GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS

(REVENUE DIVISION)
***
Islamabad, the 5th June, 2006.

NOTIFICATION
(CUSTOMS)

S.R.O. 575(I)/2006.- In exercise of the powers conferred by section 19 of the Customs

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

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

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

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

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

(a) the manufacture or production of any goods, and includes refractory bricks and
materials required for setting up a furnace, catalysts, machine tools, packaging
machinery and equipment, refrigeration equipment, power generating sets and

1
 equipment, instruments for testing, research and development, quality control,
pollution control and the like;

(b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture,

livestock, dairy and poultry industry; or

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

2
[TABLE

S. Description PCT heading Custom Conditions

No Duty
(1) (2) (3) (4 ) (5)
1. Agricultural Machinery

A) Land Leveling Machinery

0% Nil
And Equipment
1) Bulldozers and angle dozers 8429.1100
8429.1900
2) Graders and levelers 8429.2000
3) Scrappers 8429.3000
4) Bulldozer and angle dozer blades. 8431.4200
3
5) Bulldozers, pulled soil scrappers, [8429.1100
capacity 20-25m3. 8429.1900
8429.3000]
6) Laser land-levelers, hydraulically 8432.8090
driven land levelers, land planers,
stone collectors (capacity 1.5-2.5m)
and wind rowers (capacity 1.5-
2.5 m).
7) Survey equipment. 9015.2000
9015.8000
(B) Tillage, Seeding And Planting 0% Nil
Machinery And Equipment

1) Ploughs 8432.1010
8432.1090
2) Harrows, scarifiers, cultivators 8432.2100
including inter-row cultivators, 8432.2910
weeders, tillers, hoes, rotary hoes and 8432.2990
rotary tiller weeders (above 90 HP).

3) Seeders, planters, pneumatic 8432.3010

planters, transplanters, vegetable 8432.3090
seedling transplanters, paddy seeding
raising equipment, cane ratoners,
cane planters and mechanical hand
diblers.
4) Rotavators. 8432.8010
5) Para plow-sub-soiler (with vibratory 8432.8090
mechanism) and bed shapers.
6) Discs for agricultural ploughs 8432.9000

(C) Fertilizer and Plant Protection 0% Nil

Equipment.

2
S. Description PCT heading Custom Conditions
No Duty
1) Spray pumps (gear and diaphragm 8413.8110
type). 8413.8190
3
2) All types of mist blowers. [8414.8090]
3) All types of sprayers (self 8424.8100
propelled, manual, power driven, ULV,
tractor/trolley mountable) and
electronic knapsack sprayers excluding
manual knapsack sprayers.
4) Spray nozzles assembly, spray 8424.9010
nozzles and nozzles tips.
5) Herbicides applicators (including 8432.4000
6
band applicators), fire band weed [8432.8090]
applicators, granular applicators, slurry
spreaders, manure spreader/ composite
shredder.
6) Dust application machinery and 8432.8090
equipment
(D) High Efficiency Irrigation and
Drainage Equipment. 0% Nil
1) Submersible pumps (up to 75 lbs 8413.7010
and head 150 meters) and field
drainage pumps.
3&4
2) Sprinklers including high and low [8424.8100]
6
pressure (center pivotal) system, [8424.2010]
conventional sprinkler equipment,
water reel traveling sprinkler, drip or
trickle irrigation equipment, mint
irrigation sprinkler system.
3) Tile drain laying equipment. 8426.4900
9
4) Dredger/ excavator/ dragline [Omitted]
equipment/ back hoe trenchers; 8429.5900
5) Tractor mounted rotary ditcher or 8430.6900
chain trencher (excluding tractor).
6) Direct power rotary drilling rigs. 8430.4900
7) Canal concrete lining machine. 8430.5000
8) Air release valves, pressure gauges, 8481.1000
water meters, back flow preventers, and 8481.3000
automatic controllers. 9026.2000
9
[Omitted]
4
[9032.8990]
3
[Omitted)
(E) Harvesting and Threshing 0% Nil
Machinery.

1) Fodder rake. 8201.3000

2) Pruner/shears. 8201.6000
3) Forage choppers. 8433.2000
4) Haymaking and bailing machinery. 8433.3000
5) Straw or fodder balers. 8433.4000
6) Combine harvesters threshers. 8433.5100
7) Root or tuber harvesting machines. 8433.5300
8) Sugarcane, potato, onion, garlic, 8433.5300
fruit, groundnut etc., harvester/ digger; 8433.5900
9) Cotton picker, stock pullers cum 8433.5900
shredder, rotary slusher.
3
10) Fodder/forage wagon. [8716.8090]

3
S. Description PCT heading Custom Conditions
No Duty
(F) Post-harvest Handling and
Processing Machinery. 0% Nil
1) Fodder and feed cube making 8433.4000
machinery.

2) Machinery for cleaning, sorting or 8433.6000

grading eggs, fruits or other agriculture
produce including Stationery/moveable
seed processing units
3) Plants and essence extractors for 8436.8000
flowers/horticulture.
4) Machine for cleaning, sorting or 8437.1000
grading seed, grain or dried leguminous
vegetables.
10
[5) Rice whitener, rice polisher, rice 8437.8000 and
flow meter and magnetic separator. respective
headings]
(G) Dairy, Livestock and Poultry, 0% Nil
Machinery.
1) Milk chillers irrespective of the fact 8418.6910
whether manufactured locally or not. 8418.6990

2) Milking machines. 8434.1000

3) Dairy machinery 8434.2000
4) Milk evaporator. 8419.3900
5) Tubular heat exchanger (for 8419.5000
pasteurization).
6) Cream separators. 8421.1100
7) Homogenizer. 8434.2000
8) Milk processing plant, milk spray 8419.8100
9
drying plant, Milk UHT plant. [8419.3900]
3
[omitted]
10) Machinery for preparing animal 8436.1000
feeding stuffs.
11) Slurry digester. 8436.8000
12) Veterinary equipment 9018.9090
13) Incubators, brooders and other 8436.2100
poultry equipments. 8436.2900
14) Evaporative Air Cooler/Cooling 8479.6000
System.
15) Evaporative Cooling Pad. 8479.9010
16) Grain storage silos for poultry. 9406.0030
3&9 5% Nil
17) Insulated sand witch panels [Respective
heading] 0% Nil
18) 9[Dairy, Livestock and poultry 3
[9406.0020]
sheds]. 0%]
10
[(19) Milk filters. 8421.3990
(H) Green House Farming and
Other Green House Equipment.
1) Geo-synthetic liners (PP/PE Geo 3921.9010
synthetic films of more than 500 3921.9090
microns).
3
[omitted]
3) Tunnel farming equipment. 8430.3100
8430.3900

4
S. Description PCT heading Custom Conditions
No Duty
4) Green houses (prefabricated). 9406.0010

(I) Machinery, Equipment and 0% 1. In respect of goods

Other Capital Goods for of Sr.No. 1(I), the
Miscellaneous Agro-Based Industries Ministry of Food,
Like Milk Processing, Fruit, Agriculture, and
Vegetable or Flowers Grading, Livestock shall
Picking or Processing etc. certify in the
1) Packing or wrapping machinery 8422.4000 prescribed manner
(including heat shrink wrapping and format as per
machinery). Annex-B that the
2) Scales for continuous weighing of 8423.2000 imported goods are
goods on conveyors. bonafide requirement.
3) Machinery for the preparation of 8438.5000 The authorized
meat or poultry. officer of the
4) Conveyor belt of a kind used in 3
[8428.3300] Ministry shall furnish
slaughter house. all relevant
5) Evaporators for juice concentrate. 3
[8419.8990] information online to
6) Machinery used for dehydration and 8419.3100 Pakistan Customs
freezing. 8418.6990 Computerized System
7) Heat exchange unit. 8419.5000 (PACCS) against a
8) Machinery used for filtering and 3
[8421.2200] specific user ID and
refining of pulps/juices. password obtained
9) Machinery for filling, closing, 8422.3000 under section 155D
sealing or labeling bottles, canes etc. of the Customs Act,
1969.
2. The goods shall
10) Presses, crushers and similar 8435.1010
not be sold or
machinery used in the manufacture of
otherwise disposed of
fruit juices.
within a period of
11) Shear machinery. 8433.2000
five years of its
12) Machinery used in the 8437.8000
import except with
milling industry.
the prior approval of
13) Machinery for the preparation of 8438.6000 the FBR.
roots, nuts or vegetables.
3
14) Pressing and ginning machinery for [8445.1990]
cotton ginning industry. 8479.8990
15) Solar heating equipment. 8541.4000

16) Complete Rice Par Boiling Plant 8419.8990 0% Nil

& other
Respective
Headings.
(J) Horticulture and 0% Nil
Floriculture
1) Machines for making cartons, boxes, 8441.3000
cases, tubes, drums or similar
containers, other than by moulding

2) Evaporative air coolers 8479.6000

9
3) PU panels (Insulation) [Respective
headings]
4) Battery Operated Fork Lifters (upto 8427.1000
3 tons)
5) Gen set 10-25 KVA 8502.1120
8502.1130
5
S. Description PCT heading Custom Conditions
No Duty
6) Refrigerating machines with engine 8418.6920
fitted on common base for refrigerated
containers.
7) Knives & cutting blades 8208.4000
8) Other refrigerating or freezing 8418.5000
chests, cabinets
9) Other machinery 8438.8090
10) Tubes, pipes and hollow profiles of 7304.3100
iron and steel 7304.3900
11) Hand tools Respective
Headings
12) Agricultural horticultural 8432.0000
machinery & parts thereof
3
13) Other agricultural, horticultural, [8436.8000]
forestry or be-keeping machinery.
9
[(K) Fish or shrimp farming and 0% 1. The Ministry of
seafood processing machinery and Livestock & Dairy
equipment. Development shall
certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bonafide requirement.
The authorized
officer of the
Ministry shall furnish
all relevant
information online to
Pakistan Customs
Computerized System
(PaCCS)/One
Customs against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall
not be sold or
otherwise disposed of
within a period of
five years of its
import except with
the prior approval of
the FBR..]
(1) Compressor 8414.8090
(2) Generator 8502.1130
8502.1190
8502.1200
(3) Condenser 8418.9990
(4) Ammonia Gas pipes 7411.2900
(5) Flat freezer 8418.3000
(6) Boast freezer 8418.4000
(7) Fiber glass tubs 7019.9090

6
S. Description PCT heading Custom Conditions
No Duty
(8) Insulated plants 8418.6990
(9) IQF plants 8438.5000
(10) Flak ice plants 8414.6990
(11) Fish filleting machine 8438.5000

2. Machinery and equipment for Respective 0% Nil

development of grain handling and Headings
storage facilities.
3. Cool chain machinery and Respective 0% Nil
equipment. Headings
4. Following items imported by Call 5% Nil
Centers, Business Processing
Outsourcing facilities duly approved
by Telecommunication Authority.
. 1) UPS, inverters/converters. 8504.4010
8504.4090
2) Fax machines 8443.3260
3) Photo copiers 8443.3910

4) IP Phones 8517.1890
5) Telephone sets/head sets. 8517.1100
6) Dialers 8517.7000
7) Generator. 8502.1200
8) Cat 5/Cat 6/Power cables 8544.4990
9) PAPX Switch 8517.6290
10) Multimedia projectors 8528.6110
11) Video conferencing equipment. 8525.8090
12) CCTV 8525.8010
13) Plasma TV 8528.7212
14) PUDs 8525.8090
15) Dedicated telephone exchange 8517.6290
system for call centers.
6
[16. Parts, voice cards. 8517.7000
17. Other (digital call recorders) 8519.8990
18. VAST terminals 8525.6040]
5. Following items imported by the Only approved
local assemblers of vehicles and models or brands as
companies having CNG licenses: mentioned in chapter
VII of the Customs
General Order No 12
of 2002 dated 15th
June 2002 shall be
entitled to this
exemption. The
importer shall also
furnish quality
certificate of the
original manufacturer
duly witnessed by the
designated third party
inspectors mentioned
in chapter VII of the
above stated Customs
General Order
regarding safety
standards as laid

7
S. Description PCT heading Custom Conditions
No Duty
down in Pakistan
CNG Rules, 1992.
1) Compressors 8414.8030. 5% -do-

2) Mass Flow CNG dispensers 8413.1100 5% -do-

3) Storage cylinders 7311.0000 0% -do-

4) CNG vehicle Cylinders. 7311.0000 0% -do-

5) CNG vehicle conversion kits. 8409.9191 0% -do-

8409.9991
10
[5A) LPG Dispensers imported by a 8413.1100 5% Only approved
company having LPG licence. models or brands as
approved by Oil and
Gas Regulatory
Authority (OGRA)
and notified by the
Federal Board of
Revenue shall be
entitled to this
exemption. The
importer shall also
furnish quality
certificate of the
original manufacturer
duly witnessed by the
designated third party
inspectors as notified
by the authorized
government agency
regarding safety
standards as laid
down in LPG
(Production and
Distribution) Rules,
2001;
6. Machinery and equipment for initial Respective 5% Nil
installation, balancing, Headings
modernization, replacement or
expansion of desalination plants, coal
firing system, gas processing plants
and oil and gas field prospecting.
6
7. Following machinery, equipment, 5% [Locally
apparatus, and medical, surgical, manufactured goods
dental and veterinary furniture, of description as
materials, fixtures and fittings specified in column
imported by hospitals and medical or (2) and pre-fabricated
diagnostic institutes:- buildings can also be
imported upon
fulfillment of the
following conditions,
namely:- (a) The
project requirement
shall be approved by
the Board of

8
S. Description PCT heading Custom Conditions
No Duty
Investment (BOI).
The authorized
officer of BOI shall
certify the item wise
requirement of the
project in the
prescribed format and
manner as per Annex-
B and shall furnish all
relevant information
Online to Pakistan
Customs
Computerized System
(PACCS) against a
specific user ID and
password obtained
under Section 155D
of the Customs Act,
1969 (IV of 1969);
(b) the exception
shall be available on
one time basis for
setting up of new
projects and
expansion of existing
ones, and shall not be
available on the spare
parts.
(c) only those
importers shall be
eligible to avail the
aforesaid exception
whose cases are
recommended and
forwarded by BOI to
FBR;
(d) the goods shall
not be sold or
otherwise disposed of
without prior
approval of the FBR
and the payment of
customs-duties and
taxes at statutory
rates be leviable at
the time of import.
Breach of this
condition shall be
construed as a
criminal offence
under the Customs
Act, 1969 (IV of
1969)]
A. Medical Equipment.

1) Dentist chairs 9402.1010 5% -do-

3
2) Medical surgical dental or veterinary [9402.9090] 5% -do-
furniture
9
S. Description PCT heading Custom Conditions
No Duty
3) Operating Table. 9402.9010 5% -do-
9
4) Operating Lights. [9018.9090] 5% -do-
5) Emergency Operating Lights. 9405.4090 5% -do-
6) Hospital Beds with mechanical 9402.9020 5% -do-
fittings
7) Gymnasium equipment. 9506.9100 5% -do-
8) Cooling Cabinet. 8418.5000 5% -do-
9) Refrigerated Liquid Bath. 3824.9099 5% -do-
10) Contrast Media Injections (for use 3822.0000 5% -do-
in Angiography & MRI etc).
11) Breathing Bags. 9020.0020 5% -do-
12) Automatic blood cell counter. 9018.9090 0% -do-
13). Automatic Cell Separator for 9018.9090 0% -do-
preparation of platelets.
B. Cardiology/Cardiac Surgery
Equipment
1) Cannulas. 9018.3940 5% -do-
2) Manifolds. 8481.8090 5% -do-
3) Intra venous cannula i.v. catheter. 5% -do-
9018.3940

C. Disposable Medical Devices

1) Self disabling safety sterile syringes. 5% -do-
9018.3110
2) Insulin syringes. 9018.3110 5% -do-
3) Burettes. 7017.9000 5% -do-

E. Other Related Equipments

1) Fire extinguisher. 8424.1000 5% -do-
2) Fixtures & fittings for hospitals Respective 5% -do-
Headings
6
8. i. Machinery, equipment and other Respective 5% [(i) The Ministry of
13
items required for setting up, up- Headings Tourism [,Tourism
gradation and expansion of hotels (3 Departments of
stars and above), tourism; sporting ProvincialGovernment
and other recreation services related s, Gilgit-Baltistan,
projects as approved by the Ministry FATA and Department
of Tourism. of Tourist Services of
the Capital
Administration and
Development Divison]
shall approve the
project. The authorized
officer of the Ministry
shall determine the
item wise requirement
of every project
irrespective of the
category of the project
on the format
prescribed as Annex-B.
The authorized officer
of the Ministry shall
furnish all relevant
information Online to
Pakistan Customs

10
S. Description PCT heading Custom Conditions
No Duty
Computerized System
(PACCS) against a
specific user ID and
password obtained
under section 155D of
the Customs Act, 1969
(IV of 1969);
(ii) Locally
manufactured goods of
description as specified
in column (2) and pre-
fabricated buildings
can also be imported
upon fulfillment of the
following conditions,
namely:-
(a)the exception shall
be available on one
time basis for setting
up of new projects and
expansion of existing
ones, and shall not be
available on the spare
parts;
(b)only those importers
shall be eligible to
avail the aforesaid
exception whose cases
are recommended and
forwarded by Ministry
of Tourism 13[,Tourism
Departments of
ProvincialGovernment
s, Gilgit-Baltistan,
FATA and Department
of Tourist Services of
the Capital
Administration and
Development Divison]
to FBR; and
(c)the goods shall not
be sold or otherwise
disposed of without
prior approval of the
FBR and the payment
of customs-duties and
taxes at statutory rates
be leviable at the time
of import. Breach of
this condition shall be
construed as a criminal
offence under the
Customs Act, 1969 (IV
of 1969); and

(iii)in order to avoid

misuse of items or
equipment imported by
11
S. Description PCT heading Custom Conditions
No Duty
hotel industry at
concessional duty
rates, Ministry of
13
Tourism [,Tourism
Departments of
ProvincialGovernment
s, Gilgit-Baltistan,
FATA and Department
of Tourist Services of
the Capital
Administration and
Development Divison]
shall also ensure that
these items or
equipment are
imported in relation to
approved room
capacity and are
installed in the same
hotel project and not
elsewhere.]
6
ii. Machinery and equipment for Respective 5% [-do-]
hotels (below 3 stars). Headings.
9. 1. Machinery, equipment, materials, Respective 0% 1. This concession
capital goods, specialized vehicles Headings shall be available to
(4x4 non luxury) i.e single or double those Mineral
cabin pickups, accessories, spares, Exploration and
chemicals and consumables meant Extraction Companies
for mineral exploration phase. or their authorized
operators or
2. Construction machinery, contractors who hold
equipment and specialized vehicles, permits, licences,
excluding passenger vehicles, leases and who enter
imported on temporary basis as into agreements with
required for the exploration phase. the Government of
Pakistan or a
Provincial
Government.

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

12
S. Description PCT heading Custom Conditions
No Duty
3. The goods shall not
be sold or otherwise
disposed of without
prior approval of the
FBR and the payment
of customs duties and
taxes leviable at the
time of import. These
shall however be
allowed to be
transferred to other
entitled mining
companies with prior
approval of the Board.
10. 1. Machinery, equipment, materials, Respective 5% -do-
capital goods, specialized vehicles Headings
(4x4 non luxury) i.e single or double
cabin pickups, accessories, spares,
chemicals and consumables meant
for mine construction phase or
extraction phase. Imports made for
mine construction phase shall also be
entitled to deferred payment of duty
for a period of five years. However a
surcharge @ 6% per annum shall be
charged on the differed amount.

2. Construction machinery,
equipment and specialized vehicles,
excluding passenger vehicles,
imported on temporary basis as
required for mine construction or
extraction phase.
6
11. 1. Machinery, equipment and spares Respective 5% [(i)This concession
meant for initial installation, Headings shall also be available
balancing, modernization, to primary contractors
replacement or expansion of projects of the project upon
for power generation through oil, fulfillment of the
gas, coal, wind and wave energy following conditions,
including under construction namely:-
projects, which entered into an (a)the contractor shall
implementation agreement with the submit a copy of the
Government of Pakistan. contract or agreement
under which he intends
2. Construction machinery, to import the goods for
equipment and specialized vehicles, the project;
excluding passenger vehicles, (b) the chief executive
imported on temporary basis as or head of the
required for the construction of contracting company
project. shall certify in the
prescribed manner and
format as per Annex-A
that the imported goods
are the projects bona
fide requirement; and
(c)the goods shall not
be sold or otherwise
disposed of without
13
S. Description PCT heading Custom Conditions
No Duty
prior approval of the
FBR on payment of
customs-duties and
taxes leviable at the
time of import;
(ii)temporarily
imported goods shall
be cleared against a
security in the form of
a post dated cheque for
the differential amount
between the statutory
rate of customs- duty
and sales tax and the
amount payable under
this notification, along
with an undertaking to
pay the customs- duty
and sales tax at the
statutory rates in case
such goods are not re-
exported on conclusion
of the project.]
12. 1. Machinery, equipment and spares Respective 5% -do-
meant for initial installation, Headings
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.

13. 1. Machinery, equipment and spares Respective 0% -do-

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

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

14
S. Description PCT heading Custom Conditions
No Duty
Explanation. -The expression
projects for power generation
means any project for generation of
electricity whether small, medium or
large and whether for supply to the
national grid or to any other user or
for in house consumption.

3
14. [1. Machinery and equipment meant Respective 5% -do-
for power transmission and grid Headings
stations including under
construction projects.

Explanation.- For the purpose of

this serial number, machinery and
equipment shall mean,-

(a) machinery and equipment

operated by power of any
description, such as is used in the
generation of power;
(b) apparatus, appliances,
metering and testing apparatus,
mechanical and electrical control,
transmission gear and transmission
tower, power transmission and
distribution cables and conductors,
insulators, damper spacer and hardware
and parts thereof adapted to be used in
conjunction with the machinery and
equipment as specified in clause (a)
above; and
(c) components parts of
machinery and equipment, as specified
in clause (a) and (b) above, identifiable
for use in or with machinery imported
for the project and equipment including
spares for purposes of the project.]
2. Construction machinery,
equipment and specialized vehicles,
excluding passenger vehicles,
imported on temporary basis as
required for the construction of
project.
15. Complete plants for relocated Respective 5% Nil
industries. Headings

16. Machinery, equipment and other Respective 5% 1. Except for telecom

capital goods for Service Sectors Headings sector, BOI shall
mentioned below:- certify in the
(i) Wholesale, distribution and prescribed manner and
retail trade, format as per Annex-B
(ii) transportation, that the imported goods
(iii) storage, are bonafide project
(iv) communication, requirement. The
(v) infrastructure projects including authorized officer of
15
S. Description PCT heading Custom Conditions
No Duty
development of industrial zones, the BOI shall furnish
(vi) telecommunication i.e. all relevant information
Email/internet/electronic Online to Pakistan
information services (EIS), data Customs Computerized
communication network System (PACCS)
services, trunk radio services, against a specific user
cellular mobile telephone ID and password
services, audiotex services, voice obtained under section
mail services, card pay phone 155D of the Customs
services, close user group for Act, 1969.
banking operations,
international satellite operations 2. The
for domestic data telecommunication
communications, paging service companies having
and any other valid license or NOC
telecommunication service and type approval from
which is deregulated in future; Pakistan
(vii) technical testing Telecommunication
facilities, Authority and
(viii)Audio-visual services, PEMRA, as the case
(ix) Rental services relating to may be, shall be
transport equipment and entitled for exemption
machinery; without requiring any
(x) Environmental services; and exemption certificate
(xi) Foreign Direct Investment (FDI) from the BOI. The
in any other activity of service Chief Executive or the
sector. person next in
hierarchy duly
authorized by the Chief
Executive of the
importing
telecommunication
company shall
however certify in the
prescribed manner and
format as per Annex-A
that the imported items
are the bonafide
requirement.
6
17. Following machinery, equipment and Respective 5% [Locally
capital goods imported for Headings manufactured goods
establishing wholesale/retail chain of description as
stores:- specified in column
(2) and pre-fabricated
buildings can also be
imported upon
fulfillment of the
following conditions,
namely:-
(a) The project
requirement shall be
approved by the BOI.
The authorized
officer of BOI shall
certify the item wise
requirement of the
project in the
prescribed format and
16
S. Description PCT heading Custom Conditions
No Duty
manner as per Annex-
B and shall furnish all
relevant information
online to Pakistan
Customs
Computerized System
(PACCS) against a
specific user ID and
password obtained
under Section 155D
of the Customs Act,
1969 (IV of 1969);
(b) the exception
shall be available on
one time basis for
setting up of new
projects and
expansion of existing
ones, and shall not be
available on the spare
parts;
(c ) only those
importers shall be
eligible to avail the
aforesaid exception
whose cases are
recommended and
forwarded by BOI to
FBR; and
(d) the goods shall
not be sold or
othereise disposed of
without prior
approval of the FBR
and the payment of
customs-duties and
taxes at statutory
rates be leviable at
the time of import.
Breach of this
condition shal be
construed as a
criminal offence
under the Customs
Act,1969 (IV of
1969)]
1) Refrigeration system, including
shelves and chests.
2) Butcher equipment, preparation
equipment.
3) Rotisserie equipment, preparation
equipment.
4) Fishery equipment, preparation
equipment.
5) Bakery equipment, preparation
equipment.
6) High racks, self service racks, round
stands.
17
S. Description PCT heading Custom Conditions
No Duty
7) Trolley, wire material, customer
guidance.
8) Fork lift trucks, pallet movers.
9) Advertising and decoration material.
10) Waste re-processing systems.
11) Euro pallets
12) Merchandise security-/video
control system.
13) Pneumatic dispatch system
14) Office equipment
15) Equipment for workshop
16) Antenna system
17) Canteen equipment
18) Cashier desks and chairs.
19) Cleaning machinery and materials.
20) Wrapping machinery and
equipment.
21) Safes
22) Scales
23) EDP equipment
24) Telephone system
25) Sectional steel, reinforcement,
metal sheets.
26) Concrete admixtures-curing-
fixtures
27) Insulation and waterproofing
materials
28) Doors, shutter doors, sliding doors.
29) Windows, sun shading.
30) Sky domes
31) Flooring materials
32) Paint, coating, sealing material
33) Suspended ceiling system.
34) Plaster board wall system
35) WC dividing wall system
36) Lock system
37) Crash barriers, traffic signs
38) Insulated panels for cooling
chambers
39) Container
40) Dock leveling systems
41) Air conditioning and heating
system.
42) Air ventilation system.
43) Sprinkler system.
44) Fire detection system.
45) Fire extinguishers.
46) Weak current system.
47) Intruder alarm security system.
48) Sewage treatment system.
49) Lighting arrester system.
50) Elevators.
51) Gasoline generator.
52) Main and secondary switchboards.
53) Illumination.

18
S. Description PCT heading Custom Conditions
No Duty
18. Following machinery, equipment and 0% Nil
other education and research related
items imported by technical, training
institutes, research institutes, schools,
colleges and universities:-

1) Quartz reactor tubes and holders

designed for insertion into diffusion
and oxidation furnaces for production 7017.1010
of semiconductor wafers. `

2) Other dryers 8419.3900

3) Filtering or purifying machinery and 8421.2100
apparatus for water
4) Other filtering or purifying 8421.2900
machinery and apparatus for liquids

5) Personal weighing machines, 8423.1000

including baby scales; household scales

6) Scales for continuous weighing of 8423.2000

goods on conveyors
7) Constant weight scales and scales for 8423.3000
discharging a predetermined weight of
material into a bag or container,
including hopper scales

8) Other weighing machinery having a 8423.8100

maximum weighing capacity not
exceeding 30 kg
9) Other weighing machinery having a 8423.8200
maximum weighing capacity exceeding
30 kg but not exceeding 5,000kg

10) Other weighing machinery 8423.8900

3
11) Weighing machine weights of all [23.9000]
kinds; parts of weighing machinery of
machines of heading 8423.2000 &
8423.3000

12) Other weighing machine weights of 8423.9000

all kinds; parts of weighing machinery
of machines of heading 8423.2000 &
8423.3000
13) Networking equipments like 8517.6970
routers, LAN bridges, hubs excluding
switches and repeaters.

14) Other furnaces and ovens 8514.3000

15) Electronic balances of a sensitivity 9016.0010
of 5 cg or better, with or without
weights.

19
S. Description PCT heading Custom Conditions
No Duty
16) Other balances of a sensitivity of 5 9016.0090
cg or better, with or without weights.

17) Thermostats of a kind used in 9032.1010

refrigerators and air-conditioners
18) Other thermostats 9032.1090
19) Manostats 9032.2000
20) Other instruments and apparatus 9032.8100
Hydraulic or pneumatic
3
21) Other instruments and apparatus [32.8990]
22) Parts and accessories of automatic 9032.9000
regulating or controlling instruments
and apparatus
` 23) Spares, accessories, and reagents Respective
for scientific equipments. Headings

19. Machinery, equipment, raw materials, Respective 0% Nil

components and other capital goods for Headings
use in buildings, fittings, repairing or
refitting of ships, boats or floating
structures imported by Karachi
Shipyard and Engineering Works
Limited.
20. Machinery, equipment and other Respective 5% Nil
capital goods meant for initial Headings
installation, balancing,
modernization, replacement or
expansion of oil refining (mineral oil,
hydro- cracking and other value
added petroleum products),
petrochemical and petrochemical
downstream products including
fibers and heavy chemical industry,
cryogenic facility for ethylene storage
and handling.

21. Machinery, equipment and other Respective 5% Nil

capital goods imported by an Headings
industrial concern.

22. (i.) Off-highway dump trucks of 320 8704.1090 5% If imported by the

hp and above. cement manufacturers
subject to the
ii). On Highway Dump Trucks of 320 8704.2299 5% following conditions,
HP and above imported w.e.f 17th 8704.2390 namely:-
January, 2007.
(i) these shall be
registered as on or
off-highway dump
trucks as the case
may;

(ii) registration
details shall be
furnished to the

20
S. Description PCT heading Custom Conditions
No Duty
Collector of Customs
within three months
of the clearance; and

(iii) these shall not

be sold or otherwise
disposed of within
next 10 years of
clearance except to
other cement
manufacturer with
prior approval from
the Collector of
Customs concerned.

(iii) Cement bulk semi-trailers, 8716.3190 5% If imported by the

without prime movers. cement manufacturers
subject to the
condition that these
shall not be sold or
otherwise disposed of
within next ten years
of import except to
other cement
manufacturer with
prior approval from
the Collector of
Customs concerned.
9
23 Machinery and equipment imported [Chapters 84 5% Nil
by any other importer. and 85 excluding
the items as
specified in
Annex-C]
24. Air Handling Units 8415.8300 5% Of those
specifications which
are not manufactured
locally.
25. Following items imported by the If imported by local
manufacturing sector:- manufacturer
recognized by the
Ministry of
Industries, Production
and Special
Initiatives.
1) Fin tubes 7304.3100 5% -do-
7304.9000
2) Dish heads 7326.1990 5% -do-
7326.9090
3) Induced draught fans. 8414.5990 5% -do-

4) High pressure valves 8481.8090 5% -do-

5) Automatic valves 8481.8090 5% -do-

6) Safety valves including Non return 8481.4000 5% -do-

valves
7) Control valves for steam duty. 8481.8090 5% -do-

21
S. Description PCT heading Custom Conditions
No Duty
8) Core wire of base metal in coils (for 8311.2000 5% -do-
machine welding)
26. Following machinery and equipment 0% 1. For the projects of
for marble, granite and gem stone Gem Stone &
extraction and processing industries. Jewelery Industry,
CEO/COO, Pakistan
Gem and Jewelery
Company shall
certify in the
prescribed format and
manner as per Annex-
B that the imported
goods are bonafide
project requirement.
The authorized
person of the
Company shall
furnish all relevant
information online to
Pakistan Customs
Computerized System
(PACCS) against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.

2. For the projects of

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

3. The goods shall

not be sold or
otherwise disposed of
within a period of
22
S. Description PCT heading Custom Conditions
No Duty
five years of their
import except with
the prior approval of
the FBR and payment
of customs duties and
taxes leviable at the
time of import.

1) Polishing cream or material 3405.4000 0% -do-

3405.9000
2) Hand sharpening and polishing 6804.3000 0% -do-
stones.
3) Fiber glass mesh 7019.5190 0% -do-
3
[omitted]
5) Chain saw/diamond wire saw in all 8202.4000, 0% -do-
sizes and dimensions and spares 8202.9100
thereof, diamond wire joints all types
and dimensions, chain for chain saw
and diamond wires for wire saw and
spare widia.
6) Gin saw blades. 8202.9910 0% -do-

7) Gang saw blades/diamond saw 8202.9990 0% -do-

blades/multiple blades or all types and
dimensions.
8) All interchangeable tools 8207.9000 0% -do-
9) Air compressor (27cft and above) 8414.8010 0% -do-

10) Quarry winches (100 ton capacity 8425.3100 0% -do-

and above.
11) Quarry winches and electric motor 8425.3900
jacks 30 ton capacity and above.
12) Quarry crane. 8426.3000 0% -do-
13) Fork lifter 8427.9000 0% -d-
14) Excavators 8429.5900 0% -do-
15) Ultrasonic machine tools. 8456.2090 0% -do-
16) Sharpening machine. 8460.3900 0% -do-
17) All diamond saw machines, 8464.1000 & 0% -do-
diamond tools and segments. Respective
headings
18) Grinding machines. 8464.2010 0% -do-
19) Polishing machines of all types and 8464.2090 & 0% -do-
dimensions. Respective
headings
20) Other machine tools for working 8464.9000 0% -do-
stones
21) Pneumatic machines and tools. 8467.1100 0% -do-
22) Horizontal and Vertical pneumatic 8467.1900 0% -do-
line drilling machine. Pneumatic
grinding machines.
23) Machine and tool for stone work; 8464.9000 & 0% -do-
sand blasting machines; tungsten Respective
carbide tools; diamond tools & headings
segments (all type & dimensions),
hydraulic jacking machines, hydraulic
23
S. Description PCT heading Custom Conditions
No Duty
manual press machines, air/hydro
pillows, compressed air rubber pipes,
hydraulic drilling machines, manual
and power drilling machines, steel drill
rods and spring (all sizes and
dimensions), whole finding system
with accessories, manual portable rock
drills, cross cutter and bridge cutters.
24) Integral drilling steel for horizontal 8466.9100 0% -do-
and vertical drilling, extension thread
rods for pneumatic super long drills,
tools and accessories for rock drills.
27. Machinery, equipment and other Respective 0% 1. Ministry of
project related items including Headings Industries, Production
capital goods, for setting up of hotels, & Special Initiatives,
power generation plants, water shall certify in the
treatment plants and other prescribed manner
infrastructure related projects and format as per
located in an area of 30 km around Annex-B that the
the zero point in Gwadar. imported goods are
bonafide project
requirement. The
authorized officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized System
(PACCS) against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall
not be sold or
otherwise disposed of
without prior
approval of the FBR
and payment of
customs duties and
taxes leviable at the
time of import.

28. Following goods imported by 5% The goods shall not

municipal authorities/local be sold or otherwise
bodies/cantonment boards:- disposed of within a
period of 5 years of
their import without
prior approval of the
FBR and payment of
customs duties and
taxes leviable at the
time of import.
1) Ambulances 8702.1090 5%
8702.9090
8703.2329
8703.2490
24
S. Description PCT heading Custom Conditions
No Duty
8703.3229
8703.3390
8703.9000.
2) Fire fighting vehicles. 8705.3000 5%
3
3) Waste disposal truck [8704.2299] 5%
8704.2390
4) Incinerators for disposal waste 8417.8000 5%
management.
9
5) Motorized sweepers [8479.1000] 5%
6) Brake down lorries 8705.9000 5%
7) Special purpose vehicles for the 8705.9000 5%
maintenance of streetlights and
overhead cables.
8) Snow ploughs 8430.2000 5%
10
[9) Road sweeping lorries 8705.9000 5%]
3
[28A Fire fighting vehicles and equipment 8705.3000 0% The goods shall not
imported by town and municipal & Respective be sold or otherwise
authorities. Headings disposed of within a
period of 5 years of
their import without
prior approval of the
FBR and payment of
customs duties and
taxes leviable at the
time of import]

29. Aircraft spares, parts, tyres, Respective 0% If imported by

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

30. Proprietary Formwork System for 7308.4000 5% (i) If not

building/structures of a height of 100 manufactured locally
ft and above and its various items/ and imported by the
components consisting of the construction
following, namely:- companies registered
with the Pakistan
Engineering Council;

25
S. Description PCT heading Custom Conditions
No Duty
1) Plastic tube. 3917.2390 (ii) the system is to be
procured from a well
renowned
international
manufacturer;
2) Plastic tie slot filters/plugs, plastic 3926.9099 (iii) a certificate
cone. from one of the
following
International Pre-
shipment Inspection
Companies/Survey
Firms to the extent
that all the
components/parts are
to be used in the
Proprietary
Formwork System for
construction of
structures/buildings
of more than 100 feet
height, is produced,
namely:-
3) Standard steel ply panels, Special 7308.4000 (a) Messrs Lloyds of
sized steel ply panels, wedges, tube London;
clamps (B-Type & G Type), push/pull (b) Messrs Quality
props, brackets (structure), steel Tech,
soldiers (structure), drop head, LLC;
standard, prop tic, buard rail post (c) Messrs ABS;
(structure), coupler brace, cantilever (d) Messrs Bureau
frame, decking beam/Infill beam and Veritas; and
doorway angles. (e) Messrs SGS; and
(iv) The Pakistan
Engineering Council
shall certify that the
imported Proprietary
Formworks System
conform to the
requirement of the
Companys project..
4) Lifting Unit (Structure) 7308.9090 -do-

5) Bolts, tie bolts, anchor bolt assembly 7318.1590 -do-

(fastener), anchor screw (fastener).

6) Nuts 7318.1690 -do-

7) Steel pins, tie wing nut (fastener). 7318.1900 -do-

3
8) Steel washers, water plate (fastener). [7318.2290] -do-

9) Special hammers 8205.2000 -do-

10) Extraction keys. 8205.5900 -do-

11) Adjustable base jack (thread rod 8425.4900 -do-

with nut and steel plate), adjustable
fork head (threaded rod with nut and
26
S. Description PCT heading Custom Conditions
No Duty
steel channel).

31 Effluent treatment plants Respective 5% Nil

headings

32. Heat ventilation air conditioner 8415.8200 0% Subject to

certification by the
Ministry of Health.

33. Following machinery and equipment 5% 1. If imported by

relating to broadcasting:- broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).
2. The Licensee prior
to the import shall
obtain NOC from
PEMRA.

1) Video tape recorders (VTRs), S- 8521.1010 -do-

VHS Tape Recorders. 8521.1010
2) Broadcast cameras 8525.8090 -do-
3) Video Switcher. 8521.1090 -do-
4) Video/Audit Routers 8517.6290 -do-
8525.6090
5) Audio Limiter/ Monitor/ Mixer 8519.8190 -do-
equipment. 8519.8990

6) Broadcast digital maximiser 8525.5090 -do-

7) Analog video distribution amplifiers. 8518.4000 -do-

8) SD/AES distribution amplifiers. 8518.4000 -do-

9) SDI monitoring/equalizing 8518.4000 -do-
amplifiers.

10) SD/AES Multiplexers/de- 8518.4000 -do-

multiplexers

11) Audio distribution amplifiers. 8518.4000 -do-

3
12) Video/audit converters. [8529.9090] -do-
13) SDI input board. 8521.1090 -do-
14) Amplified loud speaker 8518.4000 -do-
9
15) Under monitor displays (UMDs) [8528.5900] -do-
16) LCD monitors. 8528.7211 -do-
3
17) Picture tube monitors. [8528.4990] -do-
18) Plasma screens. 8528.7212 -do-
19) Broadcast video 8528.7212 -do-
visualization/monitoring system

27
S. Description PCT heading Custom Conditions
No Duty
9
20) Wave form/ [8528.5900] -do-
Vectroscope monitors.

21) Video/audio frame synchronizer. 8521.1090 -do-

22) Audio delay/monitoring equipment. 8528.7212 -do-
8519.8990

23) Sync pulse generator. 8543.2000 -do-

3
24) Intercom system/ microphones. [8517.6990] -do-
25) Digital clock system. 9105.9900 -do-
3
26) Consoles, racks, patch panels, [8537.1090] & -do-
cables other installation material. Respective
Headings
27) Video format converters. 8521.1090 -do-
28) Transformers. 8504.4090 -do-
29) Video play out/ ingest/ preview 8521.1090 -do-
servers.
3
30) Fiber optic transceivers. [8525.5090] -do-
31) Ethernet switch. 8517.6990 -do-
3
[omitted]
3
[omitted]
34) Newsroom management servers. 8521.1090 -do-

35) Non-Linear/Linear video editing 8521.1090 -do-

equipment.
3
[omitted].
3
[omitted]
3
[omitted]
39) Video conferencing system 8517.1890 -do-
(picturetel/polycom /Tandberg).

40) Audio conferencing system. 8517.1890 -do-

3
41) Satellite video phones. [8517.1810] -do-
42) Digital Video/audio media delivery 8528.7212 -do-
system.

43) Studio lights. 9405.4090 -do-

3
[omitted]
45) On air video in & out graphic 8521.1090 -do-
servers.
3
[omitted]

47) Virtual set system. 8521.1090 -do-

3
48) Camera tracing heads. [8529.9090] -do-
9
49) Teleprompters. [8528.5100] -do-

28
S. Description PCT heading Custom Conditions
No Duty
50) C/Ku Band uplink antenna 8529.1010 -do-
equipment.

51) IF & LNBs, wave guiders, splitters. 8529.1010 -do-

3
52) High powered uplink amplifiers. [8529.1010] -do-
53) Up converters. 8529.1010 -do-
54) Uplink monitoring/control 8529.1010 -do-
equipment.
3
[omitted]
56) MPEG 2, MPEG 4 Video Encoders. 8521.1090 -do-

3
57) Video statistical multiplexing [8521.9090 -do-
equipment. 8517.6260]

58) Modulators. 8525.5090 -do-

59) Satellite reception 8528.7212 -do-
IRDs/TVROs/Decoders.

60) Video compression control & 8521.1090 -do-

monitoring equipment.
3
[omitted].
3
62) Smart cards for video encryption. [8542.3900] -do-
3
[omitted]
3
64) Digital setup box (STBs) [8528.7290] -do-
65) Personal video recorder (PVR); 8521.1010 -do-
Digital Video Recorder (DVR)
3
[omitted]
67) Satellite receive dish. 8529.1090 -do-
68) LNBs. 8529.1020 -do-
3
[omitted]
70) Audio video dubbing equipment. 8521.1010 -do-
3
[omitted]
3
[omitted]
3
[omitted]
3
[omitted]
3
[omitted]
3
76) Video streaming gateway. [8521.9090] -do-
3
[omitted].
78) DVB-H Mobile handsets for TV 8525.8090 -do-
delivery.

79) DMB Mobile handsets for TV 8525.8090 -do-

delivery.

80) RG 11/RG 6 cables. 8544.1190 -do-

81) RF connectors. 8529.9090 -do-

29
S. Description PCT heading Custom Conditions
No Duty
82) Toolkit for satellite dish 8206.0000 -do-
installation.

83) Drill machine for satellite dish 8467.2100 -do-

installation.

6[ omitted]
3
85) Modems for setup box. [8537.1090] -do-
6
86) Power distribution equipment, [8537.1090] -do-
UPS, Generators. 8504.4010
8502.0000
3
[omitted]
88) GPS/electronic compass 9014.8000 -do-
equipment.
89) Broadcast chopper 8529.9090 -do-
90) Acoustics. 8529.9090 -do-
91) Teletext equipment. 8529.9090 -do-
3
92) Studio air conditioning. [8415.1020] -do-
93) Studio furniture/fixtures. 9403.6000 -do-
3
94) Studio/TV Station/Uplink tation [8525.8090] -do-
video surveillance security equipment.

95) Wireless camera equipment. 8525.8090 -do-

96) Microwave multi point video 8525.6090 -do-
distribution equipment.
3
97) IP satellite news gathering [8517.6290] -do-
equipment.
98) Still store equipment. 8521.1090 -do-
6
99) [Omitted]
100) Accessories for video switching, 8529.9090 -do-
routing, distribution, recording,
amplification, locking, equalizing,
encryption, up linking, down linking,
encoding/decoding, multiplexing,
transmission etc.
101) FM transmitters 8525.5010 1. If imported by
broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).

2. The Licensee prior

to the import shall
obtain NOC from
PEMRA.

3. NOC from
PEMRA and FAB.
102) FM antenna (broad band and 8529.1090 -do-

30
S. Description PCT heading Custom Conditions
No Duty
tuned)
103) FM exciter 8525.5090 -do-
3
104) FM power amplifiers [8529.1090] -do-
105) Audio processor 8519.8990 -do-
106) Microphones 8518.1090 -do-
107) Patch bays 8519.8990 -do-
108) Telephone hybrids 8517.1290 -do-
109) Outdoor recording 8521.9090 -do-
equipment
110) Outdoor live coverage equipment. Respective -do-
heading
111) Studio transmitter link (STL) 8525.5090 1. If imported by
broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).

2. The Licensee prior

to the import shall
obtain NOC from
PEMRA.

3. NOC from
PEMRA, PTA/FAB.
112) Audio amplifiers 8518.4000 1. If imported by
broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).

2. The Licensee prior

to the import shall
obtain NOC from
PEMRA.
6
34. [Omitted]
35. Following items with dedicated use of 0% Subject to
9[renewable source of energy like certification by
solar, wind, geothermal etc]:- Alternative Energy
Development Board
(AEDB), Islamabad.
1. Solar Home Systems.
3
a). Inverters. [8504.4090]
b). 11[Omitted]
3
c). Charge controllers/current [9032.8990]
controllers.
d). Energy saver lamps of varying 8539.3910
voltages (operating on DC).
e). Energy saver lamps of varying 8539.3910
voltages (operating on AC).
f). Light emitting diodes (light 8541.5000
emitting indifferent colors).
g). Water pumps operating on solar 8413.7090
31
S. Description PCT heading Custom Conditions
No Duty
energy.
h). Water purification plants operating 8421.2100
on solar energy.
i) Batteries NiCd, 8507.3000
Li-ion &
Lead Acid specific utilization and 8507.8000
integrated with solar electrification
system.

2. Solar Parabolic Trough Power 8502.3900

Plants.
3
a). Parabolic Trough collectors [8503.0010]
modules.
b). Absorbers/Receivers tubes. 8503.0090
c). Steam turbine of an output 8406.8100
exceeding 40MW.
d). Steam turbine of an output not 8406.8200
exceeding 40MW.
6&7
e). Sun tracking control system. [8543.7090]
f). Control panel with other 8537.1090
accessories.
3. Solar Dish Sterling Engine. 8412.8090
a). Solar concentrating dish. 8543.7000
b). Sterling engine. 8543.7000
6&7
c). Sun tracking control system. [843.7090]
d).Control panel with accessories. 8406.8200
6
[e) Generator 8501.6100]
4. Solar Air Conditioning System 8415.1090
a). Absorption chillers. 8418.6990
b). Cooling towers. 8419.8910
c). Pumps. 8413.3090
d). Air handling units. 8415.8200
e). Fan coils units. 8415.9099
f). Charging & Testing equipment. 9031.8000
5. Solar Desalination System 8421.2100
a) Solar photo voltaic panels 8541.4000
b) Solar water pumps 8413.3090
c) Storage batteries. 8507.2090
d) Charge controllers. 9032.8990
3
e) Inverters. [8504.4090]
3
6. Solar Thermal Power Plants with [8502.3900]
accessories.
7. Solar Water Heaters with 8419.1900
accessories.
3
a) Vacuum tubes (Glass). [7020.0090]
3
b) Selective coating for absorber [Respective
plates. heading]
3
c) Copper, aluminum and stainless [Respective
steel sheets. heading]
3
d) Copper and aluminum tubes. [Respective
heading]
8. 10[PV Modules] 8541.4000
a). Solar cells. 8541.4000
b) . Tempered Glass. 7007.2900
c) Aluminum frames. 7610.9000
d) O-Ring. 4016.9990

32
S. Description PCT heading Custom Conditions
No Duty
3
e) Flux [3810.1000]
f) Adhesive labels. 3919.9090
3
g) Junction box + Cover [8538.9090]
6
[h) Sheet mixture of Paper and plastic 3920.9900]
3
i) Ribbon for PV Modules (made of [Respective
silver & Lead) headings]
j) Bypass diodes. 8541.1000
k) EVA (Ethyl Vinyl Acetate) Sheet 3920.9900
(Chemical).
9. Solar Cell Manufacturing
Equipment.
a) Crystal (Grower) Puller (if 8479.8990
machine).
b). Diffusion furnace. 8514.3000
c) Oven. 8514.3000
d). Wafering machine 8479.8990
e). Cutting and shaping machines for 8461.9000
silicon ingot.
f). Solar grade polysilicon material. 3824.9099
g). Phosphene Gas. 2848.0000
3
h). Aluminum and silver paste. [Respective
headings]
10
[9A Pyranometers and accessories 9030.8900 5%]
for solar data collection
9B. Solar chargers for charging 8504.4020 5%
electronic devices
9C. Remote control for solar charge 8543.7010 5%]
controller.
10. Wind Turbines. 8412.8090
a). Rotor 8412.9090
b). Hub 8412.9090
c) Generator 8501.6490
6
[Deep cycle battery 8507.8000]
9
[11. Geothermal energy
equipments.

1. Geothermal Heat Pumps 8418.6100

8418.6990
2. Geothermal Reversible Chillers 8418.6990
3. Air handlers for indoor quality 8415.8300
control equipments
4. Hydronic heat pumps 8418.6100
5. Slim Jim heat exchangers 8419.5000
6. HDPE fusion tools 8515.8000
7. Geothermal energy Installation 8419.8990
tools and Equipment
8. Dehumidification equipment 8479.6000
9. Thermostats and IntelliZone 9032.1090]
10
[10A. Wind water pump 8413.8190 5%]
11
[35 Following items with dedicated use of 0% Subject to
A. renewable source of energy like solar certification by
and wind etc. Alternative Energy
Development Board
(AEDB) Islamabad]
1. LVD induction lamps 8539.3990

33
S. Description PCT heading Custom Conditions
No Duty
2. SMD, LEDs with or without ballast 9405.1090
with fittings and fixtures.
3.Wind turbines including alternators 8502.3100
and mast.
4. Solar torches 8513.1040
5. Lanterns and related instruments 8513.1090
6. PV module alongwith the related 8541.4000,
components including invertors, charge 8504.4090,
controllers and batteries 9032.8990,
8507.0000
36 Following items imported by Civil 5% The goods shall not
Aviation Authority (CAA) for air be sold or otherwise
traffic services and training:- disposed of within a
period of 5 years of
their import without
prior approval of the
FBR and payment of
customs duties and
taxes leviable at the
time of import.
Navigation equipment. 8526.9100
VOR, NDB, ILS Satellite based
instrument landing system and/or any
other satellite based navigation
equipment used for the provision of air
traffic services.
Surveillance Equipment 8526.1000
Radars and satellite based surveillance
equipment like ADS (C) & ADS (B)
and/or any other surveillance
equipment used for the provision of air
traffic services.
Rescue and Fire Fighting 8705.3000
Equipment.
All fire fighting vehicles, operational
vehicles used on air side.
Rescue & fire equipment including 8424.1000
spare parts.
3
Display System [8543.7000]
FIDS (Flight Information Display
System).
Training equipment
All training equipment including 9023.0000
simulators and their spare parts.
3
Calibration equipment. [9031.8000]
All equipment being utilized for the
purpose of calibration radar & radio
navigational aids.
3
[Communication & Broadcast Respective
Equipment. headings.]
UHF, VHF and HF radios, ATIS and
related equipment, spare parts
including all satellite based
communication equipment like remote
radio stations and data link i.e VDL and
CPDLC and/or any other
communication equipment used for the

34
S. Description PCT heading Custom Conditions
No Duty
provision of air traffic services..
37 Following machinery and equipment 0% 1. Ministry of
imported by surgical industry. Industries, Production
& Special Initiatives,
shall certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bonafide project
requirement. The
authorized officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized System
(PACCS) against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.

2. The goods shall not

be sold or otherwise
disposed of without
prior approval of the
FBR and payment of
customs duties and
taxes leviable at the
time of import.]
Hand sharpening and polishing stones 8460.0000
numerically controlled and others,
honing and lapping machines.
3
[38. Following machinery and equipment 0% 1. Ministry of
imported by cutlery industry:- Industries, Production
& Special Initiatives,
shall certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bonafide project
requirement. The
authorized officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized System
(PACCS) against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall not
35
S. Description PCT heading Custom Conditions
No Duty
be sold or otherwise
disposed of without
prior approval of the
FBR and payment of
customs duties and
taxes leviable at the
time of import.]
1) Surface grinding machine with cup 6804.2200
and grinding wheel
2) Rolling machine for table cutlery 8455.2100
3) Forging hammer 8462.1010
8462.1090
4) Friction press 8462.1010
8462.1090
5) Grinding machines. 8464.2010
6) Polishing machines 8464.2090
7) Ultrasonic degreasing plant 8479.8990
8) Tempering machine complete unit Respective
headings
9) Vibrating bowel. 8479.8990
5
[39. Plant, machinery, equipment and Respective 0% The Alternative
specific items used in production of headings Energy Development
bio-diesel. Board (AEDB),
Islamabad shall
certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bonafide project
requirement.

The goods shall not

be sold or otherwise
disposed of within a
period of five years
of their import except
with the prior
approval of the FBR
and payment of
customs duties and
taxes leviable at the
time of import.

Annex-A

Header Information

NTN/FTN of Importer Regulatory authority no. Name of Regulatory authority

(1) (2) (3)
Details of Input goods (to be filled by the chief executive of the Goods imported (Collectorate of
importing company) import)

36
 Quantity
WHT
HS Code
Descriptio Specs Custom Duty Sales Tax UOM Quantity Collectora CR Date of
n rate (applic- rate imported te N/ CRN/
able) (applicabl Mac Mach.
e) h No.
No.

(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

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

Signature of Chief Executive, or

the person next in hierarchy duly
authorized by the Chief Executive
Name ______________________
N.I.C. No. __________________________________

NOTE:- In case of clearance through Pakistan Customs Computerized System (PACCS), the above
information shall be furnished on line against a specific user I.D. and password obtained under section
155D of the Customs Act, 1969.
Explanation.-
Chief Executive means.-
1. owner of the firm, in case of sole proprietorship; or
2. partner of firm having major share, in case of partnership firm; or
3. Chief Executive Officer or the Managing Director in case of limited company
or multinational organization; or
4. Principal Officer in case of a foreign company.

Annex-B

Header Information

NTN/FTN of Importer Approval No.

(1) (2)
Details of Input goods (to be filled by the authorized officer of the Goods imported (Collectorate of
Regulatory Authority) import)
Specs

UOM
Quantity
WHT

HS Descriptio Custom Sales Tax Quantity Collectora CRN/M Date of

Code n Duty rate rate imported te ach. CRN/
(applicabl (applicabl No. Mach
e) e) No.

(3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

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

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

9
[Annex-C
[See Sr. No. 23]
C HAPTE R 8 4

1. Respective headings of parts including auto parts.

37
2. 8407 (excluding 8407.1000, 8407.2100, 8407.2900, 8407.9010, 8407.9090), 8408 (excluding
8408.1000, 8408.9000), 8413.2000, 8414.2000, 8414.3000, 8414.5100, 8414.6000, 8415.0000,
8418.0000 (excluding 8418.6910, 8418.6920, 8418.6990), 8419.1000, 8422.1100, 8423.1000,
8433.1000, 8443.3100, 8443.3200, 8443.3900, 8450.0000, 8452.1000, 8452.4000, 8469.0000,
8470.0000, 8471.0000, 8472.0000 (excluding 8472.9010), 8473.0000, 8476.0000, 8481.0000,
8482.0000, 8483.0000, 8484.0000, 8487.0000 (excluding 8487.1000 and 8487.9090).

C HAPTE R 8 5

1. Respective headings of parts including auto parts.

2. 8501.1000, 8504.1000, 8504.4010, 8504.4020, 8506.0000, 8507.0000, 8508.0000 (excluding

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

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

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

(SHAHID AHMAD)
ADDITIONAL SECRETARY
As amended:

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

2. S.R.O.490(I)/2007 - dated 09.06.2007(w.e.f 10.6.2007)
3. S.R.O.654(I)/2007 - dated 29.06.2007.
4. S.R.O.953(I)/2007 - dated 18.09.2007
5. S.R.O.474(I)/2008 - dated 21.05.2008
6. S.R.O.554(I)/2008 - dated 12.06.2008(w.e.f.12.06.2008)
7. S.R.O.654(I)/2008 - dated 23.06.2008 (w.e.f.12.6.2008)
8. S.R.O.1226(I)/2008 - dated 27.11.2008
9. S.R.O.484(I)/2009 - dated 13.06.2009(Budget) (w.e.f.14.06.2009)
10. S.R.O.394(I)/2010 - dated 05.06.2010(w.e.f.06.06.2010)
11. S.R.O.287(I)/2011 - dated 30.03.2011
12. S.R.O.___(I)/2011 - dated 21.05.2011
13. S.R.O.477(I)/2011 - dated 03.06.2011(w.e.f. 04.06.2011)

38