Finance Bill 2026: Second Schedule (Fifth Schedule)
The Finance Bill 2026: Second Schedule (Fifth Schedule) is part of the federal budget for FY 2026-27. This page reproduces the text of its 115 PDF pages, extracted automatically from the official PDF published by the Federal Board of Revenue.
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Page 1
The Second Schedule
[(See section 4(14)]
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;
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 Sr.No.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 andPage 2
equipment if imported by registered pharmaceutical manufacturers for their
own use subject to NOC from Ministry of Health.
Provided further that condition of local manufacturing shall not be
applicable against Sr. No.15A and 29 of the Table.
(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;
(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 0%, 3% or 11% duty respectively under the First Schedule to
the Customs Act, 1969. In all such type of entries, a maximum
concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in
column (4) of each entry which shall be applicable on the goods which are
subject to any of the all remaining higher duty slab rates under the First
Schedule to the Customs Act, 1969.
Explanation I.- In entries where customs duty rates 0%, 3% and 5% have
been mentioned in column (4), the rate 0% or 3% shall be applicable only
for such goods which are chargeable to 0% or 3% duty respectively under
First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%,
16%, 20% and above) concessionary rate of 5% shall be applicable.
Explanation II. - In entries where customs duty rates 3%, 5% have been
mentioned in column (4), the rate 3% shall be applicable only for such goods
which are chargeable to 3% duty under First Schedule to the Customs Act,
1969. Whereas for all higher slabs (11%, 16%, 20% and above)
concessionary rate of 5% shall be applicable.Page 3
Explanation III. - In entries where customs duty rates 0%, 3%, 10% have
been mentioned in column (4), the rate 0% or 3% shall be applicable only
for such goods which are chargeable to 0% or 3% duty respectively under
First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%,
16%, 20% and above) concessionary rate of 10% shall be applicable.
Explanation IV. - In entries where customs duty rates 0%, 3%, 11%, 15%
have been mentioned in column (4), the rate 0%, 3% or 11% shall be
applicable only for such goods which are chargeable to 0%, 3% or 11% duty
respectively under First Schedule to the Customs Act, 1969. Whereas for
all higher slabs (16%, 20% and above) concessionary rate of 15% shall be
applicable.; and
(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 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.
TABLE
PCT Code Customs Conditions
S. No. Description Duty (%)
(1) (2) (3) (4) (5)
1 Agricultural Machinery
A) Tillage and seed bed Nil
preparation equipment.Page 4
(1). Tractor mounted 8701.9220 0%
trencher 8701.9320
(2). Laser land leveler Respective 0%
comprising laser headings
transmitter, laser
receiver, control box,
rigid mast pack, with
or without scrapper
B) Omitted.
C) Irrigation, Drainage Nil
and Agro-Chemical
Application Equipment
(1). Submersible pumps 8413.7011 0%
(up to 75 lbs and head 8413.7019
150 meters) and field
drainage pumps.
(2). Air release valves, 8481.1000 0%
pressure gauges, 8481.3000
water meters, back
flow preventers and
automatic controllers.
(3). Tube well filters or 8421.2100 0%
strainers.
(D) Harvesting, Threshing Nil
and Storage Equipment.
(1). Fodder rake. 8201.3000 0%
(2). Fodder/forage wagon. 8716.8090 0%
E) Fertilizer and Plant Nil
Protection Equipment.
(1). Spray pumps 8413.8100 0%
(diaphragm type).
(2). All types of mist 8414.5990 0%
blowers.
F) Dairy, Livestock and Nil
poultry, machinery
(1). Milk chillers. 8418.6910 2%
8418.6990
(2). Tubular heat 8419.5000 2%
exchanger (for
pasteurization).
(3). Milk processing plant, 8419.8100 2%
milk spray drying
plant, Milk UHT plant.
(4). Grain storage silos for Respective 2%
poultry. headings
(5). Insulated sand witch Respective 2%
panels headingsPage 5
(6). Dairy, livestock and 9406.1020 2%
poultry sheds. 9406.9020
(7). Milk filters. 8421.2900 2%
(8). Omitted
(9). Any other machinery Ch. 84 3% If imported by
and equipment for & manufacturers
manufacturing of dairy 85 which are members
products of Pakistan Dairy
Association.
(10) Fans for use in dairy 8414.5990 3% If imported by
sheds members of
Corporate Dairy
Farmers
Association.
(G) Post-harvest Handling
and Processing and
Miscellaneous Machinery.
(1). Pre-fabricated CO2 9406.1090 0% In respect of goods
Controlled Stores. 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 155DPage 6
of the Customs Act,
1969.
H) Green House Farming 1. In respect of
and Other Green House goods of mentioned
Equipment. in Column (2) read
(1). Geo-synthetic liners 3921.9090 0% with PCTs
(PP/PE Geo synthetic mentioned in
films of more than 500 Column (3), the
microns). Ministry of National
(2). Greenhouses 9406.1010 0% Food Security and
(prefabricated). 9406.9010 Research shall
certify in the(3). Tunnel farming
prescribed manner equipment consisting
and format as per of the following:-
Annex-B to the 3920.1000 0%
effect that the (a) Plastic covering 3926.9099
imported goods are and mulch film
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. 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 In respect of goods
and Other Capital Goods of mentioned in
for Miscellaneous Agro- Column (2) read
Based Industries like Milk with PCTs
Processing, Fruit, mentioned in
Vegetable or Flowers Column (3), thePage 7
Grading, Picking or Ministry of National
Processing etc. Food Security and
Research shall
certify in the
(1). Evaporators for juice 8419.8990 0% prescribed manner
concentrate. and format as per
(2). Machinery used for 0% Annex-B to the
dehydration and 8418.6990 effect that the
freezing. imported goods are
(3). Heat exchange unit. 8419.5000 0% bona fide
requirement for use
(4). Machinery used for 8421.2200 0% in the Agriculture
filtering and refining of sector. The
pulps/juices. Authorized Officer
(5). Complete Rice Par 8419.8990 0% of the Ministry shall
Boiling Plant. & furnish all relevant
Respective information online to
Headings Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
(J) Horticulture and
Floriculture
(1). Machines for making 8441.3000 0%
cartons, boxes, cases,
tubes, drums or similar
containers, other than
by moulding
(2). PU panels Respective 0%
(Insulation). headings
(3). Generator sets 10 to 8502.1120 0%
25 KVA. 8502.1130
(4). Refrigerating 8418.6920 0%
machines with engine
fitted on common base
for refrigerated
containers.
(5). Other refrigerating or 8418.5000 0%
freezing chests,
cabinets.Page 8
(6). Tubes, pipes and 7304.3100 0%
hollow profiles of iron 7304.3900
and steel.
(7). Hand tools. Respective 0%
Headings
(K) Machinery, Respective 0%,3%, 5% 1. Imports by fish/
equipment, capital goods, Headings shrimp hatcheries,
and materials for setting farms, feed mills
up, modernization, and seafood
replacement or expansion processing units,
for hatcheries, farms, feed registered under the
mills and seafood Sales Tax Act, 1990
processing units of fish and Fisheries
and shrimp sector. Development Board
or concerned
Ministry; and
2.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. 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 Machinery and equipment Respective 0%
for development of grain Headings
handling and storage
facilities including silos.
3 Cool chain machinery, Respective 0% If imported by Cool
equipment including Headings Chain Industry
Capital goods. including suchPage 9
sectors engaged in
establishing or
providing cool chain
activities or part
thereof.
4 Machinery and equipment Respective 0%,3%, 5% Condition (iv) of the
for initial installation, Headings preamble.
balancing, modernization,
replacement or expansion
of desalination plants,
coal firing system, gas
processing plants and oil
and gas field prospecting.
5 Following machinery, 1. The project
equipment, apparatus, requirement shall be
and medical, surgical, approved by the
dental and veterinary Board of Investment
furniture, materials, (BOI). The
fixtures and fittings Authorized Officer
imported by hospitals and of BOI shall certify
medical or diagnostic the item wise
institutes: - requirement of the
A. Medical Equipment. project in the
(1) Medical surgical dental 9402.9090 5% prescribed format
or veterinary furniture. and manner as per
(2) Operating Table. 9402.9010 5% Annex-B and shall
furnish all relevant (3) Emergency Operating 9405.4990 5%
information Online Lights.
to Pakistan (4) Hospital Beds with 9402.9020 5%
Customs mechanical fittings.
Computerized (5) Gymnasium Respective 0%,3%,5%
System against a equipment. Headings
specific user ID and (6) Cooling Cabinet. 9506.9100 5%
password obtained (7) Refrigerated Liquid 8418.5000 5%
under Section 155D Bath.
of the Customs Act,
(8) Omitted
1969 (IV of 1969);
B. Cardiology/Cardiac
Surgery Equipment 2. The goods shall
(1) Cannulas. 9018.3940 5% not be sold or
(2) Manifolds. 8481.8090 5% otherwise disposed
(3) Intra venous cannula 9018.3940 5% of without prior
i.v. catheter. approval of the FBR
C. Disposable Medical and the payment of
Devices customs-duties and
(1) Self-disabling safety 9018.3110 5% taxes at statutory
sterile syringes.Page 10
(2) Insulin syringes. 9018.3110 5% rates be leviable at
D. Other Related the time of import.
Equipment Breach of this
(1) Fire extinguisher. 8424.1000 5% condition shall be
(2) Fixtures & fittings for Respective 0%,3%,5% construed as a
hospitals Headings 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, Respective 0% 1. This concession
materials, capital goods, Headings shall be available to
specialized vehicles (4x4 those Mineral
non luxury) i.e. single or Exploration and
double cabin pickups, Extraction
accessories, spares, Companies or their
chemicals and authorized
consumables meant for operators or
mineral exploration contractors who
phase. hold permits,
licenses, leases and
2. Construction who enter into
machinery, equipment agreements with the
and specialized vehicles, Government of
excluding passenger Pakistan or a
vehicles, imported on Provincial
temporary basis as Government.
required for the
exploration phase. 2. Temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between the
statutory rate of
customs duty and
sales tax and the
amount payable
under thisPage 11
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.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject toPage 12
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, Respective 0%,3%,5% 1.This concession
materials, capital goods, Headings shall be available to
specialized vehicles (4x4 those Mineral
non luxury) i.e. single or Exploration and
double cabin pickups, Extraction
accessories, spares, Companies or their
chemicals and authorized
consumables meant for operators or
mine construction phase contractors who
or extraction phase. hold permits,
Imports made for mine licenses, leases and
construction phase shall who enter into
also be entitled to agreements with the
deferred payment of duty Government of
for a period of five years. Pakistan or a
However, a surcharge @ Provincial
6% per annum shall be Government.
charged on the deferred 2. Temporarily
amount. imported goods
shall be cleared
2. Construction against a security in
machinery, equipment the form of a post-
and specialized vehicles, dated cheque for
excluding passenger the differential
vehicles, imported on amount between the
temporary basis as statutory rate of
required for mine customs duty and
construction or extraction sales tax and the
phase. 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-exportedPage 13
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.
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 thePage 14
Chief Collector of
Customs.
4. Condition (iv) of
the preamble.
8 Coal mining machinery, Respective 0% 1.This concession
equipment, spares, Headings shall be available to
including vehicles for site those Mining
use i.e. single or double Companies or their
cabin pickups imported authorized
for Thar Coal Field. operators or
contractors who
hold permits,
licenses, leases and
who enter into
agreements with the
Government of
Pakistan or a
Provincial
Government.
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 atPage 15
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.
8(a) 1. Imports or exports made Respective 0% The concession
by or for the qualified Headings shall be available
investment in respect of the subject to
project as specified at Serial conditions,
No.1 of the First Schedule to limitations and
the Foreign Investment restrictions as
(Promotion and Protection) prescribed in Serial
Act, 2022. 1 & 2 of Part-F of the
Second Schedule to
the Foreign
Investment
(Promotion and
Protection) Act,
2022.
2. Household goods of Respective 0% Only such
employees of Reko Diq Headings employees can
Mining Company (Private) claim the benefit
Limited. who are either
citizen of a country
other than Pakistan
Explanation: - for the or who for the Tax
purpose of this Serial, the Year immediately
concession of Customs prior to the import of
Duty includes all duties and goods were non-
levies leviable under the resident in Pakistan
Customs Act, 1969. for the purpose of
Income Tax
Ordinance, 2001.Page 16
9 1. Machinery, equipment Respective 0%,3%,5% 1. This concession
and spares meant for Headings shall also be
initial installation, available to primary
balancing, modernization, contractors of the
replacement or expansion project upon
of projects for power fulfillment of the
generation through oil, following conditions,
gas, coal, wind and wave namely:-
energy including under
construction projects, (a)the contractor
which entered into an shall submit a
implementation copy of the
agreement with the contract or
Government of Pakistan. agreement under
2. Construction which he intends
machinery, equipment to import the
and specialized vehicles, goods for the
excluding passenger project;
vehicles, imported on
temporary basis as (b) the chief
required for the executive or
construction of project. 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;
andPage 17
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 bePage 18
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.
10 1. Machinery, equipment Respective 0%,3%,5% -do-
and spares meant for Headings
initial installation,
balancing, 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.Page 19
11. 1. Machinery, equipment Respective 0% 1.This concession
and spares meant for Headings shall also be
initial installation, available to primary
balancing, modernization, contractors of the
replacement or expansion project upon
of projects for power fulfillment of the
generation through following conditions,
nuclear and renewable namely: -
energy sources like solar,
wind, micro-hydel, bio- (a)the contractor
energy, ocean, waste-to- shall submit a copy
energy and hydrogen cell of the contract or
etc. agreement under
which he intends to
2. Construction import the goods for
machinery, equipment the project;
and specialized vehicles,
excluding passenger (b) the chief
vehicles, imported on executive or head of
temporary basis as the contracting
required for the company shall
construction of project. certify in the
prescribed manner
Explanation:-The and format as per
expression “projects for Annex-A that the
power generation” means imported goods are
any project for generation the project’s bona
of electricity whether fide requirements;
small, medium or large and
and whether for supply to
the national grid or to any 2. temporarily
other user or for in house imported goods
consumption. 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 atPage 20
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 thesePage 21
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.
12 1. Machinery and Respective 0%,3%, 5% 1.This concession
equipment meant for Headings shall also be
power transmission and available to primary
grid stations including contractors of the
under construction project upon
projects. fulfillment of the
following conditions,
namely:-
(a)the contractor
shall submit a copy
Explanation.- For the of the contract or
purpose of this concession agreement under
“machinery and equipment” which he intends to
shall mean:- import the goods for
(a) machinery and the project;
equipment operated by (b) the chief
power of any executive or head of
description, such as used in the contracting
the generation of power; company shall
(b) apparatus, appliances, certify in the
metering and testing prescribed manner
apparatus, mechanical and and format as per
electrical control, Annex-A that the
transmission gear and imported goods are
transmission tower, power the project’s bona
transmission and fide requirements;
distribution cables and and
conductors, insulators, 2. temporarily
damper spacer and imported goods
hardware and parts thereof shall be cleared
adapted to be used in against a security in
conjunction with the the form of a post-
machinery and equipment dated cheque for
as specified in clause (a) the differential
above; and amount between the
c) Components parts of statutory rate of
machinery and equipment, customs duty and
as specified in clauses (a) sales tax and the
and (b) above, identifiable amount payable
for use in or with machinery under this
imported for the project and Schedule, along
equipment including spares with an undertakingPage 22
for the purposes of the to pay the customs
project. duty and sales tax at
the statutory rates in
2. Construction machinery, case such goods
equipment and specialized are not re-exported
vehicles, excluding on conclusion of the
passenger vehicles, project.
imported on temporary 3. The goods shall
basis as required for the not be sold or
construction of the project. 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, ifPage 23
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.
13 Following machinery, Nil
equipment and other
education and research
related items imported by
technical institutes,
training institutes,
research institutes,
schools, colleges and
universities:-
(1) Filtering or purifying 8421.2100 0%
machinery and
apparatus for water.
(2) Other filtering or 8421.2900 0%
purifying machinery and
apparatus for liquids.
(3) Other thermostats. 9032.1090 0%
(4) Spares, accessories Respective 0%
and reagents for Headings
scientific equipment.
14 Machinery, equipment, Respective 0%
raw materials, Headings
components and other
capital goods for use in
buildings, fittings,
repairing or refitting of
ships, boats or floating
structures imported by
Karachi Shipyard and
Engineering Works
Limited.
15 Machinery, equipment Respective 0%, 3%, Condition (iv) of the
and other capital goods Headings 10% preamble.
meant for initial
installation, balancing,Page 24
modernization,
replacement or 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 Respective 0% 1. In respect of
other capital goods meant Headings goods
for initial installation, mentioned in
balancing, modernization, Column (2), the
replacement or expansion Ministry of
of petroleum oil refining. Energy
(Petroleum
Division) shall
certify that the
refinery project
is an approved
project under the
relevant
Petroleum
Refining Policy;
and the Oil and
Gas Regulatory
Authority
(OGRA) 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 petroleum
oil refining and
are being
imported in
accordance with
the conditions ofPage 25
the relevant
Petroleum
Refining Policy.
The authorized
officer of OGRA,
acting on behalf
of the authority,
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.
i. 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 of
disposal of
goods without
prior approval,
FBR shall also
initiate legal
action asPage 26
required under
the law.
ii. 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 and at the
current
exchange rate.
iii. 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.
iv. The re-export of
these goods may
also be allowed
subject to prior
approval of the
Chief Collector of
Customs.
16 Machinery and equipment Respective 0%,3%, Condition (iv) of the
imported by an industrial Headings 11%, 15% preamble.
concern.Page 27
17 Following machinery and 1. For the projects of
equipment for marble, Gem Stone &
granite and gem stone Jewelry Industry,
extraction and processing CEO/COO,
industries. Pakistan Gem and
(1) Polishing cream or 3405.9000 5% Jewelry Company
material. shall certify in the
(2) Fiber glass mesh 7019.6990 5% prescribed format
(3) Chain saw/diamond 8202.4000 5% and manner as per
wire saw in all sizes 8202.9100 5% Annex-B that the
and dimensions and imported goods are
spares thereof, bona fide project
diamond wire joints all requirement. The
types and dimensions, authorized person
chain for chain saw of the Company
and diamond wires for shall furnish all
wire saw and spare relevant information
widia. online to Pakistan
(4) Gin saw blades. 8202.9910 5% Customs
(5) Gang saw blades/ 8202.9990 5% Computerized
diamond saw blades/ System against a
multiple blades or all specific user ID and
types and dimensions. password obtained
(6) Air compressor (27cft 8414.8010 5% under section 155D
and above). of the Customs Act,
1969. (7) Machine and tool for Respective 0%,3%,5%
stone work; sand headings
2. For the projects blasting machines;
of Marble & Granite tungsten carbide tools;
Industry, diamond tools &
CEO/COO, segments (all type &
Pakistan Stone dimensions), hydraulic
Development jacking machines,
Company shall hydraulic manual
certify in the press machines,
prescribed format air/hydro pillows,
and manner as per compressed air rubber
Annex-B that the pipes, hydraulic
imported goods are drilling machines,
bonafide project manual and power
requirement. The drilling machines,
authorized persons steel drill rods and
of the Company spring (all sizes and
shall furnish all dimensions), whole
relevant information finding system with
online to Pakistan accessories, manual
Customs portable rock drills,Page 28
cross cutter and Computerized
bridge cutters. 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
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, ifPage 29
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 Respective 0% 1. Ministry of
and other project related Headings Industries,
items including capital Production &
goods, for setting up of Special Initiatives,
power generation plants, shall certify in the
water treatment plants prescribed manner
and other infrastructure and format as per
related projects located in Respective 0%,3%,5% Annex-B that the
an area of 30 km around Headings imported goods are
the zero point in Gwadar. bona fide project
requirement. The
2. Machinery, equipment authorized officer of
and other project related the Ministry shall
items for setting up of furnish all relevant
hotels located in an area information online to
of 30 km around the zero Pakistan Customs
point in Gwadar. 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 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.Page 30
19 Effluent treatment plants. Respective 0%,3%,5% Condition (iv) of
headings the preamble.
20 Following items for use with Nil
solar energy: - 0%
(1) Off-grid/On-grid solar
power system (with or
without provision for
USB/charging port)
comprising of :
i. Batteries for specific 8507.2090
utilization with the 8507.3000
system (not 8507.6000
exceeding 50 Ah in
case of portable
system).
ii. Essential connecting 8544.4990
wires (with or without
switches).
iii. Inverters (off-grid/ on- 8504.4090
grid/ hybrid with
provision for direct
connection/ input
renewable energy
source and with
Maximum Power
Point Tracking
(MPPT).
iv. Bulb holder 8536.6100
(2) Water purification plants 8421.2100
operating on solar energy.
21 Following systems and Nil
items for dedicated use
with renewable source
of energy like solar, wind,
geothermal etc.
1. Parts for Solar
Parabolic Power Plants.
(i). Absorbers/Receivers 8503.0090 0%
tubes.
(ii). Control panel with 8537.1090 0%
other accessories.
1(a) Parts for Solar Dish
Stirling Engine.
(i). Control panel with 8537.1090 0%
accessories. 8537.2000
(ii). Stirling Engine 8501.6100 0%
GeneratorPage 31
2. (a) Solar Air 8415.1099 0%
Conditioning Plant
(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. 8415.8290 0%
(v). Fan coils units. 8415.9099 0%
3.(a) Solar Desalination 8421.2100 0%
System
(b) Parts for Solar
Desalination System
(i). Solar water pumps. 8413.3090 0%
(ii). Deep Cycle Solar 8507.2000 0%
Storage batteries.
(iii). Inverters (off grid/on 8504.4090 0%
grid/ hybrid) with
provision for direct
connection/input from
renewable energy
source and with
Maximum Power
Point Tracking
(MPPT)
4. (a) Solar Water 8419.1990 0%
Heaters with accessories.
(b) Parts for Solar
Water Heaters
(i). Insulated tank 7309.0000 0%
7310.0000 0%
(ii). Vacuum tubes 7020.0090 0%
(Glass)
(iii). Mounting stand Respective 0%
headings
(iv). Copper and Respective 0%
Aluminum tubes heading
(c) Accessories:
(i). Electronic controller Respective
0%
headings
(ii). Assistant/ Feeding
tank
(iii). Circulation Pump
(iv). Electric Heater/
Immersion Rod (one
piece with one solar
water heater)Page 32
(v). Solenoid valve (one
piece with one solar
water heater)
(vi). Selective coating for
absorber plates
5. (a) Parts for PV If imported by the
Modules local assemblers /
(i). Tempered Glass. 7007.1900 0% manufacturers of
(ii). Aluminum frames. 7610.9000 0% PV Modules
(iii). O-Ring. 4016.9990 0% registered under the
(iv). Adhesive labels. 3919.9090 0% Sales Tax Act, 1990
(v). Junction box & 8538.9090 0% subject to quota
Cover. determination by
(vi). Sheet mixture of 3920.9900 0% the Input Output
Paper and plastic Co-efficient
Organization (vii). Ribbon for PV Respective 0%
(IOCO) Modules (made of headings
silver, copper and
lead).
(viii). EVA (Ethyl Vinyl 3920.9900 0%
Acetate) Sheet
(Chemical).
(b). Raw materials for the 0% If imported by the
manufacture of local assemblers or
PV Modules manufacturers
(i). Silicone Adhesive/ 3214.9010 registered under the
Sealant. Sales Tax Act,
(ii). MC4 Connectors. 8536.9090 1990, of PV
(iii). Back sheet film. 3920.9900 Modules subject to
(iv). Packing boxes/ 4819.1000 quota determination
modules. 4819.5000 by the Input Output
(v). Corner block. 7616.9990 Co-efficient
(vi). Polyethylene 3901.9000 Organization
Compound (IOCO).”;
(vii). Omitted
(viii).Plates, sheets and strip 4008.1190
of cellular rubber
(vulcanized).
(ix). Omitted
(c) Parts of Solar Inverters 0% If imported by the
(i). Control board 8504.4090 local assemblers
(ii). Power board 8504.4090 and manufacturers
(iii). Omitted registered under the
(iv). Omitted Sales Tax Act,
(v). Omitted 1990, of PV
(vi). LCD Display 8531.2000 Modules subject to
8524.1100 quota determinationPage 33
(vii).Display board 8531.2000 by the Input Output
(viii). AC input & output 8536.9090 Co-efficient
terminal Organization
(ix). Battery input terminals 8507.9000 (IOCO).”;
(x). PV terminals 8536.9090
(xi).Casings (Plastic or 8504.9090
Steel)
(xii). Circuit Board (CB) for 8534.0000
inverters
(xiii). Omitted
(d) Parts of Lithium 0% If imported by the
Batteries local assemblers or
(i). Cells 8507.9000 manufacturers of
(ii). Omitted Lithium Batteries
(iii). BMS (level 1) Electronic 8507.9000 registered under the
Card Sales Tax Act,
(iv). Casing 8507.9000 1990, subject to
(v). Harness Set (Cells 8544.4290 quota determination
Monitoring Wires with by the Input Output
tags) Co-efficient
(vi).Output Terminal with 8536.9090 Organization
screws (IOCO).
(vii).Power Cables (Battery 8544.4290
Internal)
(viii). DC Fan 8414.5990
(ix). DC Breaker [Omitted]
[Omitted]
8536.2090
(x).Packing Screws 7318.1590
(xi).Terminal Covers 3926.9099
(xii). Acrylic Sheet (Short 3920.5900
Circuit Safety Sheet) 3921.9090
(xiii).Other Accessories 8536.9090,
(Temp Sensors, [Omitted]
connectors, assembly 8507.9000
items, Handles).
6. Following machinery 0% 1. Engineering
and equipment imported Development Board
by manufacturing units (EDB) shall certify
of Solar Cells, Solar in the prescribed
Panels, Solar Inverters & manner and format
Solar Batteries:- as per Annex-B that
the imported goods
(a)Solar Cell are bona fide project
Manufacturing requirement. The
Equipment.Page 34
(i) Aluminum and silver Respective authorized officer of
paste. headings the EDB shall
(b) Solar PV Modules furnish all relevant
Panels manufacturing information online to
machinery and Pakistan Customs
equipment. Computerized
(i). Omitted System against a
specific user ID and
(ii). Omitted password obtained
(iii). Omitted under section 155D
(iv). Omitted of the Customs Act,
(v). Omitted 1969.
2. The goods (vi). Omitted
shall not be sold or (vii). Omitted
otherwise disposed (viii). Omitted
of without prior (ix). Omitted
approval of the FBR (x). Omitted
and payment of (xi). Omitted
customs duties and (xii). Omitted
taxes leviable as
(xiii). Omitted
prescribed by FBR.
(xiv). Omitted
(xv). Omitted
(xvi). Omitted 3. Condition (iv) of
(xvii) Omitted the preamble.
(xviii)Omitted
(xix) Omitted
(xx). Omitted
(xxi). Omitted
(xxii). Omitted
(xxiii).Structures & parts of 7308.9090
structures.
(xxiv). Omitted
(xxv).Air or gas 8414.8020
compressors, hoods.
(xxvi). Omitted
(xxvii). Omitted
(xxviii). Omitted
(xxix). Omitted
(xxx). Electric heating 8516.8090
resistors.
(xxxi)Electric app for 8536.9090
switching/protect
electric circuits, not
exceeding 1,000 volts.
(c) Solar Inverters
manufacturingPage 35
machinery and
equipment.
(i). Omitted
(ii). Omitted
(iii). Omitted
(iv). Omitted
(v). Omitted
(vi). Solder Pot 8419.8990
(vii).Solder Cleaning 8419.8990
Equipment
(viii). Omitted
(ix). Omitted
(d) Lithium ion batteries
manufacturing
machinery and
equipment.
(i). Omitted
(ii). Omitted
(iii). Storage tanks 7310.1000
(iv). Glue port 8419.8990
(v). Transfer tanks 7310.1000
(vi). Omitted
(vii). Omitted
(viii). Booster pumps 8413.7090
(ix). Magnetic filters 8421.3990
(x). Omitted
(xi). Omitted
(xii). Omitted
(xiii). Omitted
(xiv). Omitted
(xv). Omitted
(xvi). Omitted
(xvii).Omitted
(xviii).Omitted
(xix). Omitted
(xx). Omitted
(xxi). Omitted
(xxii). Omitted
(xxiii). Omitted
(xxiv). Omitted
(xxv). Omitted
(xxvi). Omitted
7. Solar chargers for 8504.4020 5%
charging electronic
devices.
8. Wind Turbines.Page 36
(i). Turbine with
Respective
Generator/ 0%
headings
Alternator.
(ii). Nacelle with rotor
with or without tail.
(iii). Blades.
(iv). Pole/ Tower.
(v). Inverter for use with
Wind Turbine.
(vi). Deep Cycle Cell/ 8507.2000 0%
Battery (for use with
wind turbine).
9. Wind water pump 8413.8100 5%
10. Geothermal energy
equipment.
(i). Geothermal Heat 8418.6100 0%
Pumps.
(ii). Geothermal 8418.6990 0%
Reversible Chillers.
(iii). Air handlers for 8418.6990 0%
indoor quality control
equipment.
(iv). Hydronic heat 8418.6100 0%
pumps.
(v). Slim Jim heat 8418.6100 0%
exchangers.
(vi). HDPE fusion tools. 8419.5000 0%
(vii). Geothermal energy 8419.8990 0%
Installation tools and
Equipment.
(viii). Thermostats and 9032.1090 0%
IntelliZone.
11. Any other item Respective 0%
approved by the Alternative headings
Energy Development Board
(AEDB) and concurred to by
the FBR.
22 Following items for Nil
promotion of renewable
energy technologies or
for conservation of
energy:-
(i). SMD/LED/LVD lights 9405.1190
with or without 9405.1990
ballast, fittings and 8539.3290 0%
fixtures. 8539.5210
8539.5220Page 37
(ii). SMD/LED/LVD 9405.4990
lights, with or without 8539.3290
0%
ballast, PV module, 8539.5210
fitting and fixtures 8539.5220
(iii). Tubular Day lighting 9405.5010 0%
Device.
(iv). Solar torches. 8513.1040 0%
(v). Lanterns and related 8513.1090 0%
instruments.
(vi). LVD induction 8539.3290 0%
lamps.
(vii). LED Bulb/Tube 8539.5210 0%
lights. 8539.5220
(viii). PV module, with or [Omitted ] 0%
without, the related 8504.4090
components 8507.0000
including invertors
(off-grid/on grid/
hybrid) with
provision for direct
connection/input
from renewable
energy source and
with Maximum
Power Point
Tracking (MPPT),
charge controllers
and solar batteries.
(ix). Water pumps 8413.7011 0%
operating on solar 8413.7019 0%
energy along with 8413.7090 0%
solar pump 8504.4090
controllers
(x). Energy saver lamps 8539.3110 0%
of varying voltages 8539.3210 0%
(xi). Energy Saving Tube 8539.3120 0%
Lights. 8539.3220 0%
(xii). Invertors (off-grid/on 8504.4090 0%
grid/hybrid) with
provision for direct
connection/input
from renewable
energy source and
with Maximum
Power Point
Tracking (MPPT).Page 38
23 Parts, Components and
inputs for manufacturing
LED lights, Bulbs and If imported by LED
their Parts:- Light, Bulbs and
(i). Housing/Shell, shell Respective 0% their Parts
cover and base cap for headings manufacturers
all kinds of LED Lights registered under the
and Bulbs Sales Tax Act, 1990
(ii). Pickling preparations 3810.9090 0% subject to annual
for metal surfaces; quota determination
soldering brazing or by the Input Output
welding powders and Coefficient
pastes consisting of Organization
metal and other (IOCO).
materials
(iii). Poly Butylene 3907.7000 0%
Terephthalate
(iv). (iv) Bare Metal Clad 8534.0000 11%
Printed Circuit Board
(MCPCB)
(v). (v) Stuffed Metal 8539.9090 0%
Clad Printed Circuit
Board (MCPCB)
(vi). Constant Current 8504.4090 0%
Power Supply for of
LED Lights and Bulbs
(1-300W)
(vii). Lenses for LED lights 9001.9000 0%
and Bulbs
(viii). Aluminum 8532.2200 0%
Electrolytic capacitor
(ix). SMT Electrical 8504.3100 0%
Transformer
(x). Tantalum capacitors 8532.2100 0%
(DIP/SMD)
(xi). Other inductors, small 8504.4090 0%
transformer, coil 8504.5000
(DIP/SMD)
24 Plant, machinery and Respective 0% The Alternative
equipment used in headings Energy
production of bio-diesel. Development Board
(AEDB), Islamabad
shall certify in the
prescribed manner
and format as per
Annex-B that the
imported goods arePage 39
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 Respective 0% The plant,
equipment imported for headings machinery and
setting up fruit equipment released
processing and under the said serial
preservation units in number shall not be
Gilgit-Baltistan, used in any other
Balochistan and area which is not
Malakand Division. 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.
26 Plant machinery and Respective 0% The plant
equipment imported headings machinery and
during the period equipment under
commencing on 1st July, the said serial
2014 and ending on 30th number shall be
June, 2024 for setting up released on
of industries in erstwhile certification from
FATA Areas. 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.Page 40
27 Following motor vehicles This concession
for the transport of goods shall be available to
and special purpose motor vehicles for
motor vehicles imported the transport of
by the Construction goods and special
Companies:- purpose motor
1. Dumpers designed for 8704.1090 10% vehicles imported
off highway use. by Construction
2. Super swinger truck 8705.9000 10% Companies
conveyors. registered with
3. Mobile canal lining 8705.9000 10% Security and
equipment. Exchange
4. Transit mixers. 8705.4000 10% Commission of
5. Concrete Placing 8705.9000 10% Pakistan (SECP)
trucks. and Pakistan
6. Crane lorries. 8705.1000 10% Engineering
Council.
28 Plant, machinery and Respective 0% This exemption is
production line headings available to local
equipment used for the manufacturers of
manufacturing of mobile mobile phones duly
phones. certified by Pakistan
Telecommunication
Authority.
29 Charging station for 8504.4030 0% Nil
electric vehicle
30 Pre-fabricated 9406.1090 8% (i) The concerned
room/structures for ministry or
9406.9090 setting up of new hotels department shall
/motels in Hill Stations, approve the
Gilgit-Baltistan, AJK, and project. The
Coastal Areas of Authorized
Baluchistan (excluding Officer of the
Hub) 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 allPage 41
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. Omitted.
32. Cinematographic, film i. The Ministry of
production and post-film Information and
production equipment Broadcasting shall
imported during the certify in the
period commencing on
prescribed manner the 1st July, 2022 and
and format as per ending on the 30th June,
2027. Annex-B to the
(1) Omitted 0% effect that the
(2) 3D Glasses 9004.9000 0% imported goods are
(3) Digital Loud Speakers 8518.2200 0% bona-fide
(4) Digital Processor 8519.8190 0% requirement. The
(5) Sub-woofer and 8518.2990 0% Authorized Officer
Surround Speakers of Ministry shall
(6) Amplifiers 8518.5000 0% furnish all relevant
(7) Audio rack and 7326.9090 0% information online to
termination board 8537.1090Page 42
(8) Music Distribution 8519.8990 0% Pakistan Customs
System Computerized
(9) Seats 9401.7100 0% System against
(10) Recliners 9401.7900 0% specific user ID and
(11) Wall Panels and metal 7308.9090 0% password obtained
profiles under section 155D
(12) Step Lights 9405.4990 0% of the Customs Act,
(13) Illuminated Signs 9405.6100 0% 1969.
9405.6900
ii. The goods shall (14) Dry Walls 6809.1100 0%
not be sold or
(15) Ready Gips 3214.9090 0%
otherwise disposed
of within a period of
five years of their
import except with
the prior approval of
the FBR.
(ii) IOCO shall verify
and determine
quota requirement
of such equipment
33. New Fire-fighting vehicles 8705.3000 10% The goods shall not
manufactured as such by be sold or otherwise
OEMs 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.Page 43
34 Plant and machinery Chapters 0% This exemption
excluding consumer 84 and 85 shall be available
durable goods and office subject to fulfillment
equipment as imported of following
by greenfield industries,
conditions, namely: intending to manufacture
- taxable goods, during
their construction and (a) the importer is
installation period. registered under the
Sales Tax Act on or
after the first day of
July, 2019;
(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 Respective 5% 1. In respect of
equipment, materials, headings goods mentioned in
specialized vehicles or Column (2), the
vessels, accessories, Ministry of Energy
spares, chemicals and (Petroleum Division)
consumables, as are not shall certify in thePage 44
manufactured locally, prescribed manner
imported by developers, and format as per
contractors and service Annex-B to the
companies involved in effect that the
infrastructure imported goods are
development of Large bonafide
Diameter Pipelines (i.e. requirement for use
24” and above) projects in the project. The
namely, North South Gas Authorized Officer
Pipeline Project (NSGP), of the Ministry shall
Turkmenistan, furnish all relevant
Afghanistan, Pakistan information online to
and India Pipeline Project Pakistan Customs
(TAPI), Iran Pakistan Gas Computerized
Pipeline Project (IP), System against a
RLNG-III Pipeline (RLNG- specific user ID and
III), or any other project password obtained
declared as “Large under section 155D
Diameter Gas Pipeline of the Customs Act,
Project” by the Ministry of 1969.
Energy (Petroleum
2. The concessionDivision).
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
executive or
head of thePage 45
2. Plant, machinery and Respective 10% contracting
equipment, materials, headings company shall
certify in thespecialized vehicles or
prescribedvessels, accessories,
manner and
spares, chemicals and format as per
consumables, as are Annex-A that
manufactured locally, the imported
imported by developers, goods are the
contractors and service project’s bona
fidecompanies of the above
requirements;
projects.
and
3. HR Coils, Line Pipe, Respective 0%
3. Items imported
Pylons/Piles, whether or not Headings at concessionary
manufactured locally, rates which become
imported by developers and surplus, scrap, junk,
contractors of above obsolete or
projects. 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;Page 46
(b) for specialized
vehicles there
would be a
minimum
retention period
of five years after
which the
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 toPage 47
duties & taxes
accordingly, at
standard rates;
4. In the event a
dispute arises
whether any item is
entitled to
exemption 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
through the
Engineering
Development Board.
4. Machinery, equipment, Respective 0% 1. The concession
vessels, dumpers, headings available to
specialized vehicles, contractors and
accessories, spares and all service companies
other items essentially of the project will be
required for the above subject to thePage 48
projects imported by following conditions,
developers, contractors and namely: -
service companies on an (a) the contractor
import-cum-export basis for and the service
provider shalla period of five years.
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
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 aPage 49
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 one
percent 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 payPage 50
duties and taxes as
chargeable at the
time of import.
36 Machinery, equipment If imported by
and other project related Internet Service
items for setting up of providers
Submarine Cable Landing registered under
stations the Sales Tax Act
(i) Tubes Pipes and hollow 7303.0000 0% 1990, duly certified
profiles of cast iron by the Ministry of
(ii) Articles of non- 7325.1000 0% Information
malleable cast iron Technology and
(iii) Static Converters 8504.4090 0% Telecommunication
(iv) Machines for the 8517.6290 0% and Pakistan
reception, conversion Telecommunication
and transmission or Authority (PTA),
regeneration of voice, and subject to
images or other data, annual quota
including switching and determination by
routing apparatus the Input Output
(v) Optical fiber Cables 8544.7000 0% Co-efficient
Organization
(IOCO).
37 Other Electric 8544.6090 11% If imported by
Conductors exceeding manufacturers of
32000V transformers,
registered under the
Sales Tax Act 1990.
38 Plant, Machinery and Respective 5% if imported by
equipment headings registered
pharmaceutical
manufacturers for
their own use
subject to NOC from
Ministry of Health
39 Following items for
Tourism Projects
Pre-fabricated room/structures 9406.1090 50% of the Subject to
for setting up of new 9406.9090 prevailing certification
hotels/motels in Hill Stations rate of by the
Prefabricated Structure 6810.9100 customs duty concerned
(Complete Units) Secretary of
Camping and Glamping site Respective Provincial
equipment and accessories headings TourismPage 51
Vessels for Adventure sports 8903.1100 Department
and commercial use, including 8903.1200 or equivalent
rowing boats, canoes, 8903.1900 Authorized
sailboats etc. 8903.2100 Officer of the
8903.2200 Federal
8903.2300 Government
Water-skis, surf-boards, 9506.2100 as bona fide
sailboards and other water- 9506.2900 requirement
sport equipment: of the
Ice skates and roller skates, 9506.7000 approved
including skating boots with projects.
skates attached
Ski-boots, cross country ski 6402.1200
footwear and snowboard boots 6403.1200
6403.1900
6403.2000
6403.4000
Snow-skis and other snow-ski 9506.1100
equipment 9506.1200
9506.1900
9506.9990
Diving equipment 9506.6999
Zamboni Ice Resurfacing Respective
Machines heading
Ice Curling rock 7013.4900
Zip line equipment and 9503.0090
accessories
White PE dasher boards for ice 3920.1000
rinks
Gloves, mittens and mitts 4203.2100
specially designed for use in 4203.2930
sports, belts and bandoliers 4203.3000
Mountaineering, Rock climbing Respective
equipment, accessories and headings
rock wall building material and
accessories
Omitted
Omitted
Omitted
Omitted
Other Laundry equipment & [Omitted]
accessories 8716.8090
[Omitted]
[Omitted]
8716.8090
[Omitted]Page 52
[Omitted]
[Omitted]
[Omitted]
9403.2000
Steam Double Effect 8418.6990
Absorption Chillers
Air Handling Units (AHUs) 8415.8390
Cooling Towers 8419.8910
Steam Boilers Gas train starter 8419.8100
train pressure control piping
with pressure gauge with
complete Accessories
Other HVAC Equipment & 8502.1310
Accessories 8419.8910
7013.9900
8402.9020
7322.1100
8415.8190
3925.9000
8415.8390
8414.3090
Sewerage Treatment Plant 8421.2100
Elevators 8428.1010
Escalators 8428.4000
Generating sets 8502.1310
Transformer 8504.3400
Distribution Board 8504.4090
Chandeliers 9405.1110
9405.1910
Other Electrical Equipment 8481.1000
8504.4090
8544.1190
Dish washing Machine 8422.1900
Ice Cube Machine + Bin 8418.6990
Double Door Upright Freezer 8418.5000
Food Processor 8509.8000
Coffee Machine 8419.8100
Ovens & Burners 8419.8100
8418.5000
8418.6990
4419.0000
7020.0090
8509.4020
8509.8000
8516.5090
8716.8090Page 53
9403.2000
8419.8100
8418.6990
8418.5000
Other Kitchen Equipment & 4419.0000
Accessories 8509.8000
8422.1900
8419.8100
8414.6000
9403.2000
Housekeeping equipment 8508.1190
Commercial Dry Vacuum
Cleaning Equipment
Fire Alarm and Suppression 8531.2000
System
Fire Sprinkler System 8481.1000
Fire Extinguishers 8424.1000
Annex-A
Header Information
NTN/FTN of Importer Regulatory authority no. Name of Regulatory authority
(1) (2) (3)
Details of Input goods (to be filled by the chief executive of Goods imported (Collectorate of
the importing company) import)
Descripti Custo Sales Quantit GD. GD date
on m Duty Tax y No. &
rate rate import Mach.NoCode WHT UOM ed . Specs (applic (applicHS Quantity able) able) Collectorate
(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.Page 54
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. -
1. owner of the firm, in case of sole proprietorship; or
2. partner of firm having major share, in case of partnership firm; or
3. Chief Executive Officer or the Managing Director in case of limited
company or multinational organization; or
4. Principal Officer in case of a foreign company.
Annex-B
Header Information
NTN/FTN of Importer Approval No.
(1) (2)
Details of Input goods (to be filled by the authorized officer Goods imported (Collectorate of
of the Regulatory Authority) import)
HS Descript Custo Sales GD. GD date
Code ion m Tax No. &Mach
Duty rate
No. rate (applic WHT UOM Specs (applic able) Quantity Quantity imported Collectorate able)
(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).Page 55
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. Customs
Description PCT code
No duty (%)
1 Acyclovir Usp 2933.5990 0
2 Albendazole - Human Grade 2933.9990 0
3 Alfacalcidole 3004.9099 0
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 0Page 56
10 Amoxicillin Sodium With Clavulanate Potassium 3003.2000 0
(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
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
38 Carbamazepine 2933.9990 0
39 Carbenicillin and its salts 2941.1000 0
40 Carbinoxamine Maleate 2933.3990 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 USP 2941.9090 0
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 0Page 57
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
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 Microcrystalline 3003.9090 0
Cellulose (Avicel)
64 Clavulanate Potassium With Silicon Di-Oxide 3003.9090 0
(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
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 2933.4990 0
81 Diclofenac Diethylamine 2922.4990 0
82 Diclofenac Potassium BP 2922.4990 0
83 Diiodohydroxyquinoline 2934.9990 0
84 Diphenhydramine 2922.1990 0
85 Dl-Carnitine HCl 2923.9090 0
86 Domperidone 2933.3990 0
87 Doripenem 2941.9090 0
88 Dorzolamide HCl 2935.9090 0
89 Doxycycline Hyclate 2941.3000 0
90 Doxylamine Succinate 2933.3990 0
91 Drotavarine Hcl 2933.4990 0Page 58
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 0 107 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 Inj.Grade 2821.1020 0 118 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 0 124 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
Page 59
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
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 Mixture Sod 2941.9090 0
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
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 Dispersion 2934.9990 0
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 0Page 60
175 Linezolid 2934.9990 0 176 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 0 194 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 0 212 Ossein Mineral Complex 2106.9090 0 213 Oxalitin 3004.9099 0 214 Oxfendozale 2933.9990 0 215 Oxytetracycline Dihydrate Injectable Grade 2941.3000 0 216 Oxytetracycline HCl 2941.3000 0
Page 61
217 Palanosetron Hydrochloride 2933.7990 0
218 Paroxetine HCL Hemihydrate 2934.9990 0
219 Peg Filgrastim 2934.9990 0
220 Pencillin V.Potassium 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
229 Piperazine Anhydrous (Pharmaceutical grade). 2935.9090 0
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 0
235 Potassium Clavulanate (Avicel Mix)1:1 and 3824.9999 0
(Syloid MIX) 1:1
236 Potassium Clavulanate with Microcrystalline 3824.9999 0
Cellulose 1:1
237 Prasugrel HCl 2934.9990 0
238 Pregabalin 2922.4990 0
239 Procaine pencillinG.fortified, sodium/potassium 2941.1000 0
240 Procyclidine Hcl 2933.9990 0
241 Psyllium Husk Powder 1211.9000 0
242 PYRIDOSTIGMINE BROMIDE 2933.3990 0
243 Pyrimethamine 2933.5990 0
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 0Page 62
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 0 262 Omitted 263 Solifenacin Succinate 2933.4990 0 264 Sparfloxacin 2933.5990 0 265 Sulfadoxine 2935.9090 0 266 Sulfathiazole 2935.9090 0 267 Sulphadoxine 2935.9090 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 0 280 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-mix) 2939.8090 0 286 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 Omitted 296 Triprolidine Hcl B.P (94%) 2933.3990 0 297 Valsartan 2933.9990 0 298 Vancomycin Hcl 2941.9060 0
Page 63
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 Omitted
313 Omitted
314 Cloxacillin sodium sterile USP/BP 2941.1000 0
315 Bacampicillin HCL 2941.1000 0
316 Cloxacillin and its salts excluding sodium 2941.1000 0
(compacted/ powder form for oral use)
317 Clarithromycin Powder 2941.5000 0
318 Roxithromycin 2941.5000 0
319 Azithromycin 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 Acetone 2914.1100 0
330 Anti-Foam 3824.9999 0
331 Acetic Anhydride 2915.2400 0
332 (+)-(1S,2S)-2-Methylamino-1-Phenylpropan-1- 2939.4900 0
OL Base
333 4-(N-Acetyl) Amino-N1-(5-Methyl-3-Isoxazolyl) 2935.9090 0
Benzenesulfonamide
334 Add (1RS,2RS)-2-(dimethylamino) methyl)-1-(3- 2942.0000 0
methoxyphenyl) cyclohexanol
335 5-(2,4,5-trimethoxyphenyl) methyl) pyrimidine-2, 2933.5920 0
4-diamine (TMP Technical)
336 Para-Amino-Phenol 2922.2900 0Page 64
337 Add 2-(4-Isobutylphenyl) Propionic Acid Crude 2916.3990 0
338 Racemic-2-{4(4-chlorophenyl)phenyl methyl}-1 2933.5990 0
piperazin Ethanol (Crude)
339 1-[1-[[[(1 R)-1-(3-(1 E)-2(-7-chloro-2 2933.4990 0
quinoliyl)phenyl]-3-[2(1-hydro
xylmethylethyl)phenyl)propyl]thiomethyl
cyclopropane acetic acid (montelukast acid pure)
340 1-cyclopropyl- 6-fluro-4 oxo-7 piperazine-i- 2933.5990 0
ylquinoline - 3 carboxylic acid - hydrochloric acid
(crude)
341 1-Cyclopropyl- 6-fluoro-1,4dihydro-8-methoxy- 2933.4920 0
7((4as,7as)-octahydro-6H-pyrrolo(3,4- b)pyridine
6-yl)-4-oxo-3-quinolinecarboxylic acid
342 9,10-Difloro-2,3-dihydro-3 methyl-7-oxo- 2934.9990 0
7Hpyrido[1,2,3-de]-1,4-benzoxazine-6 carboxylic
acid crude
343 (S)-(-)-9 floro-2,3 Dihydro-3-Methyl-10-14Methyl- 2933.4990 0
1-piperazinyl)-7-oxo-7H- pyrido (1,2,3 de)1,4-
Benzoxzine-6-Carboxylic acid hemihydrates
Crude
344 Sitagliptin Free Base 2933.5990 0
345 2-(2-chlorophenyl)-2-(methylamino 2922.3900 0
cyclohexanone (Ketamine Base)
346 Glacial Acetic Acid 2915.1100 0
347 Activated carbon 3802.1000 0
348 Sodium Hydro-Sulfite 2831.1010 0
349 Methanol 2905.1100 0
350 Potassium Hydroxide 2815.2000 0
351 Dimethylformamide 2924.1990 0
352 n-heptane 2901.1090 0
353 Ethylene diamine tetra acetic acid 2921.2100 0
354 Iso Propyl Alcohol 2905.1220 0
355 Acid Hypophosphorous: Respective 0
heading
356 Acid PipmidcTrydae Respective 0
heading
357 Acid Citric Anhydrous Respective 0
heading
358 Propylparaben (Aseptoform-P) Respective 0
heading
359 MethylparabenAseptoform-M) Respective 0
heading
360 Sodium Benzoate Respective 0
heading
361 Sodium Sulfate Respective 0
headingPage 65
362 Cupric Chloride Respective 0
heading
363 Mama Copolymer Respective 0
heading
364 Sodium Valproate Respective 0
heading
365 Sodium Cyclamate Respective 0
heading
366 Magnesium Hydroxide Paste Respective 0
heading
367 Bacitracin Usp Powder Microniz Respective 0
heading
368 Pyritinol Base Fine Powder Respective 0
heading
369 Pyritinol Di-Hcl Mono Hydrate Respective 0
heading
370 Sodium Picosulphate Respective 0
heading
371 Pindolol Base Respective 0
heading
372 Nimesulide Respective 0
heading
373 Doxycycline Hydrochloride Bp Respective 0
heading
374 Simvastatin Ep Respective 0
heading
375 Cefaclor Monohydrate Respective 0
heading
376 Clobetasol Propionate Respective 0
heading
377 Betamethasone Base Respective 0
heading
378 Betamethasone 17-Valerate Respective 0
heading
379 Bacitracin Zinc Bp (69 Mcg/Mg) Respective 0
heading
380 Hydrcortisone Acetate Micronised Respective 0
heading
381 Glimepiride Granules 0.606% (W/W (1 Mg) Respective 0
heading
382 Asciminib 2934.9990 0
383 Abiraterone Acetate 2937.2900 0
384 Azacitidine 2933.5990 0
385 Bortezomib 2934.9990 0
386 Cabozantinib HCI 2934.9990 0
387 Capecitabine USP 2934.9990 0Page 66
388 Cisplatin 2843.9000 0
389 Carboplatin 2843.9000 0
390 Cyclophophamide 2934.9990 0
391 Cytarabine 2934.9990 0
392 Daunorubicin 2941.9090 0
393 Doxorubicin 2941.9090 0
394 Epirubicin 2941.9090 0
395 Idarubicin 2941.9090 0
396 Imatinib Mesylate (Beta form) 2933.5990 0
397 Lenalidomide Hemihydrate 2933.9990 0
398 Lenalidomide Anhydrous 2933.9990 0
399 Lenvatinib 2933.9990 0
400 Mycophenolate Mofetil 2934.9990 0
401 Mycophenolate Sodium 2941.9090 0
402 Nilotinib Monohydrochloride Monohydrate 2933.5990 0
403 Olaparib 2933.5990 0
404 Osimeritinib 2933.9990 0
405 Palbociclib 2933.5990 0
406 Pazopanib Hydrochloride 2935.9090 0
407 Pemetrexed Disodium 2933.5990 0
408 6-Amino Peniciltanic Acid (6-APA) 2934.9990 0
409 D(-) Alpha Phenylglycine (DAPG) 2922.4990 0
410 3-(2-Chlorophenyl)-5-MethyI Isoxazol-4-Carbonyl 2934.9990 0
Chloride (CMIC Chloride)
411 3-(2-Chloro-6-Fluorophenyl)-5-Methyl Isoxazole- 2934.9990 0
4-Carbonyl Chloride (FCMIC Chloride)
412 7-Amino Desacetoxy Cephalosporanic Acid (7- 2934.9990 0
ADCA)
413 D(-) Dihydro Phenylglycine Dane's Salt (DHPG- 2922.4990 0
DS) / D-(-)Dihydrophenylglycine (Dane Sodium
Salt)
414 Dihydro Phenylglycine Methy Ester Respective 0
Hydrochloride heading
415 D- Phenyl glycine Methyl Ester HCI (D- 2922.4990 0
PGME.HCI)/ ALPHA PHENYL GLYCINE
METHYL ESTER
416 7-Amino 3-Chloro Cephalosporanic Acid (7- 2934.9990 0
ACCA)
417 7-Amino 3-Vinyl Cephalosporanic Acid (7- 2934.9990 0
AVCA)/ 7-Amino-3-Vinyl-3-Cephem-4-
Carboxylic Acid (7-AVCA)
418 (7-phenyl-acetamido-3-chloromethyl 2934.9990 0
Cephalosporanic Acid p-methoxybenzyl ester
(GCLE)Page 67
419 Cefotaxime Free Acid 2941.9090 0
420 Ceftriaxone Sodium Crude 2941.9090 0
421 7-Chloro-6-Fluoro- 1cyclopropyl-1,4- 2933.4990 0
Oxoquinoline-3-Carb-Oxyilic Acid
Fluoroquinocolonic Acid (Ciprofloxacin Q-Acid)
422 Acetyl Sulfamethoxazole Intermediate 2935.9090 0
423 Erythromycin (MICA ESTER) Respective 0
heading
424 Erythromycin Thiocyanate Oxime 2941.5000 0
425 Ethyl Quinolonic Acid 2933.4990 0
426 1-Cyclopropyl-6,7-Difluoro-1,4-Dthydro-8- 2933.3990 0
Methoxy-4-Oxo-3-Quinoline Carboxylic
Acid/Ethyl Ester (Moxifloxacin Q. Acid/ Ester)
427 2,8-Diazabicyclo [4,3,0] nonane (Moxifloxacin 2933.9990 0
Side Chain)
428 (2S)-l-(Chloroacetyl)-2-pyrrolidinecarbonitrile 2934.9990 0
429 9,10-Difluoro-2,3-Dihydro-3-Methyl-7-Oxo-(3s)- 2934.9990 0
7h-Pyrido(l,2,3-De)-l,4-Benzoxazine-6-Carboxylic
Acid (Levofloxacin Q Acid)
430 N-Methyl Piperazine 2933.5990 0
431 Ethyl Quinolonic Acid 2933.4990 0
432 D,D, Aza Erythromycin 2934.9990 0
433 Erythromycin, 6-0-Methyl-2,4-Bis-0- 2941.5000 0
(Trimethylsilyl),9-[0-(l-Ethoxy-1 -Methylethyl)
Oxime]
434 Respective 0
2-Cyanopyrazine
heading
435 Simvastatin Ammonium Salt Respective 0
heading
436 Amlodipine Crude or Amlodipine Base 2933.3990 0
437 2-[1-[[(l R)-l-[E)-2-(7-Chloroquinolin-2- 2933.4990 0
yl)ethenyl]phenyl]-3-[2-(2-hydroxypropan-2-
yl)phenyl]propyl]sulfanylmethyl]cyclopropyl]acetic
acid /Montelukast Acid
438 (S)-Isopropyl 2((S)-2-(((2R,3R,4R,5R)-5-(2,4- 2934.9990 0
dioxo-3,4-dihydropyrimidin-1(2H)-yl-4- fluoro-3-
benzoyl-4-ethyltetrahydrofuran-2-
yl)(methoxy)(phenoxy)-
phosphorylamino)propanoate
439 2'R)-2'-Deoxy-2'-fluoro-2'-methyluridine 2934.9990 0
440 N-[(S)-(2,3,4,5,6- 2934.9990 0
Pentafluorophenoxy)phenoxyphosphinyl]-L-
alanine 1- Methylethyl ester
441 1 -ethyl-(3-dimethylaminepropyl) carbodiimide 2925.2990 0
HCI (EDCI)
442 (6s)-6-[5-[7-[2-(1R,3S,4S)-2- 2933.3990 0Page 68
Azabicyclo[2,2,1]hept-33yl-1H-benzimedazol-6-
yl]-9,9-difloro-9H-imidazol-2-yl]-5-azaspiro]
2,4]heptane hydrochloride (1:4)
443 Ledipasvir Acetone Solvate 2933.3990 0
444 (2S,4S)-2-[5-[1,11-Dihydro-2-[(2S,5S)-1-[(2S)-2- 2934.9990 0
[(methoxycarbonyl)amino]-3-methyl-l-oxobutyl]-5-
methyl-2-
pyrrolidinyl][2]benzopyrano[4’,3':6,7]naphtha[1,2-
d] imidazole-9-yl]-1H-imidazol-2-yl]-4-
(methoxymethyl)-l-pyrrolidinecarboxylic acid 1,1-
dimethylethyl ester
445 (2S)-1-(Ch1oroacetyl)-2-pyrrolidinecarbonitrile 2934.9990 0
446 Remdesivir Intermediate N-l / Crude Acetonide/ 2- 2934.9990 0
Ethylbutyl (R) -((3aR,4R,6aR)-6- (4-
Aminopyrrolo[2,l -f][l,2,4]triazin-7-yl)-6-cyano-2,2-
dimethyltetrahydrofuro[3,4-d][1,3]dioxo-4-yl)
methoxy) (phenoxy)phosphoryl)-L-alaninate
447 3,6-Dichloropyrazine-2-carbonitrile 2933.9990 0
448 4,7-dichloro Quinoline 2933.4990 0
449 Valsartan methyl ester 2933.9990 0
450 Cefuroxime Acid 2941.9090 0
451 Dihydrophenyl Glycine Methyl Ester 2922.4990 0
Hydrochloride (D-HPGME HCI)
452 2-(4-Isobutylphenyl) propanoic acid crude 2916.3990 0
453 (1S)-l,5-Anhydro-1-C-[4-chloro-3-[[4-[[(3S)- 2932.9990 0
tetrahydro-3 furanyl]oxy]phenyl] methyl] Phenyl]-
D- glucitol tetraacetate (Empagliflozin N-l)
454 Cyprohepatadine Hydrochloride 2933.3990 0
455 Theophylline-7-Acetic acid 2939.5900 0
456 DL-Carnitinenitrile Chloride 2926.9090 0
457 1,3,7-TRIMETHYIPURINE-2,6-Dione (Base 2939.2090 0
Crude)
458 3-[4-(2-Chloro Acetyl)-3-Hydiozino-3-methyl-2- 2942.0000 0
amino]-6-chloro benzophenone
459 8-Chloro-1-methyl-6-phenyl-4H- 2942.0000 0
[1,2,4]triazolo[4,3-a][1,4]benzodiazepine
460 2 -N-Methyl-5-cholorobenzophenone 2942.0000 0
461 2-N-Methyl Choloroacetamido-5-choloro 2942.0000 0
Benzophenone
462 1 methyl piperazine 2935.9090 0
463 Para-Amino-Phenol 2922.2900 0
464 2-(4-Isobutylphenyl) Propionic Acid Crude 2916.3990 0
465 Racemic-2-{4(4-chlorophenyl) phenyl methyl}-l- 2933.5990 0
piperazin Ethanol (Crude)
466 1-[1-[[[(1R)-l-[3-(1E)-2(-7-chloro-2- 2933.5990 0
quinoliyl)phenyl]-3-[2(1-hydroxyl-1-
methylethyl)phenyl)propyl] thiomethyl}
cyclopropane acetic acidPage 69
467 l-cyclopropyl- 6-fluro-4 oxo-7 piperazine-i-yl- Respective 0
quinoline - 3 carboxylic acid -hydrochloric acid heading
(crude)
468 9,10-Difloro-2,3-dihydro-3 methyl-7-oxo-7H- 2934.9990 0
pyrido[1,2,3-de]-1,4-benzoxazine-6 carboxylic
acid crude
469 (S)-(-)-9 floro-2,3Dihydro-3-Methyl-10-(4-Methyl- 2934.4990 0
l-piperazinyl)-7-oxo-7H-pyrido(l,2,3de)-l,4-
Benzoxzine-6-Carboxylic acid hemihydrates
Crude
470 1-Cyclopropyl-6-fluoro-I,4dihydro-8-methoxy-7- 2933.4920 0
((4as,7as)-octahydro-6H-pyrrolo(3,4-b)pvridine-
6-yl)-4-oxo-3-quinolinecarboxylic acid
471 Sitagliptin Free Base 2933.5990 0
472 2-(2-chlorophenyl)-2-(methylamino) 2922.3900 0
cyclohexanone (Ketamine Base)
473 Acetylsalicylic Acid Crude 2918.2290 0
474 (±)-4-[- -hydroxy-4-[-4-(hydroxydiphenylmethyl)- Respective 0
1- piperidinyl]-butyl]-a,a-dimethylbenzeneacetic heading
acid (Intermediate as Fexofenadine Base
475 Caffeine Respective 0
heading
476 Levofloxacin Respective 0
heading
477 Cephadroxil Monohydrate, Ciprofloxacin HCL, Respective 0
Moxifloxacin, Ciprofloxacin Base, Cephradine, heading Cefixime
478 5-(3,4,5 trimethoxybenzyl) pyrimidine-2,4- Respective 0
diamine (TMP technical) heading
479 Sodium Fusidate 2941.9090 0
Table B
(Excipients/Chemicals)
S Description PCT Code Customs Duty
No (%)
(1) (2) (3) (4)
1 Worked grains of other cereals. 1104.2900 5%
(Pharmaceutical grade)
2 Sterillisable maize (corn) starch 1108.1200 5%
(Pharmaceutical grade)
3 Gum Benjamin BP (Pharmaceutical 1301.2000 5%
grade)
4 (i). Balsam, Tolu BP/USP. 1301.9090 5%
(ii). Gum acacia powder BPPage 70
(iii). Gumbenzoin, Styrax,
ragacanth,Xanthan
(Pharmaceutical grades)
5 Other vegetable saps and extracts 1302.1900 10%
(Pharmaceutical grade)
6 Other mucilages and thickeners 1302.3900 5%
(Pharmaceutical grade)
7 (i). Rhubarb leaves or roots. 1404.9090 5%
(ii). Valerine roots (Pharmaceutical
grade)
8 Refined palm kernel or babassu oil 1513.2900 5%
(Pharmaceutical grade)
9 Other fixed vegetable fats and oils 1515.1900 5%
(Pharmaceutical grade)
10 Castor oil (Pharmaceutical grade) 1515.3000 5%
11 Vegetable fats and oils (Pharmaceutical 1516.2010 5%
grade) 1516.2020
12 Sugar (pharmaceutical grade) if imported 1701.9910 5%
by manufacturer 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 grade)
14 Malt extract (Pharmaceutical grade) 1901.9010 5%
15 Ethyl alcohol 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 2707.9990 5%
of high temperature coal tar
(Pharmaceutical grade)
18 Liquid paraffin (Pharmaceutical grade). 2710.1995 5%
19 Plastibase (Pharmaceutical grade) 2710.9900 5%
20 Microcrystalline petroleum wax, 2712.9090 5%
ozokerite, lignite wax, peat wax and other
mineral waxes (Pharmaceutical grade)
21 Iodine (Pharmaceutical grade) 2801.2000 5%
22 Boric acid (Pharmaceutical grade) 2810.0020 5%Page 71
23 Phosphorous pentachloride 2812.9000 5%
(Pharmaceutical grade)
24 (i). Sodium hydroxide 2815.1100 5%
(ii). Sodium hydroxide solid or
aqueous solution (Pharmaceutical
grade)
25 Disodium sulphate (Pharmaceutical 2833.1100 5%
grade)
26 Sodium sulphate anhydrous 2833.1900 5%
(Pharmaceutical grade)
27 Sodium hydrogen carbonate (sodium 2836.3000 5%
bicarbonate) (Pharmaceutical grade)
28 Dglucitol (Sorbitol) (Pharmaceutical 2905.4400 5%
grade).
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 2918.2900 5%
grade)
37 Propyl Paraben Sodium Salt 2918.2900 5%
38 {[(4-ethyl-2,3-dioxo-1- 2933.5990 5%
piperazinyl)Carbonyl amino}-4 hydroxy-
benzene acetic acid (HO-EPCP) (Pharma
grade)
39 N-Methyl morpholine (Pharmaceutical 2933.9100 5%
grade)
40 Methanone 2933.9100 5%
41 1-H-tetrazole-1-acetic 2933.9990 5%
acid[TAA](Pharmaceutical grade)
42 (i). 2-Methyl-5-mercepto 1,3,4- 2934.1090 5%
hiazole[MMTD];
(ii). (Z)-2)2-aminothiazole-4-yl)-2-Tert- 5%
Butoxycarbonyl) methoxyimnno Acetic
acid (ATMA);Page 72
ii). (Z)-2-(2-aminothaizole -4-yl)2-2(tert- 5%
Butoxycarbonyl)- isopropoxyimino
Acetic Acid[ATIBAA or ATBA;
v). Sin-methoxyiminoFuranyl Acetic acid 5%
Ammonium Salt(SIMA);
v). 7-{[2-Furany(sin- 5%
methoxyimino)acetyl]amino}-3-
hydroxymethyl ceph-3-em-4-
carboxyclic acid(Pharma grade);
43 Mica Ester 2934.1090 5%
44 (+)-(IS,2S)-2-methylamino-1- 2939.4900 5%
phenylpropan-I-ol base
45 Chlorophyll (Pharmaceutical grade) 3203.0090 5%
46 Edible ink (Pharmaceutical grade) 3215.1990 5%
47 Non-ionic surface-active agents 3402.4200 5%
48 Other surface-active agents (Pharma 3402.4990 5%
grade)
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 3505.1090 5%
grade).
(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 3802.9000 5%
(Pharmaceutical grade).
55 Stearic acid (Pharmaceutical grade) 3823.1100 5%
56 Industrial fatty alcohols (Pharmaceutical 3823.7000 5%
grade)
57 Polyglycerylricinoleates (Pharmaceutical 3907.9900 5%
grade)
58 Cellulose nitrates non-plasticised 3912.2010 5%
Table C
(Drugs)
S Customs duty
Description PCT Code
No (%)
(1) (2) (3) (4)Page 73
1 Dextrose (injectable grade and pharma 1702.3000 10%
grade)
2 Sodium chloride (injectable grade) 2501.0090 5%
(Pharmaceutical grade).
3 Oseltamivir 2922.4990 0%
4 Zanamivir 2924.2990 0%
5 All types of vaccines, Interferon and Respective 0%
medicines for Hepatitis. headings
6 All vaccines and antisera Respective 0%
headings
7 Antihemophilic factor ix (Human) 3002.4190 0%
8 Blood fraction & immunological products 3002.4190 0%
(biological products) including rabies
immunological (150 IU per ml) (Human)
9 Factor viii & plasma derived fibrin sealant. 3002.4190 0%
(Human)
10 Hepatits B immunoglobuline (Human) 3002.4190 0%
11 Human albumin (Human) 3002.4190 0%
12 Intravenous immunoglobuline (Human) 3002.4190 0%
13 Intramuscular immunoglobuline (Human) 3002.4190 0%
14 Tatanusimmunoglobuline (250 IU/ml) 3002.4190 0%
(Human)
15 Injection Anti-Dimmunoglobulin (human) 3002.9010 0%
300mcg/vial
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 3004.9099 0%
is given below, 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). BusulfanPage 74
(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
(xxxviii). Goserelin
(xxxix). Granisetron
(xl). Hydroxyurea
(xli). Ibandronic acid
(xlii). Ifosfamide
(xliii). Imatinibmisilate
(xliv). Irinotecan
(xlv). Lenograstim
(xlvi). Letrozole
(xlvii). Leuprorelin
(xlviii). LomustinePage 75
(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 3004.9099 0%
list is given below, 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)]
(vii). Heparin
(viii). Lopromide (Ultravist)
(ix). Nitroglycerine sprayPage 76
(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 3004.9099 0%
illustrative list is given 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 3004.9099 0%
illustrative list is given below, namely:-
(i). Deferasirox
(ii). Defriprone
(iii). DesferrioxamineMesylate
23. Drug used for kidney dialysis and kidney 3004.9099 0%
transplant, 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 saltsPage 77
(ix). Grafalon
24 Beclomethasone Aerosol/Vials 3004.9099 0%
25 Cyclosporine Injection 3004.9099 0%
26 Cyclosporine Microemulsion Cap/Solution 3004.9099 0%
and etc
27 Erythropoietin Injection, 3004.9099 0%
EpoetinbetaErythopotin alpha
28 Ipratropium Bromide Aerosol/Vials 3004.9099 0%
29 Salbutamol Aerosol/Vials 3004.9099 0%
30 Sodium Fusidate Injection 3004.9099 0%
31 Vancomycin Chromatographically Purified 3004.9099 0%
Injection
32 Analgesic Medicated Plaster 3005.9090 0%
33 Cystagon, Cysta drops and Trientine 3004.9099 0%
Capsules (for 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%
41 Bovine Lipid Extract Surfactant 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 Respective 0%
transfusion set pack in Aluminum foil with Heading
set.
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 3917.2390 5%
grade)
6 PVC lay flat tube material grade 3917.3100 5%
(Pharmaceutical grade)Page 78
7 Pre-printed polypropylene tubes with 3917.3910 3%
tamper proof closures (with or without
dessicant) indicating particulars of
registered drug and manufacturer
(Pharmaceutical grade)
8 Other self-adhesive plates, sheets, film, 3919.1090 5%
foils, strip and 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 3923.2100 5%
(Pharma grade)
13 Non-toxic plastic bags for I.V. solutions 3923.2900 5%
and other infusions (Pharmaceutical
grade)
14 Plastic nebulizer or dropper bottles 3923.3090 5%
(Pharma grade).
15 Stopper for I.V. Solutions 3923.5000 5%
(Pharmaceutical grade).
16 Piston caps 3926.9099 5%
17 (i) 13 mm Rubber stoppers for 4016.9990 5%
injections.
(ii) 20 mm and 32 mm Rubber stopper
for injections (Pharmaceutical grade)
18 Collagen strip (catgut) (Pharmaceutical 4206.0000 5%
grade)
19 Medical bleached craft paper with heat 4810.3900 5%
seal coating (Pharmaceutical grade)
20 (i) Self-adhesive paper and paper 4811.4100 5%
board.
(ii) Cold seal coated paper
(Pharmaceutical grade)
21 Paper and paper board coated, 4811.5990 5%
impregnated or covered with plastic
(Pharmaceutical grade)
22 Paper Core for Surgical Tape 4822.9000 5%
(Pharmaceutical Grade)Page 79
23 (i) Other packing containers, including 4819.5000 5%
record sleeves
(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 7010.9000 5%
without graduation USP II
(Pharmaceutical grade)
30 (i) Neutral glass cartridges with rubber 7010.9000 5%
dices and 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 7607.1990 5%
mylar polyester or surlyn monomer 7607.2000
resin on one side and vinyl coating on
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].Page 80
(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)
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 9018.3200 5%
grade)
35 Non-toxic plastic bags for I.V. solutions of 9018.3910 5%
dextrose and other infusions
(Pharmaceutical grade)
Table E
(Diagnostic Kits/Equipment)
[Omitted]
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;Page 81
(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified
against serial number 35 of Table;
(c) Ministry of National Food Security and Research, in case of goods,
specified against serial number 24 and 29 of Table;
(ii) Omitted.
(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
Sr. Description PCT Code Customs Condition
No. duty (%)
(1) (2) (3) (4) (5)
1 Omitted
1A Live stock Respective 0% if imported for research
heading purpose by registered units
under the Sales Tax Act, 1990,
certified by Ministry of National
Food Security and Research.”;
2 Hatching (Fertilized) 0407.1100 3% Nil
egg for grandparent
and parent stock of
Gallus domesticus
(chicken)
3 Omitted
4 Omitted.
5 Omitted
6 Omitted.
7 Omitted
8 Omitted
9 Omitted
10 Omitted
11 Omitted.
12 Omitted.
13 Omitted.Page 82
14 Omitted.
15 Omitted
16 Food preparations 1901.9020 16% -do-
1901.9090
17 Bread crumbs 1905.9000 16% -do-
18 Sauces and 2103.9000 16% -do-
preparation therefor,
mixed condiments
and mixed
seasonings
19 Sodium Iron (Na Fe Respective 0% Nil
EDTA), and other headings
premixes of
Vitamins, Minerals
and Micro- nutrients
(food grade)
20 Omitted
21 Omitted
22 Omitted
23 Omitted
24 Omitted
25 Omitted
26 Omitted
27 Fish and Shrimp 2309.9000 0% Nil
Feed
28 Omitted
29 Omitted
30 Omitted
30A Medicaments 3004.9099 3% If imported by poultry sector
31 Omitted
32 Omitted
33 Omitted
34 Omitted
35 (i) Omitted
(ii) Omitted
(iii) Omitted
(iv) Omitted
36 Omitted
37 Omitted
38 Omitted.
39 OmittedPage 83
40 Omitted
41 Omitted
42 Chilli Extract 3302.1090 3% 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.
43 Fatty Alcohol 3402.4200 5% If imported by manufacturers of
Ethoxylate Sodium Lauryl Ether Sulphate,
registered under the Sales Tax
Act, 1990.
44 (i). Adhesives based 3506.9190 11% If imported by the
on polymers or manufacturers of Diapers
rubbers registered under the Sales Tax
(ii). Hot melt Act, 1990 subject to annual
adhesives quota determination by the
IOCO and certification by the
Engineering Development
Board that the imported goods
are not manufactured locally.
45 Omitted
46 Omitted
47 Omitted
48 Omitted
49 Other 3808.9990 0% Nil
50 Omitted
51 Pet Resin Bottle 3907.6120 8.5% Nil
Grade 3907.6920
52 (i) Polyester Resin 3907.9900 10% If imported by the
(ii) Omitted manufacturers of Powder
Coatings, registered under the
Sales Tax Act, 1990 and
subject to annual quota
determination by the IOCO.
53 Omitted
54 Omitted
55 Omitted
56 Pre-laminated Tape 3919.1090 16% If imported by the
[Omitted] manufacturers of Diapers
registered under the Sales Tax
Act, 1990 subject to annual
quota determination by thePage 84
IOCO and certification by the
Engineering Development
Board that the imported goods
are not manufactured locally.
57 Frontal Tape 3919.9090 16% -do-
[Omitted]
58 [Omitted]
59 Omitted
60 Omitted.
61 Omitted.
62 Uncoated Film of 3920.6200 11% If imported by the
Poly (ethylene manufacturers of Metalized
terephthalate) Yarn registered under the Sales
Tax Act, 1990 subject to annual
quota determination by the
IOCO.
63 Omitted.
64 Omitted.
65 Omitted.
66 Omitted.
67 Omitted.
68 Omitted.
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 Omitted
71 Omitted.
72 Omitted.
73 Omitted.
74 Omitted.
75 Omitted.
76 Omitted.
77 Omitted.
78 Omitted.
79 Omitted.
80 Omitted.
81 Omitted.
82 Omitted.
83 Omitted.Page 85
84 Omitted.
85 Omitted.
86 Omitted.
87 Omitted.
88 Omitted.
89 Omitted.
90 Omitted.
91 Omitted.
92 Omitted.
93 Carbon steel strips 7226.9200 5% If imported by manufacturers of
of thickness 0.09 to shaving blades/razors,
0.1 mm and width registered under the Sales Tax
22.2 to 22.4 mm Act, 1990, subject to annual
quota determination by the
Input Output Co-efficient
Organization (IOCO).
94 Omitted.
95 Aluminium Wire not 7605.1900 11% If imported by the
alloyed manufacturers of Metalized
Yarn registered under the Sales
Tax Act, 1990 subject to annual
quota determination by the
IOCO.
96 (i) [Omitted]
(ii) [Omitted]
97 CKD kits for 8408.9000 3% This concession is only
compression- available to those parts of CKD
ignition internal kits as are not manufactured
combustion piston locally if imported by local
engines (diesel manufacturers / assemblers of
engines of 3 HP to these engines.
36 HP)
98 Omitted.
99 Smartphones 8517.1390 0% Nil
99A Smartphones in 8517.1310 0% i. If imported by local
CKD / SKD assemblers/ manufacturers
condition duly certified by Pakistan
Telecommunication Authority
(PTA) subject to quota
determination by the InputPage 86
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.
100 Cellular Mobile 8517.1419 0% Nil
Phone
101 Cellular mobile 8517.1411 0% i. If imported by local
phones in CKD/SKD assemblers/ manufacturers
condition 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 Refrigerated out 8418.6940 0 Nil
door cabinet
designed for
insertion of electric
and electronic
apparatus
103 Omitted.
104 (i). Omitted 0% If imported by SIM and Smart
Card manufacturers registered
(ii). Magnetic sheets 8519.8190 under Sales Tax Act, 1990, as
per quota determined by IOCO
(iii). OmittedPage 87
(iv). Polyvinyl 3920.4910 as per procedure prescribed in
Chloride (PVC) SRO 565(I) /2006.
Rigid Film
(v). Biaxially Oriented 3920.2040
Polypropylene
(BOPP) film,
laminated
105 Omitted.
106 Defence stores, 93.00 & 0% If imported by the Federal
excluding those of Respective Government for the use of
the National Logistic headings Defence Services whether the
Cell goods have been imported
against foreign exchange
allocation or otherwise.
107 (i) Paper having 4802.6990 0% (1) If imported by a Federal or
specification 60 Provincial Government
4810.1990 Institution or a Nashir-e- to 90 gsm of
Quran approved by 20x30, 23x30,
respective Provincial
23x36, 23x33 Quran Board for printing of
and 30x40 Holy Quran;
inches in sheets; (2) In case of Nashir-e-Quran
and the quantity of paper to be
(ii) Art card or board imported would be
determined by IOCO; and (200 to 300 gsm)
(3) The Nashir-e-Quran may
and art paper
also get printing done from
having another printer (vendor),
specification 60 duly registered under Sales
to 130 gsm of Tax Act,1990 and with
20x30 inches, relevant Provincial Quran
Board, having suitable in- 23x30 inches,
house facility, subject to 23x36, 30x40
approval of the IOCO.
inches and Imports made by Nashir-e-
700x1000 mm in Quran availing the facility of
sheets 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 thePage 88
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) Omitted If imported by a Sales Tax
(ii) Polybutylene 3907.7000 0% registered person engaged in
Terephthalate manufacturing of Optical Fiber
Cable subject to quota (iii)Fiber reinforced 3916.9000 0%
determination by IOCO plastic/glass
reinforced
polypropylene
(iv) Polyester rigid 3920.6310 5%
film
(v) Weighing more 5603.9400 5%
than 150 g/m2
(Nonwovens)
(vi) Omitted
(vii) Omitted
(viii) Backed 7607.2000 5%
(ix) Single/Multimode 9001.1000 0%
Optical FiberPage 89
(x) Stamping foils 3212.1000 0%
109 Omitted
110 Omitted
(i) Other 3506.9190 5% If imported by manufacturers of
(ii) Other 3906.9090 5% diapers/sanitary napkins
(iii) Of polymers of registered under the Sales Tax 3920.1000 16%
ethylene Act, 1990, subject to annual
(iv) Omitted quota determination and
(v) Of polymers of verification by the Input Output 3923.2100 5%111 ethylene Co-efficient Organization
(vi) Omitted (IOCO) and certification by the
(vii) Omitted Engineering Development
(viii) Omitted Board that the imported goods
are not manufactured locally.
112 (i) Malt extracts & 1901.9020 5% Imports by manufacturers of
Food prep infant formula milk, registered
(ii) Other 1901.9090 5% under the Sales Tax Act, 1990,
(iii) Cans of Iron and 7310.2900 10% subject to annual quota
steel determination and verification
by the Input Output Co-efficient
Organization (IOCO).
113 (i) Dextrose 1702.3000 0% If imported by manufacturers of
(ii) Sodium Chloride 2501.0090 fluids and powders for use in
pharma grade hemodialyzers, registered
(iii) Calcium 2827.2000 under the Sales Tax Act, 1990,
Chloride pharma subject to annual quota
grade determination by the Input
(iv) Magnesium 2827.3100 Output Co-efficient
Chloride Pharma Organization (IOCO).
grade
(v) Potassium 2827.3900
Chloride
(vi) Sodium 2836.3000
bicarbonate pharma
grade
(vii) Potassium 3104.2000
Chloride pharma
grade
114 Omitted.
115 (i)AKD wax 3809.9200 0%Page 90
(ii)Finishing agent 3809.9200 0% If imported by manufacturers of
(iii)Cationic 3402.4190 0% Paper sizing agents, registered
under the Sales Tax Act, 1990,
subject to annual quota
determination by the Input
Output Co-efficient
Organization (IOCO).
116 (i) Omitted 0% If imported by manufacturers of
(ii) Omitted Home Appliances, registered
(iii) Omitted under the Sales Tax Act, 1990,
(iv) Articles of glass 7020.0090 subject to annual quota
(v) Omitted determination by the Input
(vi) Omitted Output Co-efficient
(vii) Omitted Organization (IOCO); and
certification from Inland (viii) Omitted
Revenue Department that all (ix) Omitted
dealers of the manufacturing (x) Omitted
unit are registered with Sales (xi) Omitted
Tax department. (xii) AC motors, 8501.4090
single phase
(xiii) Transformers 8504.3100
(xiv) Omitted
(xv) Omitted
(xvi) Glass board for 8529.9090 10%
manufacturing
TV panels (LCD,
LED, OLED, HDI
etc.)
(xvii) Omitted
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 8409.9191 5% Brands of kits approved by
conversion kits. 8409.9991 OGRA, if imported by
authorized dealers.Page 91
119 Organic composite 3814.0000 4% If imported by manufacturers of
solvents and Butyl Acetate and Dibutyl
thinners, not Orthophthalates registered
elsewhere specified under the Sales Tax Act 1990,
or included; subject to annual quota
prepared paint or determination by Input Output
varnish removers. Co-efficient Organization
(IOCO).
120 Plasticised (Poly 3904.2200 0% If imported by manufacturers of
Vinyl 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).
121 Other saturated 3907.9900 5% If imported by manufacturers
Polyesters 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 0402.1000 0% (i) If imported by manufacturers
powder registered under the Sales Tax
(ii) Whey powder 0404.1010 Act 1990, of Ready to Use
(iii) Omitted Supplementary Foods (RUSF)
(iv) Omitted duly authorized by United
(v) Omitted Nations World Food Program
(vi) Groundnuts 1202.4200 (UNWFP) and subject to annual
shelled weather or quota determination by Input
not broken Output Co-efficient
Organization (IOCO).”, (vii) Other 1507.9000
(viii) Palm Olein 1511.9030 (ii) If imported by manufacturers
(ix) Other 1514.9900 registered under the Sales Tax
(x) Vegetable fats 1516.2010 Act 1990, of Ready-To-Use
and their fractions Therapeutic Food (RUTF), duly
(xi) Other 1517.9000 authorized by United Nations
(xii) Malto dextrins 1702.9030 International Children
Emergency fund (UNICEF) and (xiii) Other 2106.9090
subject to annual quota (xiv) Other 3404.9090
determination by Input Output
(xv) Omitted Co-efficient Organization
(IOCO).”,Page 92
123 Omitted.
124 Newsprint in rolls or 4801.0000 0% If imported by newspaper or
sheets periodical publishers certified
by the All Pakistan Newspaper
Society(APNS)
125 (i) Other 3215.1190 0% If imported by manufacturers
(ii) Polypropylene 3902.1000 0% registered under the Sales Tax
Act 1990, (iii) Propylene 3902.3000 0%
Of Auto-Disable Syringes with copolymers
quota determination by IOCO (iv) Plasticised 3904.2200 0%
and subject to NOC from
(v) Epoxide resins 3907.3000 0% Ministry of National Health
(vi) Biaxially 3920.2040 0% Services Regulation and
Oriented Coordination (MoNHSR&C).
Polypropylene
(BOPP) film,
laminated
(vii) Other 3921.9090 0%
(viii) Gaskets of 4016.9310 0%
rubber
(ix) Printing paper 4802.5510 0%
(x) Tubular metal 9018.3200 0%
needles and
needles for sutures
126 (i) Aluminum foil 7607.1100 0% if imported by manufacturers
rolled but not registered under the Sales Tax
further worked “7 Act 1990, of pharmaceutical
microns to 100 packaging subject to quota
microns” determination by IOCO.
(ii) Film and sheet of 3920.9200 0%
polyamides “ 20
microns to 40
microns”
127 (i) Other 3005.9090 0% if imported by manufacturers
(ii) Other 3920.2090 0% registered under the Sales Tax
Act 1990, of First Aid Bandages (iii) Other woven 5407.5200 0%
Manufacturing Industry subject fabrics (Dyed)
to quota determination by
IOCO.
128 Omitted
129 Omitted
130 (i) Shoe adhesives 3506.9110 5% If imported by registered under
(ii) Phenolic resins 3909.4000 5% the Sales Tax Act 1990, Shoe
manufacturers subject to quota (iii)Of polymers of 3920.1000 5%
determination by IOCO.
ethylene
(iv)Other 3920.2090 5%Page 93
(v)Other 3921.9090 5%
(vi)Shoe lasts 3926.9060 5%
(vii)Uppers and 6406.1000 5%
parts thereof, other
than stiffeners
(viii)Outer soles and 6406.2010 15%
heels of rubber
(ix)Buckle 8308.9020 5%
(x) Weighing more 5603.1400 5%
than 150 g/m2
(xi) Weighing more 5603.9300 5%
than 70 g/m2 but not
more than 150 g/m2
(xii)Dyed 5407.9200 5%
(xiii) Of yarns of 5407.9300 5%
different colours
(xiv) Printed 5407.9400 5%
(xv) Of other 6702.9000 5%
materials
131 (i)PVC Emulsion 3904.1010 0% 1. If imported by Sales Tax
grade manufacturers registered
(ii)Release paper 4811.5990 3% under the Sales Tax Act
1990, of artificial leather
subject to quota
determination by IOCO.
2. Import of PVC Emulsion
grade is also subject to lab
test.
132 Decorative base Respective 0% If imported by manufacturers
paper for printing heading registered under the Sales Tax
(70 g/m2 or less with Act 1990, of Decorative Printed
at least one side Industry subject to quota
calendared, un- determination by IOCO.
sized for printing of
wood grain and
fancy designs)
133 Spray 8481.8090 0% If imported by manufacturers
Valves/Pumps with registered under the Sales Tax
or without spray Act 1990, of Aerosol subject to
cap/ actuator for quota determination by IOCO.
aerosol productsPage 94
134 PET Scrap 3915.9000 11% If imported by manufacturers
registered under the Sales Tax
Act 1990, of Polyester Staple
Fiber and Recycled PET
(REPT) Flaks subject to quota
determination by IOCO.
135 (i) Butt welding 7307.9300 3% If imported by manufacturers
(ii) Iron and alloy 7216.3110 10% registered under the Sales Tax
steel U-sections of 7216.3210 Act 1990, of Boilers
various heights 7216.3310 Manufacturers subject to quota
determination by IOCO. (iii) Safety or relieve 8481.4000 10%
valves
136 Omitted
137 Woven fabrics 5407.2000 5% If imported by manufacturers
obtained from strip registered under the Sales Tax
and the like Act 1990, of Machine made
Carpets subject to quota
determination by IOCO.
138 Omitted
139 Specialty paper 40- 4810.9900 0% If imported by manufacturers
50 grams having registered under the Sales Tax
specification of Act 1990, of Flexible Packaging
wood free, white, Industry subject to quota
glossy and one side determination by IOCO.
coated for Gravure
Printing Process
140 Omitted
141 Omitted
142 Hermetic bags and Respective 0% Subject to certification by
cocoons heading Ministry of 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
registered under the Sales Tax
Act 1990, of lithium-ionPage 95
batteries subject to quota
determination by IOCO.
144 Omitted
145 Raw materials used Respective 0% If imported by manufacturers
in the heading registered under the Sales Tax
Act 1990, subject to NOC manufacturing of the
issued by DRAP and Quota COVID-19 related
determined by IOCO
items i.e, VTM, IV
Cannula, N95
Masks, Surgical
Masks, Face
Shields, Tyrek Suits
146 Carpets 5701.1010 0% If imported by exporters
registered under the Sales Tax
Act 1990, of Hand-woven
Carpets.
147 [Omitted]
148 Poly-butylene 3907.7000 0% If imported by Sales Tax
terephthalate registered manufacturers of
Filament Brushes subject to
IOCO quota determination.
149 Membrane for 8421.2100 0% If imported by Sales Tax
filtering or purifying registered manufacturers of
water filtration plants subject to water
IOCO quota determination.
150 Carbon Fiber 8545.9090 0% If imported by Sales Tax
Composite Core registered manufacturers of
Aluminum Conductor
Composite Core subject to
IOCO quota determination.
151 Omitted
152 Following Raw 5% If imported by Sales Tax
Materials for the registered manufacturers of
Filters other than automotive manufacturing of
subject to IOCO quota Filters other than
determination.
automotive:-
(i) Adhesive 3506.9190
(ii) Epoxide resins 3907.3000
(iii) Filter 4811.5990
media/paper 4811.9000Page 96
(iv) Non-woven 5603.9200
fabric media 5603.9300
5603.9400
(vi) Steel Respective
plates/sheets of heading
prime quality
153 Live (baby / brood 0301.9100 0% Nil
stock) fish and 0301.9300
0301.9900 shrimp/prawns for
0306.3600 breeding and
production in
commercial farms
and hatcheries
154 Omitted
Part-IV
Imports of Machinery and Equipment for Textile Sector
TABLE
S.No. PCT Code Rate of Duty Condition
(1) (2) (3) (4)
1. Omitted
2. Omitted
3. Omitted
4. Omitted
5. Omitted
6. Omitted
7. Omitted
8. Omitted
9. Omitted
10. Omitted
11. Omitted
12. Omitted
13. Omitted
14. Omitted
Machinery and equipment, not
15. 8446.1000 0% manufactured locally, if imported by
textiles and apparel industrial unitsPage 97
registered as manufacturers cum
exporters under Sales Tax Act, 1990
16. 8446.2100 0% -do-
17. Omitted
18. Omitted
19. Omitted
20. Omitted
21. Omitted
22. Omitted
23. Omitted
24. Omitted
25. Omitted
26. Omitted
27. Omitted
28. Omitted
29. Omitted
30. Omitted
31. Omitted
32. Omitted
33. Omitted
34. Omitted
35. Omitted
36. Omitted
37. Omitted
38. Omitted
39. Omitted
40. Omitted
41. Omitted
42. Omitted
43. Omitted
Machinery and equipment, not
manufactured locally, if imported by
44. 8448.3110 0% textiles and apparel industrial units
registered as manufacturers cum
exporters under Sales Tax Act, 1990
45. 8448.3190 0% -do-
46. 8448.3330 0% -do-
47. 8502.1390 0% -do-Page 98
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
(Omitted vide Finance Act, 2023)
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)]
No. Description PCT Customs Conditions
Code Duty (%)
(1) (2) (3) (4) (5)
1. Electric auto 8703.803 50% of the The concession shall be
rickshaw 0 prevailing tariff admissible on and from
2. 3-Wheeler 8711.606 rate of the 1st day of July, 2025
electric loader 0 customs duty till 30th day of June, 2027,
3. Electric 8711.604 as specified in on import of 10 electric
motorcycle 0 the First vehicles (CBU) of the
Schedule to same variant to be
the Customs assembled/
Act, 1969). manufactured as
mentioned in column (2)
of this table, to the 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 stopPage 99
further clearance at the
concessional rate,
specified in column 4.
4. Electric buses 8702.409 1% Nil
0
5. Electric trucks 8704.603 1% Nil
0
6. Electric prime 8701.249 1% Nil
movers 0
7. Electric Vehicles 8703.809 25% The concession shall be
4-wheelers 0 admissible w.e.f. 1st July,
2022 till 30th June 2027. excluding
vehicles of value
exceeding US$
50,000.
8. Electric Vehicles 8703.809 50% of the The concession shall be
4-wheelers 0 rate of admissible till 30th June
customs duty 2027, on import of
as specified in Electric Vehicles 4-
the column (4) wheelers (CBU) per
of the serial company of the same
No 7 above. variant to be assembled /
manufactured as
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]Page 100
S. Description of Description of Customs Conditions
No. vehicles imported goods duty (%)
(1) (2) (3) (4) (5)
1. Electric auto (i) Following EV specific 1% The
rickshaw (PCT components for (notwithstan concession
code 8703.8030) assembly / ding the rate shall be
manufacturing in any kit of customs admissible to
form (CKD): - duty on manufacturer
(a)Batteries other than these items s of electric
lead acid (PCT code as specified auto
85.07), in the First rickshaws on
(b)Battery Charger Schedule to and from the
(PCT code the 1st day of
8504.4020), Customs July, 2025 till
(c)Controller (PCT code Act, 1969). 30th day of
8542.3100), June, 2027
(d)Electric Motor (PCT subject to
code 8501.3200), certification
(e)Three connection and quota
terminal (PCT code determination
8504.9090), by the
(f)Converter (PCT code Engineering
8502.4000), Development
(g)Signal Hook (PCT Board (EDB).
code 8504.9090)
(ii) Component for 15% The
assembly / concession
manufacturing in any kit shall be
form (CKD)- Non- admissible
localized parts. subject to the
conditions
mentioned at
Para-2 of
SRO
656(I)/2006
dated
22.06.2006.
(iii) Component for 15% plus Subject to the
assembly / Additional conditions
manufacturing in any kit Customs mention at
form (CKD)- Localized Duty levied Para-2 of
parts. under SRO SRO
693(I)/2006 656(I)/2006
dated dated
01.07.2006 22.06.2006.