, voluntary

contributions, subscriptions and other incomes;

(c) which are more than twenty-five percent of the total receipts

of the non-profit organization received during the tax year;

and

(d) are not part of restricted funds.

Explanation.- For the purpose of this clause,

"restricted funds" mean any fund received by the

organization but could not be spent and treated as revenue

67
 during the year due to any obligation placed by the donor or

funds received in kind.";

(35) in section 100D,—

(a) for the expression "30th day of September, 2022", wherever

occurring except for clause (a) of sub-section (4), the expression

"30th day of September, 2023" shall be substituted;

(b) in sub-section (1), in clause (b), in the proviso, after the figure

"2019", the expression "or tax year 2020, as the case may be" shall

be inserted;

(c) in sub-section (3),—

(i) for the expression "31st day of December, 2020", wherever

occurring, the expression "30th day of June, 2021" shall be

substituted; and

(ii) in clause (c), after the word "portal", the expression "by 30th

day of June, 2021" shall be added;

(d) in sub-section (4),—

(i) in clause (a), for the expression "30th day of September,

2022", wherever occurring, the expression "31st day of

March, 2023" shall be substituted;

(ii) in clause (b),—

(I) in sub-clauses (i) and (ii), for the expression "31st day

of December, 2020", wherever occurring, the

expression "30th day of June, 2021" shall be

68
 substituted respectively; and

(II) in sub-clause (iii), for the expression "31st day of

December, 2020", the expression "31st day of

December, 2021" shall be substituted; and

(e) in sub-section (9),—

(i) for the expression "31st day of December, 2020", wherever

occurring, the expression "31st day of December, 2021"

shall be substituted; and

(ii) in clause (d), in sub-clause (iv), after the figure "2019", the

expression "or tax year 2020 at the option of the taxpayer"

shall be added;

(36) after section 100D, the following new section shall be inserted, namely._

―100E. Special provisions relating to small and medium

enterprises.- (1) For tax year 2021 and onwards, the tax payable by a

small and medium enterprise as defined in clause (59A) of section 2 shall

be computed and paid in accordance with rules made under the

Fourteenth Schedule.

(2) The Board may prescribe a simplified return for a small and

medium enterprise.‖;

(37) in section 107, in sub-section (1), after the words ―avoidance of taxes‖, the

words ―or assistance in the recovery of taxes‖ shall be inserted;

(38) in section 111,–

69
 a. in sub-section (2), in clause (ii), for the word ―and‖ occurring for the

second time, the word ―or‖ shall be substituted;

b. for sub-section (4), the following shall be substituted, namely:-

―(4) Sub-section (1) does not apply to any amount of foreign

exchange remitted from outside Pakistan through normal banking

channels not exceeding five million Rupees in a tax year that is en-

cashed into rupees by a scheduled bank and a certificate from such

bank is produced to that effect.‖;

c. in sub-section (5), the following new explanation shall be added,

namely:–

“Explanation.– For the removal of doubt, a separate notice under

this section is not required to be issued if the explanation regarding

nature and sources of amount credited or the investment of money,

valuable article, or the funds from which expenditure was made has

been confronted to the taxpayer through a notice under sub-section

(9) of section 122 of this Ordinance.‖.

(39) in section 113,–

(a) in sub-section (1), for the word ―ten‖ wherever occurring, the word

―hundred‖ shall be substituted;

(b) in sub-section (2),–

(i) in clause (a), for the semi colon at the end a full stop shall be

substituted and thereafter the following explanation shall be

added, namely:-

70
 ―Explanation.- For the removal of doubt, it is clarified that

the definition of turnover covers receipts from all business

activities in line with expression ― turnover from all sources‖

used in sub-section (1) including but not limited to receipts

from sale of immoveable property where such receipt is

taxable under the head Income from Business;‖;

(ii) in clause (c), for the proviso, the following shall be

substituted, namely:-

―Provided that if tax is paid under sub-section (1) due

to the fact that no tax is payable or paid for the year, the

entire amount of tax paid under sub-section (1) shall be

carried forward for adjustment in the manner stated

aforesaid:

Provided further that the amount under this clause

shall be carried forward and adjusted against tax liability for

five tax years immediately succeeding the tax year for which

the amount was paid.‖;

(40) in section 114,–

(a) in sub-section (1),-

(i) clause (ad) shall be omitted; and

(ii) after clause (b), the following new clause shall be

inserted, namely:-

71
 ―(c) persons or classes of persons notified by the

Board with the approval of the Minister in-

charge.‖;

(b) in sub-section (5), in the proviso, for the full stop at the end,

a colon shall be substituted and thereafter the following new

proviso shall be added, namely:–

―Provided further that the time-limitation provided

under this sub-section shall not apply if the Commissioner is

satisfied on the basis of reasons to be recorded in writing

that a person who failed to furnish his return has foreign

income or owns foreign assets.‖; and

(c) in sub-section (6), in clause (a), for the semi colon, a colon

shall be substituted and thereafter the following new proviso

shall be added, namely:-

―Provided that Commissioner may waive this

condition if the Commissioner is satisfied that filing of

revised accounts or audited accounts is not

necessary;‖;

(41) for section 114A, the following shall be substituted, namely:-

"114A. Business bank account.– (1) Every taxpayer shall declare to the

Commissioner the bank account utilized by the taxpayer for business

transactions.

72
 (2) Business bank account shall be declared through original or

modified registration form prescribed under section 181.‖;

(42) in section 120,—

(a) in sub-section (1),—

(i) in clause (a), the expression ", equal to the respective

amounts adjusted under sub-section (2A)" shall be omitted;

(ii) in clause (b),—

(I) for the expression "adjustments were made under

sub-section (2A)", the expression "return was

furnished" shall be substituted; and

(II) for the full stop at the end a colon shall be substituted

and thereafter the following new provisos shall be

added, namely:—

"Provided that until the date specified under the

fourth proviso to sub-section (2A) is notified, this

subsection shall be in force as if sub-section (2A) is

not in operation:

Provided further that once the date under the

fourth proviso to sub-section (2A) is notified, clauses

(a) and (b) shall only apply when the provisions of

sub-section (2A), if invoked, are first complied with:

Provided further once compliance is made

under the second proviso,—

73
 (i) the adjusted amount under sub-section (2A)

shall be construed to be the tax payable and

due under clause (a);and

(ii) the date of the compliance under sub-section

(2A) shall be the date for the purposes of

clause (b).";

(b) in sub-section (2A), in clause (iv), in the third proviso, for the full

stop at the end, a colon shall be substituted and thereafter the

following new proviso shall be added, namely:—

"Provided also that the provisions of this sub-section shall

apply from the date notified by the Federal Board of Revenue in the

official Gazette.";

(43) in section 122,–

(a) in sub-section (5A), the expression ― after making, or causing to be

made, such inquiries as he deems necessary,‖ shall be omitted;

and

(b) in sub-section (9), for the full stop at the end, a colon shall be

substituted and thereafter the following new provisos shall be

added, namely:–

―Provided that order under this section shall be made within

one hundred and twenty days of issuance of show cause notice or

within such extended period as the Commissioner may, for reasons

to be recorded in writing, so however, such extended period shall in

74
 no case exceed ninety days. This proviso shall be applicable to a

show cause notice issued on or after the first day of July, 2021.

Provided further that any period during which the

proceedings are adjourned on account of a stay order or Alternative

Dispute Resolution proceedings or agreed assessment

proceedings under section 122D or the time taken through

adjournment by the taxpayer not exceeding sixty days shall be

excluded from the computation of the period specified in the first

proviso.‖;

(44) in section 122A, after sub-section (4), the following new sub-section shall

be added, namely:–

―(5) If any order is remanded back to any lower authority by the

Commissioner for modification , alteration, implementation of directions or

de novo proceedings, the order giving effect to the directions of the

Commissioner shall be issued within one hundred and twenty days.‖;

(45) in section 127,–

(a) for sub-section (2), the following new sub-section shall be

substituted, namely:–

―(2) No appeal under sub-section (1), shall be made by a

taxpayer against an order of assessment unless the taxpayer has

paid the amount of tax due under sub section (1) of section 137.‖;

and

75
 (b) after sub-section (3), the following new sub-section shall be

inserted, namely:–

―(3A) The Board may prescribe mechanism for electronic

filing of the appeals.‖;

(46) in section 130, in sub-section (4),–

(a) in clause (a), for the words ―Regional Commissioner‖, the words

―Chief Commissioner Inland Revenue‖, shall be substituted; and

(b) in clause (b), the words ― or Collector‖, shall be omitted;

(47) in section 134A,–

(a) in sub-section (1), in clause (c),–

(i) the expression ―where criminal proceedings have been

initiated or‖ shall be omitted;

(ii) for the full stop at the end, a colon shall be substituted and

thereafter the following new proviso shall be added, namely:-

―Provided that if the issue involves a mixed question

of fact and law, the Board, while taking into consideration all

relevant facts and circumstances, shall decide whether or

not ADRC may be constituted.‖

(b) after sub-section (1), amended as aforesaid, the following new sub-

section shall be inserted, namely:–

―(1A) The application for dispute resolution shall be

accompanied by an initial proposition for resolution of the dispute,

from which, the taxpayer would not be entitled to retract.‖;

76
(c) in sub-section (2), for the words ―sixty‖, the figure ―thirty‖ shall be

substituted;

(d) in sub-section (4), for the expression, ― one hundred and twenty

days of its appointment‖, the words ―sixty days of its appointment

extendable by another thirty days for the reasons to be recorded in

writing‖ shall be substituted;

(e) for sub-section (5), the following shall be substituted, namely:–

―(5) The recovery of tax shall be stayed on the constitution

of committee till the final decision or dissolution of the committee,

whichever is earlier‖;

(f) after sub-section (6), the following new sub-section shall be

inserted, namely:–

―(6A) If the committee fails to decide within the period

mentioned in sub section (4), the Board shall dissolve the

committee by an order in writing and may re-constitute another

committee and the provisions of sub-sections (2), (3), (4), (5) and

(6) shall apply mutatis mutandis to the second committee‖; and

(g) in sub-section (7), for the words ―the Committee fails to decide

within the period of one hundred and twenty days‖, the words ―the

Second Committee fails to decide within time limit prescribed‖ shall

be substituted;

77
(48) in section 139, in sub-section (1), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression ―Companies Act, 2017

(XIX of 2017)‖ shall be substituted;

(49) after section 146B, the following new section shall be inserted, namely:–

―146C. Assistance in the recovery and collection of taxes.– The

provisions of sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144,

145, 146, 146A, and 146B shall mutatis mutandis apply in respect of

assistance in collection and recovery of taxes in pursuance of a request

from a foreign jurisdiction under a tax treaty, a multilateral convention, an

inter-governmental agreement or similar arrangement or mechanism.‖;

(50) in section 147, in sub-section (6), in the first proviso, for the colon at the

end, a full stop shall be substituted and thereafter the second proviso shall

be omitted;

(51) in section 150, after the word ―paid‖, the words ― or collect tax from the

amount of dividend in specie‖ shall be inserted;

(52) section 150A shall be omitted;

(53) in section 151, after sub-section (1), following new sub-section shall be

inserted, namely:-

―(1A) Every special purpose vehicle or a company, at the time of making

payment of a return on investment in sukuks to a sukuk holder shall

deduct tax from the gross amount of return on investment at the

rate specified in Division IB of Part III of the First Schedule.‖;

(54) in section 152,—

78
(a) for the sub-sections (1B), (1BB) and (1BBB), following shall be

substituted, namely :-

―(1B) The tax deductible under sub-sections (1A), (1AA) and

(1AAA) shall be a minimum tax on the income of the non-

resident persons in respect of payments mentioned therein.

(1BA) Every person responsible for making payment directly or

through an agent or intermediary to a non-resident person

for foreign produced commercial for advertisement on any

television channel or any other media, shall deduct tax at the

rate of twenty percent from the gross amount paid. The tax

deductible under this sub-section shall be final tax on the

income of non-resident person arising out of such payment.;

(b) after sub-section (1D), the following new sub-sections shall be

inserted, namely: -

"(1DA) Every banking company maintaining a Foreign Currency

Value Account (FCVA) or a non-resident Pakistani Rupee

Value Account (NRVA) of a non-resident individual holding

Pakistan Origin Card (POC) or National ID Card for

Overseas Pakistanis (NICOP) or Computerized National ID

Card (CNIC) shall deduct tax from capital gain arising on the

disposal of debt instruments and government securities and

certificates (including Shariah compliant variant) invested

79
 through aforesaid accounts at the rate specified in Division II

of Part III of the First Schedule.", and

―(1DB) Every special purpose vehicle or a company, at the time of

making payment of a return on investment in sukuks to a

non-resident sukuk holder shall deduct tax from the gross

amount of return on investment at the rate specified in

Division IB of Part III of the First Schedule.‖; and

(c) for sub-section (1E), the following shall be substituted, namely:-

"(1E) The tax deductible under sub-sections (1D), (1DA) and (1DB)

shall be a final tax in respect of persons and income mentioned

therein.‖;

(55) section 152A shall be omitted;

(56) in section 153,–

(a) in sub-section (4),–

(i) in the first proviso, for the words, ―public company listed on

registered stock exchange in Pakistan‖, the word ―company‖

shall be substituted; and

(ii) in the second proviso, the words, ―public listed‖ shall be

omitted; and

(b) in sub-section (5), clause (b) shall be omitted;

(57) section 153B shall be omitted;

(58) after section 154, the following new section shall be inserted, namely:–

80
 ―154A. Export of Services.– (1) Every authorized dealer in foreign

exchange shall, at the time of realization of foreign exchange proceeds on

account of the following, deduct tax from the proceeds at the rates specified in

Division IVA of Part III of the First Schedule –

(a) exports of computer software or IT services or IT enabled

services in case tax credit under section 65F is not available;

(b) services or technical services rendered outside Pakistan or

exported from Pakistan;

(c) royalty, commission or fees derived by a resident company

from a foreign enterprise in consideration for the use outside

Pakistan of any patent, invention, model, design, secret

process or formula or similar property right, or information

concerning industrial, commercial or scientific knowledge,

experience or skill made available or provided to such

enterprise;

(d) construction contracts executed outside Pakistan; and

(e) other services rendered outside Pakistan as notified by the

Board from time to time;

(2) The tax deductible under this section shall be a final tax on

the income arising from the transactions referred to in this section, upon

fulfilment of the following conditions –

(a) return has been filed;

81
 (b) withholding tax statements for the relevant tax year have

been filed; and

(c) sales tax returns under Federal or Provincial laws have been

filed, if required under the law;

(d) no credit for foreign taxes paid shall be allowed.

(3) The provisions of sub-section (2) shall not apply to a person

who does not fulfill the specified conditions or who opts not to be subject

to final taxation:

Provided that the option shall be exercised every year at the

time of filing of return under section 114.

(4) Where a taxpayer, while explaining the nature and source of

any amount, investment, money, valuable article, expenditure, referred to

in section 111, takes into account any source of income which is subject to

final tax in accordance with the provisions of this section, he shall not be

entitled to take credit of a sum that can be reasonably attributed to the

business activity or activities mentioned in sub-section (1).

(5) The Board in consultation with State Bank of Pakistan shall

prescribe mode, manner and procedure of payment of tax under this

section.

(6) The Board shall have power to include or exclude certain

services for applicability of provisions of this section.‖;

(59) in section 155,–

82
 (a) in the marginal note for the words ― income from‖, the words ―Rent of

immoveable‖ shall be substituted; and

(b) in sub-section (1), after the explanation, the following explanation

shall be added, namely:-

―Explanation.– For removal of doubt, it is clarified that the sub

section (1) shall apply when a payment is made on account of rent

of immoveable property irrespective of head of income‖;

(60) in section 159, in sub-section (1),–

(a) in clause (c), for the expression ―section 100C‖, the words ―under

this Ordinance‖ shall be substituted; and

(b) for the full stop at the end, a colon shall be substituted and

thereafter the following new provisos shall be added, namely :-

―Provided that in case of a company, the Commissioner shall

issue exemption or lower rate certificate under this section within

fifteen days of filing of application by the company:

Provided further that the Commissioner shall be deemed to

have issued the exemption certificate upon the expiry of fifteen

days from filing of application by the aforesaid company and the

certificate shall be automatically processed and issued by Iris:

Provided also that the Commissioner may modify or cancel

the certificate issued automatically by Iris on the basis of reasons to

be recorded in writing after providing an opportunity of being

heard.‖;

83
(61) in section 165, after sub-section (6), the following new sub-sections shall

be added, namely:–

―(7) Every prescribed person collecting tax under Division II of

this Part, Chapter XII or the Tenth Schedule or deducting tax from a

payment under Division III of this Part, Chapter XII or the Tenth Schedule

shall, e-file to the Commissioner an annual statement for the relevant tax

year within thirty days of the end of tax year in addition to statement to be

filed under sub-section (6) of this section.

(8) Every prescribed person collecting tax under Division II of

this Part or Chapter XII, the Tenth Schedule or deducting tax from a

payment under Division III of this Part, Chapter XII or the Tenth Schedule

shall also e-file to the Commissioner a statement in the prescribed form

reconciling the amounts mentioned in annual statement filed under sub-

section (7) with the amounts declared in the return, audited accounts or

financial statements by the due date of filing of return of income as

provided under section 118 of the Ordinance.‖;

(62) in section 168, in sub-section (3), after clause (e), the following new

clause shall be inserted, namely:-

"(ea) sub-section (2) of section 154A;‖;

(63) in section 169, in sub-section (1), in clause (b), after the expression

―section 154,‖ the expression ―sub-section (2) of section 154A,‖ shall be

inserted;

(64) after section 170, the following new section shall be inserted, namely:–

84
 ―170A. Electronic processing and electronic issuance of

Refunds by the Board.– Notwithstanding anything contained in section

170 of this Ordinance, commencing from tax year 2021, the Board may

process and issue refund to the taxpayer who has filed the return of

income without requiring refund application by the taxpayer to the extent

of tax credit verified by the Board’s computerized system as may be

prescribed. The refund amount sanctioned under this section shall be

electronically transferred in the taxpayer’s notified bank account.‖;

(65) in section 182,–

(a) in sub-section (1), in the Table, in column (1), –

(i) against S. No. 1, in column (3), in the proviso and before the

explanation, for the full stop at the end, a colon shall be

substituted and thereafter the following new provisos shall

be added, namely:—

"Provided further that if taxable income is up-to eight

hundred thousand Rupees, the minimum amount of penalty

shall be five thousand Rupees:

Provided also that the amount of penalty shall be

reduced by 75%, 50% and 25% if the return is filed within

one, two and three months respectively after the due date or

extended due date of filing of return as prescribed under the

law.";

85
(ii) against S. No. 1A, in column (3), for the full stop at the end,

a colon shall be substituted and thereafter the following

proviso shall be added, namely: -

"Provided that where it stands established that no tax

was required to be deducted or collected during the relevant

period, minimum amount of penalty shall be ten thousand

Rupees.";

(iii) S. No. 4A and entries relating thereto in column (2), (3) and

(4) shall be omitted;

(iv) against S. No. 4B, in column (3), for the figure ― 10,000‖, the

figure ―100,000‖ shall be substituted;

(v) against S. No. 6,—

(i) in column (2),—

(I) after the word "tax", occurring for the first time,

the expression "paid is" shall be inserted; and

(II) the expression "is paid" shall be omitted; and

(ii) in column (3), for the full stop at the end, a colon

shall be substituted and thereafter the following

proviso shall be added, namely:–

"Provided that no penalty shall be imposed to

the extent of the tax shortfall occurring as a result of

the taxpayer taking a reasonably arguable position

86
 on the application of this Ordinance to the taxpayer's

position.";

(vi) against S. No. 10,—

(i) in column (3), for the figure "100%‖, the figure "50%"

shall be substituted; and

(ii) in column (4), for the expression "and general", the

figure "118" shall be substituted;

(vii) against S. No. 11, in column (3), for the words "one hundred"

the word "fifty" shall be substituted;

(viii) against S. No. 15, for the entries in column (4), the

expression "Division II or Division III of Part V of Chapter X

or Chapter XII" shall be substituted;

(ix) against S. No. 16,–

(i) in column (2), after the letters "NTN", the expression

"or business licence" shall be inserted; and

(ii) in column (4), after the figure "181C", the expression

"and 181D" shall be added;

(x) S. No. 19 and entries relating thereto shall be omitted;

(xi) S. No. 20 and entries relating thereto shall be omitted;

(xii) after S. No. 28, the following new S .No. and entries relating

thereto in columns (2), (3), and (4) shall be added, namely:–

―29 Where any person Such person shall 181‖;

fails to declare pay a penalty of Rs.

87
business bank 10,000 for each day

account(s), in his of default since the

registration date of submission

application or fails to of application for

amend his registration or date

registration profile to of opening of

declare existing undeclared business

business bank bank account

account(s) willfully. whichever is later:

Provided that if

penalty worked out

as aforesaid is less

than Rs.100,000 for

each undeclared

bank account, such

person shall pay a

penalty of

Rs.100,000 for each

undeclared business

bank account:

Provided further

that this provision

shall be applicable

88
 from the first day of

October, 2021

during which period

the taxpayer may

update their

registration forms.

(b) in sub-section (2), after the proviso, the following explanation

shall be added, namely:–

―Explanation.– For the removal of doubt, it is clarified that

establishing mens rea is not necessary for levying of penalty under

this section.‖;

(66) in section 182A, sub-section (2) shall be omitted;

(67) in section 191, in sub-section (1), -

(i) in clause (e), the word ― or‖ at the end shall be omitted;

(ii) in clause (f), for the comma, at the end, a semi colon and the word

―or‖ shall be inserted and thereafter the following new clause shall

be added, namely:–

―(g) declare business bank account(s) in the registration form or

updated registration form or return of income or wealth

statement,‖;

(68) in section 203, in sub-section (2), for full stop at the end a colon shall be

substituted and thereafter the following proviso shall be added, namely:-

89
 ―Provided that where the offence of concealment of income

which has resulted in non-payment of tax of rupees one hundred

and above in case of a filer and rupees twenty five million or above

in case of non-filer, the procedure provided in section 203B shall be

applicable.‖;

(69) after section 203A, the following sections shall be added, namely:-

―203B. Power to arrest and prosecute.– (1) Where on the basis of

material evidence brought on record, as a result of audit conducted by

the auditors in terms of sub-section (8) of section 177 read with section

214C of this Ordinance, an assessment is made or amended under

section 121 or 122 of this Ordinance, as the case may be, and the

assessing officer records a finding that the taxpayer has committed the

offence of concealment of income which has resulted in non-payment of

tax of Rupees one hundred million and above in case of a filer and

rupees twenty five million or above in case of non-filer, the taxpayer

may be arrested after obtaining written approval of the committee

specified under sub-section (2).

(2) The committee under sub-section (1) shall comprise the

Minister for Finance and Revenue, the Chairman of the Board and the

senior most member of the Board.

(3) All arrests made under this Ordinance shall be carried out in

accordance with the relevant provisions of the Code of Criminal

Procedure, 1898 (Act V of 1898).

90
 (4) Notwithstanding anything contained in sub-sections (1) and

(2) or any other provision of this Ordinance, where any person has

committed offence of concealment of income or any offence warranting

prosecution under this Ordinance, the Chief Commissioner with the

prior approval of the Board may, either before or after the institution of

any proceedings for recovery of tax, compound the offence if such

person pays the amount of tax due along with such default surcharge

and penalty as is determined under the provisions of this Ordinance.

(5) Where the person suspected of offence of concealment of

income or any offence warranting prosecution under this Ordinance is a

company, every director or officer of that company whom the authorised

officer has reason to believe is personally responsible for actions of the

company contributing to offence of concealment of income or any

offence warranting prosecution under this Ordinance shall be liable to

arrest:

Provided that any arrest under this sub-section shall not absolve the

company from the liabilities of payment of tax, default surcharge and

penalty imposed under this Ordinance.‖;

203C. Procedure to be followed on arrest of a person.– (1)

When an officer of Inland Revenue authorized under sub-section (1) of

section 203B in this behalf arrests a person under section 203B, he shall

immediately intimate the fact of the arrest of that person to the Special

Judge who may direct such officer to produce that person at such time

91
and place and on such date as the Special Judge considers expedient

and such Officer shall act accordingly.

(2) Notwithstanding anything contained in the sub-section (1), any

person arrested under this Ordinance shall be produced before the

Special Judge or, if there is no Special Judge within a reasonable

distance, to the nearest Judicial Magistrate, within twenty-four hours of

such arrest, excluding the time necessary for the journey from the place

of arrest to the Court of the Special Judge or, as the case may be, of such

Magistrate.

(3) When any person is produced under sub-section (2) before the

Special Judge, he may, on the request of such person, after perusing the

record, if any and after giving the prosecution an opportunity of being

heard, admit him to bail on his executing a bond, with or without sureties,

or refuse to admit him to bail and direct his detention at such place as he

deems fit:

Provided that nothing herein contained shall preclude the Special

Judge from cancelling the bail of any such person at a subsequent stage

if, for any reason, he considers such cancellation necessary, but before

passing such order he shall afford such person an opportunity of being

heard, unless for reasons to be recorded he considers that the affording

of such opportunity shall defeat the purposes of this Ordinance.

(4) When such person is produced under sub-section (2) before a

Judicial Magistrate, such Magistrate may, after authorising his detention

92
in such custody at such place and for such period as he considers

necessary or proper for facilitating his earliest production before the

Special Judge, direct his production before the Special Judge on a date

and time to be fixed by him or direct such person to be forthwith taken to,

and produced before, the Special Judge and he shall be so taken.

(5) Nothing in sub-section (3) or sub-section (4) shall preclude the

Special Judge or the Judicial Magistrate from remanding any such person

to the custody of an officer of Inland Revenue holding inquiry against that

person if such officer makes a request in writing to that effect, and the

Special Judge or the Judicial Magistrate, after perusing the record, if any,

and hearing such person, is of the opinion that for the completion of

inquiry or investigation it is necessary to make such order:

Provided that the period of such custody shall not exceed more

than fourteen days.

(6) When any person is arrested under this Ordinance, an officer of

Inland Revenue shall record the fact of arrest and other relevant

particulars in the register specified in sub-section (10) and shall

immediately proceed to inquire into the charge against such person and if

he completes the inquiry within twenty four hours of his arrest, excluding

the time necessary for journey as aforesaid, he may, after producing such

person before the Special Judge or the nearest Judicial Magistrate, make

a request for his further detention in his custody.

93
(7) While holding an inquiry under sub-section (6), an officer of Inland

Revenue shall exercise the same powers as are exercisable by an officer

in charge of a police station under the Code of Criminal Procedure, 1898

(Act V of 1898), but such officer shall exercise such powers subject to the

foregoing provisions of this section while holding an inquiry under this

Ordinance.

(8) If an officer of Inland Revenue, after holding an inquiry as

aforesaid, is of the opinion that there is no sufficient evidence or

reasonable ground for suspicion against such person, he shall release

him on his executing a bond, with or without sureties, and shall direct

such person to appear, as and when required, before the Special Judge,

and make a report to the Special Judge for the discharge of such person

and shall make a full report of the case to his immediate superior.

(9) The Special Judge to whom a report has been made under sub-

section, (8) may, after the perusal of record of the inquiry, and hearing the

prosecution, agree with such report and discharge the accused or, if he is

of the opinion that there is sufficient ground for proceedings against such

person, proceed with his trial and direct the prosecution to produce

evidence.

(10) An officer of Inland Revenue empowered to hold inquiry under this

section shall maintain a register to be called "Register of Arrests and

Detentions" in the prescribed form in which he shall enter the name and

other particulars of every person arrested under this Ordinance, together

94
with the time and date of arrest, the details of the information received,

the details of things, goods or documents, recovered from his custody, the

name of the witnesses and the explanation, if any, given by him and the

manner in which the inquiry has been conducted from day to day and,

such register or authenticated copies of its aforesaid entries shall be

produced before the Special Judge, whenever such Officer is so directed

by him.

(11) After completing the inquiry, an officer of Inland Revenue shall, as

early as possible, submit to Special Judge a complaint in the same form

and manner in which the officer in-charge of a police station submits a

report, before a court.

(12) Magistrate of the first class may record any statement or

confession during inquiry under this Ordinance, in accordance with the

provisions of section 164 of the Code of Criminal Procedure, 1898 (Act V

of 1898).

(13) Without prejudice to the foregoing provisions of this section,

Board, with the approval of the Federal Minister-in-charge, may, by

notification in the official Gazette, authorize any other officer working

under the Board to exercise the powers and perform the functions of an

officer of Inland Revenue under this section, subject to such conditions, if

any, that it may deem fit to impose.

203D. Special Judges.– (1) The Federal Government shall by

notification in the official Gazette, appoint as many Special Judges as it

95
considers necessary and, where it appoints more than one Special Judge,

it shall specify in the notification the headquarter of each Special Judge

and the territorial limits within which he shall exercise jurisdiction under

this Ordinance.

(2) No person shall be appointed as a Special Judge unless he is or

has been a Sessions Judge.

203E. Cognizance of offences by Special Judges.– (1)

Notwithstanding anything contained in this Ordinance or any other law for

the time being in force, a Special Judge may, within the limits of his

jurisdiction, take cognizance of any offence punishable under this

Ordinance upon-

(a) a report in writing made by an officer of Inland Revenue or by

any other officer especially authorized in this behalf by the

Federal Government; or

(b) receiving a complaint or information of facts constituting

such offence made or communicated by any person; or

(c) his own knowledge acquired during any proceeding before

him under this Ordinance or under any other law for the time

being in force.

(2) Upon the receipt of report under clause (a) of sub-section (1), the

Special Judge shall proceed with the trial of the accused.

(3) Upon the receipt of a complaint or information under clause (b), or

acquired in the manner referred to in clause (c) of sub-section (1), the

96
Special Judge may, before issuing a summon or warrant for appearance

of the person complained against, hold a preliminary inquiry for the

purpose of ascertaining the truth or falsehood of the complaint, or direct

any magistrate or any officer of Inland Revenue or any police officer to

hold such inquiry and submit a report, and such Magistrate or officer shall

conduct such inquiry and make report accordingly.

(4) If, after conducting such inquiry or after considering the report of

such Magistrate or officer, the Special Judge is of the opinion that there is

(a) no sufficient ground for proceeding, he may dismiss the

complaint, or

(b) sufficient ground for proceeding, he may proceed against the

person complained against in accordance with law.

(5) A special Judge or a Magistrate or an officer holding inquiry under

sub-section (3) may hold such inquiry, as early as possible, in accordance

with the provision of section 202 of the Code of Criminal Procedure, 1898

(Act V of 1898).

203F. Special Judge, etc. to have exclusive jurisdiction.–

Notwithstanding anything contained in this Ordinance or in any other law

for the time being in force no,–

(a) court other than the Special Judge having jurisdiction, shall

try an offence punishable under this Ordinance;

97
 (b) other court or officer, except in the manner and to the extent

specifically provided for in this Ordinance, shall exercise any

power, or perform any function under this Ordinance;

(c) court, other than the High Court, shall entertain, hear or

decide any application, petition or appeal under chapters

XXXI and XXXII of the Code of Criminal Procedure, 1898

(Act V of 1898), against or in respect of any order or

direction made under this Ordinance; and

(d) no court, other than the Special Judge or the High Court,

shall entertain any application or petition or pass any order

or give any direction under chapters XXXVII, XXXIX, XLIV or

XLV of the aforesaid Code.

203G. Provisions of Code of Criminal Procedure, 1898, to

apply.– (1) The provision of the Code of Criminal procedure, 1898 (Act V

of 1898), so far as they are not inconsistent with the provisions of this

Ordinance, shall apply to the proceedings of the court of a Special Judge

and such court shall be deemed to be a court of Sessions for the purpose

of the said Code and the provisions of Chapter XXIIA of the foresaid

Code, so far as applicable and with the necessary modifications, shall

apply to the trial of cases by the Special Judge under this Ordinance.

(2) For the purposes of sub-section (1), the Code of Criminal

Procedure, 1898 (Act V of 1898), shall have effect as if an offence

98
 punishable under this Ordinance were one of the offences referred to in

sub-section (1) of section 337 of the said Code.

203H. Transfer of cases.– (1) Where more than one Special Judge

are appointed within the territorial jurisdiction of a High Court, the High

Court, and where not more than one Special Judge is so appointed, the

Federal Government, may by order in writing direct the transfer, at any

stage of the trial, of any case from the court of one Special Judge to the

Court of another Special Judge for disposal, whenever it appears to the

High Court or, as the case may be, the Federal Government, that such

transfer may promote the ends of justice or tend to the general

convenience of the parties or witnesses.

(2) In respect of a case transferred to a Special Judge under

sub-section (1), such Special Judge shall not by reason of the said

transfer, be bound to recall and rehear any witness whose evidence has

been recorded in the case before the transfer and may act upon the

evidence already recorded or produced before the court which tried the

case before the transfer.

203I. Place of sittings.– A Special Judge shall ordinarily hold

sittings at his headquarters but, keeping in view the general convenience

of the parties or the witnesses, he may hold sittings at any other place.‖;

(70) in section 204, for the words ―Federal Government‖ wherever occurring,

the expression ―Board with the approval of the Minister-in-charge‖ shall be

substituted;

99
(71) in section 212, for the words ―Regional Commissioner‖, the words ―Chief

Commissioner Inland Revenue‖, shall be substituted;

(72) in section 216, in sub-section (3), in clause (k), for the expression

―Companies Ordinance, 1984 (XLVII of 1984)‖, the expression

―Companies Act, 2017 (XIX of 2017)‖ shall be substituted;

(73) section 222A shall be renumbered as sub-section (1) of that section and

thereafter the following new sub-section shall be added, namely :-

―(2) The Board may authorize and prescribe the manner in which fee

and service charges collected including by ventures of public-private

partnership under this section are expended.‖;

(74) in section 225, for the expression ―section 316 of the Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression ―section 310 of the

Companies Act, 2017 (XIX of 2017)‖ shall be substituted;

(75) after section 227B, the following new section shall be inserted, namely:-

―227BA. Reward and benefits for certain persons. (1) The

Board may sanction rewards to e-intermediaries for filing of returns

of new taxpayers.

(2) The Board with the approval of Federal Minister in-charge

may announce benefits, rebates, tax credits, allowances and any

other incentive in cash or otherwise for class or classes of persons.

(3) The Board with the approval of the Federal Minister in-

charge may, by notification in the official Gazette, prescribe the

procedure in this behalf and also notify the class or classes of

100
 persons eligible under this section. The provisions of this section

shall take effect from the date notified by the Board.‖;

(76) after section 227D, the following new section shall be added, namely:–

―227E. E-hearing.– (1) The Board may design and prescribe e-

hearing module for the purpose of conducting hearings, granting

opportunity of being heard and electronically receiving any information for

the purpose of this Ordinance.

(2) The recording of e-hearing proceedings shall be admissible

as evidence before any forum or court of law for the purpose of this

Ordinance.

(3) The Board may make rules for the purpose of this section.‖;

(77) after section 230H, the following new sub-section shall be inserted,

namely:–

―230I. Directorate General of Compliance Risk Management.–

(1) The Directorate General of Compliance Risk Management shall

consist of a Director General and as many Directors, Additional Directors,

Deputy Directors, Assistant Directors and such other officers as the Board

may, by notification in the official Gazette, appoint.

(2) The Board may, by notification in the official Gazette –

(a) specify the functions, jurisdiction and powers of the

Directorate General of Compliance Risk Management and its

officers; and

101
 (b) confer the powers of authorities specified in section 207

upon the Directorate General and its officers.‖;

(78) sections 231A, 231AA shall be omitted;

(79) in section 231B, after sub-section (2), the following new sub-section shall

be inserted, namely:—

"(2A) Every motor vehicle registration authority of Excise and Taxation

Department shall, at the time of registration, collect tax at the rates

specified in Division VII of Part IV of the First Schedule, if the locally

manufactured motor vehicle has been sold prior to registration by the

person who originally purchased it from the local manufacturer.‖ ;

(80) in section 233, in sub-section (1), for the expression ― association of

persons constituted by, or under any law‖, the expression ―association of

person or individual having turnover of hundred million rupees or more‖

shall be substituted;

(81) sections 233A and 233AA shall be omitted;

(82) section 234A shall be omitted;

(83) in section 235,

(a) in sub-section (1),

(i) after the word ― industrial‖ the words ― or domestic‖ shall be

inserted;

(ii) for the full stop at the end, a colon shall be substituted and

thereafter the following new proviso shall be added, namely:-

102
 ―Provided that the provisions of sub-section (1) shall

not apply to a domestic consumer of electricity if his name

appears on the Active Taxpayers’ List.‖; and

(b) in sub-section (3) for the words ―for the tax year‖, the expression

―under section 147 or whose entire income is subject to final tax

regime or minimum tax regime under any provisions of this

Ordinance other than this section‖ shall be substituted;

(84) section 235A shall be omitted;

(85) in section 236, in sub-section (1), after the words ―specified in‖, the words

―Division V‖ shall be inserted;

(86) section 236B shall be omitted;

(87) in section 236C, in sub-section (1),–

(a) in the explanation, after the words ―co-operative society‖, the

expression ―, public and private real estate projects

registered/governed under any law, joint ventures, private

commercial concerns‖ shall be inserted;

(b) in the proviso, for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added,

namely:–

"Provided further that if the seller or transferor is a non-

resident individual holding Pakistan Origin Card (POC) or National

ID Card for Overseas Pakistanis (NICOP) or Computerized

National ID Card (CNIC) who had acquired the said immovable

103
 property through a Foreign Currency Value Account (FCVA) or

NRP Rupee Value Account (NRVA) maintained with authorized

banks in Pakistan under the foreign exchange regulations issued by

the State Bank of Pakistan, the tax collected under this section from

such persons shall be final discharge of tax liability in lieu of capital

gains taxable under section 37 earned by the seller or transferor

from the property so disposed of.";

(88) in section 236G, in sub-section (1), after the word ―of‖ occurring for the

first time, the expression ―pharmaceuticals, poultry and animal feed, edible

oil and ghee, auto-parts, tyres, varnishes, chemicals, cosmetics, IT

equipment,‖ shall be inserted;

(89) in section 236H, in sub-section (1), after the word ―of‖ occurring for the first

time, the expression ―pharmaceuticals, poultry and animal feed, edible oil

and ghee, auto-parts, tyres, varnishes, chemicals, cosmetics, IT

equipment,‖ shall be inserted;

(90) section 236HA shall be omitted;

(91) in section 236K,–

(a) in sub-section (1), in the explanation, after the expression ―co-

operative society‖, the expression ―, public and private real estate

projects registered/governed under any law, joint ventures, private

commercial concerns‖ shall be inserted;

104
 (b) in sub-section (2), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added,

namely:-

"Provided that if the buyer or transferee is a non-resident

individual holding a Pakistan Origin Card (POC) or National ID Card

for Overseas Pakistanis (NICOP) or Computerized National ID

Card (CNIC) who has acquired the said immovable property

through a Foreign Currency Value Account (FCVA) or NRP Rupee

Value Account (NRVA) maintained with authorized banks in

Pakistan under the foreign exchange regulations issued by the

State Bank of Pakistan, the tax collected under this section from

such persons shall be final discharge of tax liability for such buyer

or transferee."; and

(c) in sub section (3), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added,

namely:-

―Provided that where tax has been collected along with

installments, no further tax under this section shall be collected at

the

time of transfer of property in the name of buyer from whom tax has been

collected in installments which is equal to the amount payable in this

section.‖;

(92) sections 236L shall be omitted;

105
(93) section 236P shall be omitted;

(94) section 236S shall be omitted;

(95) section 236V shall be omitted;

(96) section 236Y shall be omitted;

(97) after section 241, the following new section shall be added, namely:–

―242. Benefits of repealed provisions.– The existing

beneficiaries of exemptions or concessionary provisions of the Ordinance,

already expired or expiring, on thirtieth day of June, 2021 or repealed by

Tax Laws (Second Amendment) Ordinance, 2021 shall continue to enjoy

benefits of the repealed provisions for the periods prescribed therein and

subject to conditions and limitations specified therein.

(98) in the First Schedule,–

(A) in Part I,–

(a) in Division IIA, in the Table, in column (1), against serial No.

1, in heading of column (6), after the expression "Tax Year

2021", the words "and onwards" shall be inserted;

(b) in Division III, in clause (b), after the word‖ funds‖, the

expression ―,Real Estate Investment Trusts" shall be

inserted;

(c) in Division IIIA, after the expression ―shall be –‖ the

expression ―15%‖ shall be added and thereafter TABLE shall

be omitted;

(d) Division VIA shall be omitted;

106
 (e) in Division VII, for the tabular form, the following shall be

substituted namely:-

―TABLE

Tax Year 2018, 2019, 2020

and 2021
Tax Tax Tax Tax Year
Securities Securities
[Link] Period Year Year Year 2022 and
acquired acquired
2015 2016 2017 onwards
before after

01.07.2016 01.07.2016

(1) (2) (3) (4) (5) (6) (7) (8)

1. Where holding 12.5% 15% 15% 15%

period of a
security is less
than twelve
months

2. Where holding 10% 12.5% 12.5% 12.5%

15% 12.5%
period of a
security is
twelve months
or more but
less than
twenty-four
months

3. Where holding 0% 7.5% 7.5% 7.5%

period of a
security is
twenty - four
months or more
but the security
was acquired

107
 on or after 1st
July, 2013.

4. Where the 0% 0% 0% 0% 0% 0%
security was
acquired before
1st July, 2013

5. Future 0% 0% 5% 5% 5% 5%‖;
commodity
contracts
entered into by
members of
Pakistan
Mercantile
Exchange

(f) for Division VIII, the following shall be substituted, namely:-

―Division VIII

Tax on capital gains on disposal of Immoveable Property

The rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:-

TABLE

[Link] Amount of Gain Rate of Tax

(1) (2) (3)

1. Where the gain does not exceed Rs. 5 million 3.5%

2. Where the gain exceeds Rs. 5 million but does 7.5%

not exceed Rs. 10 million

108
3. Where the gain exceeds Rs. 10 million but does 10%

not exceed Rs. 15 million

4. Where the gain exceeds Rs. 15 million 15%

(g) in Division IX, for the Table, the following shall be

substituted:-

[Link] Person(s) Minimum Tax

as percentage

of the

person’s

turnover for

the year

(1) (2) (3)

1. (a) Oil marketing companies, 0.75%

Sui Southern Gas

Company Limited and Sui

Northern Gas Pipelines

Limited (for the cases

where annual turnover

exceeds rupees one

billion.)

(b) Pakistan International

Airlines Corporation; and

109
 (c) Poultry industry including

poultry breeding, broiler

production, egg production

and poultry feed

production;

2. (a) Oil refineries 0.5%

(b) Motorcycle dealers

registered under the Sales

Tax Act, 1990

3. (a) Distributors of 0.25%

pharmaceutical products,

fast moving consumer

goods and cigarettes;

(b) Petroleum agents and

distributors who are

registered under the Sales

Tax Act, 1990;

(c) Rice mills and dealers;

(d) Tier-1 retailers of fast

moving consumer goods

who are integrated with

Board or its computerized

system for real time

110
 reporting of sales and

receipts;

(e) Person’s turnover from

supplies through e-

commerce including from

running an online

marketplace as defined in

clause (38B) of section 2.

(f) Persons engaged in the

sale and purchase of used

vehicles; and

(g) Flour mills

4. In all other cases 1.25%

(B) in Part II, in the first proviso, in clause (b), for the colon a semi-

colon shall be substituted and thereafter the following new clause

shall be added, namely:—

"(c) in case of importers of CKD kits of electric vehicles for small

cars or SUVs with 50 kwh battery or below and LCVs with

150 kwh battery or below shall be one percent:";

(C) in Part III,–

(a) in Division I,-

(i) the expression ― and 236S‖ shall be omitted;

111
 (ii) in clause (b), after the word ―funds‖, the expression ―,

Real Estate Investment Trusts‖ shall be inserted;

(b) in Division IA, for the colon at the end, a full stop shall be

substituted and thereafter the proviso shall be omitted;

(c) in Division IB, for the expression ―under section 150A,‖ the

expression, ― on return on investment in sukuks from a sukuk

holder‖ shall be substituted;

(d) in Division II,-

(i) in clause (3A), for the expression "sub-section (1D)",

the expression "sub-sections (1D) and (1DA)" shall be

substituted; and

(ii) in clause (5), in sub-clause (i),-

(A) for the expression ― clause (133) of Part I of the

Second Schedule‖, the expression ―section 2‖

shall be substituted;

(B) after the words ―training services‖, the

expression ―, oilfield services‖ shall be

inserted;‖;

(e) in Division III,-

(i) in paragraph (1), sub-paragraph (ab) shall be omitted;

(ii) in paragraph (2), for sub-paragraph (i) the following

shall be substituted, namely :-

112
―3% of the gross amount payable, in the cases

of transport services, freight forwarding

services, air cargo services, courier services,

manpower outsourcing services, hotel

services, security guard services, software

development services, IT services and IT

enabled services as defined in section 2,

tracking services, advertising services (other

than by print or electronic media), share

registrar services, engineering services

including architectural services, warehousing

services, services rendered by asset

management companies, data services

provided under license issued by the Pakistan

Telecommunication Authority,

telecommunication infrastructure (tower)

services, car rental services, building

maintenance services, services rendered by

Pakistan Stock Exchange Limited and Pakistan

Mercantile Exchange Limited, inspection,

certification, testing and training services,

oilfield services, telecommunication services,

113
 collateral management services, travel and

tour services.

Explanation:-- The tax rate under this sub-

paragraph shall be applicable only to a service

provider whose services are subjected to

withholding tax on gross receipts and the

service provider has not agitated taxation of

gross receipts before any court of law‖;

(iii) in paragraph (3),-

(A) in sub-paragraph (ii), for the figure ―7%‖, the

figure ―6.5%‖ shall be substituted; and

(B) in sub-paragraph (iii), for the figure ―7.5%‖, the

figure ―7%‖ shall be substituted ;

(f) Division IIIB shall be omitted;

(g) after Division IV, the following new Division shall be added,

namely:-

―Division IVA

Exports of Services

The rate of tax to be deducted under section 154A

shall be one percent of the proceeds of the export.‖;

(h) in Division V, for the TABLE, the following shall be

substituted, namely:–

―TABLE

114
 ―Sr. No Gross amount of rent Rate of tax

(1) (2) (3)

1 Where the gross amount Nil

of rent does not exceed

Rs. 300,000
(i) D
2 Where the gross amount 5 per cent of the
i
of rent exceeds Rs. gross amount
v
300,000 but does not exceeding
i
exceed Rs. 600,000 Rs. 300, 000
s
3 Where the gross amount Rs. 15,000 plus 10
i
of rent exceeds Rs. per cent of the gross
o
600,000 but does not amount exceeding
n
exceed Rs. 2,000,000 Rs. 600, 000

4 Where the gross amount Rs. 155,000 plus 25

V
of rent exceed Rs. per cent of the gross
I
2,000,000 amount exceeding
B
Rs. 2,000, 000‖;

shall be omitted;

(D) in Part IV,—

(a) Divisions IIA and IIB shall be omitted;

(b) for Division IV, the following shall be substituted, namely :-

―DIVISION IV

115
 Electricity Consumption

―(1) The rate of collection of tax from commercial and

industrial consumers from gross amount of bills shall be as

set out in the following Table, namely :-

TABLE

[Link] Gross amount of Bill Tax

1 upto Rs. 500 Rs. 0

2 exceeds Rs. 500 but does not 10% of the

exceed Rs. 20,000 amount

3 exceeds Rs.20,000 Rs. 1950 plus

12% of the

amount

exceeding

Rs. 20,000

for

commercial

consumers

Rs. 1950 plus

5% of the

amount

exceeding

Rs. 20,000

for industrial

116
 consumers

(2) The rate of tax to be collected on domestic electricity

consumption shall be--

(i) zero percent the amount of monthly bill is less than

Rs.25,000; and

(ii) 7.5% if the amount of monthly bill is Rs. 25,000 or

more;‖

(c) in Division V, in the Table, in the first column, against Serial

Number (b), in the third column, for the expression ―12.5%‖,

the expression ―10% for tax year 2022 and 8% onwards‖

shall be substituted;

(d) Division VI and VIA shall be omitted;

(e) in Division VII, after clause (2), the following new clause

shall be added, namely:-

"(3) The rate of tax under sub-section (2A) of section

231B shall be as follows:—

TABLE

S. No. Engine capacity Tax

(1) (2) (3)

1. Up to 1000cc Rs.50,000

2. 1001cc to 2000cc Rs.100,000

3. 2001cc and above Rs.200,000‖; and

(f) Division IX shall be omitted;

117
 (g) in Division XIV, after the Table, following new proviso shall

be added, namely:—

"Provided that the rate of advance tax on sale to

distributors, dealers or wholesalers of fertilizer shall be

0.25%, if they are already appearing on both the Active

Taxpayers’ Lists issued under the provisions of the Sales

Tax Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of

2001).";

(h) for Division XV, the following shall be substituted, namely:–

―DIVISION XV

Advance tax on sale to retailers

The rate of collection of tax under section 236H on

the gross amount of sales shall be 0.5%.‖ ; and

(i) Divisions XVA, XIX, XX, XXI, XXVI and XXVII shall be

omitted;

(99) in the Second Schedule,–

(A) in Part I,–

(i) clause (4) shall be omitted;

(ii) clause (39) shall be omitted;

(iii) in clause (57),–

(a) in sub-clause (1), paragraph (iii) shall be omitted; and

(b) in sub-clause (2), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression

118
 ―Companies Act, 2017 (XIX of 2017)‖ shall be

substituted;

(iv) clauses (61), (64A), (64B), (64C) and (65) shall be omitted;

(v) in clause (66),–

(a) in sub-clause (1), in the Table 1, in column (1), after

S. No. (xxxvi) and entries relating thereto in column

(2), the following new entries shall be added,

namely:—

"(xxxvii) Islamic Naya Pakistan Certificates

Company Limited (INPCCL).

(xxxviii) Abdul Sattar Edhi Foundation.

(xxxix) Patient’s Aid Foundation.

(xl) Indus Hospital and Health Network.

(xli) Securities and Exchange Commission of

Pakistan.

(xlii) Dawat-e-Hadiya, Karachi.

(xliii) Privatisation Commission of Pakistan.

(xliv) The Citizens Foundation.

(xlv) Sundus Foundation.

(xlvi) Ali Zaib Foundation

(xlvii) Fauji Foundation.

(xlviii) Make a Wish Foundation

(xlix) Audit Oversight Board.

119
 (xlx) Supreme Court Water Conservation
Account.
(xlxi) Layton Rahmatullah Benevolent Trust
(LRBT).
(xlxii) Baluchistan Education Endowment Fund
(BEEF).
(xlxiii) Saylani Welfare International Trust.

(xlxiv) Chiniot Anjuman Islamia.

(xlxv) Army Welfare Trust.‖;

(b) in sub-clause (2), in the Table 2, in column (1), serial

numbers (i), (viii), (x), (xx), (xxx), (xxxi), (xxxiii) and

(xxxvi) and entries relating thereto in column (2) shall

be omitted;

(vi) clauses (72), (72A) and (74) shall be omitted;

(vii) for clause (75), the following shall be substituted, namely:-

"(75) Any profit on debt and capital gains derived by any

agency of foreign Government or any non-resident person

approved by the Federal Government for the purpose of this

clause from debt and debt instruments approved by the

Federal Government.";

(viii) in clause (78), for the expression "citizens of Pakistan and

foreign nationals residing abroad, foreign association of

persons, companies registered and operating abroad and

foreign nationals residing in Pakistan", the expression "non-

120
 resident individuals, non-resident association of persons and

non-resident companies" shall be substituted;

(ix) in clause (79), for the expression "citizen of Pakistan residing

abroad", the expression "non-resident individual holding a

Pakistan Origin Card (POC) or National ID Card for

Overseas Pakistanis (NICOP) or Computerized National ID

Card (CNIC)" shall be substituted;

(x) clauses (80), (90), (90A), (91) and (98) shall be omitted;

(xi) for clause (99A), the following shall be substituted, namely:–

―(99A) Profits and gains accruing to a person on the sale of

immoveable property to any type of REIT scheme upto the

30th day of June, 2023.‖;

(xii) clauses (100), (101), (103) and (103C) shall be omitted;

(xiii) after clause (103C), omitted as aforesaid, the following new

clause shall be added, namely:–

―(103D) Dividend income and long term capital gains of

any venture capital fund from investments in zone

enterprises as defined in clause (p) of section 2 of the

Special Technology Zones Authority Ordinance, 2020 for a

period of ten years commencing from issuance of licence by

the Authority to the zone enterprise.‖;

(xiv) clauses (104), (105), (105A), (110B), (110C), (114), (114AA)

and (117) shall be omitted;

121
(xv) for clause (126B), the following shall be substituted, namely:-

"(126B) Profits and gains derived by a refinery -

(a) from new deep conversion refinery of at least 100,000

barrels per day for which approval is given by the

Federal Government before the 31st day of

December, 2021; or

(b) for the purpose of upgradation, modernization or

expansion project of any existing refinery which

makes undertaking to the Federal Government in

writing before the 31st day of December, 2021 in this

regard:

Provided that this exemption shall be available

for a period of twenty years beginning from the date of

commencement of commercial production in the case

of new refinery and ten years from the date of

completion of up gradation, modernization or

expansion project of existing refinery.

Provided further that the exemption under this

clause shall only be available to those refineries

whose products fulfill Euro 5 standards";

(xvi) clauses (126BA) and (126C) shall be omitted;

(xvii) after clause (126E), the following new clause shall be

inserted, namely:–

122
 ―(126EA) Profits and gains derived by –

(a) zone developer as defined in section 2 of the Special

Technology Zones Authority Ordinance, 2020 from

development and operations of the zones for a period

of ten years starting from the date of signing of the

development agreement;

(b) profits and gains of Zone Enterprises as defined in

section 2 of the Special Technology Zones Authority

Ordinance, 2020 for a period of ten years from the

date of issuance of license by the Special Technology

Zone Authority; and

(c) Special Technology Zones Authority established

under the Special Technology Zones Ordinance

2020.‖;

(xviii) clauses (126G), (126H), (126I) , (126J), (126K) and (126L)

shall be omitted;

(xix) in clause (126M),–

(i) in para (a), for the expression ―Companies Ordinance,

1984 (XLVII of 1984)‖, the expression ―Companies

Act, 2017 (XIX of 2017)‖ shall be substituted;

(ii) in the proviso, for the figure "2018", the figure "2022"

shall be substituted;

(xx) clauses (126N), (126O) and (131) shall be omitted;

123
(xxi) in clause (132),–

(a) in sub-clause (a), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression

―Companies Act, 2017 (XIX of 2017)‖ shall be

substituted; and

(b) in sub-clause (c), in the fifth proviso, for the full stop at

the end, a colon shall be substituted and thereafter

the following new proviso shall be added, namely:-

"Provided further that no exemption under this

clause shall be available to persons, who enter into

agreement or to whom letter of intent is issued by

Federal or Provincial Government for setting up an

electric power generation project in Pakistan after the

30th day of June, 2021.";

(xxii) clause (132A) shall be omitted;

(xxiii) after omitted clause (132A), the following new clause shall

be inserted, namely:–

―(132AA) Profits and gains derived from sale of electricity by

National Power Parks Management Company (Private)

Limited or demerged entities of National Power Parks

Management Company (Private) Limited commencing from

the commercial operation dates and continuing after the date

124
 of change of ownership as a result of privatization by the

Privatization Commission of Pakistan.‖;

(xxiv) clause (132B) shall be omitted;

(xxv) after clause (132B), omitted as aforesaid, the following new

clause shall be inserted, namely:–

―(132C) Profits and gains derived by a taxpayer

from a bagasse/biomass based cogeneration power project

having one or more boilers of not less than 60 bar (kg/CM3)

pressure each, commissioned after the first day of January

2013.‖;

(xxvi) clauses (133), (135A), (136), (141), (143), (146) and (148)

shall be omitted;

(xxvii) after omitted clause (148), the following new clause shall be

added, namely:-

―(149) Any sum-

(i) remitted to Pakistan through banking channels in

foreign currency received by an international buying

house from its non-resident principal to meet its

expenses in Pakistan; and

(ii) chargeable under the head "Salary" received by a

person who, not being a citizen or resident of

Pakistan, is engaged as an expert by an international

buying house.

125
 Explanation.-For the purpose of this clause

international buying house means persons acting as

buying offices, buyers’ agents, or representatives of

international buyers for facilitating exports from

Pakistan and are registered as liaison offices with

Board of Investment or companies registered with

SECP. Provided that such buying houses act as cost

centers with the sole purpose to bring export orders to

Pakistan on behalf of their principals and do not enter

into any local business transactions in Pakistan and

their expenses are remitted to Pakistan.‖

(B) in Part II,–

(a) clauses (2), (3) and (3B) shall be omitted;

(b) in clause (5A), after the expression "Pakistan,", the

expression "other than those covered under clauses (78)

and (79) of Part I of the Second Schedule," shall be inserted;

(c) after clause (5AA), the following new clauses shall be

inserted, namely: -

"(5AB) The rate of tax to be deducted under section 151 shall

be ten percent from the profit on debt from a debt

instrument, whether conventional or Shariah compliant,

issued by the Federal Government under the Public Debt

Act, 1944 (XVIII of 1944) or its wholly owned special purpose

126
 company, purchased by a resident citizen of Pakistan who

has already declared foreign assets to the Board through a

Foreign Currency Value Account (FCVA) maintained with

authorized banks in Pakistan under the foreign exchange

regulation issued by the State Bank of Pakistan:

Provided that the tax so deducted shall be the final

tax.

(5AC) The rate of tax to be deducted under sub-section (2) of

section 152 or under section 151, as the case may be, shall

be zero percent of the gross amount of profit on debt paid,

covered under clauses (78) and (79) of Part I of the Second

Schedule.";

(d) clause (5B) shall be omitted;

(e) after the omitted clause (9A), the following new clauses shall

be inserted, namely:—

―(9AA) In respect of import of white sugar from the

25th day of August, 2020 to the 15th day of November, 2020

both days inclusive, tax under section 148 shall be collected

at the rate of 0.25% as per quantity, quality, mode and

manner prescribed by Ministry of Commerce during the said

period.

127
 (9AB) Tax under section 148 on commercial import of

the white sugar shall be collected at the rate of 0.25% from

the 26th day of January 2021 till the 30th day of June, 2021.

(9AC) Subject to quota allotment by Commerce

Division, tax under section 148 shall be collected at the rate

of 0.25% on import of raw sugar imported by sugar mills

from the 26th day of January, 2021 to the 30th day of June,

2021 both days inclusive provided that such imports shall not

exceed fifty thousand metric tons per sugar mill and three

hundred thousand metric tons in aggregate by the sugar

industry.‖;

(f) clauses (18), (18A) and (18B) shall be omitted;

(g) after clause (18B), omitted as aforesaid, the following new

clause shall be added, namely:–

‖(18C) The rate of tax as specified in Division-III of Part-I of

First Schedule shall be reduced to 7.5% in case of dividends

declared by a company as are ―attributable‖ to profits and

gains derived from a bagasse and biomass based co-

generation power project qualifying for exemption under

clause (132C) of Part-I of this Schedule:

Provided that the amount of ―attributable‖ dividends

shall be computed in accordance with the following formula,

namely:-

128
 AXB/C

Where-

A is the total amount of dividend for the year;

B is the accounting profit for the year attributable to the

bagasse and biomass based cogeneration power

project qualifying for exemption under clause (132C)

of Part-I of this Schedule; and

C is the total accounting profit before tax for the year.

Explanation.– For the removal of doubt, it is clarified

that accounting profit attributable to the

bagasse/biomass based cogeneration power project

would be determined by the external auditor of the

company and the external auditor shall issue a

certificate to this effect.‖;

(i) in clause (24A), the expression ―and for large distribution

houses who fulfill all the conditions for a large import house

as laid down under clause (d) of sub-section (7) of section

148, for large import houses,‖ shall be omitted;

(j) clause (24AA) shall be omitted;

(k) for clause (24C), the following shall be substituted, namely:-

―(24C) The rate of tax under clause (a) of sub-section (1) of

section 153 in the case of distributors, dealers, sub-dealers,

wholesalers and retailers of fast moving consumer goods,

129
 fertilizer, electronics excluding mobile phones, sugar,

cement, and edible oil as recipient of payment shall be 0.25%

of gross amount of payments subject to the condition that

beneficiaries of reduced rate are appearing on the Active

Taxpayers’ Lists issued under the provisions of the Sales Tax

Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of

2001):

Provided that the benefit under this clause shall only

be available to those Tier-1 retailers as defined under Sales

Tax Act, 1990 who are integrated and configured with Board

or its computerized system for real time reporting of sales or

receipts.‖;

(l) for clause (24D),the following shall be substituted, namely

:—

―(24D) The rate of minimum tax under sub-section (1) of

section 113 in the case of distributors, dealers, sub-dealers,

wholesalers and retailers of fast moving consumer goods,

fertilizer, locally manufactured mobile phones, sugar,

electronics excluding imported mobile phones, cement and

edible oil shall be 0.25% subject to the condition that

beneficiaries of reduced rate are appearing on the Active

Taxpayers’ Lists issued under the provisions of the Sales

Tax Act, 1990 and the Income Tax Ordinance, 2001:

130
 Provided that the benefit under this clause shall be

available to only those Tier-1 retailers as defined under

Sales Tax Act, 1990 who are integrated and configured with

Board or its computerized system for real time reporting of

sales or receipts.‖;

(m) clauses (28A) and (28B) shall be omitted;

(n) in clause (28E), the expression ―for tax year 2020‖ shall be

omitted;

(o) after clause (28E), the following new clause shall be added,

namely:-

―(28F) The rate of tax under clause (b) of sub-section (1) of

section 153 in case of oil tanker contractor services

shall be 2% of the gross amount of the payments.‖;

(C) in Part Ill,–

(a) clauses (2), (7) and (8) shall be omitted;

(b) in clause (9), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be

added, namely:-

"Provided that exemption under this clause shall

continue to remain available to such projects which

commence on or before the 30th day of June, 2024.";

131
(c) in clause (9B), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be

added, namely:-

"Provided that exemption under this clause shall

continue to remain available to such projects which

commence on or before the 30th day of June, 2024."; and

(d) after clause (16), omitted as aforesaid, the following new

clause shall be inserted and shall be deemed to have been

inserted with effect from the 1st day of July, 2019, namely:-

"(17) The tax payable by cotton ginners on their

income and profits shall not be more than sum of 1%

of their turnover from cotton lint, cotton seed, cotton

seed oil and cotton seed cake:

Provided that the tax so payable shall be final

tax in respect of their cotton ginning and oil milling

activities only.‖; and

(e) after clause (17), inserted as aforesaid, the following new

clauses shall be added, namely:–

―(18) The rate of withholding tax on value of offshore

supply contract of an Independent Power

Producer located wholly or partly in territories

of AJ&K shall be 1% provided:

132
 (i) PPIB has issued Letter of Support for

the project;

(ii) its EPC Contract has been executed

and submitted to NEPRA for EPC stage tariff

determination prior to the enactment of

Finance Act, 2018;

(iii) offshore supply contract arrangement of

offshore supply contractor having permanent

establishment in Pakistan falls under the

purview of cohesive business operation as

contemplated under Income Tax Ordinance,

2001; and

(iv) such 1% tax shall be full and final

liability of the offshore contractor.

(19) The tax payable by woman enterprises on

profit and gains derived from business

chargeable to tax under the head ―Income from

Business‖ shall be reduced by 25%.

Explanation.- For the purpose of this clause a

woman enterprise means a startup established

on or after first day of July 2021 as sole

proprietorship concern owned by a woman or

an AOP all of whose members are women or a

133
 company whose 100% shareholding is held or

owned by women:

Provided that benefit of this clause shall

not be available to a business that is formed by

the transfer or reconstitution or reconstruction

or splitting up of an existing business. ‖;

(20) The tax payable by a person other than a

banking or insurance company in respect of

profit on debt from investment in Federal

Government securities shall be fifteen percent

of the gross amount of the profit on debt:

Provided that tax so payable shall be

final tax on the income representing profit on

debt from investment in Federal Government

securities.";

(D) in Part IV,–

(a) clause (2) shall be omitted;

(b) after the omitted clause (4), the following new clause shall

be inserted, namely:–

―(4A) No provision of this Ordinance shall apply for

recoup of tax credit already allowed to National Power Parks

Management Company (Private) Limited for investment in

plant and machinery notwithstanding non issuance of share

134
 certificates or any restructuring of its ownership pattern or

debt to equity ratio prior to privatization as part of the

privatization process.‖;

(c) in clause (11A),–

(i) sub-clauses (ix), (x), (xiii), (xv), (xviii) and (xxix) shall

be omitted;

(ii) after sub-clause (xxxviii), the following new sub-

clauses shall be added, namely:—

"(xxxix) Islamic Naya Pakistan Certificates Company

Limited (INPCCL);

(xl) receipts from sale of electricity produced from

a bagasse and biomass based co-generation

power project qualifying for exemption under

clause (132C) of Part-I of this Schedule;

(xli) National Power Parks Management Company

(Private) Limited or demerged entities of

National Power Parks Management Company

(Private) Limited commencing from the

commercial operation dates and continuing

after the date of change of ownership as a

result of privatization by the Privatization

Commission of Pakistan.‖;

135
 (xlii) Persons qualifying for exemption under clause

(126E) of Part I of this Schedule for tax year

2021 and onwards

(xliii) Persons qualifying for exemption under clause

(126EA) of Part I of this Schedule;

(xliv) Persons mentioned in Table I of clause (66) of

Part I of Second Schedule.";

(d) in clause (12B), for the expression ―30th day of September,

2020‖, the expression ―30th day of June, 2021‖ shall be

substituted;

(e) after clause (12E), the following new clauses shall be added,

namely:-

―(12F) The provision of section 148 shall not apply on

import of 1.5 million tons of wheat having PCT Heading

1001.1900 and 1001.9900 in pursuance of Cabinet Decision

in case No.399/23/2020 dated the 16th June, 2020;

(12G) The provisions of section 148 shall, in

pursuance of the Cabinet Decision in case No. 541/30/2020

dated the 4th August, 2020, not apply on import by the

Trading Corporation of Pakistan of 300,000 metric tons of

white sugar having PCT heading 1701.9910,1701.9920,

specification B;

136
 (12H) (a) The provisions of section 148 shall not apply

on import of following goods for a period of three months

starting from the 23rd of June, 2020, namely:-

[Link]. Description PCT Code

(1) (2) (3)

1. Oxygen gas 2804.4000

2. Cylinders (for oxygen gas) 7311.0090

3. Cryogenic tanks (for oxygen gas) 7311.0030 ; and

(b) the concessions given in this clause shall also apply

in respect of the letters of credit opened or goods

declaration forms filed on or after the 23rd June, 2020;

(12I) The provisions of section 148 shall not apply

on import of 83 X Micron sprayers for Anti-Locust Operation

(Respective heading) by National Disaster Management

Authority (NDMA).

(12J) The provisions of section 148 shall, in

pursuance of the Cabinet Decision in case No. 34/02/2021,

dated the 12th January, 2021, not apply on import of three

hundred thousand metric tons of wheat through tendering

process by the Trading Corporation of Pakistan;

(12K) (a) The provisions of section 148 shall not apply

on import of following goods by the manufacturers of oxygen

137
for a period of three months starting from the 25th day of

December, 2020, namely:-

[Link]. Description PCT Code

(1) (2) (3)

1. Cryogenic Tanks (for 7311.0030

oxygen Gas)

(b) the concessions given in this clause shall also apply

in respect of the letters of credit opened or goods

declaration forms filed on or after the 25th day of

December, 2020;

(12L) The provisions of section 148 and 153 shall not

apply on import and subsequent supply of five hundred

thousand metric tons of white sugar imported by the Trading

Corporation of Pakistan;

(12M) The provisions of section 148 shall not apply

on import of following goods for a period of one hundred and

eighty days starting from the 14th day of May, 2021, namely:-

[Link]. Description PCT Code

(1) (2) (3)

1. - Oxygen 2804.4000

2. - - - Other (Oxygen Cylinders) 7311.0090

3. - - - For Cryogenic 7311.0030

(Tanks/Vessels)

138
4. Oxygen Respective

Concentrators/Generators/Manuf headings‖;

acturing Plants of all

specifications and capacities.

(12N) Border sustenance markets-

(a) The provisions of section 148 shall not apply on the

import of goods which takes place within the

jurisdiction of Border sustenance markets specified in

Table -I below:–

TABLE – I

PCT

Heading

1. 07011000 -SEED (Potatoes)

2. 07020000 TOMATOES, FRESH OR CHILLED.

3. 07031000 -ONIONS AND SHALLOTS

4. 07032000 -GARLIC

5. -OTHERS which qualifies for exemption or

concession or reduced rate under the

07049000 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

6. 07061000 -CARROTS AND TURNIPS

7. 07070000 CUCUMBERS AND GHERKINS FRESH

139
 OR CHILLED.

8. 07081000 -PEAS (PISUM SATIVUM)

9. -BEANS (VIGNA SPP., PHASEOLUS

07082000
SPP.)

10. 07089000 -OTHER LEGUMINOUS VEGETABLES

11. 07131000 - Peas (Pisum sativum)

12. 07132010 Grams (Dry/Whole)

13. ---other- which qualifies for exemption or

concession or reduced rate under the

07132090 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

14. -- Beans of the species Vigna mungo (L.)

07133100
Hepper or Vigna radiata (L.) Wilczek

15. -- small red (Adzuki) beans (Phaseolus or

07133200
Vigna angularis)

16. 07133300 Kidney beans including white beans

17. -- Bambara – vigna subteranea or

07133400
vaahdzeia subterrea

18. 07133500 - - Cow peas (Vigna unguiculata)

19. -- Other which qualifies for exemption or

07133990 concession or reduced rate under the

provisions of Customs Act, 1969 and

140
 Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

20. 07134010 - Lentils (Dry Whole)

21. - Broad beans (Vicia faba var. major) and

07135000 horse beans (Vicia faba var. equina, Vicia

faba var. minor)

22. 07136000 - Pigeon peas (cajanus cajan)

23. - Other which qualifies for exemption or

concession or reduced rate under the

07139090 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

24. 09051000 Vanilla (Neither crushed nor ground)

25. 09061100 Cinnamon

26. Other (Cinnamon And Cinnamon Tree

09061900
Flowers)

27. 09071000 - - Neither crushed nor ground (Cloves)

28. 09072000 - - Crushed or ground (Cloves)

29. 09081100 - - Neither Crushed nor ground (Nutmeg)

30. 09081200 - - Crushed or ground (Nutmeg)

31. 09082100 - - Neither crushed nor ground (Maze)

32. 09082200 - - Crushed or ground (Maze)

33. 09083110 - - - Large (Cardammoms)

141
34. 09083120 - - - Small (Cardammoms)

35. 09083200 - - Crushed or ground (Cardammoms)

36. - - Neither crushed nor ground

09092100
(Coriander)

37. 09092200 - - Crushed or ground (Coriander)

38. - - Neither crushed nor ground (Seeds of

09093100
Cumins)

39. 09093200 - - Crushed or ground (Seeds of Cumins)

40. - - Neither crushed nor ground (Seeds of

09096100
Anise, Badian, Caraway, Fennel etc)

41. - - Crushed or ground (Seeds of Anise,

09096200
Badian, Caraway, Fennel etc)

42. 09109910 - - - THYME; BAY LEAVES

43. 10031000 Barley (Seeds)

44. 10039000 Other (Barley)

45. 12060000 Sunflower seeds ,whether or not broken

46. 12129200 Locust beans

47. 12130000 Cereal straws and husks

48. 15161000 Animal Fats and Oil and their fractions

49. 15162010 Vegetable Fats and their fractions

50. 15162020 Vegetable Oils and their fractions

51. - - - Knives and cutting blades for paper

82089010
and paper board

142
52. -OF A FAT CONTENT, BY WEIGHT,
04011000
NOT EXCEEDING 1 % (Milk and Cream)

53. -OF A FAT CONTENT, BY WEIGHT,

04012000 EXCEEDING 1 % BUT NOT EXCEEDING

6 % (Milk and Cream)

54. - Of a fat content, by weight, exceeding 6

04014000 % but not exceeding 10% (Milk and

Cream)

55. - Of a fat content, by weight, exceeding

04015000
10 % (Milk and Cream)

56. -LEEKS AND OTHER ALLIACEOUS

07039000
VEGETABLES

57. -CAULIFLOWERS AND HEADED

07041000
BROCCOLI

58. 07042000 -BRUSSELS SPROUTS

59. - - CABBAGE LETTUCE (HEAD

07051100
LETTUCE)

60. - - OTHER which qualifies for exemption

or concession or reduced rate under the

07051900 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

61. 07052100 - - WITLOOF CHICORY (CICHORIUM

143
 INTYBUS [Link])

62. - - OTHER which qualifies for exemption

or concession or reduced rate under the

07052900 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

63. -OTHER which qualifies for exemption or

concession or reduced rate under the

07069000 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

64. Fruits of the genus Capsicum or of the

07096000
genus Pimenta

65. 08042000 Figs

66. 08061000 -FRESH (Grapes)

67. 08062000 ---DRIED (Grapes)

68. 08071100 - - WATERMELONS

69. - - OTHER which qualifies for exemption

or concession or reduced rate under the

08071900 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

70. 08081000 -APPLES

144
71. 09021000 Green Tea

72. 09022000 Other Green Tea

73. 09101200 - - Crushed or ground (Ginger)

74. 09103000 -TURMERIC (CURCUMA)

75. - - - OTHER which qualifies for exemption

or concession or reduced rate under the

09109990 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

76. 17021110 Lactose (Sugar )

77. 17021120 - - - Lactose syrup

78. - - OTHER which qualifies for exemption

or concession or reduced rate under the

17021900 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

79. 17029020 - - - CARAMEL

80. OIL-CAKE AND OTHER SOLID

RESIDUES, WHETHER OR NOT

23040000 GROUND OR IN THE FORM OF

PELLETS, RESULTING FROM THE

EXTRACTION OF SOYA BEAN OIL.

81. 23099000 Other (animal feed)

145
82. 52042010 --- FOR Sewing (Thread)

83. 52042020 For embroidery (Thread)

84. 82011000 - Spades and shovels

85. Other (Tools for masons, watchmakers,

82055900
miners and hand tools nes)

86. - For kitchen appliances or for machines

82083000
used by the food industry

87. - - - Other which qualifies for exemption or

concession or reduced rate under the

82089090 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

88. 04031000 -YOGURT

89. 07019000 Other (Potatoes)

90. 07104000 - Sweet corn

91. 07109000 - Mixtures of vegetables

92. 08041010 Fresh (Dates)

93. 08041020 Dried (Dates)

94. 08091000 -APRICOTS

95. 08092100 - - Sour cherries (Prunus cerasus)

96. - - Other which qualifies for exemption or

08092900 concession or reduced rate under the

provisions of Customs Act, 1969 and

146
 Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

97. 08093000 -PEACHES, INCLUDING NECTARINES

98. 08094000 -PLUMS AND SLOES

99. 08101000 Strawberries

100. 08105000 Kiwi Fruit

101. 09101100 - - Neither crushed nor ground (Ginger)

102. Other (Durum wheat (excl. seed for

10011900
sowing))

103. Other (Wheat and meslin (excl. seed for

10019900
sowing, and durum wheat))

104. 11010010 Of Wheat (Flour)

105. 11010020 Of Meslin (Flour)

106. 19021920 - - - VERMACELLI

107. 19059000 Other (Packed Cake)

108. 20071000 Homogenised perparations

109. 20079100 Citrus Fruit

110. Other which qualifies for exemption or

concession or reduced rate under the

20079900 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

111. 34013000 -ORGANIC SURFACE-ACTIVE

147
 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

112. 34022000 - Preparations put up for retail sale

113. ---- Other which qualifies for exemption or

concession or reduced rate under the

provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

34029000 Act, 2005 for Border Sustenance Markets

114. Others (Tableware and kitchenware of

69111090
porcelain or china)

115. Other (Household articles nes & toilet

69119000
articles of porcelain or china)

116. Other (Glassware for table or kitchen

70134900
purposes (excl. glass having a linear c)

117. Other (Glassware nes (other than that of

70139900
70.10 or 70.18))

118. 82159910 - - - Spoons

119. Other (Tableware articles not in sets and

82159990
not plated with precious meta)l

148
 120. Bicycles and other cycles (including
87120000
delivery tricycles), not motorised.

121. 96170010 - - - Vacuum flasks

122. - - - OTHER which qualifies for exemption

or concession or reduced rate under the

96170020 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

(b) The provisions of section 154 shall not apply to the

export of goods which takes place within the

jurisdiction of Border sustenance markets specified in

Table - II below:–

TABLE – II

Sr.# PCT Description

Heading

1. Other cuts with bone in (Meat of bovine

02012000 animals, fresh or chilled)

2. Boneless (Meat of bovine animals, fresh

02013000
or chilled)

3. Other cuts with bone in (Meat of bovine

02022000 animals, frozen)

4. 02023000 Boneless (Meat of bovine animals, frozen)

5. 03021100 Fish

149
6. 04090000 Honey

7. 06022000 Plants

8. 07011000 -SEED (Potatoes)

9. 07019000 Other (Potatoes)

10. 07020000 TOMATOES, FRESH OR CHILLED.

11. 07031000 -ONIONS AND SHALLOTS

12. 07032000 Garlic

13. 07061000 -CARROTS AND TURNIPS

14. -OTHER which qualifies for exemption or

concession or reduced rate under the

07069000 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

15. 07070000 Cucumbers

16. 07093000 Egg Plant

17. Fruits of the genus Capsicum or of the

07096000
genus Pimenta (pepper)

18. 07099900 Others (Lady Finger)

19. 07101000 Fresh Potato

20. 07102100 Pea

21. 07103000 Spinach

22. 08031000 - Plantains (Bananas)

23. 08039000 - Other (Bananas)

150
24. 08041010 Fresh (Dates)

25. 08041020 Dried (Dates)

26. 08045020 --- Mangoes

27. -- Mandarins (including tangerines and

08052100
satsumas)

28. 08052910 ---Kino (fresh)

29. 08061000 Grapes (Fresh)

30. 08071100 - - WATERMELONS

31. 08071900 Melons

32. 08091000 Apricots

33. 08092900 Cherries

34. 08093000 Peaches

35. 08101000 Strawberries

36. 08109010 Pomegranates

37. 08109090 Fresh fruits nes (Other)

38. 08133000 Apple

39. 09021000 Green Tea

40. 09022000 Other green tea

41. 09030000 Mate.

42. 09042110 Red Chillies (Whole)

43. --- Other which qualifies for exemption or

09042190 concession or reduced rate under the

provisions of Customs Act, 1969 and

151
 Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

44. 09042210 Red Chillies (Powder)

45. --- Other which qualifies for exemption or

concession or reduced rate under the

09042290 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

46. 09051000 - - Neither crushed nor ground (Vanilla)

47. 09052000 - - Crushed or ground (Vanilla)

48. 10061010 - - - SEED FOR SOWING (Rice)

49. - - - OTHER which qualifies for exemption

or concession or reduced rate under the

10061090 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

50. 10062000 -HUSKED (BROWN) RICE

51. 10063010 - - - BASMATI (Rice)

52. - - - OTHER which qualifies for exemption

or concession or reduced rate under the

10063090 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

152
53. 10064000 -BROKEN RICE

54. 11010010 Flour (of Wheat)

55. 12074000 - Sesamum seeds

56. 12079900 Other (hemp Seeds)

57. 12119000 Ajwain

58. 15162020 Vegetable Oils and their fractions

59. 19021920 - - - VERMACELLI

60. 19041090 Papad

61. 20071000 - Homogenised preparations

62. 20081900 --Nimko

63. 21069090 - - - OTHER (Custard Powder)

64. 23099000 Other (Animal feed)

65. 25010010 Table Salt

66. 25010020 --- Rock Salt

67. 25010030 --- Sea Salt

68. --- Other which qualifies for exemption or

concession or reduced rate under the

provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

25010090 Act, 2005 for Border Sustenance Markets

69. 34060000 Candles

70. 36050000 Safety Match

71. 39264090 -OTHER (Plastic Articles)

153
72. Woven fabrics of jute or of other textile
53101000
bast fibres, unbleached

73. 53109010 - - - Jute (hessian cloth)

74. 56074100 - - Binder or baler twine

75. - - Other which qualifies for exemption or

concession or reduced rate under the

56074900 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

76. 56075000 - Of other synthetic fibres

77. -- Unbleached (Terry toweling in similar

58021100
woven terry fabrics, of cotton)

78. -- Other (Terry toweling In similar woven

58021900
Terry fabrics, OF cotton)

79. - Terry towelling and similar woven terry

58022000
fabrics, of other textile materials

80. 58023000 - Tufted textile fabrics

81. 58043000 - Hand made lace

82. Hand-woven tapestries of the type

Gobelins, Flanders, Aubusson, Beauvais

58050000 and the like, and needle-worked tapestries

(for example, petit point, cross stitch),

whether or not made up.

154
83. - Fabrics consisting of warp without weft

58064000 assembled by means of an adhesive

(bolducs)

84. - Textile fabrics coated with gum or

59011000 amylaceous substances, of a kind used

for the outer covers of books or the like

85. Mix Goods/Garments (Babies

61119000
garments&clothg accessories)

86. 62031990 ---OTHER (Men or Boys Suits etc)

87. 62042200 - - Of cotton

88. 62042900 - - Of other textile materials

89. 62043900 - - Of other textile materials

90. 62044210 - - - Shisha embroidered dresses

91. -OTHER which qualifies for exemption or

concession or reduced rate under the

62129000 provisions of Customs Act, 1969 and

Sales Tax Act, 1990 or Federal Excise

Act, 2005 for Border Sustenance Markets

92. 63021090 -OTHER (Bed linen, Toilet linen etc)

93. Jute Bags (of jute or of other textile bast

63051000 fibres of heading 53.03)

94. Sacks and bags, for packing of goods, of

63052000 cotton

155
95. 63090000 Worn clothing and other worn articles

96. Other (Tableware and kitchenware of

69111090
porcelain or china)

97. Others (Household articles nes & toilet

69119000
articles of porcelain or china)

98. Drinking glasses (excl. glasses of glass

70133700
ceramics or of lead crystal a

99. 73181690 Nuts, iron or steel, nes (Others)

100. Tools for masons, watchmakers, miners

82055900
and hand tools nes (Other)

101. Hand tools (Other, including sets of

82059000 articles of two or more subheadings of this

heading)

102. 82119100 - - Table knives having fixed blades

103. 82119200 - - Other knives having fixed blades

104. Tableware articles not in sets and not

82159990
plated with precious metal

105. 84485100 Needle

106. 96170010 - - - Vacuum flasks

107. - - - Other which qualifies for exemption or

concession or reduced rate under the

provisions of Customs Act, 1969 and

96170020 Sales Tax Act, 1990 or Federal Excise

156
 Act, 2005 for Border Sustenance Markets

The exemption under this clause shall be available on the

import of goods subject to following conditions, namely:-

(i) Such goods shall be supplied only within the limits of

Border Sustenance Markets established in

cooperation with Iran and Afghanistan;

(ii) If the goods, on which exemption under this table has

been availed, are brought outside the limits of such

markets, income tax shall be charged on the import

value as per provisions of section 148 of this

Ordinance;

(iii) Such items in case of import, shall be allowed

clearance by the Customs Authorities subject to

furnishing of bank guarantee equal to the amount of

income tax involved and the same shall be released

after presentation of consumption certificate issued by

the Commissioner Inland Revenue having jurisdiction;

(iv) The said exemption shall only be available to a

person upon furnishing proof of having a functional

business premises located within limits of the Border

Sustenance Markets; and

157
 (v) Breach of any of the conditions specified herein shall

attract relevant legal provisions of the Ordinance,

besides recovery of the amount of income tax along

with default surcharge and penalties involved.

(f) in clause (19), for the expression ―Companies Ordinance,

1984 (XLVII of 1984)‖, the expression ―Companies Act, 2017

(XIX of 2017)‖ shall be substituted;

(g) in clause (43D),–

(i) for the expression ―clause (a)‖, the expression

―clauses (a) and (b)‖ shall be substituted;

(ii) the expression ―w.e.f. tax year 2012‖ shall be omitted;

(h) in clause (43E),–

(i) for the expression ―clause (a)‖, the expression

―clauses (a) and (b)‖ shall be substituted;

(ii) for the figure ―3%‖, the figure ―3.5%‖ shall be

substituted;

(i) after clause (43F), the following new clause shall be

inserted, namely:–

―(43G) The provisions of section 153 shall not apply to

commodity futures contracts listed on a Futures Exchange

licensed under the Futures Market Act, 2016 (XIV of 2016).‖;

158
(j) in clause (45), in the proviso, in paragraph (b), for the

expression ―; and‖ at the end full stop shall be substituted

and thereafter the paragraph (c) shall be omitted;

(k) in clause (45A),–

(i) the expression ―(a)‖ appearing for the first time shall

be omitted;

(ii) after sub-clause (v), before the proviso, the following

new explanation shall be inserted, namely:-

“Explanation.– For removal of doubt, it is clarified

that the relief of reduced rate for withholding tax under

clause (a) and (b) of sub-section (1) of section 153 is

available only to the local sales, supplies and services

made by the taxpayers of categories specified at

serial no (i) to (v) of this clause:‖; and

(iii) Sub-clause (b) shall be omitted;

(l) after clause (45A), amended as aforesaid, the following new

clause shall be added, namely:–

―(45B) The provisions of section 153 shall not apply

on the purchase of used motor vehicles from general

public.‖;

(m) in clause (46AA),-

(a) for sub-clause (iv), the following shall be substituted,

namely:–

159
 ―(iv) subject to fulfillment of procedure laid down in

clause (12) of Part IV of Second Schedule,

persons receiving payments exclusively for the

supply of agriculture produce including

following–

(I) fresh milk;

(II) fish by any person engaged in fish

farming;

(III) live chicken, birds and eggs by any

person engaged in poultry farming;

(IV) live animals by any person engaged in

cattle farming;

(V) unpackaged meat; and

(VI) raw hides:

Provided that this clause shall not apply

to the payments for agriculture produce which

has been subjected to any process other than

that which is ordinarily performed to render

such produce to be fit to be taken to the

market.‖; and

(b) for sub-clause (v), the following shall be substituted,

namely:–

160
 ―(v) companies receiving payments for the supply

of electricity and gas including companies

receiving payments for the transmission of

electricity and gas.‖;

(n) in clause (47B), the words ―or a modaraba‖ and ―or a Private

Equity and Venture Capital Fund‖ shall be omitted;

(o) in clause (56),–

(i) after sub-clause (iii), the following new sub-clause

shall be inserted, namely:-

"(iiia) Goods temporarily imported into Pakistan by

international athletes which would be subsequently

taken back by them within one hundred and twenty

days of temporary import;‖;

(ii) after sub-clause (xii), the following new sub-clauses

shall be added, namely:–

―(xiii) Goods produced or manufactured and

exported from Pakistan which are

subsequently imported in Pakistan within one

year of their exportation, provided conditions of

section 22 of the Customs Act, 1969 (IV of

1969) are complied with;

(xiv) plant and machinery imported for setting up of

a bagasse/biomass based cogeneration power

161
 project qualifying for exemption under clause

(132C) of Part-I of this Schedule.;

(xv) persons authorized under Export Facilitation

Scheme 2021 notified by the Board with such

scope, conditions, limitation, restrictions and

specification of goods.;

(xvi) motor vehicles upto 1000cc in CBU condition;

(xvii) Printed books excluding brochures, leaflets

and similar printed matter, whether or not in

single sheets.(PCT code 49.01);

(xviii) Newspapers, journals and periodicals, whether

or not illustrated or containing advertising

material (PCT code 49.02); and

(xix) blind talking mobile phones imported by blind

persons as per rules issued by the Board

(respective PCT headings) ;‖

(p) clause (57A) shall be omitted;

(q) in clause (59), in para (ii), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression

―Companies Act, 2017 (XIX of 2017)‖ shall be substituted;

(r) after clause (60D), the following new clause shall be

inserted, namely:–

162
 ―(60DA) The provisions of section 148 shall not apply

to the import of the capital equipment as defined in section 2

of the Special Technology Zones Ordinance 2020 ( XIII of

2020) by –

(a) zone developers as defined in section 2 of the Special

Technology Zones Ordinance 2020 for consumption

in the special technology zones for the period of 10

years commencing from the date of signing the

development agreement;

(b) zone enterprises as defined in section 2 of the Special

Technology Zones Authority Ordinance, 2020 for a

period of ten years from the date of issuance of

license by the Special Technology Zone Authority;

and

(c) Special Technology Zones Authority established

under the Special Technology Zones Ordinance

2020.‖;

(s) clauses (61) and (72A) shall be omitted;

(t) after the omitted clause (79), the following new clause shall

be inserted, namely:-

"(79A) The provisions of clause (b) of sub-section (1)

of section 153 shall not apply to payments received by

National Telecommunication Corporation against provision

163
 of telecommunication services including ancillary services

specified in sub-section (3) of section 41 of the Pakistan

Telecommunication (Re-organization) Act, 1996 (XVII of

1996).";

(u) in clause (91), in paragraph (iv), after sub-paragraph (xvi),

the following new sub-paragraphs shall be added, namely:–

―(xvii) Corn harvester/corn picker and silage maker with their

respective PCT heading‖;

(v) in clause 95, the expression ― 231A, 231AA,‖ shall be

omitted;

(w) clauses (101), (101A) and (101AA) shall be omitted;

(x) in clause (108), for the expression ―113, 151,231A,231AA

and 236P‖, the expression ― 131 and 151‖ shall be

substituted;

(y) clause (109) shall be omitted;

(z) after clause (111A), the following new clause shall be

inserted, namely:-

"(111AB) The provisions of section 100BA and rule 1 of

the Tenth Schedule shall not apply to non-resident individual

holding Pakistan Origin Card (POC) or National ID Card for

Overseas Pakistanis (NICOP) or Computerized National ID

Card (CNIC) maintaining a Foreign Currency Value Account

(FCVA) or Non-resident Pakistani Rupee Value Account

164
 (NRVA) with authorized banks in Pakistan under the foreign

exchange regulations issued by the State Bank of Pakistan.";

(aa) clauses (112) and (112A) shall be omitted;

(ab) for clause (114A), the following clause shall be substituted,

namely:-

"(114A) The provisions of clause (ae) of sub-section (1)

of section 114 and section 181 shall not apply to a non-

resident individual holding Pakistan Origin Card (POC) or

National ID Card for Overseas Pakistanis (NICOP) or

Computerized National ID Card (CNIC) maintaining a

Foreign Currency Value Account (FCVA) or a Non-resident

Pakistani Rupee Value Account (NRVA) with authorized

banks in Pakistan under the foreign exchange regulations

issued by the State Bank of Pakistan:

Provided that this clause shall not apply if the person

referred in this clause has Pakistan-source taxable income

other than the following; namely:—

(a) profit on debt on FCVA or Non-resident Pakistani

Rupee Value Account (NRVA);

(b) profit on debt earned on Government of Pakistan

(GOP) securities either conventional or Shariah

Compliant where investment has been made from

proceeds of FCVA or NRVA;

165
 (c) capital gain on disposal of immovable property

acquired from proceeds of FCVA or NRVA;

(d) capital gain on disposal of securities traded on

Pakistan Stock Exchange and units of mutual funds

that are acquired from proceeds of FCVA or NRVA; or

(e) dividend income from securities traded on Pakistan

Stock Exchange and mutual funds that are acquired

from proceeds of FCVA or NRVA.";

(ac) in clause (116), the expression, ― ,231A, 231AA and 236P‖

shall be omitted;

(ad) clause (117) shall be omitted; and

(ae) after clause (117), omitted as aforesaid, the following new

clauses shall be added, namely:-

"(118) The provisions of withholding taxes contained in the

Income Tax Ordinance, 2001 (XLIX of 2001) shall not apply

to Islamic Naya Pakistan Certificates Company Limited

(INPCCL) as a recipient.

(119) The provisions of section 153(1)(a) shall with effect

from the first day of July, 2020 not apply to distributors,

dealers, wholesalers and retailers of locally manufactured

mobile phone devices as withholding agent.";

(100) in the Third Schedule,—

166
 (a) in Part I, in the Table, in the first column, against S. No. IV, entry (a)

in the second column shall be omitted; and

(b) in Part II,—

(I) in the heading, the expression "23A‖ shall be omitted; and

(II) in paragraph (2), the expression "section 23A and" shall be

omitted;

(101) in the Fifth Schedule, in Part II, rule 4 shall be omitted;

(102) in Seventh Schedule,-

(A) in rule 6C,-

(i) in sub-rule (1), for the expression ―onwards‖, the expression

― 2021‖ shall be substituted; and

(ii) after sub-rule (6), the following new sub-rule shall be

inserted, namely:-

―(6A) For tax year 2022 onwards, the taxable income

attributable to investment in the Federal Government

securities shall be taxed at the rate of-

(i) 40% instead of rate provided in Division II of

Part I of the First schedule if the assets to

deposit ratio as on last day of the tax year is

upto 40%;

(ii) 37.5% instead of rate provided in Division II of

Part I of the First schedule if the assets to

167
 deposit ratio as on last day of the tax year

exceeds 40% but does not exceed 50%; and

(iii) at the rates provided in Division II of Part I of

the First schedule if assets to deposit ratio as

on last day of the tax year exceeds 50%.‖;

(B) in rule 7C, for the expression "to 2021", the expression "and

onwards" shall be substituted;

(103) in the Eight Schedule, in rule (6), for the expression ―Companies

Ordinance, 1984 (XLVII of 1984)‖, the expression ―Companies Act, 2017

(XIX of 2017)‖ shall be substituted;

(104) in the Tenth Schedule, in rule 10, clauses (d), (f), (g), (h), (j), (m), (r) and

(s) shall be omitted;

(105) in the Eleventh Schedule,—

(a) in rule 2, in sub-rule (2), in clause (b),—

(i) for the word, "two", the word "three" shall be substituted;

(ii) for the first proviso, the following shall be substituted,

namely:—

"Provided that in case of existing incomplete projects,

the estimated project life shall be treated as four years

maximum from tax year 2020 through tax year 2023 and the

tax payable shall be reduced by the percentage of

completion up to the last day of accounting period pertaining

168
 to tax year 2019 or tax year 2020 as declared in the

registration form."; and

(iii) second proviso shall be omitted;

(b) in rule 3, in sub-rule (1),–

(i) for the expression "31st day of December, 2020, the

expression "31st day of December, 2021" shall be

substituted; and

(ii) in clause (a), in the proviso, for the semi colon and the word

"and", a colon shall be substituted and thereafter the

following new proviso shall be added, namely:—

"Provided further that where benefit of sub-section (3)

of section 100D is required to be claimed by builder or

developer, the project shall be registered latest by 30th day

of June, 2021; and";

(c) in rule 6, for the full stop at the end, a colon shall be substituted and

thereafter the following proviso shall be added, namely:-

―Provided that profits and gains accruing from such projects

in excess of ten times of tax paid under Rule (2) shall be

incorporated by paying tax at the rate of 20% on profits and gains

which are in excess of said limit.‖;

(d) in rule 8, in clause (c), for the expression "31st day of December,

2020", the expression "30th day of June, 2021" shall be substituted;

and

169
 (e) in rule 9, in sub-rule (1), in clause (d), in sub-clause (ii), in the

proviso, for the expression "31st day of December, 2020", the

expression "31st day of December, 2021" shall be substituted; and

(106) after the Twelfth Schedule, the following new Schedules shall be added,

namely:–

"THE THIRTEENTH SCHEDULE

(See section 61)

S. No. Name

(1) (2)

1. any Sports Board or institution recognised by the Federal

Government for the purposes of promoting, controlling or

regulating any sport or game.

2. The Citizens Foundation.

3. Fund for Promotion of Science and Technology in Pakistan.

4. Fund for Retarded and Handicapped Children.

5. National Trust Fund for The Disabled.

6. Fund for Development of Mazaar of Hazarat Burn i Imam.

7. Rabita-e-lslami's Project for printing copies of the Holy Quran.

8. Fatimid Foundation, Karachi.

9. Al-Shifa Trust.

10. Society for the Promotion of Engineering Sciences and

Technology in Pakistan.

11. Citizens-Police Liaison Committee, Central Reporting Cell,

170
 Sindh Governor House, Karachi.

12. ICIC Foundation.

13. National Management Foundation.

14. Endowment Fund of the institutions of the Agha Khan

Development Network (Pakistan listed in Schedule 1 of the

Accord and Protocol, dated November 13, 1994, executed

between the Government of the Islamic Republic of Pakistan

and Agha Khan Development Network.

15. Shaheed Zulfigar Ali Bhutto Memorial Awards Society.

16. Iqbal Memorial fund.

17. Cancer Research Foundation of Pakistan, Lahore. ,

18. Shaukat Khanum Memorial Trust, Lahore.

19. Christian Memorial Hospital, Sialkot.

20. National Museums, National Libraries and Monuments or

institutions declared to be National Heritage by the Federal

Government.

21. Mumtaz Bakhtawar Memorial Trust Hospital, Lahore.

22. Kashmir Fund for Rehabilitation of Kashmir Refugees and

Freedom Fighters.

23. Institutions of the Agha Khan Development Network (Pakistan)

listed in

Schedule 1 of the Accord and Protocol, dated November 13,

1994, executed between the Government of the Islamic

171
 Republic of Pakistan and Agha Khan Development Network.

24. Azad Kashmir President's Mujahid Fund,1972.

25. National Institute of Cardiovascular Diseases, (Pakistan)

Karachi.

26. Businessmen Hospital Trust, Lahore.

27. Premier Trust Hospital, Mardan.

28. Faisal Shaheed Memorial Hospital Trust, Gujranwala.

29. Khair-un-Nisa Hospital Foundation, Lahore.

30. Sind and Balochistan Advocates' Benevolent Fund.

31. Rashid Minhas Memorial Hospital Fund.

32. Any relief or welfare fund established by the Federal

Government.

33. Mohatta Palace Gallery Trust.

34. Bagh-e-Quaid-e-Azam project, Karachi.

35. Any amount donated for Tameer-e-Karachi Fund.

36. Pakistan Red Cres-cent Society.

37. Sank of Commerce and Credit International Foundation for

Advancement of Science and Technology.

38. Federal Board of Revenue Foundation.

39. The Indus Hospital, Karachi.

40. Pakistan Sweet Homes Angels and Fairies Place.

41. Al-Shifa Trust Eye Hospital.

172
42. Aziz Tabba Foundation.

43. Sindh Institute of Urology and Transplantation,SIUT Trust and

Society for the Welfare of SIUT.

44. Sharif Trust.

45. The Kidney Centre Post Graduate Institute.

46. Pakistan Disabled Foundation.

47. Sardar Trust Eye Hospital, Lahore.

48. Supreme Court of Pakistan — Diamer Bhasha & Mohmand

Dams — Fund.

49. Layton Rahmatullah Benevolent Trust (LRBT).

50. Akhuwat.

51. The Prime Minister's COVIE)-19 Pandemic Relief Fund-2020.

52. Ghulam Ishaq Khan Institute of Engineering Sciences and

Technology (GIKI).

53. Lahore University of Management Sciences.

54. Dawat-e-Hadiya, Karachi.

55. Baitussalam Welfare Trust.

56. Patients' Aid Foundation.

57. Alkhidmat Foundation.

58. Alamqir Welfare Trust International.

59. Prime Minister's Special Fund for victims of terrorism.

60. Chief Ministers(Punjab) Relief Fund for Internally Displaced

Persons (1DPs) of KPK.

173
 61. Prime Ministers Flood Relief Fund 2010 and Provincial Chief

Ministers Relief Funds for victims of flood 2010.

62. Waqf for Research on Islamic History, Art and Culture,

Istanbul.

Provided that the Federal Government shall have the power to add,

amend or omit any entry in this Schedule.";

FOURTEENTH SCHEDULE

(See section 100E)

RULES FOR COMPUTATION OF PROFIT AND GAINS FOR SMALL AND

MEDIUM ENTERPRISES

1. Application.- These rules shall apply to small and medium enterprises as

defined in Clause (59A) of Section 2 of the Ordinance.

2. Registration.- Small and medium enterprise shall be required to register

with FBR on its Iris web portal or Small and Medium Enterprises

Development Authority on its SME registration portal (SMERP).

3. Categories and tax rates.- There shall be following two categories of

small and medium enterprises and tax on their taxable income shall be

computed at the tax rates given in the table below, namely:-

Sr. No. Category Turnover Rates

(1) (2) (3) (4)

1. Category-1 Where annual business 7.5% of taxable

turnover does not exceed income

Rupees 100 million

174
 2. Category-2 Where annual turnover 15% of taxable

exceeds Rupees 100 Million income

but does not exceed

Rupees 250 Million

4. Option for Final Tax Regime.-

(1) The small and medium enterprises may opt for taxation under final

tax regime at the rates given in the table below:

Sr. No. Category Turnover Rates

(1) (2) (3) (4)

1. Category-1 Where annual business 0.25% of gross

turnover does not exceed turnover

Rupees 100 million

2. Category-2 Where annual business 0.5% of gross turnover

turnover exceeds Rupees

100 million but does not

exceed Rupees 250 million

(2) Option under sub-rule (1) of this rule shall be exercised at the time

of filing of return of income and option once exercised shall be irrevocable

for three tax years.

(3) The provisions of section 177 and 214C shall not apply to SME who

opts for taxation under sub-rule (1) of this rule.

5. Audit.-

175
 (1) SMEs who opt for taxation under normal law under rule 3 may be

selected for tax audit through risk based parametric computer ballot under

section 214C of the Ordinance if its tax to turnover ratio is below tax rates

given in rule 4 of these rules.

(2) The cases selected under sub-rule (1) of this rule shall not exceed

5% of the total population of SMEs whose tax to turnover ratio is below tax

rates given in rule 4 of these rules.

6. Exports.- The export proceeds of SMEs shall be subject to tax as per

rates prescribed in Rule (4) under final tax regime.‖;

7. Exclusion from Minimum Tax on Turnover.- The provisions of section

113 of the Ordinance shall not apply to SMEs.

8. Tax on Supply of Goods.-The tax deductible under clause (a) of sub-

section (1) of section 153 shall not be minimum tax where payments are

received on sale or supply of goods by SMEs.

9. Provisions of Ordinance to apply.- The other provisions of the

Ordinance shall apply mutatis mutandis to the SMEs.‖.

8. Amendments of the Federal Excise Act, 2005. — In the Federal Excise Act,

2005, the following further amendments shall be made, namely:−

(1) in section 4, in sub-section (4), for the full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be added, namely: –

―Provided that the approval under this sub-section shall not be

required if revised return is filed within sixty days of filing of the original

return and either the duty payable as per the revised return is more than

176
 the amount paid or the refund claimed therein is less than the amount as

claimed, under the return sought to be revised.‖;

(2) in section 14, after sub-section (3), the following new sub-section (4) shall

be added, namely:–

―(4) The provision of sub-section (2) shall mutatis mutandis

apply regarding assistance in collection and recovery of duties in

pursuance of a request from a foreign jurisdiction under a tax treaty, a

multilateral convention, and inter-governmental agreement or similar

agreement or mechanism as the case may be.‖;

(3) after section 45A, the following new section 45AA shall be inserted,

namely:–

―45AA. Licensing of brand name.- (1) Manufacturers of the

specified goods shall be required to obtain brand licence for each brand or

stock keeping unit (SKU) in such manner as may be prescribed by the

Board.

(2) Any specified brand and SKU found to be sold without

obtaining a licence from the Board shall be deemed counterfeit goods and

liable to outright confiscation and destruction in the prescribed manner

and such destruction and confiscation shall be without prejudice to any

other penal action which may be taken under this Act.‖;

(4) in section 47A,–

(i) in the title, after the word ―information‖, the words ―or assistance in

recovery of duties‖ shall be inserted;

177
 (ii) after sub-section (1), the following new sub-section (1A) shall be

inserted, namely:–

―(1A) Notwithstanding anything contained in this Act, the

Board shall have power to share data or information including

real time data videos, images received under the provisions of

this Act with any other Ministry or Division of the Federal

Government or Provincial Government, subject to such

limitations and conditions an may be specified by the Board.";

and

(iii) after sub-section (2), the following new sub-section (3) shall be

added, namely:–

―(3) The Federal Government may enter into a bilateral

or multilateral convention, and inter-governmental agreement or

similar agreement or mechanism for assistance in the recovery of

duties‖;

(5) in section 49, the existing sub-section shall be renumbered as sub-section

(1) and thereafter the following new sub-section shall be added, namely:–

―(2) The Board may authorize and prescribe the manner in which

fee and service charges collected under sub-section (1) shall be

expended.‖;

(6) in the First Schedule, –

(a) in Table-1, in column (1),–

178
(i) S. No. 1, 2, 57 and 58 and entries relating thereto in columns

(2), (3) and (4) shall be omitted;

(ii) after serial number 8b, the following new serial numbers and

entries relating thereto in columns (2), (3) and (4) shall be

inserted, namely:–

8c. Tobacco mixture in 2403.9990 Rupees five

an electrically thousand two
heated tobacco hundred per
product by kg‖;
whatever name
called, intended for
consumption by
using a tobacco
heating system
without combustion

(iii) against S. No. 55, in column (2), after the figure "87.02", the

expression "and till the 30th day of June, 2026 electric

vehicles (4 wheelers)" shall be inserted;

(iv) against serial No. 55B, in column (2),–

(a) after the figure ―87.02‖, the expression ―and till the

30th day of June, 2026 electric vehicles (4 wheelers)‖

shall be inserted;

(b) against sub-serial (a) in column (2), in column (4), for

the expression ―2.5%‖, the expression ―0%‖ shall be

substituted;

179
 (c) against sub-serial (b) in column (2), in column (4), for

the expression ―5%‖, the expression ―2.5%‖ shall be

substituted; and

(d) against sub-serial (c) in column (2), in column (4), for

the expression ―7.5%‖, the expression ―5%‖ shall be

substituted;

(v) against serial number 56, in column (3), for the figure

―5502.0090‖, the figure ―5502.9090‖ shall be substituted;

(b) in Table II,–

(i) in the heading of column (2), for the word ―Goods‖, the word

―Services‖ shall be substituted;

(ii) against serial number 6, in column (4), for the word

―seventeen‖, the word ―sixteen‖ shall be substituted;

(iii) after S. No. 6, in column (1) and entries relating thereto in

columns (2), (3) and (4), the following new S. No. shall be

added, namely:–

―6A. Following
telecommunication
services:

(a) Mobile phone Respective Seventy five

call, if call sub-heading paisa per call
duration exceeds of 98.12 in addition to
five minutes; the rates of
duty specified
under Serial

180
 No.6

(iv) against serial number 8, in column (2), after the word

―companies‖ occurring for the first time, the words ―excluding

Merchant Discount Rate (MDR) for accepting digital

payment‖ shall be inserted;

(7) in the Second Schedule, S. No. 1, 2 and 4 in column (1) and entries

relating thereto in columns (2) and (3) shall be omitted; and

(8) in the Third Schedule, in Table-I, after S. No. 23, in column (1), the

following new S. Nos. and entries relating thereto in columns (2) and (3)

shall be added, namely:–

―24. The following goods, when supplied within

the limits of the Border Sustenance

Markets, established in cooperation with

Iran and Afghanistan:

(i) Animal Fats and Oil and their fractions 1516.1000

181
 (ii) Vegetable Fats and their fractions 1516.2010

(iii) Vegetable Oils and their fractions 1516.2020

Provided that, such items in case of

import, shall be allowed clearance by the
Customs Authorities subject to furnishing
of bank guarantee equal to the amount of
duty involved and the same shall be
released after presentation of consumption
certificate issued by the Commissioner
Inland Revenue having jurisdiction:

Provided further that, the said

exemption shall only be available to a
person upon furnishing proof of having a
functional business premises located
within limits of the Border Sustenance
Markets.

25. Import and supply of raw materials, Respective

components, parts and plant and
headings
machinery by registered persons
authorized under Export Facilitation
Scheme, 2021 notified by the Board with
such conditions, limitations and
restrictions.‖

(9) Fourth Schedule shall be omitted;

9. Amendment of the Public Finance Management Act, 2019.- In the Public Finance

Management Act, 2019 (V of 2019), in section 30, after sub-section (2), the following

new sub-section (3), shall be inserted, namely:-

182
 ―(3) The Finance Division shall exempt ―Self Accounting Entities (SAEs)‖ from

adoption of New Accounting System of ASSAAN Assignment Account.

STATEMENT OF OBJECTS AND REASONS

The purpose of this bill is to make financial provisions for the year beginning on

the first day of July, 2021 and shall come into force on the first day of July, 2021

The Income Tax (Amendment) Ordinance, 2021 (Ordinance II of 2021), Tax laws

(Amendment) Ordinance, 2021 (Ordinance VI of 2021) and Tax Laws (Second

Amendment) Ordinance, 2021 (Ordinance VII of 2021) shall stand rescind on the

coming into force of this act.

(Shaukat Fayaz Ahmed Tarin)

Minister for Finance & Revenue

183
 THE FIRST SCHEDULE
[see section 3(35 )]
In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the
corresponding entries against ―PCT Code‖, "Description" and "CD%" specified in
columns (1), (2), (3) and (4) appearing in chapter 1 to 99, the following corresponding
entries relating to ―PCT Code‖, "Description" and "CD%" shall be substituted, namely: -

―2106.9030 - - - Flavouring powders for preparation of food 11

- - - Rock salt:
2501.0021 - - - - Himalayan rock salt 20
2501.0029 - - - - Other 20
2502.0000 Unroasted iron pyrites. 0
2503.0000 Sulphur of all kinds, other than sublimed sulphur, 0
precipitated sulphur and colloidal sulphur.
2504.9000 - Other 0
2505.9000 - Other 0
2508.1000 - Bentonite 0
2509.0000 Chalk. 0
2510.1000 - Unground 0
2510.2000 - Ground 0
2513.2020 - - - Garnet natural 0
2517.1000 - Pebbles, gravel, broken or crushed stone, of a 0
kind commonly used for concrete aggregates, for
road metalling or for railway or other ballast,
shingle and flint, whether or not heat- treated
2519.1000 - Natural magnesium carbonate (magnesite) 0
2519.9090 - - - Other 0
2520.1010 - - - Gypsum 0
2520.1020 - - - Anhydrite 0
2524.9000 - Other 11
2525.1000 - Crude mica and mica rifted into sheets or 0
splittings
2525.2000 - Mica powder 0
2525.3000 - Mica waste 0
2528.0000 Natural borates and concentrates thereof 0
(whether or not calcined), but not including
borates separated from natural brine; natural
boric acid containing not more than 85 % of
H3BO3 calculated on the dry weight.
2529.2100 - - Containing by weight 97 % or less of calcium 0

184
 fluoride
2529.2200 - - Containing by weight more than 97 % of 0
calcium fluoride
2529.3000 - Leucite; nepheline and nepheline syenite 0
2530.1000 - Vermiculite, perlite and chlorites, unexpanded 0
2530.2000 - Kieserite, epsomite (natural magnesium 0
sulphates)
2530.9010 - - - Natural manganese dioxide 0
2530.9020 - - - Zirconium silicate 0
2530.9030 - - - Earth colours 0
2530.9090 - - - Other 3
2619.0000 Slag, dross (other than granulated slag), scalings 0
and other waste from the manufacture of iron or
steel.
2706.0090 - - - Other 3
2707.9100 - - Creosote oils 3
2710.1210 - - - Motor spirit 11
2710.1240 - - - White spirit 0
2710.1250 - - - Solvent oil (non-composite) 11
2712.2000 - Paraffin wax containing by weight less than 0.75 0
% of oil
2714.9000 - Other 0
2801.2000 - Iodine 0
2801.3000 - Fluorine; bromine 0
2803.0090 - - - Other 16
2804.1000 - Hydrogen 3
2804.5000 - Boron; tellurium 0
2804.6100 - - Containing by weight not less than 99.99 % of 0
silicon
2804.6900 - - Other 0
2804.7000 - Phosphorus 0
2804.8000 - Arsenic 0
2804.9000 - Selenium 0
2806.2000 - Chlorosulphuric acid 3
2810.0010 - - - Oxides of boron 3
2810.0020 - - - Boric acid 3
2811.1100 - - Hydrogen fluoride (hydrofluoride acid) 0
2811.1200 - - Hydrogen cyanide (hydrocyanic acid) 0
2811.1920 - - - Phosphorous acid hypo phosphoric acid 0
2811.1990 - - - Other 0
2811.2910 - - - Sulphurous acid gas 0
2811.2990 - - - Other 0

185
2812.1100 - - Carbonyl dichloride (phosgene) 0
2812.1200 - - Phosphorus oxychloride 0
2812.1300 - - Phosphorus trichloride; 0
2812.1400 - - Phosphorus pentachloride 0
2812.1500 - - Sulphur monochloride 0
2812.1600 - - Sulphur dichloride 0
2812.1700 - - Thionyl chloride 0
2812.1910 - - - Arsenic trichloride 0
2812.1990 - - - Other 0
2812.9000 - Other 0
2813.1000 - Carbon disulphide 0
2813.9000 - Other 0
2815.2000 - Potassium hydroxide (caustic potash) 0
2815.3000 - Peroxides of sodium or potassium 0
2816.1010 - - - Magnesium hydroxide 0
2816.1090 - - - Other 0
2816.4000 - Oxides, hydroxides and peroxides of strontium 0
or barium
2821.1020 - - - Iron hydroxides 0
2821.2000 - Earth colours 0
2827.3200 - - Of aluminium 0
2827.4100 - - Of copper 0
2827.4900 - - Other 0
2827.5100 - - Bromides of sodium or of potassium 0
2827.5900 - - Other 0
2827.6000 - Iodides and iodide oxides 0
2833.1100 - - Disodium sulphate 11
2833.2500 - - Of copper 0
2833.2700 - - Of barium 0
2833.2940 - - - Of zinc 0
2833.2990 - - - Other 0
2835.3900 - - Other 0
2836.9930 - - - Bicarbonate of ammonium 0
2837.1100 - - Of sodium 0
2844.1000 - Natural uranium and its compounds; alloys, 0
dispersions (including cermets), ceramic products
and mixtures containing natural uranium or
natural uranium compounds
2844.2000 - Uranium enriched in U 235 and its compounds; 0
plutonium and its compounds; alloys, dispersions
(including cermets), ceramic products and
mixtures containing uranium enriched in U 235,

186
 plutonium or compounds of these products
2844.3000 - Uranium depleted in U 235 and its compounds; 0
thorium and its compounds; alloys, dispersions
(including cermets), ceramic products and
mixtures containing uranium depleted in U 235,
thorium or compounds of these products
2844.4000 - Radioactive elements and isotopes and 0
compounds other than those of subheading
2844.10, 2844.20 or 2844.30; alloys, dispersions
(including cermets), ceramic products and
mixtures containing these elements, isotopes or
compounds; radioactive residues
2844.5000 - Spent (irradiated) fuel elements (cartridges) of 0
nuclear reactors
2845.1000 - Heavy water (deuterium oxide) 0
2845.9000 - Other 0
2901.1010 - - - Butane, pentane and hexane 0
2901.1090 - - - Other 0
2901.2200 - - Propene (propylene) 0
2901.2910 - - - Heptenes 0
2901.2990 - - - Other 0
2902.1100 - - Cyclohexane 0
2902.1920 - - - Limonene(Dipentene) 0
2902.1990 - - - Other 0
2902.2000 - Benzene 0
2902.3000 - Toluene 0
2902.4200 - - m-Xylene 0
2902.4300 - - p-Xylene 0
2902.4400 - - Mixed xylene isomers 0
2902.5000 - Styrene 0
2902.6000 - Ethylbenzene 0
2902.7000 - Cumene 0
2902.9010 - - - Naphthalene 0
2902.9090 - - - Other 0
2903.9200 - - Hexachlorobenzene (ISO) and DDT (ISO) 0
(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)
2904.1010 - - - Benzene sulphonic acid 0
2904.3600 - - Perfluorooctane sulphonyl fluoride 0
2911.0000 Acetals and hemiacetals, whether or not with 0
other oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
2915.2100 - - Acetic acid 0

187
2915.2400 - - Acetic anhydride 3
2915.3920 - - - Amyl acetate 0
2915.4000 - Mono- , di- or trichloroacetic acids, their salts 0
and esters
2915.5000 - Propionic acid, its salts and esters 0
2915.6010 - - - Butyric acid 0
2915.6020 - - - Salts and ester of butyric acid 0
2915.6030 - - - Salts and ester of valeric acid 0
2915.6090 - - - Other 0
2915.7090 - - - Other 0
2915.9000 - Other 0
2916.1600 - - Binapacryl (ISO) 3
2916.3990 - - - Other 3
2917.1110 - - - Oxalic acid 0
2918.2290 - - - Other 3
2918.2900 - - Other 3
2921.4510 - - - Sodium naphthionate 0
2923.1000 - Choline and its salts 0
2923.2000 - Lecithins and other phosphoaminolipids 0
2923.3000 -Tetraethylammonium perfluorooctane 0
sulphonate
2923.4000 - Didecyldimethylammonium perfluorooctane 0
sulphonate
2923.9010 - - - Betaine 0
2923.9090 - - - Other 0
2929.9020 - - - N,N-Dialkyl(methyl, ethyl, n-propyl, or 0
isopropyl) phosphoramidic dihalides
2929.9030 - - - Dialkyl(methyl, ethyl, n-propyl or 0
isopropyl)N,N-dialkyl (methyl, ethyl, n-propyl or
isopropyl)phosphoramidates
2929.9090 - - - Other 0
2931.3920 - - - O-Alkyl ( < C10, including cycloalkyl)N,N- 0
dialkyl (methyl, ethyl, n-propyl or isopropyl)
phosphoramidocyanidates
2933.4100 - - Levorphanol (INN) and its salts 0
2933.7990 - - - Other 0

188
2933.9100 - - Alprazolam (INN), camazepam (INN), 0
chlordiazepoxide (INN), clonazepam (INN),
clorazepate, delorazepam (INN), diazepam
(INN), estazolam (INN), ethyl loflazepate (INN),
fludiazepam (INN), flunitrazepam (INN),
flurazepam (INN), halazepam (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN),
medazepam (INN), midazolam (INN),
nimetazepam (INN), nitrazepam (INN),
nordazepam (INN), oxazepam (INN), pinazepam
(INN), prazepam (INN), pyrovalerone (INN),
temazepam (INN), tetrazepam (INN) and
triazolam (INN);salts thereof
2933.9200 - - Azinphos-methyl (ISO) 0
2934.1090 - - - Other 0
2935.1000 - N-Methylperfluorooctane sulphonamide 0
2935.2000 - N-Ethylperfluorooctane sulphonamide 0
2935.3000 - N-Ethyl-N-(2-hydroxyethyl) perfluorooctane 0
sulphonamide
2935.4000 - N-(2-Hydroxyethyl)-N-methylperfluorooctane 0
sulphonamide
2935.5000 - Other perfluorooctane sulphonamides 0
2939.6900 - - Other 0
2939.7900 - - Other 0
2939.8090 - - - Other 0
2940.0000 Sugars, chemically pure, other than sucrose, 3
lactose, maltose, glucose and fructose; sugar
ethers, sugar acetals and sugar esters, and their
salts, other than products of heading 29. 37, 29.
38 or 29.39.
2941.3000 - Tetracyclines and their derivatives; salts thereof 3
2941.4000 - Chloramphenicol and its derivatives; salts 3
thereof
2941.9020 - - - Gramicid trycidine 0
2941.9030 - - - Thricin 0
2941.9070 - - - Ingredients for pesticides 0
2942.0000 Other organic compounds. 0
3002.2090 - - - Other 0
3002.3000 - Vaccines for veterinary medicine 0
3002.9030 - - - Saxitoxin 3
3002.9040 - - - Ricin 3
3005.1010 - - - Surgical tape in jumbo rolls 11
3005.1090 - - - Other 11
3005.9090 - - - Other 11

189
3006.1090 - - - Other 3
3102.5010 - - - Crude 0
3105.5100 - - Containing nitrates and phosphates 0
3203.0010 - - - Obtained from acacia catechu (black cutch) 3
3204.1300 - - Basic dyes and preparations based thereon 0
3206.4910 - - - Master batches (coloured) 16
3207.3000 - Liquid lusters and similar preparations 0
3207.4090 - - - Other 0
3208.2010 - - - Varnishes 16
3212.9010 - - - Aluminium paste and powder 3
3301.3000 - Resinoids 3
3301.9010 - - - Concentrates of essential oils 3
3302.9010 - - - Of a kind used in cosmetics industry 3
3403.1110 - - - Of a kind used in the leather or like industires 16
3404.9010 - - - Sealing waxes 3
3501.1000 - Casein 3
3501.9000 - Other 3
3502.1100 - - Dried 3
3502.1900 - - Other 3
3502.2000 - Milk albumin, including concentrates of two or 3
more whey proteins
3502.9000 - Other 3
3503.0020 - - - Gelatin of pharmaceutical grade 0
3507.1000 - Rennet and concentrates thereof 3
3507.9000 - Other 3
3802.1000 - Activated carbon 0
3802.9000 - Other 0
3803.0000 Tall oil, whether or not refined. 0
3805.1000 - Gum, wood or sulphate turpentine oils 3
3805.9000 - Other 3
3806.1090 - - - Other 3
3806.3000 - Ester gums 3
3806.9000 - Other 3
3807.0000 Wood tar; wood tar oils; wood creosote; wood 0
naphtha; vegetable pitch; brewers' pitch and
similar preparations based on rosin, resin acids
or on vegetable pitch.
3808.9130 - - - Sex pheromone 0
3808.9140 - - - PB rope L&LTT 0
3808.9180 - - - Phosphatic insecticides 0
3808.9191 - - - - Emamectine benzoate 3

190
3808.9210 - - - Products registered under the Agricultural 0
Pesticides Ordinance 1971
3808.9290 - - - Other 0
3808.9910 - - - Products registered under the Agricultural 0
Pesticides Ordinance 1971
3809.9110 - - - Printing gum (preparation of modified 0
starches with other gums having specific
application in textile printing
3811.2100 - - Containing petroleum oils or oils obtained from 0
bituminous minerals
3811.2900 - - Other 0
3811.9000 - Other 0
3812.1000 - Prepared rubber accelerators 0
3814.0000 Organic composite solvents and thinners, not 16
elsewhere specified or included; prepared paint
or varnish removers.
3818.0000 Chemical elements doped for use in electronics, 0
in the form of discs, wafers or similar forms;
chemical compounds doped for use in
electronics.
3823.1200 - - Oleic acid 0
3824.1000 - Prepared binders for foundry moulds or cores 0
3824.3000 - Non- agglomerated metal carbides mixed 3
together or with metallic binders
3824.7200 - - Containing bromochlorodifluoromethane, 3
bromotrifluoromethane or
dibromotetrafluoroethanes
3824.7300 - - Containing hydrobromofluorocarbons 3
(HBFCs)
3824.7400 - - Containing hydrochlorofluorocarbons 3
(HCFCs), whether or not containing
perfluorocarbons (PFCs) or hydrofluorocarbons
(HFCs), but not containing chlorofluorocarbons
(CFCs)
3824.7500 - - Containing carbon tetrachloride 3
3824.7600 - - Containing 1,1,1-trichloroethane (methyl 3
chloroform)
3824.7700 - - Containing bromomethane (methyl bromide) 3
or bromochloromethane
3824.7800 - - Containing perfluorocarbons (PFCs) or 3
hydrofluorocarbons (HFCs), but not containing
chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs)
3824.7900 - - Other 3

191
3824.8100 - - Containing oxirane (ethylene oxide) 3
3824.8200 - - Containing polychlorinated biphenyls (PCBs), 3
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
3824.8300 - - Containing tris(2,3-dibromopropyl) phosphate 3
3824.8400 - - Containing aldrin (ISO), camphechlor (ISO) 3
(toxaphene), chlordane (ISO), chlordecone (ISO),
DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-
bis(p-chlorophenyl)ethane), dieldrin (ISO, INN),
endosulfan (ISO), endrin (ISO), heptachlor (ISO)
or mirex (ISO)
3824.9100 - - Mixtures and preparations consisting mainly 0
of (5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl methyl
methylphosphonate and bis[(5-ethyl-2-methyl-2-
oxido-1,3,2- dioxaphosphinan-5-yl)methyl]
methylphosphonate
3824.9995 - - - - Substances controlled under the 3
Convention on the Prohibition of the
Development , Production, Stock piling and use
of Chemical Weapons and on their Destruction :
3824.9999 - - - -Other 3
3904.3000 - Vinyl chloride- vinyl acetate copolymers 3
3904.4000 - Other vinyl chloride copolymers 3
3904.6100 - - Polytetrafluoroethylene 3
3904.6900 - - Other 3
3905.2900 - - Other 3
3905.3000 - Poly(vinyl alcohol), whether or not containing 0
unhydrolysed acetate groups
3905.9100 - - Copolymers 3
3905.9910 - - - Ethers polyvinyl 3
3905.9990 - - - Other 3
3906.1000 - Poly(methyl methacrylate) 3
3906.9040 - - - Dispersing agent and acrylic thickeners 0
3907.3000 - Epoxide resins 11
3907.9100 - - Unsaturated 16
3909.3100 - - Poly(methylene phenyl isocyanate) (crude 0
MDI, polymeric MDI)
3911.1010 - - - Petroleum resins 11
3913.1000 - Alginic acids, its salts and esters 3
3913.9010 - - - Protein hardened 3
3918.9000 - Of other plastics 11
3919.9020 - - - PVC electric insulation tapes in logs 16
exceeding 100 cm:

192
3921.1200 - - Of polymers of vinyl chloride 16
3921.9010 - - - Of polyethylene, foamed and bridged, having 0
a specific gravity of 0.032 to 0.042 g/cm3
4004.0010 - - - Bagomatic bladder scrap 3
4005.1020 - - - Sheets 0
4005.1090 - - - Other 3
4005.9100 - - Plates, sheets and strip 0
4006.9000 - Other 3
4009.3190 - - - Other 11
4009.3200 - - With fittings 11
4010.1200 - - Reinforced only with textile materials 11
4301.1000 - Of mink, whole, with or without head, tail or 0
paws
4301.3000 - Of lamb, the following: Astrakhan, Broadtail, 0
Caracul, Persian and similar lamb, Indian,
Chinese, Mongolian or Tibetan lamb, whole, with
or without head, tail or paws
4301.6000 - Of fox, whole, with or without head, tail or paws 0
4301.8000 - Other furskins, whole, with or without head, tail 0
or paws
4301.9000 - Heads, tails, paws and other pieces or cuttings, 0
suitable for furriers' use
4302.1100 - - Of mink 0
4302.1910 - - - Leather shearling-finished leather with wool 0
4302.1990 - - - Other 0
4302.2000 - Heads, tails, paws and other pieces or cuttings, 0
not assembled
4302.3000 - Whole skins and pieces or cuttings thereof, 0
assembled
4408.1000 - Coniferous 0
4408.3100 - - Dark Red Meranti, Light Red Meranti and 0
Meranti Bakau
4408.3900 - - Other 0
4408.9090 - - - Other 0
4802.1000 - Hand- made paper and paper board 16
4802.5400 - - Weighing less than 40 g/ m² 16
4802.5510 - - - Printing paper 16
4802.5520 - - - Poster paper 16
4802.5530 - - - Graph paper 16
4802.5540 - - - Bond paper 16
4802.5590 - - - Other 16

193
4802.5600 - - Weighing 40 g/ m² or more but not more than 16
150 g/ m², in sheets with one side not exceeding
435 mm and the other side not exceeding
297mm in the unfolded state
4802.5700 - - Other, weighing 40 g/ m² or more but not more 16
than 150 g/ m²
4802.5810 - - - Art paper 16
4802.5830 - - - Card board 16
4802.5850 - - - Art card 16
4802.5890 - - - Other 16
4802.6100 - - In rolls 16
4802.6200 - - In sheets with one side not exceeding 435 mm 16
and the other side not exceeding 297 mm in the
unfolded state:
4802.6990 - - - Other 16
4807.0000 Composite paper and paperboard (made by 16
sticking flat layers of paper or paperboard
together with an adhesive), not surface- coated
or impregnated, whether or not internally
reinforced, in rolls or sheets.
4821.9000 - Other 16
4908.1000 - Transfers (decalcomanias), vitrifiable 0
5001.0000 Silk- worm cocoons suitable for reeling. 0
5002.0000 Raw silk (not thrown). 0
5003.0000 Silk waste (including cocoons unsuitable for 0
reeling, yarn waste and garnetted stock).
5004.0000 Silk yarn (other than yarn spun from silk waste) 0
not put up for retail sale.
5005.0000 Yarn spun from silk waste, not put up for retail 0
sale.
5006.0000 Silk yarn and yarn spun from silk waste, put up 0
for retail sale; silk- worm gut.
5101.1100 - - Shorn wool 0
5101.1900 - - Other 0
5101.2100 - - Shorn wool 0
5101.2900 - - Other 0
5101.3000 - Carbonised 0
5102.1100 - - Of Kashmir (cashmere) goats 0
5102.1900 - - Other 0
5102.2000 - Coarse animal hair 0
5103.1000 - Noils of wool or of fine animal hair 0
5103.2000 - Other waste of wool or of fine animal hair 0
5103.3000 - Waste ofcoarse animal hair 0

194
5104.0000 Garnetted stock of wool or of fine or coarse 0
animal hair.
5105.2900 - - Other 0
5105.3100 - - Of Kashmir (cashmere) goats 0
5105.3900 - - Other 0
5105.4000 - Coarse animal hair, carded or combed 0
5106.1000 - Containing 85 % or more by weight of wool 0
5106.2000 - Containing less than 85 % by weight of wool 0
5107.1000 - Containing 85 % or more by weight of wool 0
5107.2000 - Containing less than 85 % by weight of wool 0
5108.1000 - Carded 0
5108.2000 - Combed 0
5109.1000 - Containing 85 % or more by weight of wool or of 0
fine animal hair
5109.9000 - Other 0
5110.0000 Yarn of coarse animal hair or of horsehair 0
(including gimped horsehair yarn), whether or not
put up for retail sale.
5202.1000 - Yarn waste (including thread waste) 0
5202.9100 - - Garnetted stock 0
5202.9900 - - Other 0
5208.1100 - - Plain weave, weighing not more than 100 g/m 2 11
5208.1200 - - Plain weave, weighing more than 100 g/m2 11
5208.1300 - - 3-thread or 4-thread twill, including cross twill 11
5208.1900 - - Other fabrics 11
5208.2100 - - Plain weave, weighing not more than 100 g/m 2 11
5208.2200 - - Plain weave, weighing more than 100 g/m2 11
5208.2300 - - 3-thread or 4-thread twill, including cross twill 11
5208.2900 - - Other fabrics 11
5208.3100 - - Plain weave, weighing not more than 100 g/m 2 11
5208.3200 - - Plain weave, weighing more than 100 g/m2 11
5208.3300 - - 3-thread or 4-thread twill, including cross twill 11
5208.3900 - - Other fabrics 11
5208.4100 - - Plain weave, weighing not more than 100 g/m 2 11
5208.4200 - - Plain weave, weighing more than 100 g/m2 11
5208.4300 - - 3-thread or 4-thread twill, including cross twill 11
5208.4900 - - Other fabrics 11
5208.5100 - - Plain weave, weighing not more than 100 g/m 2 11
5208.5200 - - Plain weave, weighing more than 100 g/m2 11
5208.5900 - - Other fabrics 11
5209.1100 - - Plain weave 11
5209.1200 - - 3-thread or 4-thread twill, including cross twill 11

195
5209.1900 - - Other fabrics 11
5209.2100 - - Plain weave 11
5209.2200 - - 3-thread or 4-thread twill, including cross twill 11
5209.2900 - - Other fabrics 11
5209.3100 - - Plain weave 11
5209.3200 - - 3-thread or 4-thread twill, including cross twill 11
5209.3900 - - Other fabrics 11
5209.4100 - - Plain weave 11
5209.4200 - - Denim 11
5209.4300 - - Other fabrics of 3-thread or 4-thread twill, 11
including cross twill
5209.4900 - - Other fabrics 11
5209.5100 - - Plain weave 11
5209.5200 - - 3-thread or 4-thread twill, including cross twill 11
5209.5900 - - Other fabrics 11
5210.1100 - - Plain weave 11
5210.1900 - - Other fabrics 11
5210.2100 - - Plain weave 11
5210.2900 - - Other fabrics 11
5210.3100 - - Plain weave 11
5210.3200 - - 3-thread or 4-thread twill, including cross twill 11
5210.3900 - - Other fabrics 11
5210.4100 - - Plain weave 11
5210.4900 - - Other fabrics 11
5210.5100 - - Plain weave 11
5210.5900 - - Other fabrics 11
5211.1100 - - Plain weave 11
5211.1200 - - 3-thread or 4-thread twill, including cross twill 11
5211.1900 - - Other fabrics 11
5211.2000 - Bleached 11
5211.3100 - - Plain weave 11
5211.3200 - - 3-thread or 4-thread twill, including cross twill 11
5211.3900 - - Other fabrics 11
5211.4100 - - Plain weave 11
5211.4200 - - Denim 11
5211.4300 - - Other fabrics of 3-thread or 4-thread twill, 11
including cross twill
5211.4900 - - Other fabrics 11
5211.5100 - - Plain weave 11
5211.5200 - - 3-thread or 4-thread twill, including cross twill 11
5211.5900 - - Other fabrics 11
5212.1100 - - Unbleached 16

196
5212.1200 - - Bleached 16
5212.1300 - - Dyed 16
5212.1400 - - Of yarns of different colours 16
5212.1500 - - Printed 16
5212.2100 - - Unbleached 16
5212.2200 - - Bleached 16
5212.2300 - - Dyed 16
5212.2400 - - Of yarns of different colours 16
5212.2500 - - Printed 16
5303.1090 - - - Other 0
5305.0020 - - - Abaca raw 0
5306.1000 - Single 0
5306.2000 - Multiple (folded) or cabled 0
5307.1000 - Single 0
5307.2000 - Multiple (folded) or cabled 0
5308.1000 - Coir yarn 0
5308.2000 - True hemp yarn 0
5308.9000 - Other 0
5310.1000 - Unbleached 16
5310.9010 - - - Jute (hessian cloth) 16
5310.9090 - - - Other 16
5401.1000 - Of synthetic filaments 0
5401.2010 - - - Of viscose rayon 0
5401.2090 - - - Other 0
5402.1100 - - Of aramids 0
5402.1900 - - Other 0
5402.3100 - - Of nylon or other polyamides, measuring per 0
single yarn not more than 50 tex
5402.3200 - - Of nylon or other polyamides, measuring per 0
single yarn more than 50 tex
5402.4490 - - - Other 0
5402.4500 - - Other, of nylon or other polyamides 0
5402.4800 - - Other, of polypropylene 0
5402.5100 - - Of nylon or other polyamides 0
5402.5300 - - Of polypropylene 0
5402.6100 - - Of nylon or other polyamides 0
5402.6300 - - Of polypropylene 0
5403.1000 - High tenacity yarn of viscose rayon 0
5403.3100 - - Of viscose rayon, untwisted or with a twist not 0
exceeding 120 turns per metre
5403.3200 - - Of viscose rayon, with a twist exceeding 120 0
turns per metre
197
5403.3300 - - Of cellulose acetate 0
5403.3910 - - - Of cuprammonium rayon 0
5403.3990 - - - Other 0
5403.4100 - - Of viscose rayon 0
5403.4200 - - Of cellulose acetate 0
5403.4900 - - Other 0
5404.1100 - - Elastomeric 0
5404.1200 - - Other, of polypropylene 0
5404.1900 - - Other 0
5404.9000 - Other 0
5405.0000 Artificial monofilament of 67 decitex or more and 0
of which no cross- sectional dimension exceeds
1mm; strip and the like (for example, artificial
straw) of artificial textile materials of an apparent
width not exceeding 5 mm.
5406.0000 Man- made filament yarn (other than sewing 0
thread), put up for retail sale.
5407.1000 - Woven fabrics obtained from high tenacity yarn 11
of nylon or other polyamides or of polyesters
5407.2000 - Woven fabrics obtained from strip and the like 11
5407.3000 - Fabrics specified in Note 9 to Section XI 11
5407.4100 - - Unbleached or bleached 11
5407.5100 - - Unbleached or bleached 11
5407.7100 - - Unbleached or bleached 11
5407.8110 - - - Unbleached 11
5407.8120 - - - Bleached 11
5407.9110 - - - Unbleached 11
5407.9120 - - - Bleached 11
5408.1000 - Woven fabrics obtained from high tenacity yarn 11
of viscose rayon
5408.2100 - - Unbleached or bleached 11
5408.2200 - - Dyed 11
5408.2300 - - Of yarns of different colours 11
5408.2400 - - Printed 11
5408.3110 - - - Unbleached 11
5408.3120 - - - Bleached 11
5408.3200 - - Dyed 11
5408.3300 - - Of yarns of different colours 11
5408.3400 - - Printed 11
5501.1000 - Of nylon or other polyamides 0
5501.3000 - Acrylic or modacrylic 0
5502.1000 - Of cellulose acetate 0

198
5502.9010 - - - Of viscose rayon 0
5502.9090 - - - Other 0
5503.1100 - - Of aramids 0
5503.1900 - - Other 0
5503.3000 - Acrylic or modacrylic 0
5503.4000 - Of polypropylene 0
5504.1000 - Of viscose rayon 0
5504.9000 - Other 0
5505.1000 - Of synthetic fibres 0
5505.2000 - Of artificial fibres 0
5506.1000 - Of nylon or other polyamides 0
5506.3000 - Acrylic or modacrylic 0
5506.4000 - Of polypropylene 0
5507.0000 Artificial staple fibres, carded, combed or 0
otherwise processed for spinning.
5509.1100 - - Single yarn 3
5509.1200 - - Multiple (folded) or cabled yarn 3
5509.3100 - - Single yarn 3
5509.3200 - - Multiple (folded) or cabled yarn 3
5512.1110 - - - Unbleached 11
5512.2110 - - - Unbleached 11
5512.2120 - - - Bleached 11
5512.9110 - - - Unbleached 11
5512.9120 - - - Bleached 11
5512.9920 - - - Unbleached 11
5513.1110 - - - Unbleached 11
5513.1120 - - - Bleached 11
5513.1210 - - - Unbleached 11
5513.1220 - - - Bleached 11
5513.1310 - - - Unbleached 11
5513.1320 - - - Bleached 11
5513.1910 - - - Unbleached 11
5513.1920 - - - Bleached 11
5514.1110 - - - Unbleached 11
5514.1120 - - - Bleached 11
5514.1210 - - - Unbleached 11
5514.1220 - - - Bleached 11
5514.1910 - - - Unbleached 11
5514.1920 - - - Bleached 11
5515.1120 - - - Unbleached 11
5515.1210 - - - Unbleached 11

199
5515.1310 - - - Unbleached 11
5515.1910 - - - Unbleached 11
5515.2110 - - - Unbleached 11
5515.2210 - - - Unbleached 11
5515.2910 - - - Unbleached 11
5515.9110 - - - Unbleached 11
5515.9910 - - - Unbleached 11
5516.1100 - - Unbleached or bleached 11
5516.2100 - - Unbleached or bleached 11
5516.3100 - - Unbleached or bleached 11
5516.4100 - - Unbleached or bleached 11
5516.9100 - - Unbleached or bleached 11
5601.2100 - - Of cotton 11
5601.2200 - - Of man-made fibres 11
5601.2900 - - Other 11
5602.1000 - Needleloom felt and stitch bonded fibre fabrics 11
5602.2100 - - Of wool or fine animal hair 11
5602.2900 - - Of other textile materials 11
5602.9000 - Other 11
5604.1000 - Rubber thread and cord, textile covered 3
5604.9000 - Other 3
5606.0000 Gimped yarn, and strip and the like of heading 3
54.04 or 54.05, gimped (other than those of
heading 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn); loop
wale- yarn.
5607.2100 - - Binder or baler twine 11
5607.2900 - - Other 11
5607.4100 - - Binder or baler twine 11
5607.4900 - - Other 11
5607.5000 - Of other synthetic fibres 11
5607.9000 - Other 11
5608.1100 - - Made up fishing nets 0
5609.0000 Articles of yarn, strip or the like of heading 54.04 11
or 54.05, twine, cordage, rope or cables, not
elsewhere specified or included.
5801.1000 - Of wool or fine animal hair 11
5801.2100 - - Uncut weft pile fabrics 11
5801.2200 - - Cut corduroy 11
5801.2300 - - Other weft pile fabrics 11
5801.2600 - - Chenille fabrics 11
5801.2700 - - Warp pile fabrics 11

200
5801.3100 - - Uncut weft pile fabrics 11
5801.3200 - - Cut corduroy 11
5801.3300 - - Other weft pile fabrics 11
5801.3600 - - Chenille fabrics 11
5801.3700 - - Warp pile fabrics 11
5801.9000 - Of other textile materials 11
5802.1100 - - Unbleached 11
5802.1900 - - Other 11
5802.2000 - Terry towelling and similar woven terry fabrics, 11
of other textile materials
5802.3000 - Tufted textile fabrics 11
5803.0000 Gauze, other than narrow fabrics of heading 11
58.06.
5804.1000 - Tulles and other net fabrics 11
5804.2100 - - Of man-made fibres 11
5804.2900 - - Of other textile materials 11
5804.3000 - Hand-made lace 11
5805.0000 Hand- woven tapestries of the types Gobelins, 11
Flanders, Aubusson, Beauvais and the like, and
needle- worked tapestries (for example, petit
point, cross stitch) whether or not made up.
5806.1000 - Woven pile fabrics (including terry towelling and 11
similar terry fabrics) and chenille fabrics
5806.2000 - Other woven fabrics, containing by weight 5 % 11
or more of elastomeric yarn or rubber thread
5806.3100 - - Of cotton 11
5806.3200 - - Of man-made fibres 11
5806.3900 - - Of other textile materials 11
5807.1010 - - - Badges 11
5807.1020 - - - Ribbons 11
5807.1030 - - - Tapes 11
5807.1040 - - - Webbing 11
5807.1090 - - - Other 11
5807.9000 - Other 11
5808.1000 - Braids in the piece 11
5808.9000 - Other 11
5809.0000 Woven fabrics of metal thread and woven fabrics 11
of metallised yarn of heading 56.05, of a kind
used in apparel, as furnishing fabrics or for
similar purposes, not elsewhere specified or
included.
5810.1000 - Embroidery without visible ground 11

201
5810.9100 - - Of cotton 11
5810.9200 - - Of man-made fibres 11
5810.9900 - - Of other textile materials 11
5811.0000 Quilted textile products in the piece, composed of 11
one or more layers of textile materials assembled
with padding by stitching or otherwise, other than
embroidery of heading 58.10.
5901.1000 - Textile fabrics coated with gum or amylaceous 11
substances, of a kind used for the outer covers of
books or the like
5901.9010 - - - Buckram 11
5901.9090 - - - Other 11
5903.1000 - With poly(vinyl chloride) 16
5903.2000 - With polyurethane 16
5903.9000 - Other 16
5904.1000 - Linoleum 11
5904.9000 - Other 11
5905.0000 Textile wall coverings. 11
5906.1000 - Adhesive tape of a width not exceeding 20 cm 11
5906.9100 - - Knitted or crocheted 11
5906.9900 - - Other 11
5907.0000 Textile fabrics otherwise impregnated, coated or 11
covered; painted canvas being theatrical scenery,
studio back- cloths or the like.
5908.0000 Textile wicks, woven, plaited or knitted, for lamps, 11
stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted gas
mantle fabric therefor, whether or not
impregnated.
5909.0000 Textile hosepiping and similar textile tubing with 11
or without lining, armour or accessories of other
materials.
5910.0000 Transmission or conveyor belts or belting, of 11
textile material, whether or not impregnated,
coated, covered or laminated with plastics, or
reinforced with metal or other material.
5911.2000 - Bolting cloth, whether or not made up 3
5911.4000 - Straining cloth of a kind used in oil presses or 3
the like, including that of human hair
5911.9090 - - - Other 3
6001.1010 - - - Unbleached 11
6001.1090 - - - Other 11
6001.2110 - - - Unbleached 11
6001.2190 - - - Other 11

202
6001.2210 - - - Unbleached 11
6001.2290 - - - Other 11
6001.2910 - - - Unbleached 11
6001.2990 - - - Other 11
6001.9110 - - - Unbleached 11
6001.9190 - - - Other 11
6001.9210 - - - Unbleached 11
6001.9290 - - - Other 11
6001.9910 - - - Unbleached 11
6001.9990 - - - Other 11
6002.4000 - Containing by weight 5 % or more of 11
elastomeric yarn but not containing rubber thread
6002.9000 - Other 11
6003.1010 - - - Unbleached 11
6003.1090 - - - Other 11
6003.2010 - - - Unbleached 11
6003.2090 - - - Other 11
6003.3010 - - - Unbleached 11
6003.3090 - - - Other 11
6003.4010 - - - Unbleached 11
6003.4090 - - - Other 11
6003.9010 - - - Unbleached 11
6003.9090 - - - Other 11
6004.1000 - Containing by weight 5% or more of elastomeric 11
yarn but not containing rubber thread
6004.9000 - Other 11
6005.2110 - - - Unbleached 11
6005.2120 - - - Bleached 11
6005.2200 - - Dyed 11
6005.2300 - - Of yarns of different colours 11
6005.2400 - - Printed 11
6005.3500 - - Fabrics specified in Subheading Note 1 to this 11
Chapter
6005.3610 - - - Unbleached 11
6005.3620 - - - Bleached 11
6005.3700 - - Other, dyed 11
6005.3800 - - Other, of yarns of different colours 11
6005.3900 - - Other printed 11
6005.4110 - - - Unbleached 11
6005.4120 - - - Bleached 11
6005.4200 - - Dyed 11
6005.4300 - - Of yarns of different colours 11

203
6005.4400 - - Printed 11
6005.9010 - - - Unbleached 11
6005.9090 - - - Other 11
6006.1000 - Of wool or fine animal hair 11
6006.2110 - - - Unbleached 11
6006.2120 - - - Bleached 11
6006.2200 - - Dyed 11
6006.2300 - - Of yarns of different colours 11
6006.2400 - - Printed 11
6006.3110 - - - Unbleached 11
6006.3120 - - - Bleached 11
6006.3200 - - Dyed 11
6006.3300 - - Of yarns of different colours 11
6006.3400 - - Printed 11
6006.4110 - - - Unbleached 11
6006.4120 - - - Bleached 11
6006.4200 - - Dyed 11
6006.4300 - - Of yarns of different colours 11
6006.4400 - - Printed 11
6006.9010 - - - Unbleached 11
6006.9090 - - - Other 11
6805.1000 - On a base of woven textile fabric only 11
6806.2000 - Exfoliated vermiculite, expanded clays, foamed 3
slag and similar expanded mineral materials
(including intermixtures thereof)
6807.1000 - In rolls 11
6809.9010 - - - Industrial moulds 3
6811.8200 - - Other sheets, panels, tiles and similar articles 16
6812.8000 - Of crocidolite 11
6812.9100 - - Clothing, clothing accessories, footwear and 11
headgear
6812.9200 - - Paper, millboard and felt 11
6812.9300 - - Compressed asbestos fibre jointing, in sheets 0
or rolls
6812.9900 - - Other 0
6813.2090 - - - Other 11
6902.1090 - - - Other 0
6903.9010 - - - Refractory products of a kind used in 3
industrial ovens, kilns and furnaces
7018.2000 - Glass microspheres not exceeding 1mm in 3
diameter
7019.1100 - - Chopped strands, of a length of not more than 0

204
 50 mm
7019.1200 - - Rovings 0
7019.1900 - - Other 0
7019.3100 - - Mats 0
7019.3200 - - Thin sheets (voiles) 11
7019.3900 - - Other 11
7019.4000 - Woven fabrics of rovings 11
7019.5190 - - - Other 11
7019.5200 - - Of a width exceeding 30 cm, plain weave, 11
weighing less than 250 g/m2, of filaments
measuring per single yarn not more than 136 tex:
7019.5900 - - Other 11
7019.9010 - - - Insulating sleeves 0
7019.9020 - - - Glass wool 0
7019.9090 - - - Other 0
7208.1010 - - - Of secondary quality 0
7208.1090 - - - Other 0
7208.2510 - - - Of secondary quality 0
7208.2590 - - - Other 0
7208.2610 - - - Of secondary quality 0
7208.2690 - - - Other 0
7208.2710 - - - Of secondary quality 0
7208.2790 - - - Other 0
7208.3610 - - - Of secondary quality 0
7208.3690 - - - Other 0
7208.3710 - - - Of secondary quality 0
7208.3790 - - - Other 0
7208.3810 - - - Of secondary quality 0
7208.3890 - - - Other 0
7208.3910 - - - Of secondary quality 0
7208.3990 - - - Other 0
7208.4010 - - - Of secondary quality 0
7208.4090 - - - Other 0
7208.5110 - - - Of secondary quality 0
7208.5190 - - - Other 0
7208.5210 - - - Of secondary quality 0
7208.5290 - - - Other 0
7208.5310 - - - Of secondary quality 0
7208.5390 - - - Other 0
7208.5410 - - - Of secondary quality 0
7208.5490 - - - Other 0
7208.9010 - - - Of secondary quality 0

205
7208.9090 - - - Other 0
7218.1000 - Ingots and other primary forms 0
7218.9100 - - Of rectangular (other than square) cross- 0
section
7218.9900 - - Other 0
7219.1100 - - Of a thickness exceeding 10 mm 0
7219.1200 - - Of a thickness of 4.75 mm or more but not 0
exceeding 10 mm
7219.1300 - - Of a thickness of 3 mm or more but less than 0
4.75 mm
7219.1400 - - Of a thickness of less than 3 mm 0
7219.2100 - - Of a thickness exceeding 10 mm 0
7219.2200 - - Of a thickness of 4.75 mm or more but not 0
exceeding 10 mm
7219.2310 - - - Of a width up to 700 mm, thickness up to 0
4mm of Series 200, 301, 303, 304, 304L, 316,
316L, 410, 420 & 430
7219.2390 - - - Other 0
7219.2410 - - - Of a width up to 700 mm, of Series 200, 301, 0
303, 304, 304L, 316, 316L, 410, 420 & 430
7219.2490 - - - Other 0
7219.3100 - - Of a thickness of 4.75 mm or more 0
7219.3210 - - - Of a width up to 700 mm, thickness up to 0
4mm of Series 200, 301, 303, 304, 304L, 316,
316L, 410, 420 & 430
7219.3290 - - - Other 0
7219.3310 - - - Of a width up to 700 mm, of Series 200, 301, 0
303, 304, 304L, 316, 316L, 410, 420 & 430
7219.3390 - - - Other 0
7219.3410 - - - Of a width up to 700 mm, of Series 200, 301, 0
303, 304, 304L, 316, 316L, 410, 420 & 430
7219.3490 - - - Other 0
7219.3510 - - - Of a width up to 700 mm, thickness up to 0
4mm of Series 200, 301, 303, 304, 304L, 316,
316L, 410, 420 & 430
7219.3590 - - - Other 0
7219.9010 - - - Sheets in circular shape of all sizes 0
7219.9090 - - - Other 0
7220.1100 - - Of a thickness of 4.75 mm or more 0
7220.1210 - - - Of a thickness up to 4mm of Series 200, 301, 0
303, 304, 304L, 316, 316L, 410, 420 & 430
7220.1290 - - - Other 0

206
7220.2010 - - - Of a thickness up to 4mm of Series 200, 301, 0
303, 304, 304L, 316, 316L, 410, 420 & 430
7220.2090 - - - Other 0
7220.9010 - - - Of a thickness up to 4mm of Series 200, 301, 0
303, 304, 304L, 316, 316L, 410, 420 & 430
7220.9090 - - - Other 0
7225.1100 - - Grain-oriented 0
7225.1900 - - Other 0
7225.3000 - Other, not further worked than hot- rolled, in 0
coils
7225.4000 - Other, not further worked than hot- rolled, not in 0
coils
7226.1100 - - Grain-oriented 0
7226.1900 - - Other 0
7226.2000 - Of high speed steel 0
7226.9100 - - Not further worked than hot-rolled 0
7318.2900 - - Other 16
7407.1090 - - - Other 3
7407.2100 - - Of copper-zinc base alloys (brass) 0
7407.2900 - - Other 0
7411.1090 - - - Other 11
7604.2910 - - - Bars and rods 3
7903.9000 - Other 3
7904.0010 - - - Wire 3
7904.0090 - - - Other 3
7905.0000 Zinc plates, sheets, strip and foil. 3
8308.2000 - Tubular or bifurcated rivets 16
8404.9010 - - - For machines of heading 8404.1000 0
- - - Submersible pumps:
8413.7011 - - - - Submersible pumps having 5 to 10 inches 11
diameters
8413.7019 - - - - Other 3
8421.9110 - - - Of machines of heading 8421.1100 & 0
8421.1900
8421.9910 - - - Of machine of heading 8421.3910, 0
8421.3920 & 8421.3930
8470.2900 - - Other 0
8470.9000 - Other 0
8504.9090 - - - Other 11
8536.4190 - - - Other 0
8536.4990 - - - Other 0
8538.9090 - - - Other 11

207
8547.9000 - Other 16
8548.1010 - - - Batteries plates 0
8548.1090 - - - Other 0
87.03 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those of heading 87.02), including station wagons
and racing cars.
8703.1000 - Vehicles specially designed for traveling on snow, 30
golf cars and similar vehicles.
- Other vehicles, with only spark-ignition internal
combustion reciprocating piston engine:
- - Of a cylinder capacity not exceeding 1,000cc:
- - - Of a cylinder capacity not exceeding 850cc:
8703.2111 - - - -Components for the assembly/ manufacture of 50
vehicles, in any kit form excluding those of headings
8703.2113 and 8703.2115
8703.2112 - - - -Components for the assembly / manufacture of 50
mini van type vehicles, in any kit form
8703.2113 - - - -Mini Vans (CBU) 50
8703.2114 - - - -Components for the assembly/ manufacture of 50
auto rickshaws, in any kit form
8703.2115 - - - - Auto rickshaws (CBU) 50
8703.2119 - - - - Other 50
- - - Of a cylinder capacity exceeding 850cc but not
exceeding 1000cc:
8703.2191 - - - -Components for the assembly / manufacture of 55
vehicles, in any kit form excluding those of heading
8703.2193 and 8703.2195
8703.2192 - - - - Components for the assembly / manufacture of 55
4x4 vehicles, in any kit form
8703.2193 - - - - 4x4 vehicles (CBU) 55
8703.2194 - - - - Components for the assembly / manufacture of 55
Mini Van, in any kit form
8703.2195 - - - - Mini vans (CBU) 55
8703.2199 - - - - Other 55
- - Of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500 cc:
8703.2210 - - - Components for the assembly / manufacture of 60
vehicles, in any kit form excluding those of heading
8703.2240
8703.2220 - - - Vehicles of a cylinder capacity exceeding 1000cc 60
but not exceeding 1300cc
8703.2230 - - - Components for the assembly / manufacture of 60
mini van, in any kit form
8703.2240 - - - Mini vans (CBU) 60
8703.2250 - - - Components for the assembly / manufacture of 60
sport utility vehicles in any kit form

208
8703.2260 - - - Sport utility vehicles 60
8703.2290 - - - Other 60
- - Of a cylinder capacity exceeding 1,500cc but not
exceeding 3,000cc:
- - - Of a capacity exceeding 1,500cc but not
exceeding 1,800cc:
8703.2311 - - - - Components for the assembly / manufacture of 75
vehicles, in any kit form
8703.2312 - - - Components for the assembly / manufacture of 75
sport utility vehicles in any kit form
8703.2313 - - - Sport utility vehicles 75
8703.2319 - - - - Other 75
- - - Other, of a capacity exceeding 1,800cc but not
exceeding 3,000cc:
8703.2321 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form excluding of heading
8703.2323
8703.2322 - - - - Components for the assembly / manufacture of 100
sport utility vehicles 4X4, in any kit form
8703.2323 - - - - Sport utility vehicles (SUVs 4x4) 100
8703.2329 - - - - Other 100
- - Of a cylinder capacity exceeding 3,000cc:
8703.2410 - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.2490 - - - Other 100
- Other vehicles, with only compression- ignition
internal combustion piston engine (diesel or semi-
diesel):
- - Of a cylinder capacity not exceeding 1,500cc:
- - - Of a cylinder capacity not exceeding 850cc:
8703.3111 - - - - Components for the assembly / manufacture of 50
vehicles, in any kit form
8703.3112 - - - - Other 50
- - - - Of a cylinder capacity exceeding 850cc but not
exceeding 1,000cc:
8703.3121 - - - - Components for the assembly / manufacture of 55
vehicles, in any kit form
8703.3129 - - - - Other 55
- - - Of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc:
8703.3131 - - - - Components for the assembly / manufacture of 60
vehicles, in any kit form
8703.3139 - - - - Other 60
- - Of a cylinder capacity exceeding 1,500cc but not
exceeding 2,500 cc:
- - - Of a capacity exceeding 1,500 cc but not
exceeding 1,800 cc:

209
8703.3211 - - - - Components for the assembly / manufacture of 75
vehicles, in any kit form
8703.3219 - - - - Other 75
- - - Other, of a capacity exceeding 1,800 cc but not
exceeding 2,500 cc:
8703.3221 - - - -Components for the assembly/ manufacture of 100
vehicles, in any kit form excluding those of headings
8703.3223, 8703.3225 and 8703.3227
8703.3222 - - - - Components for the assembly / manufacture of 100
sport utility vehicles, in any kit form
8703.3223 - - - - Sport utility vehicles (SUVs 4x4) 100
8703.3224 - - - - Components for assembly / manufacture of all 100
terrain vehicles (4x4), in any kit form
8703.3225 - - - - All terrain vehicles (4x4) 100
8703.3226 - - - -Components for assembly/manufacture of 20
specially designed twin cabin type taxi of sub-
heading 8703.3227.
8703.3227 - - - -Specially designed twin cabin type taxi in CBU, 20
build on girder chassis with the following features:
(1) Attack resistance central division along with
payment tray.
(2) Wheel chair compartment with folding ramp
(3) Taxi meter and two way radio system
(4) Other standard accessories
8703.3229 - - - - Other 100
- - Of a cylinder capacity exceeding 2500cc:
8703.3310 - - - Components for the industrial assembly/ 100
manufacture of vehicles, in any kit form
8703.3390 - - - Other 100
- Other vehicles, with both spark-ignition internal
combustion reciprocating piston engine and electric
motor as motors for propulsion, other than those
capable of being charged by plugging to external
source of electric power:
- - - Of a cylinder capacity not exceeding 850cc:
8703.4011 - - - - Components for the assembly / manufacture of 50
vehicles, in any kit form
8703.4019 - - - - Other 50
- - - Of a cylinder capacity exceeding 850cc but not
exceeding 1000cc:
8703.4021 - - - - Components for the assembly / manufacture of 55
vehicles, in any kit form
8703.4029 - - - - Other 55
- - - Of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc:
8703.4031 - - - - Components for the assembly / manufacture of 60
vehicles, in any kit form
8703.4032 - - - - Vehicles of a cylinder capacity exceeding 60

210
 1000cc but not exceeding 1300cc
8703.4039 - - - - Other 60
- - - Of a capacity exceeding 1,500 cc but not
exceeding 1,800 cc:
8703.4041 - - - - Components for the assembly / manufacture of 75
vehicles, in any kit form
8703.4049 - - - - Other 75
- - - Of a cylinder capacity exceeding 1,800cc but not
exceeding 3,000 cc:
8703.4051 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.4059 - - - - Other 100
- - - Of a cylinder capacity exceeding 3,000cc :
8703.4061 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.4069 - - - - Other 100
- Other vehicles, with both compression-ignition
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for propulsion,
other than those capable of being charged by
plugging to external source of electric power:
- - - Of a cylinder capacity not exceeding 850cc:
8703.5011 - - - - Components for the assembly / manufacture of 50
vehicles, in any kit form
8703.5019 - - - - Other 50
- - - Of a cylinder capacity exceeding 850cc but not
exceeding 1000cc:
8703.5021 - - - - Components for the assembly / manufacture of 55
vehicles, in any kit form
8703.5029 - - - - Other 55
- - - Of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc:
8703.5031 - - - - Components for the assembly / manufacture of 60
vehicles, in any kit form
8703.5039 - - - - Other 60
- - - Of a capacity exceeding 1,500 cc but not
exceeding 1,800 cc:
8703.5041 - - - - Components for the assembly / manufacture of 75
vehicles, in any kit form
8703.5049 - - - - Other 75
- - - Of a cylinder capacity exceeding 1,800cc but not
exceeding 2,500cc:
8703.5051 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.5059 - - - - Other 100
- - - Of a cylinder capacity exceeding exceeding
2,500cc:

211
8703.5061 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.5069 - - - - Other 100
- Other vehicles, with both spark-ignition internal
combustion reciprocating piston engine and electric
motor as motors for propulsion, capable of being
charged by plugging to external source of electric
power:
- - - Of a cylinder capacity not exceeding 850cc:
8703.6011 - - - - Components for the assembly / manufacture of 50
vehicles, in any kit form
8703.6019 - - - - Other 50
- - - Of a cylinder capacity exceeding 850cc but not
exceeding 1000cc:
8703.6021 - - - - Components for the assembly / manufacture of 55
vehicles, in any kit form
8703.6029 - - - - Other 55
- - - Of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc:
8703.6031 - - - - Components for the assembly / manufacture of 60
vehicles, in any kit form
8703.6032 - - - Vehicles of a cylinder capacity exceeding 60
1,000cc but not exceeding 1,300cc
8703.6039 - - - - Other 60
- - - Of a capacity exceeding 1,500 cc but not
exceeding 1,800 cc:
8703.6041 - - - - Components for the assembly / manufacture of 75
vehicles, in any kit form
8703.6049 - - - - Other 75
- - - Of a cylinder capacity exceeding 1,800cc but not
exceeding 3,000 cc:
8703.6051 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.6059 - - - - Other 100
- - - Of a cylinder capacity exceeding 3,000cc:
8703.6061 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.6069 - - - - Other 100
- Other vehicles, with both compression-ignition
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for propulsion,
capable of being charged by plugging to external
source of electric power:
- - - Of a cylinder capacity not exceeding 850cc:
8703.7011 - - - - Components for the assembly / manufacture of 50
vehicles, in any kit form
8703.7019 - - - - Other 50

212
 - - - Of a cylinder capacity exceeding 850cc but not
exceeding 1,000cc:
8703.7021 - - - - Components for the assembly / manufacture of 55
vehicles, in any kit form
8703.7029 - - - - Other 55
- - - Of a cylinder capacity exceeding 1,000cc but not
exceeding 1,500cc:
8703.7031 - - - - Components for the assembly / manufacture of 60
vehicles, in any kit form
8703.7039 - - - - Other 60
- - - Of a capacity exceeding 1,500 cc but not
exceeding 1,800cc:
8703.7041 - - - - Components for the assembly / manufacture of 75
vehicles, in any kit form
8703.7049 - - - - Other 75
- - - Of a cylinder capacity exceeding 1,800cc but not
exceeding 2,500cc:
8703.7051 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.7059 - - - - Other 100
- - - Of a cylinder capacity exceeding exceeding
2,500cc:
8703.7061 - - - - Components for the assembly / manufacture of 100
vehicles, in any kit form
8703.7069 - - - - Other 100
- Other vehicles, with only electric motor for
propulsion:
8703.8010 - - - Components for the assembly / manufacture of 50
vehicles, in any kit form excluding those of heading
8703.8030
8703.8020 - - - Components for the assembly / manufacture of 50
electric auto rickshaw, in any kit form
8703.8030 - - - Electric auto rickshaw (CBU) 50
8703.8090 - - - Other 50
8703.9000 - Other 100
9011.1000 - Stereoscopic microscopes 0
9011.2000 - Other microscopes, for photomicrography, 0
cinephotomicrography or micro projection
9011.8000 - Other microscopes 0
9011.9000 - Parts and accessories 0
9012.1000 - Microscopes other than optical microscopes; 0
diffraction apparatus
9012.9000 - Parts and accessories 0
9013.1000 - Telescopic sights for fitting to arms; periscopes; 0
telescopes designed to form parts of machines,
appliances, instruments or apparatus of this
Chapter or Section XVI

213
9013.2000 - Lasers, other than laser diodes 0
9013.9000 - Parts and accessories 0
9018.1100 - - Electro-cardiographs 0
9018.1200 - - Ultrasonic scanning apparatus 0
9018.1300 - - Magnetic resonance imaging apparatus 0
9018.1400 - - Scintigraphic apparatus 0
9018.1900 - - Other 0
9018.2000 - Ultra- violet or infra- red ray apparatus 0
9018.3931 - - - -Suction 0
9018.3932 - - - -Pulmonary artery 0
9018.3933 - - - -Foly's 0
9018.3939 - - - -Other 0
9018.3950 - - - Surgical needles 0
9018.3960 - - - Endo tracheal tube 0
9018.3970 - - - Balloons 0
9018.3990 - - - Other 0
9018.4100 - - Dental drill engines, whether or not combined 0
on a single base with other dental equipment
9018.4900 - - Other 0
9018.5000 - Other ophthalmic instruments and appliances 0
9018.9010 - - - Anesthesia apparatus 0
9018.9020 - - - Stethoscopes 0
9018.9050 - - - Sphygmomano-meter 0
9018.9060 - - - Infant incubators 0
9018.9070 - - - Fibre dializers 0
9018.9090 - - - Other 0
9019.1000 - Mechano- therapy appliances; massage 0
apparatus; psychological aptitude- testing
apparatus
9019.2010 - - - Oxygenator with accessories 0
9019.2020 - - - Ozone therapy apparatus 0
9019.2030 - - - Acrosol therapy apparatus 0
9019.2090 - - - Other 0
9020.0010 - - - Gas masks 0
9020.0020 - - - Other breathing appliances 0
9021.1000 - Orthopaedic or fracture appliances 0
9021.2100 - - Artificial teeth 0
9021.2900 - - Other 0
9021.3100 - - Artificial joints 0
9021.3900 - - Other 0
9021.4000 - Hearing aids, excluding parts and accessories 0
9021.5000 - Pacemakers for stimulating heart muscles, 0

214
 excluding parts and accessories
9021.9000 - Other 0
9022.1200 - - Computed tomography apparatus 0
9022.1300 - - Other, for dental uses 0
9022.1400 - - Other, for medical, surgical or veterinary uses 0
9022.1900 - - For other uses 0
9022.2100 - - For medical, surgical, dental or veterinary uses 0
9022.2900 - - For other uses 0
9022.3000 - X- ray tubes 0
9022.9000 - Other, including parts and accessories 0
9023.0000 Instruments, apparatus and models, designed for 0
demonstrational purposes (for example, in
education or exhibitions), unsuitable for other
uses.
9024.1000 - Machines and appliances for testing metals 0
9024.8000 - Other machines and appliances 0
9024.9000 - Parts and accessories 0
9025.1110 - - - Thermometers, clinical 0
9025.1190 - - - Other 0
9025.1900 - - Other 0
9025.8010 - - - Hydrometers 0
9025.8020 - - - Psychrometers 0
9025.8090 - - - Other 0
9025.9000 - Parts and accessories 0
9026.1090 - - - Other 0
9026.2000 - For measuring or checking pressure 0
9026.8000 - Other instruments or apparatus 0
9026.9000 - Parts and accessories 0
9027.1000 - Gas or smoke analysis apparatus 0
9027.2000 - Chromatographs and electrophoresis 0
instruments
9027.3000 - Spectrometers, spectrophotometers and 0
spectrographs using optical radiations (UV,
visible, IR)
9027.5000 - Other instruments and apparatus using optical 0
radiations (UV, visible, IR)
9027.8000 - Other instruments and apparatus 0
9027.9000 - Microtomes; parts and accessories 0
9030.1000 - Instruments and apparatus for measuring or 0
detecting ionising radiations
9030.2000 - Oscilloscopes and oscillographs 0
9030.3100 - - Multimeters without a recording device 0
9030.3200 - - Multimeters with a recording device 0

215
9030.3330 - - - Ampere-meter 0
9030.3390 - - - Other 0
9030.3900 - - Other, with a recording device 0
9030.4000 - Other instruments and apparatus, specially 0
designed for telecommunications (for example,
cross- talk meters, gain measuring instruments,
distortion factor meters, psophometers)
9030.8200 - - For measuring or checking semiconductor 0
wafers or devices
9030.8400 - - Other, with a recording device 0
9030.9000 - Parts and accessories 0
9031.1000 - Machines for balancing mechanical parts 0
9031.2000 - Test benches 0
9031.4100 - - For inspecting semiconductor wafers or 0
devices or for inspecting photomasks or reticles
used in manufacturing semiconductor devices
9031.4900 - - Other 0
9031.8000 - Other instruments, appliances and machines 0
9031.9000 - Parts and accessories 0
9032.2000 - Manostats 0
9032.8100 - - Hydraulic or pneumatic 0
9032.8990 - - - Other 0
9032.9000 - Parts and accessories 0
9033.0010 - - - Of hearings aids 0
9033.0020 - - - Pacing wire 0
9033.0090 - - - Other 11
9606.2100 - - Of plastics, not covered with textile material 16
9606.2920 - - - Buttons 11
9607.1900 - - Other 16
9908 Goods received as Gift or donation: 0
(i) Goods received as gift or donation from a
foreign government or organization by the
Federal or Provincial Government or any public
sector organization subject to recommendation of
the Federal Government and concurrence by the
Federal Board of Revenue.
(ii)Goods received as gift by Pakistani
organizations from Church World Services or the
Catholic Relief Services as are certified by the
Ministry of National Health Services Regulation
and Coordination (NHSRC), that these imports
are made under agreements signed by the
Government of Pakistan with the Church World
Service and with the Catholic Relief Service

216
9909 Articles, value of which does not exceed 0
Rs.30,000/- per parcel, if imported through post
or courier service as unsolicited gift parcel.

9917 (1) Goods imported into and exported (except to 0

tariff area of Pakistan) from the Export
Processing Zones established under the Export
Processing Zone Authority Ordinance, 1980 (IV
of 1980) and any enactment relating to Gwadar
Special Economic Zone, subject to such
conditions, limitations and restrictions as the
Federal Board of Revenue may impose from time
to time.
(2) Capital goods, as defined in the preamble of
Part-I of the Fifth Schedule to the Customs Act,
and firefighting equipment, except the items listed
under Chapter 87 of the Pakistan Customs Tariff,
imported for setting up of a Special Economic
Zone (SEZ) by zone developers and for
installation in that zone by Zone Enterprises, on
one-time basis as prescribed in the SEZ Act,
2012 and rules thereunder subject to such
conditions, limitations and restrictions as the
Federal Board of Revenue may impose from time
to time. Co-developer as defined in Special
Economic Zone Rules, 2013, shall also be
entitled to avail the same incentives and
exemptions for the same period as available to
the Developer under the SEZ Act 2012, subject
to condition that the Developer of the SEZ
relinquishes its rights to the incentives and
exemptions in favour of the Co-developer;
provided further that the respective Special
Economic Zone Authority duly endorses such
reassignment, and ensures that such
reassignment shall not be misused.
(3) Following imports for construction,
development and operations of Gwadar port and
Free Zone Area subject to such conditions,
limitations and restrictions as the Federal Board
of Revenue may impose from time to time: -
(i) Equipments and materials (plant,
machinery, equipment, appliances and

217
 accessories), imported by the Concession
holder, its operating companies including
Gwadar International Terminals Limited
and Gwadar Marine Services Limited, and
their contractors and sub-contractors
exclusively for construction and operation
of the terminals and the Free Zone Area
for a period of forty (40) years;
(ii) Ship bunker oils imported by the
Concession holder for the sole purposes of
supplying fuels and lubricants to all visiting
ships including foreign and local and
fishing vessels at Gwadar Port for a period
of forty (40) years;
(iii) Vehicles imported by the concession
holder and its operating companies for a
period of twenty-three (23) years for
construction, development and operations
of Gwadar Port and Free Zone Area under
the regulatory mechanism. The regulatory
mechanism for such vehicles, including the
number and types importable, shall be
devised by the Ministry of Port & Shipping
and FBR (in consultation with the
Provincial Government if so required) and
notified by the FBR;
(iv) Imports by the following businesses to be
established in the Gwadar Free Zone Area
for a period of 23 years with effect from 1st
July, 2016, packaging, distribution, stuffing
and de-stuffing, CFS, container yard,
warehousing including cool and cold
rooms, transhipment, labelling, light end
assembly and re-assembly, imports and
exports/value added exports, value adding
of imports, other similar or related
businesses activities and such commercial
activities as are required to support the
free zone.
4(i) Capital goods including but not limited to
materials, plant, machinery, hardware,
equipment and software for a period of ten
years as prescribed in the Special
Technology Zone Authority Ordinance,
2020 (XIII of 2020), if not manufactured
locally, imported from the date of signing of

218
 the development agreement for
consumption within zones by the Special
Technology Zones Authority and zone
developers, subject to such conditions,
limitations and restrictions as the Federal
Board of Revenue may impose from time
to time; and
(ii) Capital goods including but not limited to
materials, plant, machinery, hardware,
equipment and software for a period of ten
years as prescribed in the Special
Technology Zone Authority Ordinance,
2020 (XIII of 2020), if not manufactured
locally, imported from the date of issuance
of license by the Special Technology
Zones Authority for consumption within
zones by the said Authority and zone
enterprises, subject to such conditions,
limitations and restrictions as the Federal
Board of Revenue may impose from time
to time.

5. Imports by persons as authorized under

Export Facilitation Scheme, 2021 notified
by the Federal Board of Revenue with
such conditions, limitations and
restrictions.

9920 Temporary Imports: 0‖

Goods mentioned below, imported temporarily
into Pakistan with a view to subsequent
exportation, subject to furnishing of
undertaking/bond by the importers as well as
their sponsoring Ministry/ Department/ Embassy:
1. Excavation equipment and consumable stores
imported by a foreign archaeological mission to
whom a license for archaeological excavation
has been granted by the Federal Government or
a Provincial Government.
2. Scientific and educational equipment imported
for Scientific, educational or cultural seminars in
Pakistan on the recommendation of the
concerned Ministry.

219
3. Goods imported for display at international or
single country exhibition organized by foreign
missions or imported by or through any Ministry
of Government of Pakistan provided that the
imported promotional and advertising material
including technical literature, pamphlets,
brochures and other give-aways of no
commercial value which are distributed free of
cost by the exhibitors during the course of such
exhibition shall not be required to be exported.
4. Machinery imported by the representatives of
foreign commercial firms for demonstration
purposes imported by or through the Ministry of
Commerce or the Ministry of Foreign Affairs.
5. Equipment and materials imported by foreign
nationals such as journalists, press
photographers, members of television teams,
broadcasting units and film companies subject to
endorsement on their passports. The duties shall
be charged if such importer fails to prove their re-
export at the time of departure.
6. Equipment, materials and special food stuff
imported by mountaineering expeditions. In case
the equipment and material is not exported the
expeditions may donate such equipment and
produce a certificate from the Secretary of that
club to the effect that the equipment and material
so imported has been donated by that expedition
to that club. Special food stuff can however, be
consumed by them.
7. Professional and technical apparatus/
equipment/ instruments imported by foreign
nationals, experts and athlete etc. participating in
an international event (including but not limited to
sports events) or under any international
arrangement for use solely during such event or
arrangement subject to endorsement on their
passports. The goods allowed temporary
admission shall be identifiable at the time of
import and subsequent re-export. Provided the
condition of furnishing undertaking/bond by such
foreign nationals will not be applicable for this
clause.

220
 *****

THE SECOND SCHEDULE

[See Section 3(36)]

In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted,

namely: -

―THE FIFTH SCHEDULE

[see section 18(1A)]

Part-I

Import 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 conditions as
specified in column (5) of the Table below: -
(i) the imported goods as are not listed in the locally manufactured items, notified through a

Customs General Order issued by the Federal Board of Revenue (FBR) from time to time

or, as the case may be, certified as such by the Engineering Development Board:

Provided that the condition of ―local manufacturing‖ shall not be applicable on

import of machinery, equipment and other capital goods imported as plant for setting up

of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in

respect of those power projects which are on IPP mode meant for supply of electricity to

national grid;

221
 Provided further that condition of local manufacturing shall not be applicable for a

period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021,

against [Link].12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on

import of machinery, equipment and other capital goods imported for new private

transmission lines projects under the valid contract (s) or letter (s) of credit and the total

C&F value of such imports for the project is US $ 50 million or above duly certified by the

Ministry of Energy (Power Division);

Provided further that condition of local manufacturing shall not be applicable

against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported

by registered pharmaceutical manufacturers for their own use subject to NOC from

Ministry of Health.

(ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or
the person next in hierarchy duly authorized by the Chief Executive or Head of
the importing company shall certify in the prescribed manner and format as per
Annex-A that the imported items are the company’s bona fide requirement. He
shall furnish all relevant information online to Pakistan Customs Computerized
System against a specific user ID and password obtained under section 155D of
the Customs Act, 1969 IV of 1969). In already computerized Collectorates or
Customs stations where the Pakistan Customs Computerized System is not
operational, the Director Reforms and Automation or any other person authorized
by the Collector in this behalf shall enter the requisite information in the Pakistan
Customs Computerized System on daily basis, whereas entry of the data
obtained from the customs stations which have not yet been computerized shall
be made on weekly basis;

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

(iv) For "Respective Headings" entries in column (3) of the Table against which more than
one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11%
shall be applicable only for such goods which are chargeable to 3% or 11% duty under
the First Schedule to Customs Act, 1969.

(v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-
exported on the conclusion of the project, may be allowed retention or transfer after
conclusion of the project, from one company or project to another entitled company or

222
project, with prior approval of the Board, against payment of 0.25% surcharge on C&F
value of the goods for each year of retention, besides payment of duties and taxes,
chargeable, if any.

Explanation. - Capital Goods mean any plant, machinery, equipment, spares and
accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs
Tariff, required for-

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

(b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture,

livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and
infrastructure development of SEZs by Zone Developer.

223
 TABLE

S. PCT Code Customs Conditions

No. Description Duty (%)
(1) (2) (3) (4) (5)
1 Agricultural Machinery
A) Tillage and seed bed preparation Nil
equipment.
(1). Rotavator. 8432.8010 0%
(2). Cultivator. 8432.2910 0%
(3). Ridger. 8432.8090 0%
(4). Sub soiler. 8432.3900 0%
(5). Rotary slasher. 8432.8090 0%
(6). Chisel plough 8432.1010 0%
(7). Ditcher. 8432.1090 0%
(8). Border disc. 8432.2990 0%
(9). Disc harrow. 8432.2100 0%
(10). Bar harrow. 8432.2990 0%
(11). Mould board plow. 8432.1090 0%
(12). Tractor rear or front blade. 8430.6900 0%
(13). Land leveler or land planer. 8430.6900 0%
(14). Rotary tiller. 8432.8090 0%
(15). Disc plow. 8432.1090 0%
(16). Soil scrapper. 8432.8090 0%
(17). K.R. Karundi. 8432.8090 0%
(18). Tractor mounted trencher 8701.9220 2%
8701.9320
(19). Land leveler. 8430.6900 0%
(20). Laser land leveler comprising of laser Respective 0%
transmitter, laser receiver, control box, headings
rigid mast pack, with or without scrapper
B) Seeding or Planting Equipment. Nil
(1). Seed-cum-fertilizer drill (wheat, rice 8432.3100 0%
barley, etc).
(2). Cotton or maize planter with fertilizer 8432.3900 0%
attachment
(3). Potato planter. 8432.3900 0%
(4). Fertilizer or manure spreader or 8432.4100 0%
broadcaster. 8432.4200
(5). Rice transplanter. 8432.3900 0%
(6). Canola or sunflower drill. 8432.3100 0%
(7). Sugar cane planter 8432.3900 0%
C) Irrigation, Drainage and Agro-Chemical Nil
Application Equipment
(1). Submersible pumps (up to 75 lbs and 8413.7010 0%
head 150 meters) and field drainage
pumps.
(2). Sprinklers including high and low 8424.8200 0%
pressure (center pivotal), system, 8424.2010
conventional sprinkler equipment, water
reel traveling sprinkler, drip or trickle
irrigation equipment, mint irrigation
sprinkler system.

224
(3). Air release valves, pressure gauges, 8481.1000 0%
water meters, back flow preventers and 8481.3000
automatic controllers. 9026.2000
9032.8990
(4). Tubewells filters or strainers. 8421.2100 2%
(5). Knapsack sprayers. 8424.2010 0%
(6). Granular applicator. 8424.2010 0%
(7). Boom or field sprayers. 8424.2010 0%
(8). Self-propelled sprayers. 8424.2010 0%
(9). Orchard sprayers. 8424.2010 0%
(D) Harvesting, Threshing and Storage Nil
Equipment.
(1). Wheat thresher 8433.5200 0%
(2). Maize or groundnut thresher or Sheller. 8433.5200 0%
(3). Groundnut digger. 8433.5900 0%
(4). Potato digger or harvester. 8433.5300 0%
(5). Sunflower thrasher. 8433.5200 0%
(6). Post hole digger. 8433.5900 0%
(7). Straw balers. 8433.4000 0%
(8). Fodder rake. 8201.3000 0%
8433.5900
(9). Wheat or rice reaper. 8433.5900 0%
(10). Chaff or fodder cutter. 8433.5900 0%
(11). Cotton picker. 8433.5900 0%
(12). Onion or garlic harvester. 8433.5200 0%
(13). Sugar harvester. 8433.5200 0%
(14). Reaping machines. 8433.5900 0%
(15). Combined harvesters (Upto five years 8433.5100 0%
old).
(16). Pruner/sheers. 8433.5900 0%
(17). Fodder/forage wagon. 8716.8090 5%

E) Fertilizer and Plant Protection Equipment. Nil

(1). Spray pumps (diaphragm type). 8413.8100 5%
(2). All types of mist blowers. 8414.5990 5%
F) Dairy, Livestock and poultry, machinery Nil

(1). Milk chillers. 8418.6910 2%

8418.6990
(2). Tubular heat exchanger (for 8419.5000 2%
pasteurization).
(3). Milk processing plant, milk spray drying 8419.8100 2%
plant, Milk UHT plant. 8419.3900 0%
(4). Grain storage silos for poultry. Respective 2%
headings
(5). Insulated sand witch panels Respective 2%
headings
(6). Dairy, livestock and poultry sheds. 9406.1020 2%
9406.9020
(7). Milk filters. 8421.2900 2%
(8). Incubators, brooders and other poultry 8436.2100 0%
equipment 8436.2900

225
(9). Machinery for animal feed stuff 8436.1000 0%

(10). Any other machinery and equipment for Ch. 84 3% If imported by

manufacturing of dairy products & manufacturers
85 which are members
of Pakistan Dairy
Association.
(11) Fans for use in dairy sheds 8414.5990 3% If imported by

members of

Corporate Dairy

Farmers

Association.

(G) Post-harvest Handling and Processing Nil

and Miscellaneous Machinery.
(1). Vegetable and fruits cleaning and sorting 8437.1000 0%
or grading equipment.

(2). Fodder and feed cube maker equipment. 8433.4000 0%

(3). Milking machines. 8434.1000 0%

(4). Pre-fabricated CO2 Controlled Stores. 9406.1090 2% In respect of goods

9406.9090 mentioned in
Column (2) read
with PCT mentioned
in Column (3), the
Ministry of National
Food Security and
Research shall
certify in the
prescribed manner
and format as per
Annex-B to the
effect that the
imported goods are
bona fide
requirement for use
in the Agriculture
sector. The
Authorized Officer
of the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,

226
 1969.

(5). Grain storage silos duly fitted with 8479.8990 0% Nil

mechanical systems i.e. sweep auger
system, temperature control system,
aeration system and roof exhaust system
etc., imported during the period
st
commencing on the 1 July, 2021 and
th
ending on the 30 June, 2026.
H) Green House Farming and Other Green 1. In respect of
House Equipment. goods of mentioned
in Column (2) read
(1). Geo-synthetic liners (PP/PE Geo 3921.9010 3% with PCTs
synthetic films of more than 500 microns). 3921.9090 5% mentioned in
Column (3), the
(2). Greenhouses (prefabricated). 9406.1010 0% Ministry of National
9406.9010 Food Security and
Research shall
(3). Tunnel farming equipment consisting of certify in the
the following:- prescribed manner
and format as per
(a) Plastic covering and mulch film 3920.1000 0% Annex-B to the
3926.9099 effect that the
(b) Anti-insect net. imported goods are
5608.1900 0% bona fide
(c) Shade net. requirement for use
5608.9000 0% in the Agriculture
sector. The
Authorized Officer
of the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall
not be sold or
otherwise disposed
of within a period of
five years of its
import except with
the prior approval of
the FBR.
(I) Machinery, Equipment and Other Capital 1. In respect of
Goods for Miscellaneous Agro-Based goods of mentioned
Industries like Milk Processing, Fruit, in Column (2) read
Vegetable or Flowers Grading, Picking or with PCTs
Processing etc. mentioned in
(1). Evaporators for juice concentrate. 8419.8990 5% Column (3), the
Ministry of National
(2). Machinery used for dehydration and 8419.3100 0%

227
 freezing. 8418.6990 5% Food Security and
(3). Heat exchange unit. 8419.5000 5% Research shall
certify in the
(4). Machinery used for filtering and refining 8421.2200 5%
prescribed manner
of pulps/juices.
and format as per
(5). Complete Rice Par Boiling Plant. 8419.8990 & 5%
Annex-B to the
Respective
effect that the
Headings 0, 3%, 5%
imported goods are
bona fide
requirement for use
in the Agriculture
sector. The
Authorized Officer
of the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. Condition (iv) of
the preamble.

(J) Horticulture and Floriculture Condition (iv) of the

(1). Machines for making cartons, boxes, 8441.3000 5% preamble.
cases, tubes, drums or similar containers,
other than by moulding
(2). PU panels (Insulation). Respective 5%
headings
(3). Generator sets 10 to 25 KVA. 8502.1120 5%
8502.1130 5%
(4). Refrigerating machines with engine fitted 8418.6920 5%
on common base for refrigerated
containers.
(5). Other refrigerating or freezing chests, 8418.5000 5%
cabinets.
(6). Tubes, pipes and hollow profiles of iron 7304.3100 5%
and steel. 7304.3900 5%
(7). Hand tools. Respective 3%, 5%
Headings
(K) Fish or shrimp farming and seafood Nil
processing machinery and equipment.
(1). Compressor 8414.8090 5%
(2). Generator 8502.1130 5%
8502.1190 5%
(3). Condenser 8502.1200 5%
(4). Flat freezer 8418.9990 5%
(5). Boast freezer 8418.3000 5%
(6). Fiber glass tubs 8418.4000 5%
(7). Insulated plants 7019.9090 5%
(8). Flake ice plants 8418.6990 5%

228
 (9). Water aerators 8414.8090 2%
(10). Feed pellet (Floating Type) machine 8438.8020 0%
2 Machinery and equipment for development Respective 0%,3%,5% Condition (iv) of the
of grain handling and storage facilities Headings preamble.
including silos.
3 Cool chain machinery, equipment including Respective 0%,3%, 1. If imported by
Capital goods. Headings 5% Cool Chain Industry
including such
sectors engaged in
establishing or
providing cool chain
activities or part
thereof.
2. Condition (iv) of
the preamble.
4 Machinery and equipment for initial Respective 0%,3%, Condition (iv) of the
installation, balancing, modernization, Headings 5% preamble.
replacement or expansion of desalination
plants, coal firing system, gas processing
plants and oil and gas field prospecting.
5 Following machinery, equipment, apparatus, 1. The project
and medical, surgical, dental and veterinary requirement shall
furniture, materials, fixtures and fittings be approved by the
imported by hospitals and medical or Board of Investment
diagnostic institutes: - (BOI). The
A. Medical Equipment. Authorized Officer
1) Dentist chairs. 9402.1010 5% of BOI shall certify
the item wise
2) Medical surgical dental or veterinary 9402.9090 5%
furniture. requirement of the
project in the
3) Operating Table. 9402.9010 5%
prescribed format
4) Emergency Operating Lights. 9405.4090 5% and manner as per
5) Hospital Beds with mechanical fittings. 9402.9020 5% Annex-B and shall
furnish all relevant
6) Gymnasium equipment. Respective 0%,3%,5%
information Online
Headings
to Pakistan
7) Cooling Cabinet. 9506.9100 5% Customs
8) Refrigerated Liquid Bath. 8418.5000 5% Computerized
9) Contrast Media Injections (for use in 3824.9999 5% System against a
Angiography & MRI etc). 3822.0000 5% specific user ID and
password obtained
B. Cardiology/Cardiac Surgery Equipment
under Section 155D
1) Cannulas. 9018.3940 5% of the Customs Act,
2) Manifolds. 8481.8090 5% 1969 (IV of 1969);
3) Intra venous cannula i.v. catheter. 9018.3940 5%
C. Disposable Medical Devices 2. The goods shall
not be sold or
1) Self-disabling safety sterile syringes. 9018.3110 5% otherwise disposed
2) Insulin syringes. 9018.3110 5% of without prior
D. Other Related Equipment approval of the FBR
and the payment of
1) Fire extinguisher. 8424.1000 5%
customs-duties and
2) Fixtures & fittings for hospitals Respective 0%,3%,5%
taxes at statutory
Headings
rates be leviable at
the time of import.

229
 Breach of this
condition shall be
construed as a
criminal offence
under the Customs
Act, 1969 (IV of
1969).

3. For sub-entry at
serial A (6) and sub-
entry at serial D (2)
Condition (iv) of the
preamble.

6. 1. Machinery, equipment, materials, capital Respective 0% 1. This concession

goods, specialized vehicles (4x4 non luxury) Headings shall be available to
i.e. single or double cabin pickups, those Mineral
accessories, spares, chemicals and Exploration and
consumables meant for mineral exploration Extraction
phase. Companies or their
authorized
2. Construction machinery, equipment and operators or
specialized vehicles, excluding passenger contractors who
vehicles, imported on temporary basis as hold permits,
required for the exploration phase. licenses, leases and
who enter into
agreements with the
Government of
Pakistan or a
Provincial
Government.

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

230
 3. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties& taxesas
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties& taxes as
were applicable at
the time of import.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

7 1. Machinery, equipment, materials, capital Respective 0%,3%,5% [Link] concession

goods, specialized vehicles (4x4 non luxury) Headings shall be available to
i.e. single or double cabin pickups, those Mineral
accessories, spares, chemicals and Exploration and
consumables meant for mine construction Extraction
phase or extraction phase. Imports made for Companies or their
mine construction phase shall also be authorized
entitled to deferred payment of duty for a operators or
period of five years. However, a surcharge @ contractors who

231
6% per annum shall be charged on the hold permits,
deferred amount. licenses, leases and
who enter into
2. Construction machinery, equipment and agreements with the
specialized vehicles, excluding passenger Government of
vehicles, imported on temporary basis as Pakistan or a
required for mine construction or extraction Provincial
phase. Government.
2. Temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
the statutory rate of
customs duty and
sales tax and the
amount payable
under this
Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.
3. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment

232
 of statutory rates of
duties & taxes as
were applicable at
the time of import.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.
4. Condition (iv) of
the preamble.
8 Coal mining machinery, equipment, spares, Respective 0% [Link] concession
including vehicles for site use i.e. single or Headings shall be available to
double cabin pickups imported for Thar Coal those Mining
Field. Companies or their
authorized
operators or
contractors who
hold permits,
licenses, leases and
who enter into
agreements with the
Government of
Pakistan or a
Provincial
Government.

233
 2. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

234
9 1. Machinery, equipment and spares meant Respective 0%,3%,5% 1. This concession
for initial installation, balancing, Headings shall also be
modernization, replacement or expansion of available to primary
projects for power generation through oil, contractors of the
gas, coal, wind and wave energy including project upon
under construction projects, which entered fulfillment of the
into an implementation agreement with the following conditions,
Government of Pakistan. namely:-
2. Construction machinery, equipment and
specialized vehicles, excluding passenger (a)the contractor
vehicles, imported on temporary basis as shall submit a
required for the construction of project. copy of the
contract or
agreement
under which he
intends to import
the goods for
the project;

(b) the chief

executive or
head of the
contracting
company shall
certify in the
prescribed
manner and
format as per
Annex-A that
the imported
goods are the
project’s bona
fide
requirements;
and

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

235
 exported on
conclusion of the
project.

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The construction
machinery may,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

4. Condition (iv) of
the preamble.

236
10 1. Machinery, equipment and spares meant Respective 0%,3%,5% -do-
for initial installation, balancing, Headings
modernization, replacement or expansion of
projects for power generation through gas,
coal, hydel and oil including under
construction projects.

2. Construction machinery, equipment and

specialized vehicles, excluding passenger
vehicles, imported on temporary basis as
required for the construction of project.

11. 1. Machinery, equipment and spares meant Respective 0% [Link] concession

for initial installation, balancing, Headings shall also be
modernization, replacement or expansion of available to primary
projects for power generation through contractors of the
nuclear and renewable energy sources like project upon
solar, wind, micro-hydel, bio-energy, ocean, fulfillment of the
waste-to-energy and hydrogen cell etc. following conditions,
namely: -
2. Construction machinery, equipment and
specialized vehicles, excluding passenger (a)the contractor
vehicles, imported on temporary basis as shall submit a copy
required for the construction of project. of the contract or
agreement under
Explanation:-The expression ―projects for which he intends to
power generation‖ means any project for import the goods for
generation of electricity whether small, the project;
medium or large and whether for supply to
the national grid or to any other user or for (b) the chief
in house consumption. executive or head of
the contracting
company shall
certify in the
prescribed manner
and format as per
Annex-A that the
imported goods are
the project’s bona
fide requirements;
and

2. temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
the statutory rate of
customs duty and
sales tax and the
amount payable

237
 under this
Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.
3. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties &taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The construction
machinery may,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the

238
 Chief Collector of
Customs.

12 1. Machinery and equipment meant for Respective 0%,3%, [Link] concession

power transmission and grid stations Headings 5% shall also be
including under construction projects. available to primary
Explanation.- For the purpose of this contractors of the
concession ―machinery and equipment‖ shall project upon
mean:- fulfillment of the
(a) machinery and equipment operated by following conditions,
power of any description, such as used in namely:-
the generation of power;
(b) apparatus, appliances, metering and testing (a)the contractor
apparatus, mechanical and electrical control, shall submit a copy
transmission gear and transmission tower, of the contract or
power transmission and distribution cables and agreement under
conductors, insulators, damper spacer and which he intends to
hardware and parts thereof adapted to be used import the goods for
in conjunction with the machinery and the project;
equipment as specified in clause (a) above; and
c) Components parts of machinery and (b) the chief
equipment, as specified in clauses (a) and (b) executive or head of
above, identifiable for use in or with machinery the contracting
imported for the project and equipment including company shall
spares for the purposes of the project. certify in the
prescribed manner
2. Construction machinery, equipment and and format as per
specialized vehicles, excluding passenger Annex-A that the
vehicles, imported on temporary basis as imported goods are
required for the construction of the project. the project’s bona
fide requirements;
and

2. temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
the statutory rate of
customs duty and
sales tax and the
amount payable

239
 under this
Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The construction
machinery may,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to

240
 prior approval of the
Chief Collector of
Customs.

4. Condition (iv) of
the preamble.

13 Following machinery, equipment and other Nil

education and research related items
imported by technical institutes, training
institutes, research institutes, schools,
colleges and universities:-
1) Quartz reactor tubes and holders designed 7017.1010 0%
for insertion into diffusion and oxidation
furnaces for production of semiconductor
wafers.
2) Other dryers. 8419.3900 0%
3) Filtering or purifying machinery and 8421.2100 0%
apparatus for water.
4) Other filtering or purifying machinery and 8421.2900 0%
apparatus for liquids.
5) Personal weighing machines, including 8423.1000 0%
baby scales; household scales.
6) Scales for continuous weighing of goods on 8423.2000 0%
conveyors.
7) Constant weighing scales and scales for 8423.3000 0%
discharging a predetermined weight of
material into a bag or container, including
hopper scales.
8) Other weighing machinery having a 8423.8100 0%
maximum weighing capacity not exceeding
30 kg.
9) Other weighing machinery having a 8423.8200 0%
maximum weighing capacity exceeding 30
kg but not exceeding 5,000kg.
10) Other weighing machinery. 8423.8900 0%
11) Weighing machine weights of all kinds; 8423.9000 0%
parts of weighing machinery of machines of
heading 8423.2000 & 8423.3000.
12) Other weighing machine weights of all 8423.9000 0%
kinds; parts of weighing machinery of
machines of heading 8423.2000 &
8423.3000.
13) Networking equipment like routers, LAN 8517.6970 0%

241
 bridges, hubs excluding switches and
repeaters.
14) Other furnaces and ovens. 8514.3000 0%
15) Electronic balances of a sensitivity of 5 cg 9016.0010 0%
or better, with or without weights.
16) Other balances of a sensitivity of 5 cg or 9016.0090 0%
better, with or without weights.
17) Thermostats of a kind used in refrigerators 9032.1010 0%
and air-conditioners.
18) Other thermostats. 9032.1090 0%
19) Manostats. 9032.2000 0%
20) Other instruments and apparatus hydraulic 9032.8100 0%
or pneumatic.
21) Other instruments and apparatus. 9032.8990 0%
22) Parts and accessories of automatic 9032.9000 0%
regulating or controlling instruments and
apparatus.
23) Spares, accessories and reagents for Respective 0%
scientific equipment. Headings
14 Machinery, equipment, raw materials, Respective 0% Condition (iv) of the
components and other capital goods for use Headings
in buildings, fittings, repairing or refitting of preamble.
ships, boats or floating structures imported
by Karachi Shipyard and Engineering Works
Limited.

15 Machinery, equipment and other capital Respective 0%, 3%, Condition (iv) of the
goods meant for initial installation, Headings 10%
balancing, modernization, replacement or preamble.
expansion of oil refining (mineral oil and
other value added petroleum products),
petrochemical and petrochemical
downstream products including fibers and
heavy chemical industry, cryogenic facility
for ethylene storage and handling.

15A Machinery, equipment and other capital goods Respective 0% Nil

meant for initial installation, balancing, Headings
modernization, replacement or expansion of oil
refining (Hydro-cracking)

16 Machinery and equipment imported by an Respective 0%,3%, Nil

industrial concern. Headings 11%, 15%
17 Following machinery and equipment for 1. For the projects
marble, granite and gem stone extraction of Gem Stone &
and processing industries. Jewelry Industry,
1) Polishing cream or material. 3405.4000 3% CEO/COO,
3405.9000 5% Pakistan Gem and
2) Fiber glass mesh 7019.5190 5% Jewelry Company
3) Chain saw/diamond wire saw in all sizes 8202.4000 5% shall certify in the
and dimensions and spares thereof, 8202.9100 5% prescribed format
diamond wire joints all types and and manner as per
dimensions, chain for chain saw and Annex-B that the
diamond wires for wire saw and spare imported goods are
widia. bona fide project

242
4) Gin saw blades. 8202.9910 5% requirement. The
5) Gang saw blades/ diamond saw blades/ 8202.9990 5% authorized person
multiple blades or all types and of the Company
dimensions. shall furnish all
6) Air compressor (27cft and above). 8414.8010 5% relevant information
7) Machine and tool for stone work; sand 8464.9000 0% online to Pakistan
blasting machines; tungsten carbide Customs
&
tools; diamond tools & segments (all type Computerized
Respective 0%,3%,5% System against a
& dimensions), hydraulic jacking
headings specific user ID and
machines, hydraulic manual press
machines, air/hydro pillows, compressed password obtained
air rubber pipes, hydraulic drilling under section 155D
machines, manual and power drilling of the Customs Act,
machines, steel drill rods and spring (all 1969.
sizes and dimensions), whole finding
system with accessories, manual portable 2. For the projects
rock drills, cross cutter and bridge cutters. of Marble & Granite
8) Integral drilling steel for horizontal and 8466.9100 0% Industry,
vertical drilling, extension thread rods for CEO/COO,
pneumatic super long drills, tools and Pakistan Stone
accessories for rock drills. Development
Company shall
certify in the
prescribed format
and manner as per
Annex-B that the
imported goods are
bonafide project
requirement. The
authorized persons
of the Company
shall furnish all
relevant information
online to Pakistan
Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the
Customs Act, 1969.

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Five years
of their importation,
the same shall be
subject to payment
of duties & taxes as

243
 prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Five years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The machinery
may, however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

4. Condition (iv) of
the preamble.

18 1. Machinery, equipment and other project Respective 0% 1. Ministry of

related items including capital goods, for Headings Industries,
setting up of power generation plants, water Production &
treatment plants and other infrastructure Special Initiatives,
related projects located in an area of 30 km shall certify in the
around the zero point in Gwadar. prescribed manner
and format as per
2. Machinery, equipment and other project Annex-B that the
related items for setting up of hotels located Respective 0%,3%,5% imported goods are
in an area of 30 km around the zero point in Headings bona fide project
Gwadar. requirement. The
authorized officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and

244
 password obtained
under section 155D
of the Customs Act,
1969.

2. The goods shall

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

3. Condition (iv) of
the preamble.
19 Effluent treatment plants. Respective 0%,3%,5% Condition (iv) of
headings the preamble.
20 Following items for use with solar energy: - Nil
Solar Power Systems. 8501.3110 0%
8501.3210
(1) Off–grid/On-grid solar power system (with or
without provision for USB/charging port)
comprising of :
i. PV Module. 8541.4000
ii. Charge controller. 9032.8990
[Link] for specific utilization with the 8507.2090
system (not exceeding 50 Ah in case of 8507.3000
portable system). 8507.6000
iv. Essential connecting wires (with or 8544.4990
without switches).
v. Inverters (off-grid/ on-grid/ hybrid with 8504.4090
provision for direct connection/ input
renewable energy source and with
Maximum Power Point Tracking (MPPT).
vi. Bulb holder 8536.6100
(2) Water purification plants operating on solar 8421.2100
energy.

21 Following systems and items for dedicated Nil

use with renewable source of energy like
solar, wind, geothermal etc.
1. (a) Solar Parabolic Trough Power 8502.3900 0%
Plants.
(b) Parts for Solar Parabolic Power Plants.
(i). Parabolic Trough collectors modules. 8503.0010 0%
(ii). Absorbers/Receivers tubes. 8503.0090 0%
(iii). Steam turbine of an output exceeding 8406.8100 0%
40MW.
(iv). Steam turbine of an output not 8406.8200 0%
exceeding 40MW.
(v). Sun tracking control system. 8543.7090 0%

245
(vi). Control panel with other accessories. 8537.1090 0%
2. (a) Solar Dish Stirling Engine. 8412.8090 0%
(b) Parts for Solar Dish Stirling Engine.
(i). Solar concentrating dish. 8543.7000 0%
(ii). Sterling engine. 8543.7000 0%
(iii). Sun tracking control system. 8543.7090 0%
(iv). Control panel with accessories. 8537.1090 0%
8537.2000
(v). Stirling Engine Generator 8501.6100 0%
3. (a) Solar Air Conditioning Plant 8415.1090 0%
(b) Parts for Solar Air Conditioning Plant
(i). Absorption chillers. 8418.6990 0%
(ii). Cooling towers. 8419.8910 0%
(iii). Pumps. 8413.3090 0%
(iv). Air handling units. 8415.8200 0%
(v). Fan coils units. 8415.9099 0%
(vi). Charging & testing equipment. 9031.8000 0%
4.(a) Solar Desalination System 8421.2100 0%
(b) Parts for Solar Desalination System
(i). Solar photo voltaic panels. 8541.4000 0%
(ii). Solar water pumps. 8413.3090 0%
(iii). Deep Cycle Solar Storage batteries. 8507.2090 0%
(iv). Charge controllers. 9032.8990 0%
(v). Inverters (off grid/on grid/ hybrid) with 8504.4090 0%
provision for direct connection/input from
renewable energy source and with
Maximum Power Point Tracking (MPPT)
5. Solar Thermal Power Plants with 8502.3900 0%
accessories.
6. (a) Solar Water Heaters with accessories. 8419.1990 0%

(b) Parts for Solar Water Heaters

(i). Insulated tank 7309.0000 0%
7310.0000 0%
(ii). Vacuum tubes (Glass) 7020.0090 0%
(iii). Mounting stand Respective 0%
headings
(iv). Copper and Aluminum tubes Respective 0%
heading
(c) Accessories:
(i). Electronic controller
(ii). Assistant/ Feeding tank
(iii). Circulation Pump
Respective
(iv). Electric Heater/ Immersion Rod (one 0%
headings
piece with one solar water heater)
(v). Solenoid valve (one piece with one
solar water heater)
(vi). Selective coating for absorber plates
7. (a) PV Modules. 8541.4000 0%
(b) Parts for PV Modules
(i). Solar cells. 8541.4000 0%

246
 (ii). Tempered Glass. 7007.1900 0%
(iii). Aluminum frames. 7610.9000 0%
(iv). O-Ring. 4016.9990 0%
(v). Flux and preparations for metal 3810.1000 0%
surfaces
(vi). Adhesive labels. 3919.9090 0%
(vii). Junction box & Cover. 8538.9090 0%
(viii). Sheet mixture of Paper and plastic 3920.9900 0%
(ix). Ribbon for PV Modules (made of silver, Respective 0%
copper and lead). headings
(x). Bypass diodes. 8541.1000 0%
(xi). EVA (Ethyl Vinyl Acetate) Sheet 3920.9900 0%
(Chemical).
8. Solar Cell Manufacturing Equipment.
(i). Crystal (Grower) Puller (if machine). 8479.8990 0%
(ii). Diffusion furnace. 8514.3000 0%
(iii). Oven. 8514.3000 0%
(iv). Wafering machine. 8486.1000 0%
(v). Cutting and shaping machines for 8461.9000 0%
silicon ingot.
(vi). Solar grade polysilicon material. 3824.9999 0%
(vii). Phosphene Gas. 2853.9000 0%
(viii). Aluminum and silver paste. Respective 0%
headings
9. Pyranometers and accessories for solar data 9030.8900 0%
collection.
10. Solar chargers for charging electronic 8504.4020 5%
devices.
11. Remote control for solar charge controller. 8543.7010 3%

12. Wind Turbines.

(a)Wind Turbines for grid connected solution 8412.8090 0%
above 200 KW (complete system).
(b) Wind Turbines upto 200 KW for off-grid 8412.8090 0%
solutions comprising of:
(i). Turbine with Generator/ Alternator.
(ii). Nacelle with rotor with or without tail.
Respective
(iii). Blades. 0%
headings
(iv). Pole/ Tower.
(v). Inverter for use with Wind Turbine.
(vi). Deep Cycle Cell/ Battery (for use with 8507.2090 0%
wind turbine).
13. Wind water pump 8413.8100 5%
14. Geothermal energy equipment.
(i). Geothermal Heat Pumps. 8418.6100 0%
(ii). Geothermal Reversible Chillers. 8418.6990 0%
(iii). Air handlers for indoor quality control 8418.6990 0%
equipment.
(iv). Hydronic heat pumps. 8418.6100 0%
(v). Slim Jim heat exchangers. 8418.6100 0%
(vi). HDPE fusion tools. 8419.5000 0%

247
 (vii). Geothermal energy Installation tools 8515.8000 0%
and Equipment. 8419.8990 0%
(viii). Dehumidification equipment. 8479.6000 0%
(ix). Thermostats and IntelliZone. 9032.1090 0%
15. Any other item approved by the Alternative Respective 0%
Energy Development Board (AEDB) and headings
concurred to by the FBR.

22 Following items for promotion of renewable Nil

energy technologies or for conservation of
energy:-
(i). SMD/LED/LVD lights with or without 9405.1090
ballast, fittings and fixtures. 8539.3290
0%
8539.5010
8539.5020
(ii). SMD/LED/LVD lights, with or without 9405.4090
ballast, PV module, fitting and fixtures 8539.3290
0%
8539.5010
8539.5020
(iii). Tubular Day lighting Device. 9405.5010 0%
(iv). Wind turbines including alternators and 8502.3100 0%
mast.
(v). Solar torches. 8513.1040 0%
(vi). Lanterns and related instruments. 8513.1090 0%
(vii). LVD induction lamps. 8539.3290 0%
(viii). LED Bulb/Tube lights. 8539.5010 0%
8539.5020
(ix). PV module, with or without, the related 8541.4000 0%
components including invertors (off- 8504.4090 0%
grid/on grid/ hybrid) with provision for 9032.8990 0%
direct connection/input from renewable 8507.0000 0%
energy source and with Maximum
Power Point Tracking (MPPT), charge
controllers and solar batteries.
(x). Light emitting diodes (light emitting in 8541.5000 0%
different colors).
(xi). Water pumps operating on solar energy 8413.7010 0%
along with solar pump controllers 8413.7090 0%
8504.4090 0%
(xii). Energy saver lamps of varying voltages 8539.3110 0%
8539.3210 0%
(xiii). Energy Saving Tube Lights. 8539.3120 0%
8539.3220 0%
(xiv). Sun Tracking Control System 8543.7090 0%
(xv). Solar air water generator
8479.8990 0%
(xvi). Invertors (off-grid/on grid/hybrid) with 8504.4090 0%
provision for direct connection/input
from renewable energy source and with
Maximum Power Point Tracking
(MPPT).
(xvii). Charge controller/ Current controller. 9032.8990 0%

248
23 Parts, Components and inputs for
manufacturing LED lights:-
(i). Housing/Shell, shell cover and base cap for Respective 0% If imported by LED
all kinds of LED Lights and Bulbs headings Light and Bulbs
manufacturers
(ii). Pickling preparations for metal surfaces; 3810.9090 0% registered under the
soldering brazing or welding powders and Sales Tax Act, 1990
pastes consisting of metal and other subject to annual
materials quota determination
(iii). Poly Butylene Terephthalate 3907.7000 0% by the Input Output
(iv). Bare or Stuffed Metal Clad Printed Circuit Respective 0% Coefficient
Board (MCPCB) heading Organization
(v). Constant Current Power Supply for of LED 8504.4090 0% (IOCO).
Lights and Bulbs (1-300W)
(vi). Lenses for LED lights and Bulbs 9001.9000 0%
24 Plant, machinery and equipment used in Respective 0% The Alternative
production of bio-diesel. headings Energy
Development Board
(AEDB), Islamabad
shall certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bona fide project
requirement. The
goods shall not be
sold or otherwise
disposed of within a
period of five years
of their import
except with the prior
approval of the FBR
and payment of
customs duties and
taxes leviable at the
time of import.

25 Plant, machinery and equipment imported Respective 0% The plant,

for setting up fruit processing and headings machinery and
preservation units in Gilgit-Baltistan, equipment released
Balochistan and Malakand Division. under the said serial
number shall not be
used in any other
area which is not
eligible for the said
concession. In case
of violation, duty
and taxes shall be
recovered beside
initiation of penal
action under the
Customs Act, 1969.

249
26 Plant machinery and equipment imported Respective 0% The plant
st
during the period commencing on 1 July, headings machinery and
th
2014 and ending on 30 June, 2023 for equipment under
setting up of industries in erstwhile FATA the said serial
Areas. number shall be
released on
certification from
Provincial Home
Secretary that the
goods are bonafide
requirement of the
unit as per Annex B.
The goods shall not
be sold or otherwise
disposed of without
prior approval of the
Board.

27 Following motor vehicles for the transport of This concession

goods and special purpose motor vehicles shall be available to
imported by the Construction Companies:- motor vehicles for
the transport of
1. Dumpers designed for off highway use. 8704.1090 20% goods and special
2. Super swinger truck conveyors. 8705.9000 20% purpose motor
3. Mobile canal lining equipment. 8705.9000 20% vehicles imported
4. Transit mixers. 8705.4000 20% by Construction
Companies
5. Concrete Placing trucks. 8705.9000 20%
registered with
6. Crane lorries. 8705.1000 20%
Security and
Exchange
Commission of
Pakistan (SECP)
and Pakistan
Engineering
Council.
28 Plant, machinery and production line Respective 0% This exemption is
equipment used for the manufacturing of headings available to local
mobile phones. manufacturers of
mobile phones duly
certified by Pakistan
Telecommunication
Authority.
29 Charging station for electric vehicle 8504.4030 0% Nil

250
30 Pre-fabricated room/structures for setting up 9406.1090 8% (i) The concerned
ministry or
of new hotels /motels in Hill Stations, Gilgit- department shall
9406.9090
approve the
Baltistan, AJK, and Coastal Areas of
project. The
Baluchistan (excluding Hub) Authorized
Officer of the
ministry or
department shall
certify in the
prescribed
format and
manner as per
Annex-B that the
imported goods
are bona fide
project
requirement and
shall furnish all
relevant
information
online to
Pakistan
Customs
Computerized
System against a
specific user ID
and password
obtained under
section 155D of
the Customs Act,
1969.
(ii) IOCO shall verify
and determine
the requirement
of such Pre-
fabricated
structures in the
form of finished
rooms for setting
up new
hotels/motels in
the specified
areas.

31 Micro feeder equipment for food fortification 8437.8000 0% Nil

32. Cinematographic equipment imported during i. The Ministry of

st
the period commencing on the 1 July, 2018

251
 th
and ending on the 30 June, 2023. Information, Culture
(1) Projector 9007.2000 3% and Broadcasting
(2) Parts and accessories for projector 9007.9200 3%
(3) Other instruments and apparatus for cinema 9032.8990 3% shall certify in the
(4) Screen 9010.6000 3%
(5) Cinematographic parts and accessories 9010.9000 3% prescribed manner
(6) 3D Glasses 9004.9000 3%
(7) Digital Loud Speakers 8518.2200 3% and format as per
(8) Digital Processor 8519.8190 3%
Annex-B to the
(9) Sub-woofer and Surround Speakers 8518.2990 3%
(10) Amplifiers 8518.5000 3% effect that the
(11) Audio rack and termination board 7326.9090 3%
8537.1090 imported goods are
(12) Music Distribution System 8519.8990 3%
(13) Seats 9401.7100 3% bona-fide
(14) Recliners 9401.7900 3%
(15) Wall Panels and metal profiles 7308.9090 3% requirement. The
(16) Step Lights 9405.4090 3%
(17) Illuminated Signs 9405.6000 3% Authorized Officer
(18) Dry Walls 6809.1100 3%
(19) Ready Gips 3214.9090 3% of Ministry shall

furnish all relevant

information online to

Pakistan Customs

Computerized

System against

specific user ID and

password obtained

under section 155D

of the Customs Act,

1969.

ii. The goods shall

not be sold or

otherwise disposed

of within a period of

five years of their

import except with

252
 the prior approval of

the FBR.

(ii) IOCO shall verify

and determine

quota requirement

of such equipment.

33. New Fire-fighting vehicles manufactured as 8705.3000 10% The goods shall not

such by OEMs be sold or otherwise

disposed-off within

a period of five

years of its import

without prior

approval of the FBR

and payment of

customs duties and

taxes leviable at the

time of import.

34 Plant and machinery excluding consumer Chapters 84 0% This exemption

durable goods and office equipment as
imported by greenfield industries, intending and 85 shall be available
to manufacture taxable goods, during their
construction and installation period. subject to fulfillment

of following

conditions, namely:

(a) the importer is

registered under the
Sales Tax Act on or
after the first day of
July, 2019;

253
 (b) the industry is
not established by
splitting up or
reconstruction or
reconstitution of an
undertaking already
in existence or by
transfer of
machinery or plant
from another
industrial
undertaking in
Pakistan.
(c)exemption
certificate issued by
the Commissioner
Inland Revenue
having jurisdiction;
and
(d) the goods shall
not be sold or
otherwise disposed
of without prior
approval of the FBR
and the payment of
customs duties and
taxes leviable at the
time of import.
35 1. Plant, machinery and equipment, Respective 5% 1. In respect of

materials, specialized vehicles or vessels, headings goods mentioned in

accessories, spares, chemicals and Column (2), the

consumables, as are not manufactured Ministry of Energy

locally, imported by developers, contractors (Petroleum Division)

and service companies involved in shall certify in the

infrastructure development of Large prescribed manner

Diameter Pipelines (i.e. 24‖ and above) and format as per

projects namely, North South Gas Pipeline Annex-B to the

Project (NSGP), Turkmenistan, Afghanistan, effect that the

Pakistan and India Pipeline Project (TAPI), imported goods are

Iran Pakistan Gas Pipeline Project (IP), bonafide

RLNG-III Pipeline (RLNG-III), or any other requirement for use

project declared as ―Large Diameter Gas in the project. The

254
Pipeline Project‖ by the Ministry of Energy Authorized Officer

(Petroleum Division). of the Ministry shall

furnish all relevant

information online to

Pakistan Customs

Computerized

System against a

specific user ID and

password obtained

under section 155D

of the Customs Act,

1969.

2. The concession

available to

contractors and

service companies

of the project will be

subject to the

following conditions,

namely: -

(a) the contractor

and the service
provider shall
submit a copy
of the contract
or agreement
under which he
intends to
import the
goods for the
project;
(b) the chief

255
2. Plant, machinery and equipment, materials, Respective 10% executive or
head of the
specialized vehicles or vessels, accessories, headings contracting
company shall
spares, chemicals and consumables, as are certify in the
prescribed
manufactured locally, imported by developers, manner and
format as per
contractors and service companies of the above Annex-A that
the imported
projects. goods are the
project’s bona
fide
3. HR Coils, Line Pipe, Pylons/Piles, whether or Respective 0% requirements;
and
not manufactured locally, imported by Headings
3. Items imported
developers and contractors of above projects. at concessionary
rates which become
surplus, scrap, junk,
obsolete or
otherwise shall be
disposed of in the
following manner,
namely: -
(a) in the event an
item other than
specialized
vehicles, is sold
to another
company
involved in
infrastructure
development of
Large Diameter
Pipelines, no
import duties
shall be levied
or charged.
Otherwise, it
shall be sold
through a public
tender and
duties shall be
recovered at the
rate of ten per
cent ad valorem
of the sale
proceeds;
(b) for specialized
vehicles there
would be a
minimum
retention period
of five years
after which the

256
 vehicles may be
disposed of in
the manner
provided in (a)
above except
that the full rate
of import duties,
net of any
import duties
already paid,
shall be charged
subject to an
adjustment of
depreciation at
the rate of two
per cent per
month up to a
maximum of
twenty four
months;
(c) specialized
vehicles can be
surrendered at
any time to the
Government of
Pakistan,
without payment
of any import
duties, under
intimation to the
FBR; and
(d) these items, if
rendered as
scrap, with
change in their
physical status,
composition or
condition and
PCT
classification,
shall be
chargeable to
duties & taxes
accordingly, at
standard rates;

4. In the event a

dispute arises

whether any item is

entitled to exemption

257
 under this schedule,

the item will be

immediately released

by the Customs

Department against a

corporate guarantee

valid for a period of

nine months,

extendable by the

concerned Collector

of Customs on time to

time basis. A

certificate from the

relevant Regulatory

Authority that the

item is covered under

this serial number

shall be given due

consideration by the

Customs Department

towards finally

resolving the dispute.

Disputes regarding

the local

manufacturing only

shall be resolved

258
 through the

Engineering

Development Board.

4. Machinery, equipment, vessels, dumpers, Respective 0% 1. The concession

specialized vehicles, accessories, spares and headings available to

all other items essentially required for the above contractors and

projects imported by developers, contractors service companies

and service companies on an import-cum-export of the project will be

basis for a period of five years. subject to the

following conditions,

namely: -

(a) the contractor

and the
service
provider shall
submit a copy
of the contract
or agreement
under which
he intends to
import the
goods for the
project;
(b) the chief
executive or
head of the
contracting
company shall
certify in the
prescribed
manner and
format as per
Annex-A that
the imported
goods are the
project’s bona
fide
requirements;
and

2. Ministry of
Energy (Petroleum
Division) shall

259
 certify in the
prescribed manner
and format as per
Annex-B to the
effect that the
imported goods are
bonafide
requirement for the
project.
3. Temporarily

imported goods

shall be cleared

against a corporate

guarantee valid for

a period of five

years equal to the

value of import

duties and taxes

exempted,

extendable by the

Collector of

Customs on time to

time basis, if the

importer has a

definite contract.

The concerned

Collector shall allow

extension for a

further period, as

deemed

appropriate, on

payment of

260
 onepercent

surcharge for each

year on C&F value

of the goods for

which extension has

been sought.

Should the goods

etc., not be

exported on the

expiry of the project

or transferred with

the approval of the

Collector of

Customs to another

Large Diameter

Pipeline Project, or

the period of stay

has been extended

by the Collector of

Customs, then the

developer,

contractor or

service company,

as the case may be,

shall be liable to

pay duties and

taxes as chargeable

at the time of

261
 import.

36 Machinery, equipment and other project If imported by

related items for setting up of Submarine Internet Service
Cable Landing stations providers
(i) Tubes Pipes and hollow profiles of cast iron 7303.0000 0% registered under
(ii) Articles of non-malleable cast iron 7325.1000 0% the Sales Tax Act
(iii) Static Converters 8504.4090 0% 1990, duly certified
(iv) Machines for the reception, conversion and 8517.6290 0% by the Ministry of
transmission or regeneration of voice, Information
images or other data, including switching Technology and
and routing apparatus Telecommunication
(v) Optical fiber Cables 8544.7000 0% and Pakistan
Telecommunication
Authority (PTA),
and subject to
annual quota
determination by
the Input Output
Co-efficient
Organization
(IOCO).
37 Other Electric Conductors exceeding 32000 8544.6090 11% If imported by
V manufacturers of
transformers,
registered under the
Sales Tax Act 1990.
38 Plant, Machinery and equipment Respective 5% if imported by
headings registered
pharmaceutical
manufacturers for
their own use
subject to NOC
from Ministry of
Health
39 Following items for Tourism Projects
1 Pre-fabricated room/structures for setting 9406.1090 50% of the Subject to
up of new hotels/motels in Hill Stations 9406.9090 prevailing certification by the
2 Prefabricated Structure (Complete Units) 6810.9100 rate of concerned
3 Camping and Glamping site equipment Respective customs Secretary of
and accessories headings duty Provincial Tourism
Department or
4 Vessels for Adventure sports and 8903.1000 equivalent
commercial use, including rowing boats, 8903.9100 Authorized Officer
canoes, sailboats etc. of the Federal
5 Water-skis, surf-boards, sailboards and 9506.2100 Government as
other water-sport equipment: 9506.2900 bona fide
6 Ice skates and roller skates, including 9506.7000 requirement of the
skating boots with skates attached approved projects.
7 Ski-boots, cross country ski footwear and 6402.1200
snowboard boots 6403.1200
6403.1900
6403.2000
6403.4000

262
8 Snow-skis and other snow-ski equipment 9506.1100
9506.1200
9506.1900
9506.9990
9 Paragliders, parachutes, Hot Air Balloons 8804.0000
10 Diving equipment 9506.6999
11 Zamboni Ice Resurfacing Machines Respective
heading
12 Ice Curling rock 7013.4900
14 Zip line equipment and accessories 9503.0090
14 White PE dasher boards for ice rinks 3920.1090
15 Gloves, mittens and mitts specially 4203.2100
designed for use in sports, belts and 4203.2930
bandoliers 4203.3000
16 Mountaineering, Rock climbing equipment, Respective
accessories and rock wall building material headings
and accessories
17 Washer Extractor - Industrial 8451.4010
18 Flatwork Ironer - Industrial 8451.3000
19 Dry Cleaning Machine - Industrial 8451.3000
20 Tumbler Dryer-Industrial 8451.2900
21 Other Laundry equipment & accessories 8423.8200
8716.8090
8451.8020
8443.1920
8716.8090
8451.4010
8414.4000
8451.2900
8451.3000
9403.2000

22 Steam Double Effect Absorption Chillers 8418.6990

23 Air Handling Units (AHUs) 8415.8300

24 Cooling Towers 8419.8910

25 Steam Boilers Gas train starter train 8419.8100

pressure control piping with pressure
gauge with complete Accessories
26 Other HVAC Equipment & Accessories 8502.1310

8419.8910

7013.9900

8402.9020

7322.1100

8415.819

3925.9000

263
 8415.8300

8414.3090

27 Sewerage Treatment Plant 8421.2100

28 Elevators 8428.1010
29 Escalators 8428.4000
30 Generating sets 8502.1310
31 Transformer 8504.3490
32 Distribution Board 8504.4090
33 Chandeliers 9405.1010
34 Other Electrical Equipment 8481.1000
8504.4090
8544.1190
35 Dish washing Machine 8422.1900
36 Ice Cube Machine + Bin 8418.6990
37 Double Door Upright Freezer 8418.5000
38 Food Processor 8509.8000
39 Coffee Machine 8419.8100
40 Ovens & Burners 8419.8100
8418.5000
8418.6990
4419.0000
8438.5000
8438.6000
7020.0090
8509.4020
8509.8000
8417.2000
8516.5000
8422.4000
41 Other Kitchen Equipment & Accessories 8716.8090
9403.2000
8419.8100
8418.6990
8438.1000
8418.5000
8423.1000
4419.0000
8509.8000
8422.1900
8419.8100
8414.6000
8438.5000
9403.2000
42 Housekeeping equipment Commercial Dry 8508.1190
Vacuum Cleaning Equipment
43 Fire Alarm and Suppression System 8531.2000

44 Fire Sprinkler System 8481.1000

45 Fire Extinguishers 8424.1000
46 Balloons and dirigibles; gliders, hang 8801.0000
gliders and other non- powered aircraft.
47 Parachutes (including dirigible parachutes 8804.0000

264
 and paragliders) and rotochutes; parts
thereof and accessories thereto.

Annex-A

Header Information

NTN/FTN of Importer Regulatory authority no. Name of Regulatoryauthority

(1) (2) (3)

Details of Input goods (to be filled by the chief executive of the Goods imported (Collectorate of import)

importing company)

Description Custom Sales Quantity GD. No. GD date &

Duty Tax rate imported [Link].

Collectorate
HS Code

Quantity
Specs

rate (applica
UOM
WHT

(applica ble)

ble)

(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

CERTIFICATE BY THE CHIEF EXECUTIVE, OR THE PERSON NEXT IN HIERARCHY DULY

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

Signature ______________________
Name ______________________

C.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( IV of 1969).

Explanation. -
Chief Executive means. -

265
1. owner of the firm, in case of sole proprietorship; or
2. partner of firm having major share, in case of partnership firm; or
3. Chief Executive Officer or the Managing Director in case of limited company or
multinational organization; or
4. Principal Officer in case of a foreign company.

266
Annex-B

Header Information

NTN/FTN of Importer Approval No.

(1) (2)

Details of Input goods (to be filled by the authorized officer of the Goods imported (Collectorate of import)

Regulatory Authority)

HS Description Custom Sales GD. No. GD date &Mach

Quantity imported
Code Duty Tax rate

Collectorate
No.

Quantity
Specs

rate (applica

UOM
WHT

(applica ble)

ble)

(3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

CERTIFICATE BY THE AUTHORIZED OFFICER OF THE REGULATORY

AUTHORITY: It is hereby certified that the imported goods are genuine and bonafide
requirement of the project and the same are not manufactured locally.

Signature& Seal of the Authorized Officer ________________________

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( IV of 1969).

267
 Part-II

Import of Active Pharmaceutical Ingredients, Excipients/Chemicals, Drugs,

Packing Material/ Raw Materials for Packing and Diagnostic Kits and

Equipment, Components and other Goods

The Imports under this part shall be subject to following conditions, namely. -

(i). The active pharmaceutical ingredients, Excipients /chemicals, packing material and raw
material for packing shall be imported only for in-house use in the manufacture of
specified pharmaceutical substances, as approved by the Drug Regulatory Agency of
Pakistan.
(ii). The requirement for active pharmaceutical ingredients and Excipients/chemicals, drugs
as specified in Table A, B & C, shall be determined by the Drug Regulatory Agency of
Pakistan;
(iii). The requirement for packing materials/raw materials for packing, as specified in Table-D,
shall be determined by Input Output Coefficient Organization;
(iv). The designated/authorized representative person of Drug Regulatory Agency of Pakistan
shall furnish all relevant information, as set out in this part, online to the Customs
computerized system, accessed through the unique user identifier obtained under section
155 d of the Customs Act 1969, along with the password thereof.
(v). For "Respective Headings" entries in column (3) of the Table against which two rates of
customs duty 3% and 5% have been mentioned in Column (4), the rate of 3% shall be
applicable only for such goods which are chargeable to 3% duty under the First Schedule
to the Customs Act 1969.

Table A

Active Pharmaceutical Ingredients (API)

Sr. No Description PCT code Customs duty

(%)

1. Acyclovir Usp 2933.5990 0

2. Albendazole - Human Grade 2933.9990 0

3. Alfacalcidole 3004.9099 0

268
4. Alogliptin Benzoate 2942.0000 0

5. Alprazolam 2933.9100 0

6. Amikacin Sulpate 2941.9090 0

7. Amiloride HCL 2933.9990 0

8. Amlodipine 2933.3990 0

9. Amoxicillin sodium sterile BP 2941.1000 0

10. Amoxicillin Sodium With Clavulanate 3003.2000 0

Potassium (Sterile)

11. Amphotericin B Lyophilized 2941.9090 0

12. Ampicillin sodium sterile USP/BP 2941.1000 0

(Pharmaceutical grade)

13. Amprolium HCl 2933.5990 0

14. Apixaban and its salts 2933.7990 0

15. ARIPIPRAZOLE 2933.7990 0

16. Artemether 2932.9990 0

17. Atorvastatin 2933.9990 0

18. Atorvastatin Calcium 2933.9990 0

19. Atracurium Besylate 2933.4990 0

269
20. Atropine Sulphate 2941.9090 0

21. Azilsartan Kamedoxomil 2934.9990 0

22. Bacitracin and its derivatives 2941.9060 0

23. Benazepril Related Compound 2933.7990 0

24. Benzyl pencillin sodium/potassium 2941.1000 0

25. Betahistine Di Hcl 2933.3990 0

26. Betaine Glucuronate 2923.9010 0

27. Betamethasone 2937.2200 0

28. Biapenem 2941.9090 0

29. Bisacodyl 2933.3990 0

30. Bosentan Monohydrate 2935.9090 0

31. BromocriptineMs(G) Msa/Ds 01 2939.6900 0

32. BUPIVACAINE HYDROCHLORIDE 2933.9990 0

33. Calcium Lactobionate Oral 2918.1600 0

34. Calcium Lactobionate Special Grade 2940.0000 0

35. Canagliflozin Hemihydrate 2934.9990 0

36. Candesartan Cilextle 2933.9990 0

37. Captopril 2933.9990 0

270
38. Carbamazepine 2933.9990 0

39. Carbenicillin and its salts 2941.1000 0

40. Carbinoxamine Maleate 2933.3900 0

41. Carfecillin 2941.1000 0

42. Cariprazine Hydrochloride 2933.5990 0

43. CARVEDILOL 2933.9990 0

44. Cefazolin Sodium Sterile 2941.9090 0

45. Cefepime Hydrochloride/L-Arginine Sterile 2941.9090 0

USP

46. Cefoperazone And Sulbactam Sodium 2941.9090 0

47. Cefotaxime / Cefotaxime sodium 2941.9090 0

48. Cefpirome 2941.9090 0

49. Cefpodoxime Proxetil 2941.9090 0

50. Cefquinome Sulfate 2941.9090 0

51. Ceftazidime Pentahydrate 2941.9090 0

52. Ceftiofur HCL Sterile 2941.9090 0

53. Cefuroxime Axetil 2941.9090 0

54. Cefuroxime Sodium Sterile 2941.9090 0

271
55. Celecoxib 2935.9090 0

56. Cetirizin Dihydrocholoride Ep 2933.5990 0

57. Cetirizine Dihydrochloride 2933.5990 0

58. Chloromycetin Palmitate 2941.4000 0

59. Chlorpheniramine Maleate 2933.3990 0

60. Chlortetracycline Hydrochloride 2941.3000 0

61. Chlorthalidone Micronized Powder 2935.9090 0

62. Clamipramine Hcl Ep 2933.9990 0

63. Clavulanate Potassium With 3003.9090 0

Microcrystalline Cellulose (Avicel)

64. Clavulanate Potassium With Silicon Di- 3003.9090 0

Oxide (Syloid)

65. Clemastine Hydrogen Fumarate 2933.9990 0

66. Clindamycin Phosphate 2941.9060 0

67. Clonazepam 2933.9100 0

68. Clopamide Base/Ds 01 2935.9090 0

69. Clopidogrel Bisulphate 2934.9990 0

70. Clotrimazole 2933.2900 0

272
71. Co-DergocrineMs (Gram) A 01 2939.6900 0

72. Colistin Sulphate 2941.9090 0

73. Dabigatran Etexilate Mesylate 2933.3990 0

74. Dapagliflozin 2934.9990 0

75. Darifenacin Hydrobromide 2934.9990 0

76. Deferiprone 2933.3990 0

77. Desmoder H/Hexamethylen Di-Iso 2929.1000 0

78. Dexibuprofen 2916.3990 0

79. Dextro Methophen HBR 2933.9990 0

80. Dextro-MethorphHbr 2933.4900 0

81. Diclofenac Diethylamine 2922.4990 0

82. Diclofenac Potassium BP 2922.4990 0

83. Diiodohydroxyquinoline 2934.9990 0

84. Diphenhydramine 2922.1900 0

85. Dl-Carnitine HCl 2923.9090 0

86. Domperidone 2933.3990 0

87. Doripenem 2941.9090 0

88. Dorzolamide HCl 2935.9090 0

273
89. Doxycycline Hyclate 2941.3000 0

90. Doxylamine Succinate 2933.3990 0

91. Drotavarine Hcl 2933.4990 0

92. Drotaverine HCL Tab and Injectable Grade 2934.9990 0

93. Ebastine 2933.3990 0

94. Edoxaban Monohydrate 2934.9990 0

95. Elvitegavir 2934.9990 0

96. Emtricitabine 2934.9990 0

97. Enalapril Maleate Usp 23 2933.9990 0

98. Enoxacin Sesquihfrtae 2933.5990 0

99. Enrofloxacin Base 2933.5990 0

100. Enrofloxacin HCl 2941.9090 0

101. Entecavir (Monohydrate) and Its Salts 2933.3990 0

102. Ertapenem Sodium 2941.9090 0

103. Erythrocin J 2941.5000 0

104. Erythromycin Thiocynate 2941.5000 0

105. Erythropoietin IP 2934.9990 0

106. Eslicarbazepine Acetate 2933.4990 0

274
107. Eslicarbazipine Acetate 2933.3990 0

108. Ethambutol HCl 2941.9090 0

109. Etoricoxib 2933.9990 0

110. Euflavine Bp (Acriflavine) 2933.9990 0

111. EZETIMIBE 2934.9990 0

112. Famotidine 2934.1090 0

113. Favipiravir 2933.9990 0

114. Febuxostat 2934.1090 0

115. Fenpiverinium Bromide 2933.9990 0

116. Ferric Carboxy Maltos Complex 3824.9999 0

117. Ferric Hydroxide Polymaltose Complex 2821.1020 0

[Link]

118. Ferric Pyrophosphate Nf 2835.3900 0

119. FERROUS FUMARATE 2917.1900 0

120. Ferrous Sulphate 2833.2910 0

121. Fexofenadine 2933.3990 0

122. Filgrastim 2934.9990 0

123. Florfenicol 2941.4000 0

275
124. Flucloxacillin sodium 2941.1000 0

125. Fluconazole 2933.9990 0

126. Flumequine Base 2933.9990 0

127. Flunixin Megulamine 2933.3990 0

128. Fluoxetine Hcl 2922.1990 0

129. Flurbiprofen 2916.3990 0

130. Fosfomycin Calcium 2941.9090 0

131. Fosfomycin Calcium 2941.9090 0

132. Fosfomycin Trometamol 2941.9090 0

133. Fractionated Coconut Oil 2915.9000 0

134. Furaltadone HCl 2934.9990 0

135. Furosemide (Imp) 2935.9090 0

136. Fusidic Acid 2941.9090 0

137. Gabapentin 2922.4990 0

138. Gemifloxacin Mesylate 2933.9990 0

139. Gentamicine Sulphate 2941.9090 0

140. Gentamyein 2941.9090 0

141. Glibenclamide 2935.9090 0

276
142. Gliclazide 2935.9090 0

143. Glimepiride 2935.9090 0

144. Glipizide 2935.9090 0

145. Haloperidol 2934.1090 0

146. Hydrochlorothiazide 2935.9090 0

147. Hydrocortisone Usp Micro 2937.2100 0

148. Hydroxychloroquine Sulphate 2933.4990 0

149. Ibandronate Sodium Monohydrate 2922.4990 0

150. Iloperidone 2934.9990 0

151. Imipenem Cilastatin Sodium (Sterile 2941.9090 0

Mixture Sod Bicarbonate)

152. Imipenem With Cilastatin Sodium Sterile 3824.9999 0

153. Imipramine Hydrochlor/Ds 01 2933.9990 0

154. Iron III Hydroxide Polymaltose Complex 2821.1020 0

155. Iron III Isomaltoside, Inj. Grade 3824.9999 0

156. Iron Sucrose 3824.9999 0

157. Isoniazid 2933.3990 0

158. Ivabradine HCl 2933.7990 0

277
159. Ivermectin 2941.9090 0

160. Ketoprofen 2918.3000 0

161. Ketorolac Tromethamine 2933.9990 0

162. Lactulose 2940.0000 0

163. Lamivudine 2933.3990 0

164. Ledipasvir 2934.9990 0

165. Ledipasvir And Copovidone Solid 2934.9990 0

Dispersion

166. Leflunomide 2934.9990 0

167. Letrozole 2933.9990 0

168. Levamisole Hydrochloride 2934.9990 0

169. levetiracetam 2933.7990 0

170. Levocetirizine Dihydrochloride 2933.5990 0

171. Levosulpiride 2935.9090 0

172. Linaclotide and its derivatives 2933.9990 0

173. Linagliptin 2933.5990 0

174. Lincomycin Hcl 2941.9090 0

175. Linezolid 2934.9990 0

278
176. LINZOLID 2934.9990 0

177. Lisinopril and its derivatives 2933.9990 0

178. Loratadine 2933.3990 0

179. Lorazepam 2933.9100 0

180. Lorcaserin Hydrochloride Hemihydrate 2934.9990 0

181. L-Ornithine 2922.4990 0

182. Lornoxicam 2934.9990 0

183. Losartan Potassium 3824.9999 0

184. Lumefantrine 2922.1990 0

185. Mefloquine HCl 2933.4990 0

186. Meropenem Sodium Carbonate, Inj. Grade 2941.9090 0

187. Meropenem Trihydrate (Sterile) 2941.9090 0

188. Mesalazine 2922.4990 0

189. Metopine 2933.3990 0

190. Metronidazole Benzoate 2933.9990 0

191. Midazolam 2933.9100 0

192. Midazolam HCl 2933.9100 0

193. Minocycline Hydrochloride 2941.3000 0

279
194. Minoxidil 2933.5990 0

195. Mirabegron 2934.1090 0

196. Montelukast Sodium 2933.4990 0

197. Mupirocin 2941.9060 0

198. Neomycin Sulphate 2941.9060 0

199. Neomycin Sulphate 2941.9090 0

200. Neomycin SulphBp 700 U/Mg Mic 2941.9060 0

201. NICORANDIL 2933.9990 0

202. Nitazoxanide 2934.1090 0

203. Norfloxacin 2933.5940 0

204. Novobiocin Sodium 2941.9090 0

205. Nystatin (Mycostatin Micropul) 2941.9060 0

206. NystatinUsp Powder 2941.9060 0

207. OFLOXACIN 2934.9990 0

208. Olanzapine 2934.9990 0

209. Olaquindox 2933.9990 0

210. Olmesartan Medoxomil 2933.3990 0

211. Omarigliptin 2933.5990 0

280
212. Ossein Mineral Complex 2106.9090 20

213. Oxalitin 3004.9099 0

214. Oxfendozale 2933.9990 0

215. Oxytetracycline Dihydrate Injectable Grade 2941.3000 0

216. Oxytetracycline HCl 2941.3000 0

217. Palanosetron Hydrochloride 2933.7990 0

218. Paroxetine HCL Hemihydrate 2934.9990 0

219. Peg Filgrastim 2934.9990 0

220. Pencillin [Link] 2941.1000 0

221. Pencillinbenzathin 2941.1000 0

222. Perindopril Arginine 3824.9999 0

223. Pheneramine Maleate 2933.9990 0

224. Pindolol Base/Ds Pur 2933.9990 0

225. Pioglitazone HCL 2934.1090 0

226. Piperacillin Sodium 2941.1000 0

227. Piperacillin Sodium & Tazobactam Sodium 3003.2000 0

(Sterile)

228. Piperaquine Phosphate 2933.5990 0

281
229. Piperazine Anhydrous (Pharmaceutical 2935.9090 0

grade).

230. Piroxicam Betacyclodextrine 2934.9990 0

231. Pitavastatin Calcium 2934.9990 0

232. Polymyxin B Sulphate USP Micro 2941.9060 0

233. Polymyxin B SulphBp 8000 U/Mg 2941.9060 0

234. Potassium Chloride 2827.3900 5

235. Potassium Clavulanate (Avicel Mix)1:1 and 3824.9999 0

(Syloid MIX) 1:1

236. Potassium Clavulanate with 3824.9099 0

Microcrystalline Cellulose 1:1

237. Prasugrel HCl 2934.9990 0

238. Pregabalin 2922.4990 0

239. Procaine [Link], 2941.1000 0

sodium/potassium

240. Procyclidine Hcl 2933.9990 0

241. Psyllium Husk Powder 1211.9000 0

242. PYRIDOSTIGMINE BROMIDE 2933.3990 0

243. Pyrimethamine 2933.5990 0

282
244. Quetiapine Fumarate 2934.9990 0

245. Ramipril 2933.9990 0

246. Ranolazine 2933.5990 0

247. Rebamipide 2933.7990 0

248. Remdesivir 2934.9990 0

249. Ribavirin 2934.9990 0

250. Rifampicin 2941.9090 0

251. Rifaximin 2941.9090 0

252. Risedronate Sodium 2933.3990 0

253. Risperidone 2934.9990 0

254. Rivaroxaban 2934.9990 0

255. Roflumilast 2933.3990 0

256. Rosuvastatin Calcium 2935.9090 0

257. Saccharomyces Boulardii (LYNSIDE) 3824.9999 0

258. Sacubitril + Valsartan 2933.9990 0

259. Saxagliptin HCl 2933.9990 0

260. Silodosin 2933.9990 0

261. Simvastatin 2932.2090 0

283
262. Sitagliptin Phosphate Monohydrate 2933.5990 0

263. Solifenacin Succinate 2933.4990 0

264. Sparfloxacin 2933.5990 0

265. Sulfadoxine 2935.9090 0

266. Sulfathiazole 2935.9090 0

267. Sulphadoxine 2935.0090 0

268. Sulphanilamide 2935.9050 0

269. Sulphaquinoxaline Sodium 2935.9090 0

270. Sultamicilliatosylate 2941.1000 0

271. Sultamicillin (Pharmaceutical grade) 2941.1000 0

272. Telmisartan 2933.9990 0

273. TemazepamUsp 28/Ep 4th Ed 2933.9100 0

274. Teneligliptin 3004.9099 0

275. Tenofovir Alafenamide Fumarate 2933.5990 0

276. Tenofovir Alafenamide Hemifumarate 2933.5990 0

277. Tenofovir Disoproxil Fumarate 2933.5990 0

278. Thiocolchicoside 2935.9090 0

279. Ticagrelor 2933.5990 0

284
280. TICAGRELOR and Its Salts 2934.9990 0

281. Ticarcilin disodium 2941.1000 0

282. TIGECYCLINE 2942.0000 0

283. Tilmicosin Base 2941.9090 0

284. Timolol Maleate 2934.9990 0

285. Tiotropium Bromide Monohydrate (Pre- 2939.8090 0

mix)

286. Tirofiban HCL 2935.9090 0

287. Tizanidine HCl 2934.9990 0

288. Tobramycin 2941.9090 0

289. Trandolapril 2933.9990 0

290. Tranexamic Acid 2922.4990 0

291. Trelagliptin Succinate 2934.9990 0

292. Triacetine 2915.3990 0

293. Triclabendazole 2933.9990 0

294. Trimetazidine Hcl 2933.5990 0

295. Trimethoprim 2933.5990 0

296. Triprolidine Hcl B.P (94%) 2933.3990 0

285
297. Valsartan 2933.9990 0

298. Vancomycin Hcl 2941.9060 0

299. Vancomycin HCL 2941.9090 0

300. Velpatasvir Co-Povidone 2934.9990 0

301. Vigabatrin 2922.4990 0

302. Vonoprazone Fumarate 2933.9990 0

303. Vorapaxar 2934.9990 0

304. VORICONAZOLE 2934.9990 0

305. Vortioxetine Hydrobromide 2933.5990 0

306. Zinc Bacitracin 10% 2941.9090 0

307. Zinc Sulphate Monohydrate 2833.2940 0

308. Zoledronic Acid Monohydrate 2933.9990 0

309. Zolpidem Hemitartrate 2933.9990 0

310. Aspirin 2918.2210 0

311. Pantoprazole Sodium (Injec Grade) 2933.3990 0

312. Moxifloxacin 2933.4990 0

313. Protacine (Proglumet, Dimaleate) 2933.5990 0

314. Cloxacillin sodium sterile USP/BP 2941.1000 0

286
315. Bacampicillin HCL 2941.1000 0

316. Cloxacillin and its salts excluding 2941.1000 0

sodium
(compacted/ powder form for oral use)
317. Clarithromycin Powder 2941.5000 0

318. Roxithromycin 2941.5000 0

319. Azithromyein 2941.9090 0

320. Ceftriaxonesodium 2941.9090 0

321. D-Cycloserine 2941.9090 0

322. Acrinol Pad 3005.9010 0

323. Benzalkonium Chloride Pad (BKC) 3005.9090 0

324. Sodium Casinate 3501.9000 0

325. Sulfobutylate 3505.2010

326. Activated Glucuronate 3824.9999 0

327. ChondrotinSulphate 3913.9090 0

328. Polyethylene Film 3920.9900 0

329. Acid Hypophosphorous: Respective 0

heading
330. Acid PipmidcTrydae Respective 0

heading

331. Acid Citric Anhydrous Respective 0

287
 heading

332. Propylparaben (Aseptoform-P) Respective 0

heading

333. MethylparabenAseptoform-M) Respective 0

heading

334. Sodium Benzoate Respective 0

heading

335. Sodium Sulfate Respective 0

heading

336. Cupric Chloride Respective 0

heading

337. Mama Copolymer Respective 0

heading

338. Sodium Valproate Respective 0

heading

339. Sodium Cyclamate Respective 0

heading

340. Magnesium Hydroxide Paste Respective 0

heading

341. Bacitracin Usp Powder Microniz Respective 0

heading

288
342. Pyritinol Base Fine Powder Respective 0

heading

343. Pyritinol Di-Hcl Mono Hydrate Respective 0

heading

344. Sodium Picosulphate Respective 0

heading

345. Pindolol Base Respective 0

heading

346. Nimesulide Respective 0

heading

347. Doxycycline Hydrochloride Bp Respective 0

heading

348. Simvastatin Ep Respective 0

heading

349. Cefaclor Monohydrate Respective 0

heading

350. Clobetasol Propionate Respective 0

heading

351. Betamethasone Base Respective 0

heading

352. Betamethasone 17-Valerate Respective 0

289
 heading

353. Bacitracin Zinc Bp (69 Mcg/Mg) Respective 0

heading

354. Hydrcortisone Acetate Micronised Respective 0

heading

355. Glimepiride Granules 0.606% (W/W (1 Respective 0

Mg)
heading

Table B

(Excipients/Chemicals)

S No Description PCT Code Customs Duty (%)

(1) (2) (3) (4)
1 Worked grains of other cereals. (Pharmaceutical grade) 1104.2900 5%
2 Sterillisable maize (corn) starch (Pharmaceutical grade) 1108.1200 5%
3 Gum Benjamin BP (Pharmaceutical grade) 1301.2000 5%
4 (i). Balsam, Tolu BP/USP. 1301.9090 5%
(ii). Gum acacia powder BP
(iii). Gumbenzoin, Styrax,
Tragacanth,Xanthan(Pharmaceutical grades)
5 Other vegetable saps and extracts (Pharmaceutical grade) 1302.1900 5%
6 Other mucilages and thickeners (Pharmaceutical grade) 1302.3900 5%
7 (i). Rhubarb leaves or roots. 1404.9090 5%
(ii). Valerine roots (Pharmaceutical grade)
8 Refined palm kernel or babassu oil (Pharmaceutical 1513.2900 5%
grade)
9 Other fixed vegetable fats and oils (Pharmaceutical grade) 1515.1900 5%
10 Castor oil (Pharmaceutical grade) 1515.3000 5%
11 Vegetable fats and oils (Pharmaceutical grade) 1516.2010 5%
1516.2020
12 Sugar (pharmaceutical grade) if imported by manufacturer 1701.9910 5%
of pharmaceutical Products on the quantity to be
determined by Ministry of Health
13 (i). Dextrate(Pharmaceutical grade). 1702.3000 5%
(ii). Dextrose (injectable grade and pharmaceutical

290
 grade)
14 Malt extract (Pharmaceutical grade) 1901.9010 5%
15 Ethyl alcohal 2207.1000 5%
16 (i). Sodium chloride (NaCl). 2501.0090 5%
(ii). Sodium chloride (injectable grade)
(Pharmaceutical grades)
17 Oils and other products of the distillation of high 2707.9990 5%
temperature coal tar (Pharmaceutical grade)
18 Liquid paraffin (Pharmaceutical grade). 2710.1995 5%
19 Plastibase (Pharmaceutical grade) 2710.9900 5%
20 Microcrystalline petroleum wax, ozokerite, lignite wax, 2712.9090 5%
peat wax and other mineral waxes (Pharmaceutical grade)
21 Iodine (Pharmaceutical grade) 2801.2000 5%
22 Boric acid (Pharmaceutical grade) 2810.0020 5%
23 Phosphorous pentachloride (Pharmaceutical grade) 2812.9000 5%
24 (i). Sodium hydroxide 2815.1100 5%
(ii). Sodium hydroxide solid or aqueous solution
(Pharmaceutical grade)
25 Disodium sulphate (Pharmaceutical grade) 2833.1100 5%
26 Sodium sulphate anhydrous (Pharmaceutical grade) 2833.1900 5%
27 Sodium hydrogen carbonate (sodium bicarbonate) 2836.3000 5%
(Pharmaceutical grade)
28 Dglucitol (Sorbitol) (Pharmaceutical grade). 2905.4400 5%
29 Acetone (Pharmaceutical grade) 2914.1100 5%
30 Formic acid (Pharmaceutical grade) 2915.1100 5%
31 Acetic acid 2915.2100 5%
32 Acetic anhydride (Pharmaceutical grade) 2915.2400 5%
33 Ethyl acetate (Pharmaceutical grade) 2915.3100 5%
34 Stearic acid (Pharmaceutical grade) 2915.7010 5%
35 (i). Butyl phthalate 2917.3410 5%
(ii). Dibutylphthalate (Pharmaceutical grade)
36 Hydroxy benzoic acid (Pharmaceutical grade) 2918.2900 5%
37 Propyl Paraben Sodium Salt 2918.2900 5%
38 {[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl amino}-4 2933.5990 5%
hydroxy-benzene acetic acid (HO-EPCP) (Pharma grade)
39 N-Methyl morpholine (Pharmaceutical grade) 2933.9100 5%
40 Methanone 2933.9100 5%
41 1-H-tetrazole-1-acetic acid[TAA](Pharmaceutical grade) 2933.9990 5%
42 (i). 2-Methyl-5-mercepto 1,3,4- hiazole[MMTD]; 2934.1090 5%
(ii). (Z)-2)2-aminothiazole-4-yl)-2-Tert-Butoxycarbonyl) 5%
methoxyimnno Acetic acid (ATMA);

(iii). (Z)-2-(2-aminothaizole -4-yl)2-2(tert-Butoxycarbonyl)- 5%

isopropoxyimino Acetic Acid[ATIBAA or ATBA;

(iv). Sin-methoxyiminoFuranyl Acetic acid Ammonium 5%

Salt(SIMA);

291
 (v). 7-{[2-Furany(sin- methoxyimino)acetyl]amino}-3- 5%
hydroxymethyl ceph-3-em-4- carboxyclic acid(Pharma
grade);
43 Mica Ester 2934.1090 5%
44 (+)-(IS,2S)-2-methylamino-1- phenylpropan-I-ol base 2939.4900 5%
45 Chlorophyll (Pharmaceutical grade) 3203.0090 5%
46 Edible ink (Pharmaceutical grade) 3215.1990 5%
47 Non-ionic surface-active agents 3402.1300 5%
48 Other surface-active agents (Pharma grade) 3402.1990 5%
49 (i). Alkyl aryl sulfonate. 3402.9000 5%
(ii). Ampnocerin ―K‖ or ―KS‖ (Pharma grade)
50 Casein 3501.1000 5%
51 (i)Modified starches (Pharmaceutical grade). 3505.1090 5%
(ii)Rich starch
52 Pencillin G. Amidase enzyme 3507.9000 5%
53 Activated carbon (Pharmaceutical grade). 3802.1000 5%
54 Other activated natural mineral products (Pharmaceutical 3802.9000 5%
grade).
55 Stearic acid (Pharmaceutical grade) 3823.1100 5%
56 Industrial fatty alcohols (Pharmaceutical grade) 3823.7000 5%
57 Polyglycerylricinoleates (Pharmaceutical grade) 3907.9900 5%
58 Cellulose nitrates non-plasticised 3912.2010 5%

Table C
(Drugs)

Customs duty
S No Description PCT Code
(%)
(1) (2) (3) (4)
1 Dextrose (injectable grade and pharma grade) 1702.3000 10%
2 Sodium chloride (injectable grade) (Pharmaceutical grade). 2501.0090 5%
3 Oseltamivir 2922.4990 0%
4 Zanamivir 2924.2990 0%
5 All types of vaccines, Interferon and medicines for Respective 0%
Hepatitis. headings
6 All vaccines and antisera Respective 0%
headings
7 Antihemophilic factor ix (Human) 3002.2090 0%
8 Blood fraction & immunological products (biological 3002.2090 0%
products) including rabies immunological (150 IU per ml)
(Human)
9 Factor viii & plasma derived fibrin sealant. (Human) 3002.2090 0%
10 Hepatits B immunoglobuline (Human) 3002.2090 0%
11 Human albumin (Human) 3002.2090 0%

292
12 Intravenous immunoglobuline (Human) 3002.2090 0%
13 Intramuscular immunoglobuline (Human) 3002.2090 0%
14 Tatanusimmunoglobuline (250 IU/ml) (Human) 3002.2090 0%
15 Injection Anti-Dimmunoglobulin (human) 300mcg/vial 3002.9010 0%
16 Medicinal eye Drops 3004.9050 10%
17 Ointments, medicinal 3004.9060 10%
18 Alfacalcidole Injection 3004.9099 0%
19 All medicines of cancer. An illustrative list is given below, 3004.9099 0%
namely:-
(i). Aminoglutethimide
(ii). Anastrazole
(iii). Asparaginase
(iv). Azathioprine
(v). BCG strain 2-8x108 CFU per vial
(vi). Belomycin
(vii). Bevacizumab
(viii). Bicalutamide
(ix). Bortezomib
(x). Busulfan
(xi). Capecitabine
(xii). Carboplatin
(xiii). Cetuximab
(xiv). Chlorambucil
(xv). Chlormethine
(xvi). Cisplatin
(xvii). Cladribine
(xviii). Cyclophosphamide
(xix). Cyproterone acetate
(xx). Cytarabine
(xxi). Dacarbazine
(xxii). Dactinomycin
(xxiii). Danunorubicin
(xxiv). DocetaxelTrihydrate
(xxv). Diethylstilbestrol-DiphosphateSodium
(xxvi). Disodium Clodronatetetrahydrate
(xxvii). Disodium Pamidronate
(xxviii). Doxorubicin
(xxix). Epirubicin
(xxx). Erlotinib
(xxxi). Etoposide
(xxxii). Filgrastim
(xxxiii). Fludarabine
(xxxiv). 5-Fluorouracil
(xxxv). Flutamide
(xxxvi). Folinic Acid, calcium salt
(xxxvii). Gemcitabine

293
 (xxxviii). Goserelin
(xxxix). Granisetron
(xl). Hydroxyurea
(xli). Ibandronic acid
(xlii). Ifosfamide
(xliii). Imatinibmisilate
(xliv). Irinotecan
(xlv). Lenograstim
(xlvi). Letrozole
(xlvii). Leuprorelin
(xlviii). Lomustine
(xlix). Medroxyprogesterone
(l). Megestrol
(li). Melphalan
(lii). Mercaptopurine
(liii). Methotrexate
(liv). Mitomycine
(lv). Mitoxantrone
(lvi). Octreotide
(lvii). Ondensetron
(lviii). Oxaliplatin
(lix). Paclitaxel
(lx). Pemetrexed
(lxi). Procarbazine
(lxii). Rituximab
(lxiii). Sorafenib (as tosylate)
(lxiv). Tamoxifen
(lxv). 6-Thioguanine
(lxvi). Topotecan
(lxvii). Trastuzumab
(lxviii). Tretinoin
(lxix). Triptorelin Acetate
(lxx). Tropisetron
(lxxi). Vinblastine
(lxxii). Vincristine
(lxxiii). Vinorelbine
(lxxiv). Zoledronic Acid
(lxxv). Tasigna(Nilotinib)
(lxxvi). Temozolomide
20 All medicines of Cardiac. An illustrative list is given below, 3004.9099 0%
namely:-
(i). Abeiximab
(ii). Adenosine
(iii). Contrast Media for angiography MRI (lopamidol
and lohexol Inj. and etc.)
(iv). Dopamine/Dobutamiune
(v). Glyceryltrinitrate infusion or tablets
(vi). Isosorbid Injection 8(Mono/dinityrate)]

294
 (vii). Heparin
(viii). Lopromide (Ultravist)
(ix). Nitroglycerine spray
(x). Nitroglycerin tablets
(xi). Streptokinase
(xii). Sodium AmidotrizoateMeglumine
Amidotrizoate (Urograffin)
(xiii). Reteplase (Thrombolytic treatment of suspected
myocardial infarction)
(xiv). Urokinase
21 All medicines for HIV/AIDS. An illustrative list is given 3004.9099 0%
below, namely:-
(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 All medicines for thalassaemia. An illustrative list is given 3004.9099 0%
below, namely:-
(i). Deferasirox
(ii). Defriprone
(iii). DesferrioxamineMesylate
23. Drug used for kidney dialysis and kidney transplant, 3004.9099 0%
Hemodialysis solution/ concentrate and Peritoneal dialysis
solution/concentrate, List of drugs is given below, namely:-
(i). Azathioprin
(ii). Basilliximab
(iii). Cyclosporine
(iv). Daclizumab
(v). Everolimus
(vi). Muromonab-CB3
(vii). Mycophenolic acid
(viii). Mycophenolic acid and its salts
24 Beclomethasone Aerosol/Vials 3004.9099 0%
25 Cyclosporine Injection 3004.9099 0%
26 Cyclosporine Microemulsion Cap/Solution and etc 3004.9099 0%
27 Erythropoietin Injection, EpoetinbetaErythopotin alpha 3004.9099 0%
28 Ipratropium Bromide Aerosol/Vials 3004.9099 0%
29 Salbutamol Aerosol/Vials 3004.9099 0%

295
30 Sodium Fusidate Injection 3004.9099 0%
31 Vancomycin Chromatographically Purified Injection 3004.9099 0%
32 Analgesic Medicated Plaster 3005.9090 0%
33 Cystagon, Cysta drops and Trientine Capsules (for 3004.9099 0%
personal use only)
34 Meglumine antimonite 3004.9099 0%
35 Imiglucerase 3004.9099 0%
36 Alghlucosidase Alfa 3004.9099 0%
37 Laronidase 3004.9099 0%
38 Agalsidase 3004.9099 0%
39 Poractant Alfa 3004.3900 0%
40 Caffeine Citrate 3004.3900 0%

Table D

(Packing Materials/Raw Materials for Packing/Bandages)

Customs duty
S No Description PCT Code
(%)
(1) (2) (3) (4)
1 Blood Bags CPDA-1: With blood transfusion set pack in Respective 0%
Aluminum foil with set. Heading
2 Surgical tape in jumbo rolls 3005.1010 5%
3 Cetylpyridinium chloride pad 3005.9090 5%
4 Polyacrylate (Acrylic Copolymers) 3906.9090 5%
5 PVC non-toxic tubing (Pharmaceutical grade) 3917.2390 5%
6 PVC lay flat tube material grade (Pharmaceutical grade) 3917.3100 5%
7 Pre-printed polypropylene tubes with tamper proof closures 3917.3910 3%
(with or without dessicant) indicating particulars of
registered drug and manufacturer (Pharmaceutical grade)
8 Other self-adhesive plates, sheets, film, foils, strip and 3919.1090 5%
other flat shapes of plastic (Pharmaceutical grade)
9 Rigid PVC Film (Pharmaceutical grade) 3920.4910 10%
10 PVC/PVDC (Pharmaceutical grade) 3920.4990 5%
11 (i). Plastic eye baths. 3923.1000 5%
(ii). Printed viskerings (Pharmaceutical grade)
12 Printed poly bags for infusion sets (Pharma grade) 3923.2100 5%
13 Non-toxic plastic bags for I.V. solutions and other infusions 3923.2900 5%
(Pharmaceutical grade)
14 Plastic nebulizer or dropper bottles (Pharma grade). 3923.3090 5%
15 Stopper for I.V. Solutions (Pharmaceutical grade). 3923.5000 5%
16 Piston caps 3926.9099 5%
17 (i) 13 mm Rubber stoppers for injections. 4016.9990 5%
(ii) 20 mm and 32 mm Rubber stopper for injections
(Pharmaceutical grade)
18 Collagen strip (catgut) (Pharmaceutical grade) 4206.0000 5%

296
19 Medical bleached craft paper with heat seal coating 4810.3900 5%
(Pharmaceutical grade)
20 (i) Self-adhesive paper and paper board. 4811.4100 5%
(ii) Cold seal coated paper (Pharmaceutical grade)
21 Paper and paper board coated, impregnated or covered 4811.5990 5%
with plastic (Pharmaceutical grade)
22 Paper Core for Surgical Tape (Pharmaceutical Grade) 4822.9000 5%
23 (i) Other packing containers, including record sleeves 4819.5000 5%
(ii) Glassine sleeve (Pharmaceutical grade)
24 Laminated heat sealable paper 4811.4900 5%
25 Kraft paper (wax coated) 4811.6010 5%
26 Non-woven paper 4811.9000 5%
27 Non-woven fabric 5603.9200 5%
5603.9300
28 Coated Fabric 5903.9000 5%
29 Empty glass infusion bottle with and without graduation 7010.9000 5%
USP II (Pharmaceutical grade)
30 (i) Neutral glass cartridges with rubber dices and 7010.9000 5%
plungers and aluminium seals.
(ii) Neutral glass vials 1-2 ml U.S.P-1.
(iii) Moulded glass vials U.S.P. Type III (for antibiotics Inj-
powder).
(iv) Glass bottle USP type I.
(v) Neutral, clear glass, USP type I (pre- sterilized) close
mouth.
(vi) Mouldedglass vials (Pharmaceutical grade)
31 (i) Aluminum foil, ―printed‖ coated with mylar polyester or 7607.1990 5%
surlyn monomer resin on one side and vinyl coating on 7607.2000
the other side indicating particulars of drugs and
manufacturers (Pharmaceutical grade).
(ii) Aluminum foil printed, indicating particulars of drugs
and manufacturers in rolls for wrapping.
(iii) Printed Aluminium Foil for Sachet/I.V. Infusion Bag]
(iv) Printed Alu+Alu-Cold forming Aluminium Foil bearing
the particulars of drugs and manufacturers
Pharmaceutical grade].
(v) Aluminium Foil coated with nucryl resin Top and
bottom
(vi) Printed Aluminium Bag for I.V. Solutions/Infusion

32 (i). Anodized aluminum bottle. 7612.9090 5%

(ii). Rubber plug tear off seal.
(iii). Closing lid (aluminium A1, High density
polyethylene/polypropylene) (Pharmaceutical Grade)

297
 33 (i) Stoppers for I.V. solutions. 8309.9090 5%
(ii) Tear off aluminium seals for injectables.
(iii) Flip off seals for injectable vials.
(iv) Rubber plug with Tear off seal.
(v) Closing lid (Aluminium A1. High density
polyethylene/polypropylene)
(Pharmaceutical grade)

34 Eyeless sutures needles (Pharmaceutical grade) 9018.3200 5%

35 Non-toxic plastic bags for I.V. solutions of dextrose and 9018.3910 5%

other infusions (Pharmaceutical grade)

Table E

(Diagnostic Kits/Equipment)

S No Description PCTCode Customs duty

(%)
(1) (2) (3) (4)
1 4C EsTrionyx 3822.0000 5%
2 5C Cell control Lnormal 3822.0000 5%
3 Albumin bcg 3822.0000 5%
4 Alkaline phosphatase (Alb) 3822.0000 5%
5 Ammonia Modular 3822.0000 5%
6 Aslo tin 3822.0000 5%
7 Bilirubin kit 3822.0000 5%
8 Blood cancer kit 3822.0000 5%
9 Blood glucose test strips 3822.0000 5%
10 Bovine precision multi sera 3822.0000 5%
11 Breast cancer kit 3822.0000 5%
12 CBC Reagent (For hematology analyzer) Complete blood 3822.0000 0%
count reagent
13 Cervical cancer/HPV kit 3822.0000 5%
14 Ckcreatinin kinase (mb) 3822.0000 5%
15 Cknac 3822.0000 5%
16 Control 3822.0000 5%
17 Control Sera 3822.0000 5%
18 Cratininsysi 3822.0000 5%
19 Crp control 3822.0000 5%
20 Detektiion cups 3822.0000 5%

298
21 DNA SSP DRB GenricIC 3822.0000 5%
22 Elisa based kits or Eclia Kit 3822.0000 0%
23 Ferritin kit 3822.0000 5%
24 Glulcose kit 3822.0000 5%
25 HCV 3822.0000 5%
26 HCV amp 3822.0000 5%
27 Hcy 3822.0000 5%
28 Hdl Cholesterol 3822.0000 5%
29 Hdl/ldlchol 3822.0000 5%
30 HEV (Hepatitis E virus) 3822.0000 5%
31 HIV Kits 3822.0000 5%
32 Hla B27 3822.0000 5%
33 I.C.T. (Immunochromatographic kit) 3822.0000 0%
34 ID-DA Cell 3822.0000 5%
35 Ige 3822.0000 5%
36 Immunoblast (western blot test). 3822.0000 0%
37 Inorganic Phosphorus kit 3822.0000 5%
38 ISE Standard 3822.0000 5%
39 Kit amplicon kit (for PCR) 3822.0000 5%
40 Kit for vitamin B12 estimation 3822.0000 5%
41 Kits for automatic cell separator for collection of platelets 3822.0000 0%
42 Lac 3822.0000 5%
43 Lchsv 3822.0000 5%
44 Ldh kit (lactate dehydrogenase kit) 3822.0000 5%
45 Lipids 3822.0000 5%
46 Liss Coombs 3822.0000 5%
47 NA/K/CL 3822.0000 5%
48 Oligo 3822.0000 5%
49 Pac 3822.0000 5%
50 PCR kits 3822.0000 0%
51 Pregnancy test 3822.0000 5%
52 Protein kit 3822.0000 5%
53 Proteins 3822.0000 5%
54 Reticulocyte count (control) Retic C Control 3822.0000 5%
55 Ring 3822.0000 5%
56 Standard or calibrator 3822.0000 5%
57 Strips for sugar test 3822.0000 5%
58 Tina quant 3822.0000 5%
59 Typhoid kit 3822.0000 5%
60 U 3822.0000 5%
61 U/CSF 3822.0000 5%
62 Ua plus 3822.0000 5%
63 UIBC (Unsaturated iron binding capacity) 3822.0000 5%
64 Urea uv kit 3822.0000 5%
65 Urine Analysis Strips 3822.0000 5%
66 Urine test strips 3822.0000 5%
67 Vitros Diagnostic kit 3822.0000 5%

299
 Part-III

Raw Materials/Inputs for Poultry and Textile Sector; Other Goods

The imports under this part shall be subject to following conditions, besides the conditions specified in the

Table given below namely: -

(i) the designated/authorized person of the following Ministries, or as the case may be, companies
shall furnish all relevant information as detailed in the table below on line to the Customs
Computerized System, accessed through the unique users identifier obtained under section
155D of the Customs Act, 1969, along with the password thereof, namely: -

(a) Ministry of Industries, Production and Special Initiatives, in case of imported goods

specified against serial numbers 24of Table;

(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial

number26 of Table;

(c) Ministry of Live Stock and Dairy Development, in case of goods, specified against serial

number 15 and 20 of Table;

(ii) the importer shall file the Goods Declaration online through Pakistan Customs Computerized

System where operational, and through a normal hard copy in the Collectorates/Custom-

stations, in which the Pakistan Customs Computerized System is not operational as yet.

(iii) in already computerized Collectorates and Custom-stations where the Customs Computerized

System is not yet operational, the Director Reforms and Automation or any other authorized

officer shall feed the requisite information about clearance/release of goods under this

notification in the Customs Computerized System on daily basis, and the data obtained from

the Custom-stations, which have not yet been computerized, on weekly basis.

Table

300
Sr. Description PCT Code Customs Condition

No. duty (%)

(1) (2) (3) (4) (5)

1 Breeding bulls 0102.2910 0% Nil

2 Hatching (Fertilized) egg 0407.1100 3% Nil

for grandparent and parent

stock of Gallus domesticus

(chicken)

3 Bovine semen 0511.1000 0% Nil

4 Fresh and Dry Fruits 08.00 10% Of Afghanistan origin and imported from
except apples from Afghanistan
Afghanistan
5 Spices (Mixtures referred 0910.9100 11% If imported by units certified by Ministry

to in Note 1(b) to Chapter of National Food Security and Research

9) to be vertically integrated poultry

processing units engaged in production

of value added chicken products

6 Wheat 10.01 0% Nil

7 Sunflower seeds 1206.0000 0% For sowing purpose only as certified by

Ministry of National Food Security and
Research.
8 Mustard seeds 1207.5000 0% -do-

9 Canola seeds 1205.9000 0% -do-

10 Carrageenan Food Gel 1302.3900 11% If imported by units certified by Ministry

of National Food Security and Research

to be vertically integrated poultry

processing units engaged in production

of value added chicken products.

11 Cane Sugar 1701.1390 0% If imported by private sector

1701.1400
12 Beet Sugar 1701.1200 0% If imported by private sector

301
13 White crystalline cane 1701.9910 0% Nil
sugar
14 White crystalline beet 1701.9920 0% Nil
sugar
15 Mixes and doughs for the 1901.2000 11% If imported by units certified by Ministry

preparation of bakers’ of National Food Security and Research

wares of heading 19.05 to be vertically integrated poultry

processing units engaged in production

of value added chicken products.

16 Food preparations 1901.9020 16% -do-

1901.9090

17 Bread crumbs 1905.9000 16% -do-

18 Sauces and preparation 2103.9000 16% -do-

therefor, mixed condiments

and mixed seasonings

19 Sodium Iron (Na Fe Respective 0% Nil

headings
EDTA), and other premixes

of Vitamins, Minerals and

Micro- nutrients (food

grade)

20 Growth promoter premix 2309.9000 10% Nil

21 Vitamin premix 2309.9000 10% Nil

22 Choline Chloride 2309.9000 10% Nil

23 Mineral premix 2309.9000 10% Nil

24 Cattle Feed Premix 2309.9000 5% This facility shall be available for dairy
sector, subject to certification by the
Ministry of National Food Security and
Research.
25 Vitamin B12 (feed grade) 2309.9000 10% Nil

26 Vitamin H2 (feed grade) 2309.9000 10% Nil

27 Fish and Shrimp Feed 2309.9000 0% Nil

302
28 Poultry feed preparation 2309.9000 10% Nil
(coccidiostats)
29 Calf Milk 2309.9000 10% This facility shall be available for dairy
Replacer(CMR)(color dyed) sector, subject to certification by the
Ministry of National Food Security and
Research.
30 Growth promoter premix 2309.9000 5% If imported by Sales Tax registered
Vitamin premix manufacturers of poultry feed
Vitamin B12 (feed grade)
Vitamin H2(feed grade)

30A Medicaments 3004.9099 3% If imported by poultry sector

31 Unground 2510.1000 0% If imported by the Phosphatic Fertilizer

Industry, notified by the Ministry of
Industries.
32 Chrysotile Asbestos 2524.9000 15% If imported by the manufacturers of
Powder Coatings subject to annual quota
determination by the Input Output Co-
efficient Organization (IOCO).
33 Phosphoric acid 2809.2010 0% If imported by the Phosphatic Fertilizer
Industry, notified by the Ministry of
Industries.
34 Ethylene 2901.2100 0% If imported by industrial consumers for
self-consumption
35 (i) Para xylene 2902.4300 0% If imported by M/s. Lotte Chemical
(ii) Acetic acid 2915.2100
(iii) Hydrogen Bromide 2811.1990 Pakistan Ltd.
(iv) Palladium on carbon 3815.1200
36 Ethylene Dichloride 2903.1500 0% If imported by industrial consumers for
self-consumption
37 Ethylene glycol 2905.3100 0% Nil

(ethanediol) (MEG)

38 PTA 2917.3610 5% Nil

39 Furazolidone (feed grade) 2934.9910 10% Nil

40 Paprika Liquid 3203.0090 11% If imported by units certified by Ministry

of National Food Security and Research

to be vertically integrated poultry

processing units engaged in production

of value added chicken products.

41 Stamping Foils 3212.1000 0% Nil

42 Chilli Extract 3302.1090 3% If imported by units certified by Ministry

of National Food Security and Research

303
 to be vertically integrated poultry

processing units engaged in production

of value added chicken products.

43 Fatty Alcohol Ethoxylate 3402.1300 5% If imported by manufacturers of Sodium

Lauryl Ether Sulphate, registered under
the Sales Tax Act, 1990.
44 (i). Adhesives based on 3506.9190 11% If imported by the manufacturers of
polymers or rubbers Diapers registered under the Sales Tax
(ii). Hot melt adhesives Act, 1990 subject to annual quota
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
45 Products registered under 3808.9170 0% Nil
the Agriculture Pesticides
Ordinance, 1971
46 Other pesticides 3808.9199 0% Nil

47 Herbicides, anti-sprouting 3808.9310 0% Nil

products and plant growth
regulators
48 Herbicides, anti-sprouting 3808.9390 0% Nil

products and plant growth

regulators

49 Other 3808.9990 0% Nil

50 Linear Alkyl Benzene 3817.0000 0% Nil

51 Pet Resin Bottle Grade 3907.6120 8.5% Nil

3907.6920
52 (i) Polyester Resin 3907.9900 10% If imported by the manufacturers of
(ii) Epoxide resin 3907.3000 Powder Coatings, registered under the
Sales Tax Act, 1990 and subject to
annual quota determination by the IOCO.
53 Polyamide-6, -11, -12, -6, 3908.1000 0% Nil
6, -6, 9, -6, 10 or -6, 12
54 Other polyamides in 3908.9000 0% Nil
primary form
55 Poly (methylene phenyl 3909.3100 5% Nil
isocyanate) (crude MDI,
polymeric MDI)
56 Pre-laminated Tape 3919.1090 16% If imported by the manufacturers of
3920.9900 16% Diapers registered under the Sales Tax
Act, 1990 subject to annual quota
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.

304
57 Frontal Tape 3919.9090 16% -do-
3920.9900 16%
58 PE + NW laminate sheet 3920.1000 16% -do-

59 Poly back sheet 3920.1000 16% -do-

3920.9900
60 Film of ethylene 3920.1000 15% If imported by a Sales Tax registered
manufacturer of aseptic plastic packages
meant for liquid foods, subject to quota
determination by IOCO
61 Plastic Film (Medical 3920.2040 10% If imported by the manufacturers of
grade) 3921.9090 Disposable/Auto disable syringes
registered under the Sales Tax Act, 1990
and subject to annual quota
determination by the IOCO.
62 Uncoated Film of Poly 3920.6200 11% If imported by the manufacturers of
(ethylene terephthalate) Metalized Yarn registered under the
Sales Tax Act, 1990 subject to annual
quota determination by the IOCO.
63 Perforated Poly Film 3920.9900 16% If imported by the manufacturers of
Diapers registered under the Sales Tax
Act, 1990 subject to annual quota
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
64 Waist Band Barrier 3921.9090 16% -do-

65 Raw Hides & Skins 41.01 0% Nil

66 Raw Skins 41.02 0% Nil

67 Other Raw Hides and 41.03 0% Nil

Skins (excluding
4103.3000)
68 In the wet state (including 4105.1000 0% Nil
4106.2100
wet- blue)

69 Blister Paper 4802.6990 10% If imported by the manufacturers of I.V.

Canola registered under the Sales Tax
Act, 1990 and subject to annual quota
determination by the IOCO.
70 Uncoated paper and 4805.9290 15% If imported by the Liquid food packaging
paperboard industry for dairy and juices registered
under the Sales Tax Act, 1990, and
subject to annual quota determination by
the IOCO.
71 Yarn of nylon or other 5402.4500 7% Nil
polyamides
72 Yarn of viscose rayon, 5403.3100 5% Nil
untwisted or with a twist not
exceeding 120 turns per
meter

305
73 Of polyesters 5501.2000 6.5% Nil

74 Acrylic or modacrylic 5501.3000 6.5% Nil

75 Of polypropylene 5501.4000 6.5% Nil

76 Filament tow of other 5501.9000 6.5% Nil

polymers
77 Artificial filament tow 5502.9090 6.5% Nil

78 Of polyesters not 5503.2010 7% Nil

exceeding 2.22 decitex
79 Of other polyester 5503.2090 6% Nil

80 Acrylic or modacrylic 5503.3000 6.5% Nil

81 Of polypropylene 5503.4000 6.5% Nil

82 Other synthetic staple fibre 5503.9000 6.5% Nil

83 Of synthetic fibers 5505.1000 6.5% Nil

84 Of artificial fibers 5505.2000 6.5% Nil

85 Of polyesters 5506.2000 6.5% Nil

86 Acrylic or modacrylic 5506.3000 6.5% Nil

87 Other synthetic staple fibre 5506.9000 6.5% Nil

88 Non-wovens, whether or 5603.1100 11% If imported by the manufacturers of

not impregnated, coated, 5603.1200 Diapers registered under the Sales Tax
covered or laminated for Act, 1990 subject to annual quota
man-made filaments. determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
89 Acquisition layer 5603.9200 11% -do-

90 Loop pile fabric 6001.2210 16% -do-

6001.2290
91 Silver 71.06 0% Nil

92 Gold 71.08 0% Nil

93 Carbon steel strips of 7226.9200 5% If imported by manufacturers of shaving

thickness 0.09 to 0.1 mm blades/razors, registered under the Sales
and width 22.2 to 22.4 mm Tax Act, 1990, subject to annual quota
determination by the Input Output Co-
efficient Organization (IOCO).
94 Bicycle Chain Parts 7315.1990 15% If imported by Bicycle chain
manufacturers registered under the
Sales Tax Act, 1990 as per quota
determined by IOCO.

306
95 Aluminium Wire not alloyed 7605.1900 11% If imported by the manufacturers of
Metalized Yarn registered under the
Sales Tax Act, 1990 subject to annual
quota determination by the IOCO.
96 (i) Coils of aluminium 7606.1200 0% If imported by registered local
alloys 8309.9010 0% manufacturer of aluminum beverage
(ii) Aluminum lids cans subject to quota determination by
IOCO.
97 CKD kits for compression- 8408.9000 3% This concession is only available to those

ignition internal combustion parts of CKD kits as are not

piston engines (diesel manufactured locally if imported by local

engines of 3 HP to 36 HP) manufacturers / assemblers of these

engines.

98 Permanent magnets of 8505.1100 0% If imported by local manufacturers of DC

metal Fans subject to annual quota

determination by IOCO.

99 [Omitted]

100 Cellular Mobile Phone 8517.1219 0% Nil

101 Cellular mobile phones in 8517.1211 0% i. If imported by local assemblers/

CKD/SKD condition manufacturers duly certified by Pakistan

Telecommunication Authority (PTA)

subject to quota determination by the

Input Output Co-efficient Organization

(IOCO).

ii. Imports shall be subject to production

of type approval certificate from PTA.

iii. Local assemblers/ manufacturers shall

furnish consignment wise NOC from

PTA.

102 (i) Machines for the 8517.6210 0% Nil

reception, conversion 8517.6220
and transmission or 8517.6230
8517.6240
regeneration of voice,
8517.6250
images or other data,

307
 including switching and 8517.6260
routing apparatus 8517.6290

8418.6940
(ii) Refrigerated out door
cabinet designed for
insertion of electric and
electronic apparatus
103 [Omitted]

104 (i). Electronic integrated 8542.3900 0% If imported by SIM and Smart Card
circuits (SIM Chip) manufacturers registered under Sales
Tax Act, 1990, as per quota determined
by IOCO as per procedure prescribed in
(ii). Magnetic sheets 8519.8190 SRO 565(I) /2006.

(iii). Glue Tape Lamination 5807.1030

for dye bonding of chip

(iv). Polyvinyl Chloride 3920.4910

(PVC) Rigid Film
(v). Biaxially Oriented 3920.2040
Polypropylene (BOPP)
film, laminated
105 Ships and other floating 8901.1000 0% The exemption shall be available up to
8901.2000 the year 2030, subject to the condition
crafts including tugs, 8901.3000 that the ships and crafts are used for the
8901.9000 purpose for which they were procured,
survey vessels and other 8902.0000 and in case such ships and crafts are
8904.0000 used for demolition purposes, full
specialized crafts 8905.1000 customs duties and other charges
8905.2000 applicable to ships and crafts purchased
purchased or bare-boat 8905.9000 for demolition purposes shall be
8906.1000 chargeable.
chartered by a Pakistani 8906.9000
8907.9000
entity and flying Pakistani

flag.

106 Defence stores, excluding 93.00 & 15% If imported by the Federal Government
those of the National Respective for the use of Defence Services whether
Logistic Cell headings the goods have been imported against
foreign exchange allocation or otherwise.
107 (i) Paper having 4802.5510 0% (1) If imported by a Federal or
2
specification 60 gm/m Provincial Government Institution or
in 23X36 inches or a Nashir-e-Quran approved by
respective Provincial Quran Board
20X30 inches sheets
4810.1310 for printing of Holy Quran;
(ii) Art paper having 4810.1990 (2) In case of Nashir-e-Quran the
specification 20x30 quantity of paper to be imported
inches, 23x30 inches, would be determined by IOCO; and
(3) The Nashir-e-Quran may also get

308
 23x33 inches, 23x36 printing done from another printer
inches and 700x1000 (vendor), duly registered under
mm Sales Tax Act,1990 and with
relevant Provincial Quran Board,
having suitable in-house facility,
subject to approval of the IOCO.
Imports made by Nashir-e-Quran
availing the facility of printing
through vendors will be cleared
against submission of bank
guarantee or pay order. In such
case, -
(i) the vendor shall have a firm
contract with the Nashir-e-
Quran;
(ii) the Nashir-e-Quran may
provide the imported paper, to
the vendor;
(iii) the vendor shall not be entitled
to import the paper, under this
scheme for printing of Quran to
be supplied to the Nashir-e-
Quran;
(iv) the vendor, after completing the
printing, shall supply the printed
Quran to that Nashir-e-Quran
only with whom he held the firm
contract; and
(v) the vendor shall also maintain
proper record of the imported
paper utilized, and printed
Quran supplied to the Nashir-e-
Quran;
(vi) the security deposited by the
Nashir-e-Quran at the time of
clearance shall be released after
NOC from IOCO regarding
consumption of paper and supply of
finished product as per the contract.

108 (i) Cable filling/flooding 3824.9999 0% If imported by a Sales Tax registered

compound person engaged in manufacturing of
(ii) Polybutylene 3907.7000 0% Optical Fiber Cable subject to quota
Terephthalate determination by IOCO
(iii) Fiber reinforced 3916.9000 0%
plastic/glass reinforced
polypropylene
(iv) Polyester rigid film 3920.6310 5%

(v) Weighing more than 5603.9400 5%

2
150 g/m (Nonwovens)
(vi) Water blocking/ 5604.9000 0%
swelling tape
(vii) Gimped yarn, and strip 5606.0000 5%
and the like of heading

309
 54.04 or 54.05, gimped
(other than those of
heading 56.05 and
gimped horsehair
yarn); chenille yarn
(including flock chenille
yarn); loop wale- yarn
(viii) Backed 7607.2000 5%

(ix) Single/Multimode 9001.1000 0%

Optical Fiber
109 (i) Other craft paper 4804.3900 15% If imported by a Sales Tax registered
(ii) Multi-ply (clay coated 4810.9200 manufacturer of Aseptic liquid food
paper and paper board packaging material, subject to quota
(iii) Aluminum foil (rolled 7607.1100 determination by IOCO.
but not further worked)
110 Lithium iron phosphate 8506.5000 8% Nil
battery (Li-Fe-PO4)
5% If imported by manufacturers of
(i) Other 3506.9190
5% diapers/sanitary napkins registered under
(ii) Other 3906.9090
(iii) Of polymers of 16% the Sales Tax Act, 1990, subject to
3920.1000
ethylene
16% annual quota determination and
(iv) Of other plastics 3921.1900
(v) Of polymers of 5% verification by the Input Output Co-
111 3923.2100
ethylene
(vi) Weighing not more 11% efficient Organization (IOCO) and
2 5603.1100
than 25 g/m
(vii) Weighing more than 25 certification by the Engineering
2 16%
g/m but not more than 5603.9200
70 g/m
2 Development Board that the imported
(viii) Weighing more than 70 5603.9300 11%
2
g/m but not more than goods are not manufactured locally.
2
150 g/m

112 (i) Malt extracts & Food 1901.9020 5% Imports by manufacturers of infant

prep formula milk, registered under the Sales

Tax Act, 1990, subject to annual quota

(ii) Other 1901.9090 5% determination and verification by the

Input Output Co-efficient Organization

(iii) Cans of Iron and steel 7310.2900 10% (IOCO).

113 (i) Dextrose 1702.3000 0% If imported by manufacturers of

(ii) Sodium Chloride 2501.0090 hemodialyzers, registered under the

310
 pharma grade Sales Tax Act, 1990, subject to annual

(iii) Calcium Chloride 2827.2000 quota determination by the Input Output

pharma grade Co-efficient Organization (IOCO).

(iv) Magnesium Chloride 2827.3100

Pharma grade

(v) Potassium Chloride 2827.3900

(vi) Sodium bicarbonate 2836.3000

pharma grade

(vii) Potassium Chloride 3104.2000

pharma grade

114 (i) Aluminum sheets & 7606.1100 5% If imported by manufacturers of photo

Coils 7606.9190 polymers & CTP plates and pre-

7606.9290 sensitized printing plate, registered under

(ii ) Aluminum foil 7607.1990 the Sales Tax Act, 1990, subject to

annual quota determination by the Input

Output Co-efficient Organization (IOCO).

115 (i)AKD wax 3809.9200 5% If imported by manufacturers of Paper

(ii)Finishing agent 3809.9200 5% sizing agents, registered under the Sales

(iii)Cationic 3402.1290 5% Tax Act, 1990, subject to annual quota

determination by the Input Output Co-

efficient Organization (IOCO).

116 (i) Refrigerant gas R-290 2711.1200 0% If imported by manufacturers of Home

(propane)
(ii) Refrigerant gas 2901.1010 Appliances, registered under the Sales
Isobutane R-600 gas
Tax Act, 1990, subject to annual quota
(iii) Refrigerant gas R-410 3824.7800
determination by the Input Output Co-
(iv) Articles of glass 7020.0090
efficient Organization (IOCO); and
(v) Siver solder 5% 7106.9290
certification from Inland Revenue
(vi) Stainless steel sheets 7220.2090

311
 (vii) Copper welding rod 7407.2900 Department that all dealers of the

(viii) Copper capillary tube 7411.1010 manufacturing unit are registered with

(ix) Copper tube inner 7411.1020 Sales Tax department.

grooved
(x) Aluminium sheet stucco 7606.9210

(xi) Filter driers (02 hole/3 8421.3910

hole)
(xii) AC motors, single 8501.4090
phase
(xiii) Transformers 8504.3100

(xiv) Magnetic strip 8505.1900

(xv) Magnetrons 8540.7100

(xvi) Glass board for 8529.9090

manufacturing TV
panels (LCD, LED,
OLED, HDI etc.)
(xvii) Printed circuits 8534.0000

117 Base oil 2710.1993 0% If imported by manufacturers of coning

oil, white oil and other textile oils,

registered under the Sales Tax Act,

1990, subject to annual quota

determination by the Input Output Co-

efficient Organization (IOCO).

118. CNG vehicle conversion 8409.9191 5% Brands of kits approved by OGRA, if

kits. 8409.9991 imported by authorized dealers.

119 Organic composite 3814.0000 5% If imported by manufacturers of Butyl

solvents and thinners, not Acetate registered under the Sales Tax
elsewhere specified or Act 1990, subject to annual quota
included; prepared paint or determination by Input Output Co-
varnish removers. efficient Organization (IOCO).

120 Plasticised (Poly Vinyl 3904.2200 0% If imported by manufacturers of

Chloride) disposable syringes and saline infusion
sets, registered under the Sales Tax Act
1990, subject to annual quota
determination by Input Output Co-
efficient Organization (IOCO).

312
121 Other saturated Polyesters 3907.9900 5% If imported by manufacturers of
interlining/ buckram, registered under
the Sales Tax Act 1990, subject to
annual quota determination by Input
Output Co-efficient Organization
(IOCO).;

122 (i) Skimmed milk powder 0402.1000 0% (i) If imported by manufacturers of Ready
(ii) Whey powder 0404.1010 to Use Supplementary Foods (RUSF)
(iii) Peas (Pisum sativum) 0713.1000 duly authorized by United Nations World
(iv) Grams (dry whole) 0713.2010 Food Program (UNWFP) and subject to
(v) Other 0713.3990 annual quota determination by Input
(vi) Groundnuts shelled 1202.4200 Output Co-efficient Organization
weather or not broken (IOCO).‖,
(vii) Other 1507.9000 (ii) If imported by manufacturers of
(viii) Palm Olein 1511.9030 Ready-To-Use Therapeutic Food
(ix) Other 1514.9900 (RUTF), duly authorized by United
Nations International Children
(x) Vegetable fats and their 1516.2010 Emergency fund (UNICEF) and subject
fractions to annual quota determination by Input
(xi) Other 1517.9000 Output Co-efficient Organization
(IOCO).‖,
(xii) Malto dextrins 1702.9030

(xiii) Other 2106.9090

(xiv) Other 3404.9090

(xv) Other 3824.9999

123 Yarn and film grades 3907.6110 5% if imported by registered manufacturers

3907.6910 of film and yarn from PET.

124 Newsprint in rolls or sheets 4801.0000 0% If imported by newspaper or periodical

publishers certified by the All Pakistan
Newspaper Society(APNS)

125 (i) Other 3215.1190 0% If imported by registered manufacturers

Of Auto-Disable Syringes with quota
(ii) Polypropylene 3902.1000 0%
determination by IOCO and subject to
NOC from Ministry of National Health
(iii) Propylene copolymers 3902.3000 0%
Services Regulation and Coordination
(MoNHSR&C).
(iv) Plasticised 3904.2200 0%

(v) Epoxide resins 3907.3000 0%

(vi) Biaxially Oriented 3920.2040 0%

Polypropylene (BOPP) film,
laminated
(vii) Other 3921.9090 0%

(viii) Gaskets of rubber 4016.9310 0%

313
 (ix) Printing paper 4802.5510 0%

(x) Tubular metal needles 9018.3200 0%

and needles for sutures
126 (i) Aluminum foil rolled but 7607.1100 0% if imported by registered manufacturers
not further worked ―7 of pharmaceutical packaging subject to
microns to 100 microns‖ quota determination by IOCO.

(ii) Film and sheet of 3920.9200 0%

polyamides ― 20
microns to 40 microns‖
127 (i) Other 3005.9090 5% if imported by registered of First Aid
Bandages Manufacturing Industry
(ii) Other 3920.2090 5% subject to quota determination by IOCO.

(iii) Other woven fabrics 5407.5200 5%

(Dyed)

128 (i) Ednozym Pectofruit 3507.9000 3% if imported by Sales Tax registered

(ii) Endozym Pectofruit PR manufacturers of Food Processing
(iii) Endozym Alphamyl Industry subject to quota determination
MG by IOCO.
(iv) Silite Normal Speed, 3824.9999 3%
(v) Silite High Speed and
(vi) Spindasol FJ under

129 (i) Glucose precursors 2309.9000 5% If imported by Dairy sector

(ii) Yeast
(iii) Toxin Binders
(iv) Energy supplements
for cows transition
period
(v) Acidifiers
(vi) Electrolytes for calves
(vii) Biotin
(viii) Buffers
(ix) Copper boluses
(x) Non-protein nitrogen
sources

130 (i) Shoe adhesives 3506.9110 5% If imported by Sales Tax registered Shoe
manufacturers subject to quota
(ii) Phenolic resins 3909.4000 5% determination by IOCO.

(iii)Of polymers of ethylene 3920.1000 5%

(iv)Other 3920.2090 5%

(v)Other 3921.9090 5%

(vi)Shoe lasts 3926.9060 5%

(vii)Uppers and parts 6406.1000 5%

314
 thereof, other than

stiffeners

(viii)Outer soles and heels 6406.2010 15%

of rubber
(ix)Buckle 8308.9020 5%

(x) Weighing more than 5603.1400 5%

2
150 g/m
(xi) Weighing more than 70 5603.9300 5%
2
g/m but not more than 150
2
g/m
131 (i) PVC Emulsion grade 3904.1010 0% 1. If imported by Sales Tax registered
manufacturers of artificial leather
subject to quota determination by
(ii) Release paper 4811.5990 3% IOCO.
2. Import of PVC Emulsion grade is also
subject to lab test.

132 Decorative base paper 4802.5510 0% If imported by registered manufacturers

of Decorative Printed Industry subject to
quota determination by IOCO.

133 Spray Valves/Pumps with 8481.8090 0% If imported by registered manufacturers

or without spray cap/ of Aerosol subject to quota determination
actuator for aerosol by IOCO.
products
134 PET Scrap 3915.9000 11% If imported by Sales Tax registered
manufacturers of Polyester Staple Fiber
subject to quota determination by IOCO.

135 (i) Butt welding 7307.9300 3% If imported by registered manufacturers

of Boilers Manufacturers subject to quota
(ii) Iron and alloy steel U- 7216.3110 10% determination by IOCO.
sections of various heights 7216.3210
7216.3310
(iii) Safety or relieve valves 8481.4000 10%

136 (i) Other uncoated paper 4805.9390 0% If imported by Sales Tax registered
and paperboard and manufacturers of Bobbins, Cops and
Cores subject to quota determination by
(ii) Vegetable parchment 4806.1000 0% IOCO.

137 Woven fabrics obtained 5407.2000 5% If imported by Sales Tax registered

from strip and the like manufacturers of Machine made Carpets
subject to quota determination by IOCO.
138 Chain parts 7315.1990 15% If imported by registered manufacturers
of industrial chain subject to quota
determination by IOCO.

315
139 Specialty paper 40-50 4810.9900 0% If imported by registered manufacturers
grams having specification of Flexible Packaging Industry subject to
of wood free, white, glossy quota determination by IOCO.
and one side coated for
Gravure Printing Process

140 Unsaturated Polyester 3907.9100 5% If imported by registered manufacturers

Resin (UPR) of Solid Surface Sheet subject to quota
determination by IOCO.
The concession shall be admissible till
30th June 2022.
141 Carbon black other than 2803.0020 5% If imported by Sales Tax registered
rubber grade manufacturers subject to quota
determination by IOCO.

142 Hermetic bags and Respective 0% Subject to certification by Ministry of

cocoons heading National Food and Security (MoNFS&R)
that imported goods are bona fide
requirement for use in the Agriculture
Sector. The authorized officer of the
Ministry shall furnish all relevant
information on line to Pakistan Customs
Computerized System against specific
user ID and Password obtained under
section 155D of the Customs Act, 1969.

143 Lithium Ion Cells 8507.6000 0% If imported by manufacturers of lithium-

ion batteries subject to quota
determination by IOCO.

144 Petroleum oils and oils 2709.0000 2.5% If imported by registered oil refineries.
The concession shall be admissible till
th
obtained from bituminous 30 June 2022.

minerals, crude

145 Raw materials used in the Respective 0% If imported by registered manufacturers

heading subject to NOC issued by DRAP and
manufacturing of the Quota determined by IOCO

COVID-19 related items i.e,

VTM, IV Cannula, N95

Masks, Surgical Masks,

Face Shields, Tyvek Suits

146 Carpets 5701.1010 0% If imported by Sales Tax registered

exporters of Hand-woven Carpets.

316
147 Of circular cross-section 7213.9191 10% If imported by registered manufacturers
of Welding Electrode subject to quota
measuring less than 7 mm 7227.9010 determination by IOCO.

in diameter

317
 Part- IV

Imports of Machinery and Equipment for Textile Sector

TABLE
[Link]. PCT Code Rate of Duty Condition

(1) (2) (3) (4)

Machinery and equipment, not manufactured

8443.1951 0% locally, If imported by Textile industrial units

1.
registered with Ministry of Textile Industry

2. 8444.0000 0% -do-

3. 8445.1100 0% -do-

4. 8445.1200 0% -do-

5. 8445.1300 0% -do-

6. 8445.1910 0% -do-

7. 8445.1990 0% -do-

8. 8445.2000 0% -do-

9. 8445.3000 0% -do-

10. 8445.4010 0% -do-

11. 8445.4020 0% -do-

12. 8445.4030 0% -do-

13. 8445.4090 0% -do-

14. 8445.9000 0% -do-

15. 8446.1000 0% -do-

16. 8446.2100 0% -do-

17. 8446.2900 0% -do-

318
18. 8446.3000 0% -do-

19. 8447.1100 0% -do-

20. 8447.1200 0% -do-

21. 8447.2000 0% -do-

22. 8447.9010 0% -do-

23. 8447.9090 0% -do-

24. 8448.1100 0% -do-

25. 8448.1900 0% -do-

26. 8449.0000 0% -do-

27. 8451.1000 0% -do-

28. 8451.2900 0% -do-

29. 8451.3000 0% -do-

30. 8451.4010 0% -do-

31. 8451.4020 0% -do-

32. 8451.4030 0% -do-

33. 8451.5000 0% -do-

34. 8451.8010 0% -do-

35. 8451.8020 0% -do-

36. 8451.8030 0% -do-

37. 8451.8040 0% -do-

38. 8451.8050 0% -do-

39. 8451.8060 0% -do-

40. 8451.8070 0% -do-

41. 8451.8090 0% -do-

42. 8452.2100 0% -do-

319
 43. 8452.2900 0% -do-

8448.3110 0% -do-
44.

8448.3190 0% -do-
45.

8448.3330 0% -do-
46.

8502.1390 0% -do-
47.

Explanation: - For the purpose of this Part the expression ―excluding those manufactured locally‖ means

the goods which are not included in the list of locally manufactured goods specified in General Order

issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering

Development Board.

Part-V
Import of Automotive Vehicles (CBUs)
Under Automotive Development Policy (ADP) 2016-21

TABLE

Customs
[Link]. Description PCT Code
Duty%

(1) (2) (3) (4)

1. Agricultural Tractors, having an engine 8701.9220 15%

capacity exceeding 26 kW but not

8701.9320
exceeding 75kW

2. Agricultural Tractors (other than mentioned 8701.9100, 10%

at S. No. 1 above) 8701.9400

320
 8701.9500

Fully dedicated LNG buses (CBU) 8702.9030 1%

3.

Fully dedicated LPG buses (CBU) 8702.9040 1%

4.

Fully dedicated CNG buses (CBU) 8702.9050 1%

5.

8702.2090
Hybrid Electric Vehicle (HEV) (CBU) 1%
6.
8702.3090

7. Hybrid Electric Vehicle (HEV) (CBU) 8704.2214, 1%

8704.2294

8704.2340,

8704.3240

8. Trailers 87.16 15%

321
 Part-V(A)
Import of Electric Vehicles (EV) CBU & their Parts
Under Electric Vehicle Policy 2020

TABLE-I

[For 2-3 Wheelers, 4-Wheelers & Heavy Commercial Vehicles (CBUs)]

S. No. Description PCT Code Customs Conditions
Duty(%)

(1) (2) (3) (4) (5)

1. Electric auto 8703.8030 50% of the The concession shall be admissible
rickshaw prevailing tariff for a period of 5 years with effect
st
2. 3-Wheeler electric 8711.6060 rate of customs from 1 July 2020, on import of 10
loader duty as specified electric vehicles (CBU) of the same
3. Electric motorcycle 8711.6040 in the First variant to be assembled/
Schedule to the manufactured as mentioned in
Customs Act, column (2) of this table, to the
1969). extent of maximum 200 units, to 2-3
wheeler segment, duly approved /
certified by the Engineering
Development Board (EDB). EDB
shall monitor compliance with the
EV Policy 2020 and intimate FBR
immediately in case of violation by
any manufacturer to stop further
clearance at the concessional rate,
specified in column 4.
4. Electric buses 8702.4090 1% Nil
5. Electric trucks 8704.9030 1% Nil
6. Electric prime 8701.2060 1% Nil
movers
7. Electric Vehicles 8703.8090 10% The concession shall be
4-wheelers
admissible till 30th June 2022.

25% The concession shall be

admissible w.e.f. 1st July, 2022

till 30th June 2026.

8. Electric Vehicles 8703.8090 50% of the rate The concession shall be

4-wheelers of customs duty admissible till 30th June 2026,
as specified in on import of Electric Vehicles 4-
the column (4) wheelers (CBU) per company of
of the serial No the same variant to be
7 above. assembled / manufactured as

322
 mentioned in column (2) of this
table to the extent of maximum
100 units per company, duly
approved/certified by
Engineering Development Board
(EDB). EDB shall monitor
compliance with EV Policy 2020
and intimate FBR immediately in
case of violation by any
manufacturer to stop further
clearance at the concessional
rate, specified in column (4).

TABLE-II
[For CKD & EV Specific Parts]
S. No. Description of Description of imported Customs duty Conditions

vehicles goods (%)

(1) (2) (3) (4) (5)

1. Electric auto (i) Following EV specific 1% The concession

rickshaw (PCT code (notwithstanding
8703.8030) components for assembly the rate of shall be
customs duty on
these items as
/ manufacturing in any kit admissible to
specified in the
First Schedule to
form (CKD): - the Customs Act, manufacturers of
1969).
electric auto
(a)Batteries other than
rickshaws for a
lead acid (PCT code
period of five
85.07),
years from 1st
(b)Battery Charger (PCT
July, 2020 subject
code 8504.4020),
to certification
(c)Controller (PCT code
and quota
8542.3100),
determination by

323
(d)Electric Motor (PCT the Engineering

code 8501.3290), Development

(e)Three connection Board (EDB).

terminal (PCT code

8504.9090),

(f)Converter (PCT code

8502.4000),

(g)Signal Hook (PCT code

8504.9090)

(ii) Component for 15% The concession

assembly / shall be

manufacturing in any kit admissible

form (CKD)- Non- subject to the

localized parts. conditions

mentioned at

Para-2 of SRO

656(I)/2006 dated

22.06.2006.

(iii) Component for 15% plus Subject to the

Additional
assembly / Customs Duty conditions
levied under SRO
693(I)/2006 dated
manufacturing in any kit mention at Para-2
01.07.2006
form (CKD)- Localized of SRO

parts. 656(I)/2006 dated

22.06.2006.

324
2. 3-Wheeler electric (i) Following EV specific 1% The concession
loader (PCT code (notwithstanding
8711.6060) components for assembly the rate of shall be
customs duty as
specified in the
/ manufacturing in any kit admissible to
First Schedule to
the Customs Act,
form (CKD): - 1969). manufacturers of

3-Wheeler

electric loader for

(a) Batteries other a period of five
than lead acid (PCT
code 85.07), years from 1st
(b) Gear (PCT code
8483.4019), July, 2020 subject
(c) Electric motor with
axle (PCT code to certification
8501.3290),
(d) Controller (PCT and quota
code 8542.3100),
(e) Power Switch determination by
(PCT code 8536.5029)
(f) Electric auto cut the Engineering
(PCT code 8504.9090).
(g) Battery Development
Connection (PCT code
8544.4229)
Board (EDB).
(h) Battery Charger
(PCT code 8504.4020),
(i) Junction Box (PCT
code 8536.4910)

(ii)Component for 15% The concession

Assembly / shall be

manufacturing in any kit admissible

325
 form (CKD)- Non- subject to the

Localized parts. conditions

mentioned at

Para-2 of SRO

656(I)/2006 dated

22.06.2006.

(iii)Component for 15% plus Subject to the

Additional
Assembly / Customs Duty conditions
levied under SRO
693(I)/2006 dated
manufacturing in any kit mention at Para-2
01.07.2006
form (CKD)- Localized of SRO

parts. 656(I)/2006 dated

22.06.2006.

3. Electric motorcycle i) Following EV specific 1% The concession

(PCT code (notwithstanding
8711.6040) components for assembly the rate of shall be
customs duty as
specified in the
/ manufacturing in any kit admissible to
First Schedule to
the Customs Act,
form (CKD): - 1969). manufacturers of

electric
(a) Electric Motor (PCT code motorcycle for a
8501.3290),
(b)Battery Charger (PCT
code 8504.4020), period of five
(c)Switches (PCT code
8536.5029), years from 1st
(d)Junction Box (PCT code
8536.4910), July, 2020 subject
(e)Controller (PCT code
8542.3100), to certification
(f)Converter (PCT code
8454.1000), and quota
(g)Batteries other than lead
acid(PCT code 85.07)
determination by

326
 the Engineering

Development

Board (EDB).

(ii) Component for 15% The concession

Assembly / shall be

manufacturing in any kit admissible

form (CKD)- Non- subject to the

Localized parts. conditions

mentioned at

Para-2 of SRO

656(I)/2006 dated

22.06.2006.

(iii) Component for Assembly 15% plus Subject to the

/ manufacturing in any kit Additional
form (CKD)- Localized parts. Customs Duty conditions
levied under SRO
693(I)/2006 dated
01.07.2006

327
 mention at Para-2

of SRO

656(I)/2006 dated

22.06.2006.

4. Electric Buses (PCT Components in any kit form 1% (i) The

code 8702.4090) (CKD) (PCT code concession shall
8702.4010) be admissible on
import of CKD
kits to
manufacturers of
electric buses for
a period of five
years with effect
from 1st July,
2020 subject to
certification and
quota
determination by
the Engineering
Development
Board (EDB).

(ii) The
concession shall
be admissible
subject to the
conditions
mentioned at
Para-2 of SRO
656(I)/2006
dated
22.06.2006.
5. Electric Trucks (PCT Components in any kit form 1% (i) The
code 8704.9030) (CKD) (PCT code concession shall
8704.9020) be admissible on
import of CKD
kits to
manufacturers of
electric trucks for
a period of five
years with effect
from 1st July,
2020 subject to
certification and

328
 quota
determination by
the Engineering
Development
Board (EDB).
(ii) The
concession shall
be admissible
subject to the
conditions
mentioned at
Para-2 of SRO
656(I)/2006
dated
22.06.2006.
6. Electric Prime Components in any kit form 1% (i) The
Movers (PCT code (CKD) (PCT code concession
8701.2060) 8701.2050) shall be
admissible on
import of CKD
kits to
manufacturers
of electric prime
movers for a
period of five
years with effect
from 1st July,
2020 subject to
certification and
quota
determination
by the
Engineering
Development
Board (EDB).
(ii) The
concession
shall be
admissible
subject to the
conditions
mentioned at
Para-2 of SRO
656(I)/2006
dated
22.06.2006.
7. Electric Vehicles (i) EV Specific 1% The concession
4-wheelers components for (notwithstandin shall be
(PCT Code assembly/manufacture in g the rate of admissible to
8703.8090) any kit-form (CKD) customs duty manufacturers of

329
 on these items electric vehicles
as specified in 4-wheelers till
the First 30th June 2026,
Schedule to the subject to
Customs Act certification and
1969). quota
determination by
the Engineering
Development
Board (EDB).

(ii) Components for 10% The concession

assembly/manufacture in shall be
any kit-form (CKD) Non- admissible till 30th
localized parts. June 2026
subject to the
conditions
mentioned at
Para-2 of the
SRO 656(I)/2006
dated
22.06.2006.

(iii) Components for 25% The concession

assembly/ manufacture in shall be
any kit-form (CKD) admissible till 30th
Localized parts. June 2026
subject to the
conditions
mentioned at
Para-2 of the
SRO 656(I)/2006
dated
22.06.2006.

TABLE-III

[Miscellaneous]

S. No. Description Customs duty Conditions

330
 (%)

(1) (2) (3) (4)

1. Plant and machinery 0% (i)The concession shall be admissible on
specifically designed for use one-time basis for setting up the new
in manufacturing of electric assembly and/ or manufacturing facility of
vehicles. electric vehicles, and for expansion in the
existing units, duly approved/ certified, by
the Engineering Development Board
(EDB).
(ii)The concession shall be admissible to
manufacturers of the electric vehicles
specified in column (2) of Table-II above,
subject to certification by EDB that the
plant & machinery is specifically designed
for use in setting up of electric vehicle
manufacturing only.
2. Import of inputs for 0% (i) The concession shall be admissible to
manufacturing of EV specific manufacturers and vendors of EV
parts, as mentioned against specific parts, subject to certification
S. No. 1, 2 and 3, of Table-II and quota determination by EDB.
above, by vendors and OEMs (ii) The concession shall be admissible
of EV manufacturing . subject to the conditions mentioned
under SRO 655(I)/2006 dated
22.06.2006.
3. Import of CBU chargers with 1% The concession shall be admissible on the
CKD kits for electric vehicles (Notwithstanding CBU chargers, imported with CKD kits of
as specified in column 2 of the rate of 2-3 wheelers, 4-wheelers and HCV
Table-II above. customs duty as vehicles specified in Table-II above,
specified in the subject to EDB certification.
First Schedule
to Customs Act,
1969).

331
 Part V(B)

Import of Parts for Hybrid Vehicles

Under Auto Industry Development Exports Policy (AIDEP)

S. No. Description of imported PCT code CD% Condition

Goods

(1) (2) (3) (4) (5)

1 Following parts for Hybrid Respective 4% The concession shall

Electric Vehicle: - headings be admissible to

manufacturers of
[Link] pack and its
Hybrid electric vehicles
parts:
subject to certification
(i) thermistor
and quota

(ii) resistor determination by the

Engineering
(iii) capacitor
Development Board
(iv) bus bar (EDB).

[Link] system for

battery packs including

blower, tubes, hoses,

pump

[Link] hybrid vehicle

battery voltage

332
 [Link] assembly with

converter (Power control

unit)

5. Electric motor and

generator for Transaxle

assembly

[Link] charging system /

inlet connectors

[Link] system control

unit / hybrid ECU

[Link] box

2. Following parts for Plug-in Respective 3% The concession shall

Hybrid Electric Vehicle: - headings be admissible to

manufacturers of Plug-
[Link] pack and its
in Hybrid electric
parts:
vehicles subject to
(i) thermistor
certification and quota

(ii) resistor determination by the

Engineering
(iii) capacitor
Development Board
(iv) bus bar

333
[Link] system for (EDB).‖

battery packs including

blower, tubes, hoses,

pump

[Link] hybrid vehicle

battery voltage

[Link] assembly with

converter (Power control

unit)

5. Electric motor and

generator for Transaxle

assembly

[Link] charging system /

inlet connectors

[Link] system control

unit / hybrid ECU

[Link] box

9. Charger

[Link] port

334
 Part-VI

Imports of Aviation Related Goods i.e. Aircrafts and Parts etc.

by Airline Companies/Industry under National Aviation Policy 2015

Note: - For the purposes of this Part, the following conditions shall apply besides the conditions as

specified in column (5) of the Table below: -

(i) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or
Head of the importing company shall certify that the imported goods/items are the company’s
bonafide requirement. He shall furnish all relevant information online to Pakistan Customs
Computerized System against a specific user ID and password obtained under section 155D of
the Customs Act, 1969 (IV of 1969). In already computerized Collectorates or Customs stations
where the Pakistan Customs Computerized System is not operational, the Director Reforms and
Automation or any other person authorized by the Collector in this behalf shall enter the requisite
information in the Pakistan Customs Computerized System on daily basis, whereas entry of the
data obtained from the customs stations which have not yet been computerized shall be made on
weekly basis;
(ii) the exemption shall be admissible on production of certificate by the Aviation Division,
Government of Pakistan to the effect that the intending importer is operating in the country or
intends to operate in the county in the airline sector;
(iii) the list of imported items is duly approved by the Aviation Division, Government of Pakistan in line
with Policy Framework approved by the Government of Pakistan;
(iv) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or
Head of the importing company shall furnish an undertaking to the customs authority at the time
of import that the goods imported shall be used for the purpose as defined/notified by the Aviation
Division, Government of Pakistan under the Aviation Policy; and
(v) in case of deviation from the above stipulations, the Collector of Customs shall initiate
proceedings for recovery of duty and taxes under the relevant laws.

TABLE

Description of Customs Special Condition

S. No. PCT Code
goods duty
(1) (2) (3) (4) (5)
1. Aircraft 8802.4000 0% Whether imported or acquired on wet or
dry lease. In case of M/s Pakistan
International Airlines Corporation this
exemption shall be admissible on and
th
from the 19 March, 2015.

335
 2. Spare parts Respective 0% For use in aircraft, trainer aircraft and
headings simulators.

3. Maintenance Kits Respective 0% For use in trainer aircraft (8802.2000 &

headings 8802.3000).

4. Machinery, Respective 0% For setting up Maintenance, Repair &

equipment & tools headings Overall (MRO) workshop by MRO
company recognized by Aviation
Division.
5. Machinery, Respective 0% On one time basis for exclusive use of
equipment, headings New/ Greenfield airports by company
operational tools, authorized by Aviation Division.
furniture& fixture
6. Aviation simulators Respective 0% On one time basis for aircrafts by airline
headings company recognized by Aviation
Division.

7. Aircraft engine 8407.1000 0 For use in aircraft and trainer aircraft.

Part-VII

Miscellaneous

Table-A

PCT Customs
S. No. DESCRIPTION
CODE duty (%)
(1) (2) (3) (4)
1 Ostriches 0106.3300 0
0301.9100
0301.9200
2 0301.9300
Live (baby) Fish for breeding in commercial fish farms 0
0301.9400
0301.9500
0301.9900
3 Potatoes 0701.9000 0

4 Tomatoes, fresh or chilled. 0702.0000 0

5 Onions and shallots 0703.1000 0

6 Garlic 0703.2000 0

7 Cauliflowers and headed broccoli 0704.1000 0

8 Peas (Pisumsativum) 0713.1000 0

9 Grams (dry whole) 0713.2010 0

336
10 Grams split 0713.2020 0

11 Other 0713.2090 0

12 Beans of the species Vignamungo (L.)Hepper or Vignaradiata 0713.3100 0

(L.)Wilczek

13 Small red (Adzuki) beans (Phaseolus or vignaangularis) 0713.3200 0

14 Kidney beans, including white pea beans (Phaseolus vulgaris) 0713.3300 0

15 Bambara beans (Vignasubterranea or Voandzeiasubterranea) 0713.3400 0

16 Cow peas (Vignaunguiculata) 0713.3500 0

17 Green beans (dry whole) 0713.3910 0

18 Green beans (split) 0713.3920 0

19 Other 0713.3990 0

20 Dry whole 0713.4010 0

21 Split 0713.4020 0

22 Broad beans (Viciafaba var. major) and horse beans (Viciafaba var. 0713.5000 0

equina, [Link])

23 Pigeon peas (Cajanuscajan) 0713.6000 0

24 Black matpe (dry whole) 0713.9010 0

25 Mash dry whole 0713.9020 0

26 Mash split or washed 0713.9030 0

27 Other 0713.9090 0

28 Pepper seeds for sowing 0904.1130 0

29 Other 0904.1190 0

30 Cinnamon (Cinnamomumzeylanicum Blume) 0906.1100 0

31 Other 0906.1900 0

32 Neither crushed nor ground 0908.1100 0

33 Neither crushed nor ground 0908.2100 0

34 Garnet natural 2513.2020 0

337
 35 J.P.1 2710.1912 0

36 Other jet fuels 2710.1914 0

37 Light diesel oil 2710.1921 0

38 Crude 3102.5010 0

39 Containing nitrates and phosphates 3105.5100 0

40 Water quality testing kits 3822.0000 0

41 Holy Quran(Arabic text with or without translation) 4901.9910 0

42 Other 5303.1090 0

43 Abaca raw 5305.0020 0

Table-B

Sr. No. Description PCT Customs

Code duty %
(1) (2) (3) (4)
1. Tallow 1502.1000 5
2. Cocoa powder, not containing added sugar or other sweetening 1805.0000 5
matter.
3. Unmanufactured tobacco; tobacco refuse 2401.0000 5
4. Quicklime 2522.1000 5
5. Slaked lime 2522.2000 5
6. Hydraulic lime 2522.3000 5
7. Talc 2526.1010 5
8. Other 2526.1090 5
9. Crushed or powdered 2526.2000 5
10. Motor spirit 2710.1210 10

11. High speed diesel (HSD) 2710.1931 10

12. Furnace oil 2710.1941 7
13. Natural gas 2711.1100 5
14. Chlorosulphuric acid 2806.2000 5
15. Oxides of boron 2810.0010 5
16. Hydrogen fluoride (hydrofluoride acid) 2811.1100 5
17. Hydrogen cyanide (hydrocyanic acid) 2811.1200 5
18. Other 2835.3900 5
19. Acetone 2914.1100 11
20. Formic acid 2915.1100 16
21. Ethyl acetate 2915.3100 16
22. nButyl acetate 2915.3300 16
23. secButyl acetate 2915.3930 16
24. Oxalic acid 2917.1110 3

338
25. Citric acid 2918.1400 5
26. Other 3203.0090 11
27. Other 3204.1590 11
28. Dyes, sulphur 3204.1910 11
29. Dyes, synthetic 3204.1990 11
30. Other 3204.9000 16
31. Other 3206.2090 11
32. Ultramarine and preparations based thereon 3206.4100 11
33. Lithopone 3206.4210 11
34. Pigments and preparations based on cadmium compounds 3206.4920 11
35. Vitrifiable enamels and glazes, engobes (slips) and similar 3207.2000 3
preparations
36. Of a kind used in the leather or like industries 3403.1110 16
37. Greases 3403.1910 16
38. Other 3403.1990 16
39. Of a kind used in the leather or like industries including fat liquors 3403.9110 16
40. Other 3403.9990 16
41. Activated carbon 3802.1000 5
42. With a basis of amylaceous substances 3809.1000 11
43. Of a kind used in the paper or like industries 3809.9200 11
44. Of a kind used in the leather or like industries 3809.9300 11
45. Compound plasticizers for rubber or plastics 3812.2000 11
46. Non refractory mortars and concretes 3824.5000 16
47. Polymers of ethylene, in primary forms 3901.0000 3
48. Polymers of propylene or of other olefins, in primary forms 3902.0000 3
49. Shoe lasts 3926.9060 16
50. Reinforced only with metal 4010.1100 11
51. Reinforced only with textile materials 4010.1200 11
52. Other 4016.1090 5
53. Fabrics of noil silk 5007.1000 5
54. Other fabrics, containing 85 % or more by weight of silk or of silk 5007.2000 5
waste other than noil silk
55. Other fabrics 5007.9000 5
56. Of a weight not exceeding 300 g/m2 5111.1100 5
57. Other 5111.1900 5
58. Other, mixed mainly or solely with man-made filaments 5111.2000 5
59. Other, mixed mainly or solely with man-made staple fibre 5111.3000 5
60. Other 5111.9000 5
61. Of a weight not exceeding 200 g/m2 5112.1100 5
62. Other 5112.1900 5
63. Other, mixed mainly or solely with man-made filaments 5112.2000 5
64. Other, mixed mainly or solely with man-made staple fibres 5112.3000 5
65. Other 5112.9000 5
66. Woven fabrics of coarse animal hair or of horsehair. 5113.0000 5
67. Containing 85 % or more by weight of cotton 5204.1100 5
68. Other 5204.1900 5
69. For sewing 5204.2010 5
70. For embroidery 5204.2020 5
71. Other 5204.2090 5

339
72. Measuring 714.29 decitex or more (not exceeding 14 metric 5205.1100 5
number)
73. Measuring less than 714.29 decitex but not less than 232.56 5205.1200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
74. Measuring less than 232.56 decitex but not less than 192.31 5205.1300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number):
75. Measuring less than 192.31 decitex but not less than 125 decitex 5205.1400 5
(exceeding 52 metric number but not exceeding 80 metric number)
76. Measuring less than 125 decitex (exceeding 80 metric number) 5205.1500 5
77. Measuring 714.29 decitex or more (not exceeding 14 metric 5205.2100 5
number)
78. Measuring less than 714.29 decitex but not less than 232.56 5205.2200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
79. Measuring less than 232.56 decitex but not less than 192.31 5205.2300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
80. Measuring less than 192.31 decitex but not less than 125 decitex 5205.2400 5
(exceeding 52 metric number but not exceeding 80 metric number)
81. Measuring less than 125 decitex but not less than 106.38 decitex 5205.2600 5
(exceeding 80 metric number but not exceeding 94 metric number)
82. Measuring less than 106.38 decitex but not less than 83.33 decitex 5205.2700 5
(exceeding 94 metric number but not exceeding 120 metric
number)
83. Measuring less than 83.33 decitex (exceeding 120 metric number) 5205.2800 5
84. Measuring per single yarn 714.29 decitex or more (not exceeding 5205.3100 5
14 metric number per single yarn)
85. Measuring per single yarn less than 714.29 decitex but not less 5205.3200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
86. Measuring per single yarn less than 232.56 decitex but not less 5205.3300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
87. Measuring per single yarn less than 192.31 decitex but not less 5205.3400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
88. Measuring per single yarn less than 125 decitex (exceeding 80 5205.3500 5
metric number per single yarn)
89. Measuring per single yarn 714.29 decitex or more (not exceeding 5205.4100 5
14 metric number per single yarn)
90. Measuring per single yarn less than 714.29 decitex but not less 5205.4200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
91. Measuring per single yarn less than 232.56 decitex but not less 5205.4300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
92. Measuring per single yarn less than 192.31 decitex but not less 5205.4400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)

340
93. Measuring per single yarn less than 125 decitex but not less than 5205.4600 5
106.38 decitex (exceeding 80 metric number but not exceeding 94
metric number per single yarn)
94. Measuring per single yarn less than 106.38 decitex but not less 5205.4700 5
than 83.33 decitex (exceeding 94 metric number but not exceeding
120 metric number per single yarn)
95. Measuring per single yarn less than 83.33 decitex (exceeding 120 5205.4800 5
metric number per single yarn)
96. Measuring 714.29 decitex or more (not exceeding 14 metric 5206.1100 5
number)
97. Measuring less than 714.29 decitex but not less than 232.56 5206.1200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
98. Measuring less than 232.56 decitex but not less than 192.31 5206.1300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
99. Measuring less than 192.31 decitex but not less than 125 decitex 5206.1400 5
(exceeding 52 metric number but not exceeding 80 metric number)
100. Measuring less than 125 decitex (exceeding 80 metric number) 5206.1500 5
101. Measuring 714.29 decitex or more (not exceeding 14 metric 5206.2100 5
number)
102. Measuring less than 714.29 decitex but not less than 232.56 5206.2200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
103. Measuring less than 232.56 decitex but not less than 192.31 5206.2300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
104. Measuring less than 192.31 decitex but not less than 125 decitex 5206.2400 5
(exceeding 52 metric number but not exceeding 80 metric number)
105. Measuring less than 125 decitex (exceeding 80 metric number) 5206.2500 5
106. Measuring per single yarn 714.29 decitex or more (not exceeding 5206.3100 5
14 metric number per single yarn)
107. Measuring per single yarn less than 714.29 decitex but not less 5206.3200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
108. Measuring per single yarn less than 232.56 decitex but not less 5206.3300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
109. Measuring per single yarn less than 192.31 decitex but not less 5206.3400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
110. Measuring per single yarn less than 125 decitex (exceeding 80 5206.3500 5
metric number per single yarn)
111. Measuring per single yarn 714.29 decitex or more (not exceeding 5206.4100 5
14 metric number per single yarn)
112. Measuring per single yarn less than 714.29 decitex but not less 5206.4200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
113. Measuring per single yarn less than 232.56 decitex but not less 5206.4300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)

341
114. Measuring per single yarn less than 192.31 decitex but not less 5206.4400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
115. Measuring per single yarn less than 125 decitex (exceeding 80 5206.4500 5
metric number per single yarn)
116. Containing 85 % or more by weight of cotton 5207.1000 5
117. Other 5207.9000 5
118. Coir yarn 5308.1000 8
119. True hemp yarn 5308.2000 8
120. Other 5308.9000 8
121. Unbleached or bleached 5309.1100 5
122. Other 5309.1900 5
123. Unbleached or bleached 5309.2100 5
124. Other 5309.2900 5
125. Woven fabrics of other vegetable textile fibres; woven fabrics of 5311.0000 5
paper yarn.
126. High tenacity yarn of polyesters, whether or not textured 5402.2000 10
127. Other 5402.3900 10
128. Other 5402.4900 10
129. Other 5402.5900 10
130. Other 5402.6900 10
131. Of polyesters 5501.2000 7
132. Of polypropylene 5501.4000 7
133. Of polyesters not exceeding 2.22 decitex 5503.2010 7
134. Other 5503.2090 7
135. Other 5503.9000 7
136. Of polyesters 5506.2000 7
137. Of synthetic staple fibres 5508.1000 10
138. Of artificial staple fibres 5508.2000 10
139. Single yarn 5509.2100 10
140. Multiple (folded) or cabled yarn 5509.2200 10
141. Single yarn 5509.4100 10
142. Multiple (folded) or cabled yarn 5509.4200 10
143. Mixed mainly or solely with artificial staple fibres 5509.5100 10
144. Mixed mainly or solely with wool or fine animal hair 5509.5200 10
145. Mixed mainly or solely with cotton 5509.5300 10
146. Other 5509.5900 10
147. Mixed mainly or solely with wool or fine animal hair 5509.6100 10
148. Mixed mainly or solely with cotton 5509.6200 10
149. Other 5509.6900 10
150. Mixed mainly or solely with wool or fine animal hair 5509.9100 10
151. Mixed mainly or solely with cotton 5509.9200 10
152. Other 5509.9900 10
153. Single yarn 5510.1100 10
154. Multiple (folded) or cabled yarn 5510.1200 10
155. Other yarn, mixed mainly or solely with wool or fine animal hair 5510.2000 10
156. Other yarn, mixed mainly or solely with cotton 5510.3000 10
157. Other yarn 5510.9000 10
158. Of synthetic staple fibres, containing 85 % or more by weight of 5511.1000 10

342
 such fibres
159. Of synthetic staple fibres, containing less than 85 % by weight of 5511.2000 10
such fibres
160. Of artificial staple fibres 5511.3000 10
161. Of yarns of different colours 5516.9300 10
162. Printed 5516.9400 10
163. Of a kind used in motor cars of heading 87.03 and vehicles of 5703.2020 15
subheadings 8703.2113, 8703.2193, 8703.2195, 8703.2240,
8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to
size and shaped)
164. Other for motor cars and vehicles 5703.2030 15
165. Other 5703.2090 15
166. Of a kind used in vehicles of heading 87.03 and vehicles of 5703.3020 15
subheadings 8703.2113, 8703.2193, 8703.2195,
8703.2240,8703.2323, 8703.3223, 8704.2190, 8704.3130,
8704.3190 (cut to size and shaped)
167. Other for motor cars and vehicles 5703.3030 15
168. Other 5703.3090 15
2
169. Tiles, having a maximum surface area of 0.3 m 5704.1000 15
170. Containing by weight more than 50 % of graphite or other carbon or 6903.1000 3
of a mixture of these products
171. Other 6903.2090 3
172. Semifinished products of iron or nonalloy steel 7207.0000 5
173. U sections of a height exceeding 150 mm 7216.3110 5
174. I sections of a height exceeding 200 mm 7216.3210 5
175. H sections of a height exceeding 250 mm 7216.3310 5
176. L or T sections (of a height exceeding 150 mm 7216.4010 5
177. Wire of stainless steel 7223.0000 5
178. Other alloy steel in ingots or other primary forms; semi-finished 7224.0000 5
products of other alloy steel
179. Of high speed steel 7227.1000 5
180. Bars and rods, of high speed steel 7228.1000 5
181. Other 7228.2090 5
182. Other 7228.3090 5
183. Other bars rods, not further worked than forged 7228.4000 5
184. Other bars and rods, not further worked than cold formed or cold 7228.5000 5
finished
185. Other bars and rods 7228.6000 5
186. Of aluminium alloys 7606.1200 5
187. Aluminium lids for cans of carbonated soft drinks 8309.9010 5
188. Other 8501.4090 16
189. Auto-Disable Syringes with or without needles 9018.3110 10
9018.3120
190. Other 9032.1090 16
191. Of plastics, not covered with textile material 9606.2100 16
192. Button blanks 9606.3020 16
193. Fitted with chain scoops of base metal 9607.1100 16
194. Other 9607.1900 16

343
 Part-VIII

Imports of specific Goods allowed at Joint Border Sustenance Markets

In order to ensure smooth functioning and operationalization of Border Markets in specific border areas,

the imports under this part shall be subject to following conditions, namely. -

(i) Border markets will be functional for two days each week and total allowance per day for the
visitor will be $100.
(ii) The Customs Value of imported goods will be displayed for ascertaining the admissible
quantities of imported goods.
(iii) The visitor will purchase goods from any category up to US $50 on concessional rate of
leviable duty/taxes as mentioned in column (4) of the Table.
(iv) In case, a visitor chooses to purchase goods of value more than $50 from a specific category,
it will be considered as commercial quantity being liable to duty/taxes on statutory rates.
(v) The Customs staff posted at the border market will make an entry via electronic system for
the goods purchased by the visitor on the prescribed format as notified by the Board.
(vi) A system generated receipt will be issued to the visitor bearing his Name & CNIC No. by the
Custom Officer in respect of goods purchased along with payable Customs Duty.

Table

S. No. Description PCT Code Customs Duty

(%)
(1) (2) (3) (4)
Category-I
1 Seed (potatoes) 0701.1000 5
2 Tomatoes, fresh or chilled. 0702.0000 5
3 Onions and shallots 0703.1000 5
4 Garlic 0703.2000 5
5 Other 0704.9000 5
6 Carrots and turnips 0706.1000 5
7 Cucumbers and gherkins fresh or chilled. 0707.0000 5
8 Peas (pisum sativum) 0708.1000 5
9 Beans (vigna spp., phaseolus spp.) 0708.2000 5
10 Other leguminous vegetables 0708.9000 5
11 Peas (Pisum sativum) 0713.1000 5
12 Grams (dry/whole) 0713.2010 5
13 Other 0713.2090 5
14 Beans of the species Vigna mungo (L.) Hepper or Vigna 0713.3100 5
radiata (L.) Wilczek
15 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713.3200 5
16 Kidney beans including white beans 0713.3300 5
17 Bambara – vigna subteranea or vaahdzeia subterrea 0713.3400 5

344
18 Cow peas (Vigna unguiculata) 0713.3500 5
19 Other 0713.3990 5
20 Lentils (dry whole) 0713.4010 5
21 Broad beans (Vicia faba var. Major) and horse beans 0713.5000 5
(Vicia faba var. Equina, Vicia faba var. Minor)
22 Pigeon peas (cajanus cajan) 0713.6000 5
23 Other 0713.9090 5
24 Vanilla (Neither crushed nor ground) 0905.1000 5
25 Cinnamon 0906.1100 5
26 Other (cinnamon and cinnamon tree flowers) 0906.1900 5
27 Neither crushed nor ground (Cloves) 0907.1000 5
28 Crushed or ground (Cloves) 0907.2000 5
29 Neither Crushed nor ground (Nutmeg) 0908.1100 5
30 Crushed or ground (Nutmeg) 0908.1200 5
31 Neither crushed nor ground (Maze) 0908.2100 5
32 Crushed or ground (Maze) 0908.2200 5
33 Large (cardammoms) 0908.3110 5
34 Small (cardammoms) 0908.3120 5
35 Crushed or ground (Cardammoms) 0908.3200 5
36 Neither crushed nor ground (Coriander) 0909.2100 5
37 Crushed or ground (Coriander) 0909.2200 5
38 Neither crushed nor ground (Seeds of Cumins) 0909.3100 5
39 Crushed or ground (Seeds of Cumins) 0909.3200 5
40 Neither crushed nor ground (Seeds of Anise, Badian, 0909.6100 5
Caraway, Fennel etc)
41 Crushed or ground (Seeds of Anise, Badian, Caraway, 0909.6200 5
Fennel etc)
42 Thyme; bay leaves 0910.9910 5
43 Barley (seeds) 1003.1000 5
44 Other (barley) 1003.9000 5
45 Sunflower seeds ,whether or not broken 1206.0000 5
46 Locust beans 1212.9200 5
47 Cereal straws and husks 1213.0000 5
48 Animal Fats and Oil and their fractions 1516.1000 5
49 Vegetable Fats and their fractions 1516.2010 5
50 Vegetable Oils and their fractions 1516.2020 5
51 Knives and cutting blades for paper and paper board 8208.9010 5
Category-II
1 OF A FAT CONTENT, BY WEIGHT, NOT EXCEEDING 1 0401.1000 10
% (Milk and Cream)
2 OF A FAT CONTENT, BY WEIGHT, EXCEEDING 1 % 0401.2000 10
BUT NOT EXCEEDING 6 % (Milk and Cream)

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3 Of a fat content, by weight, exceeding 6 % but not 0401.4000 10
exceeding 10% (Milk and Cream)
4 Of a fat content, by weight, exceeding 10 % (Milk and 0401.5000 10
Cream)
5 Leeks and other alliaceous vegetables 0703.9000 10
6 Cauliflowers and headed broccoli 0704.1000 10
7 Brussels sprouts 0704.2000 10
8 Cabbage lettuce (head lettuce) 0705.1100 10
9 Other 0705.1900 10
10 Witloof chicory (cichorium intybus [Link]) 0705.2100 10
11 Other 0705.2900 10
12 Other 0706.9000 10
13 Fruits of the genus Capsicum or of the genus Pimenta 0709.6000 10
14 Figs 0804.2000 10
15 Fresh (grapes) 0806.1000 10
16 Dried (grapes) 0806.2000 10
17 Watermelons 0807.1100 10
18 Other 0807.1900 10
19 Apples 0808.1000 10
20 Green tea 0902.1000 10
21 Other green tea 0902.2000 10
22 Crushed or ground (Ginger) 0910.1200 10
23 Turmeric (curcuma) 0910.3000 10
24 Other 0910.9990 10
25 Lactose (sugar ) 1702.1110 10
26 Lactose syrup 1702.1120 10
27 Other 1702.1900 10
28 Caramel 1702.9020 10
29 Oilcake and other solid residues, whether or not ground 2304.0000 10
or in the form of pellets, resulting from the extraction of
soya bean oil.
30 Other (animal feed) 2309.9000 10
31 For sewing (thread) 5204.2010 10
32 For embroidery (Thread) 5204.2020 10
33 Spades and shovels 8201.1000 10
34 Other (Tools for masons, watchmakers, miners and hand 8205.5900 10
tools nes)
35 For kitchen appliances or for machines used by the food 8208.3000 10
industry
36 Other 8208.9090 10
Category-III
1 Yogurt 0403.1000 20
2 Other (potatoes) 0701.9000 20
3 Sweet corn 0710.4000 20
4 Mixtures of vegetables 0710.9000 20
5 Fresh (dates) 0804.1010 20
6 Dried (dates) 0804.1020 20

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 7 Apricots 0809.1000 20
8 Sour cherries (Prunus cerasus) 0809.2100 20
9 Other 0809.2900 20
10 Peaches, including nectarines 0809.3000 20
11 Plums and sloes 0809.4000 20
12 Strawberries 0810.1000 20
13 Kiwi fruit 0810.5000 20
14 Neither crushed nor ground (Ginger) 0910.1100 20
15 Other (Durum wheat (excl. Seed for sowing)) 1001.1900 20
16 Other (Wheat and meslin (excl. Seed for sowing, and 1001.9900 20
durum wheat))
17 Of wheat (flour) 1101.0010 20
18 Of meslin (flour) 1101.0020 20
19 Vermacelli 1902.1920 20
20 Other (packed cake) 1905.9000 20
21 Homogenised preparations 2007.1000 20
22 Citrus fruit 2007.9100 20
23 Other 2007.9900 20
24 Organic surfaceactive products and preparations for 3401.3000 20
washing the skin, in the form of liquid or cream and put
up for retail sale, whether or not containing soap
25 Preparations put up for retail sale 3402.2000 20
26 Other 3402.9000 20
27 Others (Tableware and kitchenware of porcelain or china) 6911.1090 20
28 Other (Household articles nes & toilet articles of porcelain 6911.9000 20
or china)
29 Other (Glassware for table or kitchen purposes (excl. 7013.4900 20
Glass having a linear c)
30 Other (Glassware nes (other than that of 70.10 or 70.18)) 7013.9900 20
31 Spoons 8215.9910 20
32 Other (Tableware articles not in sets and not plated with 8215.9990 20
precious meta)
33 Bicycles and other cycles (including delivery tricycles), 8712.0000 20
not motorised.
34 Vacuum flasks 9617.0010 20
35 Other 9617.0020 20

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