Fifth Schedule To The Customs Act

THE FIFTH SCHEDULE
[see section 18(1A)]
Part-I
Imports of Plant, Machinery, Equipment and Apparatus,

including Capital Goods for various industries/sectors
Note: - For the purposes of this Part, the following conditions shall apply, besides the 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;
(ii) except for S. Nos. 1(H), 14, 20, 21 and 22 of the Table, the Chief Executive, or the
person next in hierarchy duly authorized by the Chief Executive or Head of the importing
company shall certify in the prescribed manner and format as per Annex-A that the
imported items are the company’s bona fide requirement. He shall furnish all relevant
information online to Pakistan Customs Computerized System against a specific user ID
and password obtained under section 155D of the Customs Act, 1969 IV of 1969). In
already computerized Collectorates or Customs stations where the Pakistan Customs
Computerized System is not operational, the Director Reforms and Automation or any
other person authorized by the Collector in this behalf shall enter the requisite information
in the Pakistan Customs Computerized System on daily basis, whereas entry of the data
obtained from the customs stations which have not yet been computerized shall be made
on weekly basis;
(iii) in case of partial shipments of machinery and equipment for setting up a plant, the
importer shall, at the time of arrival of first partial shipment, furnish complete details of the
machinery, equipment and components required for the complete plant, duly supported
by the contract, lay out plan and drawings; and
(iv) For "Respective Headings" entries in column (3) of the Table against which more than
one rate of customs duty has been mentioned in column (4), the rate of 3% or 11% shall
be applicable only for such goods which are chargeable to 3% or 11% duty under the
First Schedule to Customs Act, 1969.
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
1
(b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture,
livestock, cool chain, dairy and poultry industry;
TABLE
S. PCT Code Customs Conditions

No. Description Duty (%)
(1) (2) (3) (4) (5)
1 Agricultural Machinery
A) Tillage and seed bed preparation If used for agriculture sector.
equipment.
(1). Rotavator. 8432.8010 2%
(2). Cultivator. 8432.2910 2%
(3). Ridger. 8432.8090 2%
(4). Sub soiler. 8432.3900 2%
(5). Rotary slasher. 8432.8090 2%

(6). Chisel plough 8432.1010 2%
(7). Ditcher. 8432.1090 2%
(8). Border disc. 8432.2990 2%
(9). Disc harrow. 8432.2100 2%
(10). Bar harrow. 8432.2990 2%
(11). Mould board plow. 8432.1090 2%
(12). Tractor rear or front blade. 8430.6900 2%
(13). Land leveler or land planer. 8430.6900 2%
(14). Rotary tiller. 8432.8090 2%
(15). Disc plow. 8432.1090 2%
(16). Soil scrapper. 8432.8090 2%
(17). K.R. Karundi. 8432.8090 2%
(18). Tractor mounted trencher 8701.9220 2%
8701.9320
(19). Land leveler. 8430.6900 2%
(20). Laser land leveler. 8432.8090 2%
B) Seeding or Planting Equipment. If used for agriculture sector.
(1). Seed-cum-fertilizer drill (wheat, 8432.3100 0%
rice barley, etc).
(2). Cotton or maize planter with 8432.3900 0%
fertilizer attachment
(3). Potato planter. 8432.3900 0%
(4). Fertilizer or manure spreader or 8432.4100 0%
broadcaster. 8432.4200
(5). Rice transplanter. 8432.3900 0%

(6). Canola or sunflower drill. 8432.3100 0%
2
(7). Sugar cane planter 8432.3900 0%
C) Irrigation, Drainage and Agro- If used for agriculture sector.
Chemical Application Equipment
(1). Submersible pumps (up to 75 lbs 8413.7010 0%
and head 150 meters) and field
drainage pumps.
(2). Sprinklers including high and low 8424.8200 0%
pressure (center pivotal), system, 8424.2010
conventional sprinkler equipment,
water reel traveling sprinkler, drip
or trickle irrigation equipment, mint
irrigation sprinkler system.
(3). Air release valves, pressure 8481.1000 0%
gauges, water meters, back flow 8481.3000
preventers and automatic 9026.2000
controllers. 9032.8990
(4). Tubewells filters or strainers. 8421.2100 2%

(5). Knapsack sprayers. 8424.2010 2%
(6). Granular applicator. 8424.2010 2%
(7). Boom or field sprayers. 8424.2010 2%
(8). Self-propelled sprayers. 8424.2010 2%
(9). Orchard sprayers. 8424.2010 2%
(D) Harvesting, Threshing and If used for agriculture sector.
Storage Equipment.
(1). Wheat thresher 8433.5200 2%
(2). Maize or groundnut thresher or 8433.5200 2%
Sheller.
(3). Groundnut digger. 8433.5900 2%
(4). Potato digger or harvester. 8433.5300 0%
(5). Sunflower thrasher. 8433.5200 2%
(6). Post hole digger. 8433.5900 2%
(7). Straw balers. 8433.4000 2%
(8). Fodder rake. 8201.3000 2%
8433.5900
(9). Wheat or rice reaper. 8433.5900 2%

(10). Chaff or fodder cutter. 8433.5900 2%
(11). Cotton picker. 8433.5900 2%
(12). Onion or garlic harvester. 8433.5200 0%
(13). Sugar harvester. 8433.5200 0%
(14). Reaping machines. 8433.5900 2%
(15). Combined harvesters (Upto five 8433.5100 0%
years old).
(16). Pruner/sheers. 8433.5900 2%
(17). Fodder/forage wagon. 8716.8090 5%
3
E) Fertilizer and Plant Protection If used for agriculture sector
Equipment.
(1). Spray pumps (diaphragm type). 8413.8100 5%
(2). All types of mist blowers. 8414.5990 5%
F) Dairy, Livestock and poultry, If used for Agriculture, Dairy,
machinery Livestock and Poultry sector
(1). Milk chillers. 8418.6910 2%
8418.6990
(2). Tubular heat exchanger (for 8419.5000 2%
pasteurization).
(3). Milk processing plant, milk spray 8419.8100 2%
drying plant, Milk UHT plant. 8419.3900
(4). Grain storage silos for poultry. Respective 2%
headings
(5). Insulated sand witch panels Respective 2%
headings
(6). Dairy, livestock and poultry sheds. 9406.1020 2%
9406.9020
(7). Milk filters. 8421.2900 2%

(8). Incubators, brooders and other 8436.2100 2%
poultry equipment 8436.2900
(9). Machinery for animal feed stuff 8436.1000 2%

(10). Any other machinery and Ch. 84 3% If imported by manufacturers which
equipment for manufacturing of & are members of Pakistan Dairy
dairy products 85 Association.
(G) Post-harvest Handling and If used for agriculture sector.
Processing and Miscellaneous
Machinery.
(1). Vegetable and fruits cleaning and 8437.1000 2%
sorting or grading equipment.
(2). Fodder and feed cube maker 8433.4000 2%
equipment.
(3). Milking machines. 8434.1000 2%
4
(4). Pre-fabricated CO2 Controlled 9406.1090 2% In respect of goods mentioned in
Stores. 9406.9090 Column (2) read with PCT
mentioned in Column (3), the
Ministry of National Food Security
and Research shall certify in the
prescribed manner and format as
per Annex-B to the effect that the
imported goods are bona fide
requirement for use in the
Agriculture sector. The Authorized
Officer of the Ministry shall furnish
all relevant information online to
Pakistan Customs Computerized
System against a specific user ID
and password obtained under
section 155D of the Customs Act,
1969.
H) Green House Farming and Other 1. In respect of goods of mentioned

Green House Equipment. in Column (2) read with PCTs
mentioned in Column (3), the
Ministry of National Food Security
and Research shall certify in the
1969.
(1). Geo-synthetic liners (PP/PE Geo 3921.9010 3% 2. The goods shall not be sold or
synthetic films of more than 500 3921.9090 5% otherwise disposed of within a
microns). period of five years of its import
except with the prior approval of the
FBR.
(2). Greenhouses (prefabricated). 9406.1010 0%
9406.9010
(3). Tunnel farming equipment

consisting of the following: -
a. Plastic covering and mulch film. 3920.1000 0%
3926.9099 0%
b. Anti-insect net. 5608.1900 0%

c. Shade net. 5608.9000 0%
5
(I) Machinery, Equipment and Other 1. In respect of goods of mentioned
Capital Goods for Miscellaneous in Column (2) read with PCTs
Agro-Based Industries like Milk mentioned in Column (3), the
Processing, Fruit, Vegetable or Ministry of National Food Security
Flowers Grading, Picking or and Research shall certify in the
Processing etc. prescribed manner and format as
1969.
2. Condition (iv) of the preamble.

(1). Evaporators for juice concentrate. 8419.8990 5%
(2). Machinery used for dehydration 8419.3100 3%
and freezing. 8418.6990 5%
(3). Heat exchange unit. 8419.5000 5%
(4). Machinery used for filtering and 8421.2200 5%

refining of pulps/juices.
(5). Complete Rice Par Boiling Plant. 8419.8990 5%
&
other 3%, 5%
Respective
Headings
(J) Horticulture and Floriculture 1. If used for agriculture sector.
(1). Machines for making cartons, 8441.3000 5% 2. Condition (iv) of the preamble.
boxes, cases, tubes, drums or
similar containers, other than by
moulding
(2). PU panels (Insulation). Respective 5%
headings
(3). Generator sets 10 to 25 KVA. 8502.1120 5%
8502.1130 5%
(4). Refrigerating machines with 8418.6920 5%
engine fitted on common base for
refrigerated containers.
(5). Other refrigerating or freezing 8418.5000 5%
chests, cabinets.
(6). Tubes, pipes and hollow profiles 7304.3100 5%
of iron and steel. 7304.3900 5%
(7). Hand tools. Respective 3%, 5%
Headings
(K) Fish or shrimp farming and If used for agriculture or
seafood processing machinery and aquaculture/Fish farming sector.
equipment.
(1). Compressor 8414.8090 5%
6
(2). Generator 8502.1130 5%
8502.1190 5%
(3). Condenser 8502.1200 5%
(4). Flat freezer 8418.9990 5%
(5). Boast freezer 8418.3000 5%
(6). Fiber glass tubs 8418.4000 5%
(7). Insulated plants 7019.9090 5%
(8). Flake ice plants 8418.6990 5%
(9). Water aerators 8414.8090 2%
(10). Feed pellet (Floating Type) 8438.8020 2%
machine
2 Machinery and equipment for Respective 3%,5% Condition (iv) of the preamble.
development of grain handling and Headings
storage facilities including silos.
3 Cool chain machinery, equipment Respective 3%,5% 1. If imported by Cool Chain
including Capital goods. Headings Industry.
4 Machinery and equipment for initial Respective 3%, 5% Condition (iv) of the preamble.
installation, balancing, modernization, Headings
replacement or expansion of
desalination plants, coal firing
system, gas processing plants and oil
and gas field prospecting.
5 Following machinery, equipment, 1. The project requirement shall be
apparatus, and medical, surgical, approved by the Board of
dental and veterinary furniture, Investment (BOI). The Authorized
materials, fixtures and fittings Officer of BOI shall certify the item
imported by hospitals and medical or wise requirement of the project in
diagnostic institutes: - the prescribed format and manner
as per Annex-B and shall furnish all
relevant information Online to
Section 155D of the Customs Act,
1969 (IV of 1969);
2. 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).
3. For sub-entry at serial A (6) and

sub-entry at serial D (2) Condition
(iv) of the preamble.
7
A. Medical Equipment.
1) Dentist chairs. 9402.1010 5%

2) Medical surgical dental or 9402.9090 5%
veterinary furniture.
3) Operating Table. 9402.9010 5%
4) Emergency Operating Lights. 9405.4090 5%
5) Hospital Beds with mechanical 9402.9020 5%
fittings.
6) Gymnasium equipment. Respective 3%,5%
Headings
7) Cooling Cabinet. 9506.9100 5%
8) Refrigerated Liquid Bath. 8418.5000 5%
9) Contrast Media Injections (for use 3824.9999 5%
in Angiography & MRI etc). 3822.0000 5%
B. Cardiology/Cardiac Surgery -do-
Equipment
1) Cannulas. 9018.3940 5%
2) Manifolds. 8481.8090 5%
3) Intra venous cannula i.v. catheter. 9018.3940 5%
C. Disposable Medical Devices -do-
1) Self disabling safety sterile 9018.3110 5%
syringes.
2) Insulin syringes. 9018.3110 5%
D. Other Related Equipments -do-
1) Fire extinguisher. 8424.1000 5%
2) Fixtures & fittings for hospitals Respective 3%,5%
Headings
6. 1. Machinery, equipment, materials, Respective 0% 1. This concession shall be
capital goods, specialized vehicles Headings available to those Mineral
(4x4 non luxury) i.e. single or double Exploration and Extraction
cabin pickups, accessories, spares, Companies or their authorized
chemicals and consumables meant operators or contractors who hold
for mineral exploration phase. permits, licenses, leases and who
enter into agreements with the
2. Construction machinery, Government of Pakistan or a
equipment and specialized vehicles, Provincial Government.
excluding passenger vehicles,
imported on temporary basis as 2. Temporarily imported goods shall
required for the exploration phase. 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.
8
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.
7 1. Machinery, equipment, materials, Respective 3%,5% 1.This concession shall be available
capital goods, specialized vehicles Headings to those Mineral Exploration and
(4x4 non luxury) i.e. single or double Extraction Companies or their
cabin pickups, accessories, spares, authorized operators or contractors
chemicals and consumables meant who hold permits, licenses, leases
for mine construction phase or and who enter into agreements with
extraction phase. Imports made for the Government of Pakistan or a
mine construction phase shall also be Provincial Government.
entitled to deferred payment of duty
for a period of five years. However a 2. Temporarily imported goods shall
surcharge @ 6% per annum shall be be cleared against a security in the
charged on the deferred amount. form of a post dated cheque for the
2. Construction machinery, statutory rate of customs duty and
equipment and specialized vehicles, sales tax and the amount payable
excluding passenger vehicles, under this Schedule, along with an
imported on temporary basis as undertaking to pay the customs
required for mine construction or duty and sales tax at the statutory
extraction phase. rates in case such goods are not re-
project.

These shall however be allowed to

8 Coal mining machinery, equipment, Respective 0% 1. This concession shall be
spares, including vehicles for site use Headings available to those Mining
i.e. single or double cabin pickups Companies or their authorized
imported 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.
9
approval of the Board and the
These shall, however, be allowed to
9 1. Machinery, equipment and spares Respective 3%,5% 1. This concession shall also be
meant for initial installation, Headings available to primary contractors of
balancing, modernization, the project upon fulfillment of the
replacement or expansion of projects following conditions, namely:-
for power generation through oil, gas,
coal, wind and wave energy including (a) the contractor shall submit a
under construction projects, which copy of the contract or agreement
entered into an implementation under which he intends to import
agreement with the Government of the goods for the project;
Pakistan.
2. Construction machinery, (b) the chief executive or head of
equipment and specialized vehicles, the contracting company shall
excluding passenger vehicles, certify in the prescribed manner and
imported on temporary basis as format as per Annex-A that the
required for the construction of imported goods are the project’s
project. bona fide requirements; and
(c) the goods shall not be sold or

approval of the FBR on payment of
customs-duties and taxes leviable
at the time of import;
2. Temporarily imported goods shall

be cleared against a security in the
form of a post-dated cheque for the
project.
10 1. Machinery, equipment and spares Respective 3%,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.
10
2. Construction machinery,
equipment and specialized vehicles,
excluding passenger vehicles,
imported on temporary basis as
required for the construction of
project.
11. 1. Machinery, equipment and spares Respective 0% 1.This concession shall also be
meant for initial installation, Headings available to primary contractors of
balancing, modernization, the project upon fulfillment of the
replacement or expansion of projects following conditions, namely: -
for power generation through nuclear
and renewable energy sources like (a) the contractor shall submit a
solar, wind, micro-hydel, bio-energy, copy of the contract or agreement
ocean, waste-to-energy and hydrogen under which he intends to import
cell etc. the goods for the project;
2. Construction machinery, (b) the chief executive or head of

equipment and specialized vehicles, the contracting company shall
excluding passenger vehicles, certify in the prescribed manner and
imported on temporary basis as format as per Annex-A that the
required for the construction of imported goods are the project’s
project. bona fide requirements; and
Explanation:-The expression (c)the goods shall not be sold or

“projects for power generation” otherwise disposed of without prior
means any project for generation of approval of the FBR on payment of
electricity whether small, medium or customs-duties and taxes leviable
large and whether for supply to the at the time of import;
national grid or to any other user or
for in house consumption. 2. temporarily imported goods shall
be cleared against a security in the
form of a post-dated cheque for the
project.
12 1. Machinery and equipment meant Respective 3%, 5% 1.This concession shall also be
for power transmission and grid Headings available to primary contractors of
stations including under construction the project upon fulfillment of the
projects. following conditions, namely:-
Explanation.- For the purpose of this
concession “machinery and equipment” (a) the contractor shall submit a
shall mean:- copy of the contract or agreement
under which he intends to import
11
(a) machinery and equipment operated the goods for the project;
by power of any description, such as
used in the generation of power; (b) the chief executive or head of
the contracting company shall
certify in the prescribed manner and
format as per Annex-A that the
(b) apparatus, appliances, metering and imported goods are the project’s
testing apparatus, mechanical and bona fide requirements; and
electrical control, transmission gear and
transmission tower, power transmission (c)the goods shall not be sold or
and distribution cables and conductors, otherwise disposed of without prior
insulators, damper spacer and hardware approval of the FBR on payment of
and parts thereof adapted to be used in customs-duties and taxes leviable
conjunction with the machinery and at the time of import;
equipment as specified in clause (a)
above; and 2. temporarily imported goods shall
c) Components parts of machinery and be cleared against a security in the
equipment, as specified in clauses (a) form of a post-dated cheque for the
and (b) above, identifiable for use in or differential amount between the
with machinery imported for the project statutory rate of customs duty and
and equipment including spares for the sales tax and the amount payable
purposes of the project. under this Schedule, along with an
2. Construction machinery, equipment duty and sales tax at the statutory
and specialized vehicles, excluding rates in case such goods are not re-
passenger vehicles, imported on exported on conclusion of the
temporary basis as required for the project.
construction of the project.
13 Following machinery, equipment and Nil

other education and research related
items imported by technical
institutes, training institutes, research
institutes, schools, colleges and
universities:-
1) Quartz reactor tubes and holders 7017.1010 0%
designed for insertion into
diffusion and oxidation furnaces
for production of semiconductor
wafers.
2) Other dryers. 8419.3900 0%
3) Filtering or purifying machinery 8421.2100 0%
and apparatus for water.
4) Other filtering or purifying 8421.2900 0%
machinery and apparatus for
liquids.
5) Personal weighing machines, 8423.1000 0%
including baby scales; household
scales.
6) Scales for continuous weighing of 8423.2000 0%
goods on conveyors.
7) Constant weighing scales and 8423.3000 0%
scales for discharging a
12
predetermined weight of material
into a bag or container, including
hopper scales.
8) Other weighing machinery having 8423.8100 0%
a maximum weighing capacity not
exceeding 30 kg.
9) Other weighing machinery having 8423.8200 0%
a maximum weighing capacity
exceeding 30 kg but not
exceeding 5,000kg.
10) Other weighing machinery. 8423.8900 0%
11) Weighing machine weights of all 8423.9000 0%
kinds; parts of weighing
machinery of machines of heading
8423.2000 & 8423.3000.
12) Other weighing machine weights 8423.9000 0%
of all kinds; parts of weighing
machinery of machines of heading
8423.2000 & 8423.3000.
13) Networking equipments like 8517.6970 0%
routers, LAN bridges, hubs
excluding switches and repeaters.
14) Other furnaces and ovens. 8514.3000 0%
15) Electronic balances of a sensitivity 9016.0010 0%
of 5 cg or better, with or without
weights.
16) Other balances of a sensitivity of 5 9016.0090 0%
cg or better, with or without
weights.
17) Thermostats of a kind used in 9032.1010 0%
refrigerators and air-conditioners.
18) Other thermostats. 9032.1090 0%
19) Manostats. 9032.2000 0%
20) Other instruments and apparatus 9032.8100 0%
hydraulic or pneumatic.
21) Other instruments and apparatus. 9032.8990 0%
22) Parts and accessories of 9032.9000 0%
automatic regulating or controlling
instruments and apparatus.
23) Spares, accessories and reagents Respective 0%
for scientific equipments. Headings
14 Machinery, equipment, raw materials, Respective 0% Condition (iv) of the preamble.
components and other capital goods Headings
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 and other Respective 3%, 10% Condition (iv) of the preamble.
capital goods meant for initial Headings
installation, balancing, modernization,
replacement or expansion of oil
13
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.
16 Machinery and equipment imported Respective 3%, 11%, Nil
by an industrial concern. Headings 15%
17 Following machinery and equipment 1. For the projects of Gem Stone &
for marble, granite and gem stone Jewelry Industry, CEO/COO,
extraction and processing industries. Pakistan Gem and Jewelry
Company shall certify in the
1) Polishing cream or material. 3405.4000 3% prescribed format and manner as
3405.9000 5% per Annex-B that the imported
goods are bona fide project
2) Fiber glass mesh 7019.5190 5% requirement. The authorized person
of the Company shall furnish all
3) Chain saw/diamond wire saw in all 8202.4000 5% relevant information online to
sizes and dimensions and spares 8202.9100 5% Pakistan Customs Computerized
thereof, diamond wire joints all System against a specific user ID
types and dimensions, chain for and password obtained under
chain saw and diamond wires for section 155D of the Customs Act,
wire saw and spare widia. 1969.
2. For the projects of Marble &

4) Gin saw blades. 8202.9910 5% Granite Industry, CEO/COO,
5) Gang saw blades/ diamond saw 8202.9990 5% Pakistan Stone Development
blades/ multiple blades or all types Company shall certify in the
and dimensions. prescribed format and manner as
6) Air compressor (27cft and above). 8414.8010 5% per Annex-B that the imported
goods are bonafide project
7) Machine and tool for stone work; 8464.9000 3% requirement. The authorized
sand blasting machines; tungsten & persons of the Company shall
carbide tools; diamond tools & furnish all relevant information
segments (all type & dimensions), Respective 3%,5%
headings online to Pakistan Customs
hydraulic jacking machines, Computerized System against a
hydraulic manual press machines, specific user ID and password
air/hydro pillows, compressed air obtained under section 155D of the
rubber pipes, hydraulic drilling Customs Act, 1969.
machines, manual and power
drilling machines, steel drill rods 3. The goods shall not be sold or
and spring (all sizes and otherwise disposed of within a
dimensions), whole finding system period of five years of their import
with accessories, manual portable except with the prior approval of the
rock drills, cross cutter and bridge FBR and payment of customs
cutters. duties and taxes leviable at the time
8) Integral drilling steel for horizontal 8466.9100 5% of import.
and vertical drilling, extension
thread rods for pneumatic super 4. Condition (iv) of the preamble.
long drills, tools and accessories
for rock drills.
14
18 1. Machinery, equipment and other Respective 0% 1. Ministry of Industries, Production
project related items including capital Headings & Special Initiatives, shall certify in
goods, for setting up of power the prescribed manner and format
generation plants, water treatment as per Annex-B that the imported
plants and other infrastructure related goods are bona fide project
projects located in an area of 30 km requirement. The authorized officer
around the zero point in Gwadar. of the Ministry shall furnish all
relevant information online to
1969.
2. Machinery, equipment and other Respective 3%,5% 2. The goods shall not be sold or
project related items for setting up of Headings otherwise disposed of without prior
hotels located in an area of 30 km approval of the FBR and payment
around the zero point in Gwadar. of customs duties and taxes
leviable at the time of import.

19 Effluent treatment plants. Respective 3%,5% Condition (iv) of the preamble.
headings
20 Following items for use with solar Nil
energy:-
Solar Power Systems. 8501.3110 0%
8501.3210
(1) Off–grid/On-grid solar power system
(with or without provision for
USB/charging port) comprising of :
i. PV Module. 8541.4000
ii. Charge controller. 9032.8990
iii. Batteries for specific utilization 8507.2090
with the system (not exceeding 8507.3000
50 Ah in case of portable 8507.6000
system).
iv. Essential connecting wires (with 8544.4990
or without switches).
v. Inverters (off-grid/ on-grid/ hybrid 8504.4090
with provision for direct
connection/ input renewable
energy source and with
Maximum Power Point Tracking
(MPPT).
vi. Bulb holder 8536.6100
(2) Water purification plants operating on 8421.2100

solar energy.
15
21 Following systems and items for Nil
dedicated use with renewable
source of energy like solar, wind,
geothermal etc.
1. (a) Solar Parabolic Trough Power 8502.3900 0%
Plants.
(b) Parts for Solar Parabolic Power
Plants.
(i). Parabolic Trough collectors 8503.0010 0%
modules.
(ii). Absorbers/Receivers tubes. 8503.0090 0%
(iii). Steam turbine of an output 8406.8100 0%
exceeding 40MW.
(iv). Steam turbine of an output not 8406.8200 0%
exceeding 40MW.
(v). Sun tracking control system. 8543.7090 0%
(vi). Control panel with other 8537.1090 0%
accessories.
2. (a) Solar Dish Stirling Engine. 8412.8090 0%
(b) Parts for Solar Dish Stirling
Engine.
(i). Solar concentrating dish. 8543.7000 0%
(ii). Sterling engine. 8543.7000 0%
(iii). Sun tracking control system. 8543.7090 0%
(iv). Control panel with accessories. 8406.8200 0%
(v). Stirling Engine Generator 8501.6100 0%
3. (a) Solar Air Conditioning Plant 8415.1090 0%
(b) Parts for Solar Air Conditioning
Plant
(i). Absorption chillers. 8418.6990 0%
(ii). Cooling towers. 8419.8910 0%
(iii). Pumps. 8413.3090 0%
(iv). Air handling units. 8415.8200 0%
(v). Fan coils units. 8415.9099 0%
(vi). Charging & testing equipment. 9031.8000 0%
4. (a) Solar Desalination System 8421.2100 0%
(b) Parts for Solar Desalination
System
(i). Solar photo voltaic panels. 8541.4000 0%
(ii). Solar water pumps. 8413.3090 0%
(iii). Deep Cycle Solar Storage 8507.2090 0%
batteries.
(iv). Charge controllers. 9032.8990 0%
(v). Inverters (off grid/on grid/ hybrid) 8504.4090 0%
connection/input from renewable
(MPPT)
16
5. Solar Thermal Power Plants with 8502.3900 0%
accessories.
6. (a) Solar Water Heaters with 8419.1900 0%
accessories.
(b) Parts for Solar Water Heaters
(i). Insulated tank 7309.0000 0%
7310.0000 0%
(ii). Vacuum tubes (Glass) 7020.0090 0%
(iii). Mounting stand Respective 0%
headings
(iv). Copper and Aluminum tubes Respective 0%
heading
(c) Accessories:
(i). Electronic controller
(ii). Assistant/ Feeding tank

(iii). Circulation Pump
Respective
(iv). Electric Heater/ Immersion Rod 0%
headings
(one piece with one solar water
heater)
(v). Solenoid valve (one piece with
one solar water heater)
(vi). Selective coating for absorber
plates
7. (a) PV Modules. 8541.4000 0%
(b) Parts for PV Modules
(i). Solar cells. 8541.4000 0%
(ii). Tempered Glass. 7007.2900 0%
(iii). Aluminum frames. 7610.9000 0%
(iv). O-Ring. 4016.9990 0%
(v). Flux. 3810.1000 0%
(vi). Adhesive labels. 3919.9090 0%
(vii). Junction box & Cover. 8538.9090 0%
(viii). Sheet mixture of Paper and 3920.9900 0%
plastic
(ix). Ribbon for PV Modules (made of Respective 0%
silver & Lead). headings
(x). Bypass diodes. 8541.1000 0%
(xi). EVA (Ethyl Vinyl Acetate) Sheet 3920.9900 0%
(Chemical).
8. Solar Cell Manufacturing
Equipment.
(i). Crystal (Grower) Puller (if 8479.8990 0%
machine).
(ii). Diffusion furnace. 8514.3000 0%
(iii). Oven. 8514.3000 0%
(iv). Wafering machine. 8486.1000 0%
17
(v). Cutting and shaping machines 8461.9000 0%
for silicon ingot.
(vi). Solar grade polysilicon material. 3824.9999 0%
(vii). Phosphene Gas. 2853.9000 0%
(viii). Aluminum and silver paste. Respective 0%
headings
9. Pyranometers and accessories for 9030.8900 3%
solar data collection.
10. Solar chargers for charging 8504.4020 5%

electronic devices.
11. Remote control for solar charge 8543.7010 3%

controller.
12. Wind Turbines.
(a) Wind Turbines for grid connected 8412.8090 0%
solution above 200 KW (complete
system).
(b) Wind Turbines upto 200 KW for off- 8412.8090 0%
grid solutions comprising of:
(i). Turbine with Generator/
Alternator.
(ii). Nacelle with rotor with or without
tail. Respective
(iii). Blades. 0%
headings
(iv). Pole/ Tower.
(v). Inverter for use with Wind
Turbine.
(vi). Deep Cycle Cell/ Battery (for use 8507.2090 0%
with wind turbine).
13. Wind water pump 8413.8100 5%
14. Geothermal energy equipments.
(i). Geothermal Heat Pumps. 8418.6100 0%
(ii). Geothermal Reversible Chillers. 8418.6990 0%
(iii). Air handlers for indoor quality 8418.6990 0%
control equipments.
(iv). Hydronic heat pumps. 8415.8300 0%
(v). Slim Jim heat exchangers. 8418.6100 0%
(vi). HDPE fusion tools. 8419.5000 0%
(vii). Geothermal energy Installation 8515.8000 0%
tools and Equipment. 8419.8990 0%
(viii). Dehumidification equipment. 8479.6000 0%
(ix). Thermostats and IntelliZone. 9032.1090 0%
15. Any other item approved by the Respective 0%
Alternative Energy Development Board headings
(AEDB) and concurred to by the FBR.
18
22 Following items for promotion of Nil
renewable energy technologies or for
conservation of energy:-
(i). SMD/LED/LVD lights with or 9405.1090
without ballast, fittings and 8539.3290
0%
fixtures. 8539.5010
8539.5020
(ii). SMD/LED/LVD lights, with or 9405.4090
without ballast, PV module, 8539.3290
0%
fitting and fixtures 8539.5010
8539.5020
(iii). Tubular Day lighting Device. 9405.5010 0%
(iv). Wind turbines including 8502.3100 0%
alternators and mast.
(v). Solar torches. 8513.1040 0%
(vi). Lanterns and related 8513.1090 0%
instruments.
(vii). LVD induction lamps. 8539.3290 0%
(viii). LED Bulb/Tube lights. 8539.5010 0%
8539.5020
(ix). PV module, with or without, the 8541.4000 0%
related components including 8504.4090 0%
invertors (off-grid/on grid/ hybrid) 9032.8990 0%
with provision for direct 8507.0000 0%
(MPPT), charge controllers and
solar batteries.
(x). Light emitting diodes (light 8541.5000 0%
emitting in different colors).
(xi). Water pumps operating on solar 8413.7010 0%
energy along with solar pump 8413.7090 0%
controllers 8504.4090 0%
(xii). Energy saver lamps of varying 8539.3110 0%
voltages 8539.3210 0%
(xiii). Energy Saving Tube Lights. 8539.3120 0%
8539.3220 0%
(xiv). Sun Tracking Control System 8543.7090 0%
(xv). Invertors (off-grid/on grid/hybrid) 8504.4090 0%
(MPPT).
(xvi). Charge controller/ Current 9032.8990 0%
controller.
23 Parts and Components for If imported by LED light
manufacturing LED lights:- manufacturers registered under the
(i). Aluminum Housing/ Shell for 9405.1090 5% Sales Tax Act, 1990 subject to
LED (LED Light Fixture) annual quota determination by the
(ii). Metal Clad Printed Circuit 8534. 0000 5% Input Output Co-efficient
Boards (MCPCB) for LED Organization (IOCO).
19
(iii). Constant Current Power Supply 8504.4090 5%
for of LED Lights(1-300W)
(iv). Lenses for LED lights 9001.9000 5%
24 Plant, machinery and equipment used Respective 0% The Alternative Energy
in production of bio-diesel. headings Development Board (AEDB),
Islamabad shall certify in the
per Annex-B that the imported
goods are bona fide project
requirement. The goods shall not
be sold or otherwise disposed of
within a period of five years of their
import except with the prior
approval of the FBR and payment
of customs duties and taxes
leviable at the time of import.
25 Plant, machinery and equipment Respective 0% The plant, machinery and
imported for setting up fruit headings equipment released under the said
processing and preservation units in serial number shall not be used in
Gilgit-Baltistan, Balochistan and any other area which is not eligible
Malakand Division. 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 equipment Respective 0% The plant, machinery and
imported during the period headings equipment under the said serial
commencing on the 1st July, 2014 and number shall be released on
ending on the 30th June, 2019 for certification from Additional Chief
setting up Industries in FATA. Secretary, FATA that the goods are
bona fide project requirement of the
Unit as per Annex-B. The goods
shall not be sold or otherwise
disposed off without prior approval
of the Board.
27 Following motor vehicles for the This concession shall be available
transport of goods and special to motor vehicles for the transport of
purpose motor vehicles imported by goods and special purpose motor
the Construction Companies:- vehicles imported by Construction
1. Dumpers designed for off highway 8704.1090 20% Companies registered with Security
use. and Exchange Commission of
2. Super swinger truck conveyors. 8705.9000 20% Pakistan (SECP) and Pakistan
Engineering Council.
3. Mobile canal lining equipment. 8705.9000 20%
4. Transit mixers. 8705.4000 20%
5. Concrete Placing trucks. 8705.9000 20%
6. Crane lorries. 8705.1000 20%
28 Plant, machinery and production line Respective 0% This exemption is available to local
equipment used for the headings manufacturers of mobile phones
manufacturing of mobile phones. duly certified by Pakistan
Telecommunication Authority.
20
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 import)
importing company)
Description Custom Sales Quantity GD. No. GD date &
Collectorate
Duty Tax rate imported Mach.No.
HS Code
Quantity
Specs
UOM
WHT
rate (applica
(applica ble)
ble)
(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
CERTIFICATE BY THE CHIEF EXECUTIVE, OR THE PERSON NEXT IN HIERARCHY DULY

AUTHORIZED BY THE CHIEF EXECUTIVE: It is certified that the description and quantity mentioned
above commensurate with the project requirement and that the same are not manufactured locally. It is
further certified that the above items shall not be used for any other purpose.
Signature ______________________
Name ______________________
C.N.I.C. No. ______________________
NOTE:- In case of clearance through Pakistan Customs Computerized System, the above information
shall be furnished on line against a specific user I.D. and password obtained under section 155D of the
Customs Act, 1969( IV of 1969).
Explanation.-
Chief Executive means.-
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.
21
Annex-B
Header Information
NTN/FTN of Importer Approval No.
(1) (2)
Details of Input goods (to be filled by the authorized officer of the Goods imported (Collectorate of import)
Regulatory Authority)
HS Description Custom Sales GD. No. GD date &
Collectorate
Code Duty Tax rate Mach
imported
Quantity
Quantity
Specs
UOM
WHT
rate (applica
(applica ble) No.
ble)
(3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
CERTIFICATE BY THE AUTHORIZED OFFICER OF THE REGULATORY AUTHORITY: It is hereby

certified that the imported goods are genuine and bona fide 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).
22
Part-II
Import of Active Pharmaceutical Ingredients, Excepients/Chemicals,

Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and
Equipments, Components and other Goods
The Imports under this part shall be subject to following conditions, namely.-
(i). The active pharmaceutical ingredients, Excepients /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 Excepients/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 Customs Act 1969.
Table A
(Active Pharmaceutical Ingredients)
S No Description HS Code Customs duty

(%)
(1) (2) (3) (4)
1 Flurbiprofen 2916.3990 5%
2 Aspirin 2918.2210 5%
3 Amlodipine 2933.3990 5%
5 Deferiprone 2933.3990 5%
6 Lamivudine 2933.3990 5%
7 Loratadine 2933.3990 5%
8 Pantoprazole Sodium (Injec Grade) 2933.3990 5%
9 Risedronate Sodium 2933.3990 5%
10 Fexofenadine 2933.3990 5%
11 Ebastine 2933.3990 5%
12 Isoniazid 2933.3990 5%
13 Omeprazole Pellets 2933.3990 5%
14 Moxifloxacin 2933.4990 3%
15 Protacine (Proglumet, Dimaleate) 2933.5990 5%
16 Sparfloxacin 2933.5990 5%
17 Atorvastatin 2933.9990 5%
23
18 Amiloride HCL 2933.9990 5%
19 Candesartan Cilextle 2933.9990 5%
20 Pheneramine Maleate 2933.9990 5%
21 Pioglitazone HCL 2934.1090 5%
22 Sulphanilamide 2935.9050 5%
23 Gliclazide 2935.9090 5%
24 Piperazine Anhydrous (Pharmaceutical grade). 2935.9090 5%
25 Celecoxib 2935.9090 5%
26 Glibenclamide 2935.9090 5%
27 Thiocolchicoside 2935.9090 5%
28 Hydrochlorothiazide 2935.9090 5%
29 Alfacalcidole 2936.9000 3%
30 (i) Amoxicillin sodium sterile BP 2941.1000 5%
(ii) Ampicillin sodium sterile USP/BP
(Pharmaceutical grade)
(iii) Bacampicillin HCL
(iv) Carbenicillin and its salts
(v) Carfecillin
(vi) Cloxacillin and its salts excluding sodium
(compacted/ powder form for oral use)
(vii) Flucloxacillin sodium
(viii) Pencillin V.Potassium
(ix) Benzyl pencillin sodium/potassium
(x) Cloxacillin sodium sterile USP/BP
(xi) Pencillin benzathin
(xii) Procaine pencillin G.fortified,
sodium/potassium
(xiii) Sultamicillia tosylate
(xiv) Sultamicillin (Pharmaceutical grade)
(xv) Ticarcilin disodium
(xvi) Piperacillin Sodium
31 Clarithromycin Powder 2941.5000 5%
32 Roxithromycin 2941.5000 5%
33 Clarithromycine Granules 2941.5000 5%
34 Azithromyein 2941.9090 5%
35 Fusidic Acid 2941.9090 5%
36 Gentamyein 2941.9090 5%
37 Rifampicin 2941.9090 5%
38 Ceftriaxone 2941.9090 5%
39 Cefotaxime 2941.9090 5%
40 D-Cycloserine 2941.9090 5%
41 Acrinol Pad 3005.9010 5%
42 Benzalkonium Chloride Pad (BKC) 3005.9090 5%
43 Sodium Casinate 3501.9000 5%
44 Activated Glucuronate 3824.9999 5%
45 Losartan Potassium 3824.9999 5%
46 Chondrotin Sulphate 3913.9090 5%
24
47 Polyethylene Film 3920.9900 5%
48 Acid Hypophosphorous: Respective 3%,5%
heading
Acid Pipmidc Trydae 5%
Acid Citric Anhydrous 5%
Propylparaben (Aseptoform-P) 5%
Methylparaben Aseptoform-M) 5%
Carbinoxamine Maleate 5%
Euflavine Bp (Acriflavine) 5%
Vancomycin Hcl 5%
Dextro-Methorph Hbr 3%
Acyclovir Usp 5%
Sodium Benzoate 3%
Sodium Sulfate 5%
Cupric Chloride 5%
Enoxacin Sesquihfrtae 5%
Mama Copolymer 5%
Sodium Valproate 3%
Sodium Cyclamate 5%
Magnesium Hydroxide Paste 5%
Diphenhydramine 3%
Alprazolam 3%
Bacitracin Usp Powder Microniz 5%
Chloromycetin Palmitate 5%
Chlorpheniramine Maleate 5%
Esmomeprazole Magnesium Ec 5%
Fluconazole 3%
Glipizide 5%
Neomycin Sulphate 5%
Polymyxin B Sulphate USP Micro 5%
Lorazepam 5%
Nystatin Usp Powder 5%
Ferric Pyrophosphate Nf 5%
Alprazolam 5%
Pyritinol Base Fine Powder 5%
Pyritinol Di-Hcl Mono Hydrate 5%
Bisacodyl 5%
Sodium Picosulphate 5%
Carbamazepine 5%
Co-Dergocrine Ms (Gram) A 01 5%
Clemastine Hydrogen Fumarate 5%
Calcium Lactobionate Oral 5%
Clamipramine Hcl Ep 5%
Imipramine Hydrochlor/Ds 01 5%
Oxcarbazepine Fine/Ds 05 5%
Calcium Lactobionate Special Grade 5%
Temazepam Usp 28/Ep 4th Ed 5%
25
Levocetirizine Dihydrochloride 5%
Bromocriptine Ms(G) Msa/Ds 01 5%
Pindolol Base/Ds Pur 5%
Clopamide Base/Ds 01 5%
Pindolol Base 5%
Nimesulide 5%
Enalapril Maleate Usp 23 5%
Cetirizin Dihydrocholoride Ep 5%
Famotidine 3%
Fluoxetine Hcl 5%
Doxycycline Hydrochloride Bp 5%
Captopril 5%
Simvastatin Ep 5%
Cefaclor Monohydrate 5%
Lactulose 3%
Albendazole - Human Grade 5%
Clobetasol Propionate 5%
Betamethasone Base 5%
Betamethasone 17-Valerate 5%
Bacitracin Zinc Bp (69 Mcg/Mg) 5%
Hydrcortisone Acetate Micronised 3%
Hydrocortisone Usp Micro 5%
Clotrimazole 3%
Clindamycin Phosphate 5%
Cetirizine Dihydrochloride 5%
Fluconazole 5%
Minocycline Hydrochloride 5%
Neomycin Sulph Bp 700 U/Mg Mic 5%
Nystatin (Mycostatin Micropul) 5%
Triprolidine Hcl B.P (94%) 5%
Ferrous Sulphate 3%
Polymyxin B Sulph Bp 8000 U/Mg 5%
Procyclidine Hcl 5%
Mupirocin 5%
Artemether 3%
Lumefantrine 3%
Desmoder H/Hexamethylen Di-Iso 5%
Erythrocin J 5%
Furosemide (Imp) 5%
Glimepiride Granules 0.606% (W/W (1 Mg) 5%
Ketoprofen 5%
26
Table B
(Excepients/Chemicals)
S No Description HS Code Customs Duty

(%)
(1) (2) (3) (4)
1 Worked grains of other cereals. (Pharmaceutical grade) 1104.2900 5%
2 Sterillisable maize (corn) starch (Pharmaceutical grade) 1108.1200 5%
3 Gum Benjamin BP (Pharmaceutical grade) 1301.2000 5%
4 (i). Balsam, Tolu BP/USP. 1301.9090 5%
(ii). Gum acacia powder BP
(iii). Gumbenzoin, Styrax, Tragacanth, Xanthan
(Pharmaceutical grades)
5 Other vegetable saps and extracts (Pharmaceutical grade) 1302.1900 5%
6 Other mucilages and thickeners (Pharmaceutical grade) 1302.3900 5%
7 (i). Rhubarb leaves or roots. 1404.9090 5%
(ii). Valerine roots (Pharmaceutical grade)
8 Refined palm kernel or babassu oil (Pharmaceutical 1513.2900 5%
grade)
9 Other fixed vegetable fats and oils (Pharmaceutical grade) 1515.1900 5%
10 Castor oil (Pharmaceutical grade) 1515.3000 5%
11 Vegetable fats and oils (Pharmaceutical grade) 1516.2010 5%
1516.2020
12 Sugar (pharmaceutical grade) if imported by manufacturer 1701.9910 5%
of pharmaceutical Products on the quantity to be
determined by Ministry of Health
13 (i). Dextrate(Pharmaceutical grade). 1702.3000 5%
(ii). Dextrose (injectable grade and pharmaceutical
grade)
14 Malt extract (Pharmaceutical grade) 1901.9010 5%
15 Ethyl alcohal 2207.1000 5%
16 (i). Sodium chloride (NaCl). 2501.0090 5%
(ii). Sodium chloride (injectable grade)
(Pharmaceutical grades)
17 Oils and other products of the distillation of high 2707.9990 5%
temperature coal tar (Pharmaceutical grade)
18 Liquid paraffin (Pharmaceutical grade). 2710.1995 5%
19 Plastibase (Pharmaceutical grade) 2710.9900 5%
20 Microcrystalline petroleum wax, ozokerite, lignite wax, 2712.9090 5%
peat wax and other mineral waxes (Pharmaceutical grade)
21 Iodine (Pharmaceutical grade) 2801.2000 5%
22 Boric acid (Pharmaceutical grade) 2810.0020 5%
23 Phosphorous pentachloride (Pharmaceutical grade) 2812.9000 5%
24 (i). Sodium hydroxide 2815.1100 5%
(ii). Sodium hydroxide solid or aqueous solution
25 Disodium sulphate (Pharmaceutical grade) 2833.1100 5%
27
26 Sodium sulphate anhydrous (Pharmaceutical grade) 2833.1900 5%
27 Sodium hydrogen carbonate (sodium bicarbonate) 2836.3000 5%
28 Dglucitol (Sorbitol) (Pharmaceutical grade). 2905.4400 5%
29 Acetone (Pharmaceutical grade) 2914.1100 5%
30 Formic acid (Pharmaceutical grade) 2915.1100 5%
31 Acetic acid 2915.2100 5%
32 Acetic anhydride (Pharmaceutical grade) 2915.2400 5%
33 Ethyl acetate (Pharmaceutical grade) 2915.3100 5%
34 Stearic acid (Pharmaceutical grade) 2915.7010 5%
35 (i). Butyl phthalate 2917.3410 5%
(ii). Dibutylphthalate (Pharmaceutical grade)
36 Hydroxy benzoic acid (Pharmaceutical grade) 2918.2900 5%
37 Propyl Paraben Sodium Salt 2918.2900 5%
38 {[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl amino}-4 2933.5990 5%
hydroxy-benzene acetic acid (HO-EPCP) (Pharma grade)
39 N-Methyl morpholine (Pharmaceutical grade) 2933.9100 5%
40 Methanone 2933.9100 5%
41 1-H-tetrazole-1-acetic acid[TAA](Pharmaceutical grade) 2933.9990 5%
42 (i). 2-Methyl-5-mercepto 1,3,4- hiazole[MMTD]; 2934.1090 5%
(ii). (Z)-2)2-aminothiazole-4-yl)-2-Tert- 5%
Butoxycarbonyl) methoxyimnno Acetic acid
(ATMA);
(iii). (Z)-2-(2-aminothaizole -4-yl)2-2(tert- 5%
Butoxycarbonyl)- isopropoxyimino Acetic
Acid[ATIBAA or ATBA;
(iv). Sin-methoxyimino Furanyl Acetic acid Ammonium 5%
Salt(SIMA);
(v). 7-{[2-Furany(sin- methoxyimino)acetyl] amino}-3- 5%
hydroxymethyl ceph-3-em-4- carboxyclic
acid(Pharma grade);
43 Mica Ester 2934.1090 5%
44 (+)-(IS,2S)-2-methylamino-1- phenylpropan-I-ol base 2939.4900 5%
45 Chlorophyll (Pharmaceutical grade) 3203.0090 5%
46 Edible ink (Pharmaceutical grade) 3215.1990 5%
47 Non-ionic surface-active agents 3402.1300 5%
48 Other surface-active agents (Pharma grade) 3402.1990 5%
49 (i). Alkyl aryl sulfonate. 3402.9000 5%
(ii). Ampnocerin “K” or “KS” (Pharma grade)
50 Casein 3501.1000 5%
51 (i)Modified starches (Pharmaceutical grade). 3505.1090 5%
(ii)Rich starch
52 Pencillin G. Amidase enzyme 3507.9000 5%
53 Activated carbon (Pharmaceutical grade). 3802.1000 5%
54 Other activated natural mineral products (Pharmaceutical 3802.9000 5%
grade).
55 Stearic acid (Pharmaceutical grade) 3823.1100 5%
56 Industrial fatty alcohols (Pharmaceutical grade) 3823.7000 5%
28
57 Polyglyceryl ricinoleates (Pharmaceutical grade) 3907.9900 5%
58 Cellulose nitrates non-plasticised 3912.2010 5%
Table C
(Drugs)
Customs duty
S No Description HS Code
(%)
(1) (2) (3) (4)
1 Dextrose (injectable grade and pharma grade) 1702.3000 10%
2 Sodium chloride (injectable grade) (Pharmaceutical grade). 2501.0090 5%
3 Oseltamivir 2922.4990 0%
4 Zanamivir 2924.2990 0%
5 All types of vaccines, Interferon and medicines for Respective 0%
Hepatitis. headings
6 All vaccines and antisera Respective 0%
headings
7 Antihemophilic factor ix (Human) 3002.2090 0%
8 Blood fraction & immunological products (biological 3002.2090 0%
products) including rabies immunological (150 IU per ml)
(Human)
9 Factor viii & plasma derived fibrin sealant. (Human) 3002.2090 0%
10 Hepatits B immunoglobuline (Human) 3002.2090 0%
11 Human albumin (Human) 3002.2090 0%
12 Intravenous immunoglobuline (Human) 3002.2090 0%
13 Intramuscular immunoglobuline (Human) 3002.2090 0%
14 Tatanus immunoglobuline (250 IU/ml) (Human) 3002.2090 0%
15 Injection Anti-Dimmunoglobulin (human) 300mcg/vial 3002.9010 0%
16 Medicinal eye Drops 3004.9050 10%
17 Ointments, medicinal 3004.9060 10%
18 Alfacalcidole Injection 3004.9099 0%
19 All medicines of cancer. An illustrative list is given below, 3004.9099 0%
namely:-
(i). Aminoglutethimide
(ii). Anastrazole
(iii). Asparaginase
(iv). Azathioprine
(v). BCG strain 2-8x108 CFU per vial
(vi). Belomycin
(vii). Bevacizumab
(viii). Bicalutamide
(ix). Bortezomib
(x). Busulfan
(xi). Capecitabine
(xii). Carboplatin
(xiii). Cetuximab
(xiv). Chlorambucil
29
(xv). Chlormethine
(xvi). Cisplatin
(xvii). Cladribine
(xviii). Cyclophosphamide
(xix). Cyproterone acetate
(xx). Cytarabine
(xxi). Dacarbazine
(xxii). Dactinomycin
(xxiii). Danunorubicin
(xxiv). Docetaxel Trihydrate
(xxv). Diethylstilbestrol-Diphosphate Sodium
(xxvi). Disodium Clodronate tetrahydrate
(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). Lomustine
(xlix). Medroxyprogesterone
(l). Megestrol
(li). Melphalan
(lii). Mercaptopurine
(liii). Methotrexate
(liv). Mitomycine
(lv). Mitoxantrone
(lvi). Octreotide
(lvii). Ondensetron
(lviii). Oxaliplatin
(lix). Paclitaxel
(lx). Pemetrexed
(lxi). Procarbazine
30
(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) 5%
(lxxvi). Temozolomide 0%
20 All medicines of Cardiac. An illustrative list is given below, 3004.9099 0%
namely:-
(i). Abeiximab
(ii). Adenosine
(iii). Contrast Media for angiography MRI (lopamidol
and lohexol Inj. and etc.)
(iv). Dopamine/Dobutamiune
(v). Glyceryl trinitrate infusion or tablets
(vi). Iso sorbid Injection 8(Mono/dinityrate)]
(vii). Heparin
(viii). Lopromide (Ultravist)
(ix). Nitroglycerine spray
(x). Nitroglycerin tablets
(xi). Streptokinase
(xii). Sodium Amidotrizoate Meglumine
Amidotrizoate (Urograffin)
(xiii). Reteplase (Thrombolytic treatment of suspected
myocardial infarction)
(xiv). Urokinase
21 All medicines for HIV/AIDS. An illustrative list is given 3004.9099 0%
below, namely:-
(i). Atazanavir
(ii). Darunavir
(iii). Diadanosine
(iv). Efavirenz
(v). Indinavir
(vi). Lamivuldine
(vii). Lopinavir
(viii). Navirapine
(ix). Nelfinavir
(x). Ritonavir
(xi). Saquinavir
(xii). Stavudine
(xiii). Zaduvidine
(xiv). Zalcitabine
31
22 All medicines for thalassaemia. An illustrative list is given 3004.9099 0%
below, namely:-
(i). Deferasirox
(ii). Defriprone
(iii). Desferrioxamine Mesylate
23. Drug used for kidney dialysis and kidney transplant, 3004.9099 0%
Hemodialysis solution/ concentrate and Peritoneal dialysis
solution/concentrate, List of drugs is given below, namely:-
(i). Azathioprin
(ii). Basilliximab
(iii). Cyclosporine
(iv). Daclizumab
(v). Everolimus
(vi). Muromonab-CB3
(vii). Mycophenolic acid
(viii). Mycophenolic acid and its salts
24 Beclomethasone Aerosol/Vials 3004.9099 0%
25 Cyclosporine Injection 3004.9099 0%
26 Cyclosporine Microemulsion Cap/Solution and etc 3004.9099 0%
27 Erythropoietin Injection, Epoetinbeta Erythopotin alpha 3004.9099 0%
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 Injection 3004.9099 0%
32 Analgesic Medicated Plaster 3005.9090 0%
Table D
(Packing Materials/Raw Materials for Packing/Bandages)
Customs duty
S No Description HS Code
(%)
(1) (2) (3) (4)
1 Blood Bags CPDA-1: With blood transfusion set pack in Respective 0%
Aluminum foil with set. Heading
2 Surgical tape in jumbo rolls 3005.1010 5%
3 Cetylpyridinium chloride pad 3005.9090 5%
4 Polyacrylate (Acrylic Copolymers) 3906.9090 5%
5 PVC non-toxic tubing (Pharmaceutical grade) 3917.2390 5%
6 PVC lay flat tube material grade (Pharmaceutical grade) 3917.3100 5%
7 Pre-printed polypropylene tubes with tamper proof closures 3917.3910 3%
(with or without dessicant) indicating particulars of
registered drug and manufacturer (Pharmaceutical grade)
8 Other self-adhesive plates, sheets, film, foils, strip and 3919.1090 5%
other flat shapes of plastic (Pharmaceutical grade)
9 Rigid PVC Film (Pharmaceutical grade) 3920.4910 10%
10 PVC/PVDC (Pharmaceutical grade) 3920.4990 5%
11 (i). Plastic eye baths. 3923.1000 5%
(ii). Printed viskerings (Pharmaceutical grade)
32
12 Printed poly bags for infusion sets (Pharma grade) 3923.2100 5%
13 Non-toxic plastic bags for I.V. solutions and other infusions 3923.2900 5%
14 Plastic nebulizer or dropper bottles (Pharma grade). 3923.3090 5%
15 Stopper for I.V. Solutions (Pharmaceutical grade). 3923.5000 5%
16 Piston caps 3926.9099 5%
17 (i) 13 mm Rubber stoppers for injections. 4016.9990 5%
(ii) 20 mm and 32 mm Rubber stopper for injections
18 Collagen strip (catgut) (Pharmaceutical grade) 4206.0000 5%
19 Medical bleached craft paper with heat seal coating 4810.3900 5%
20 (i) Self adhesive paper and paper board. 4811.4100 5%
(ii) Cold seal coated paper (Pharmaceutical grade)
21 Paper and paper board coated, impregnated or covered 4811.5990 5%
with plastic (Pharmaceutical grade)
22 Paper Core for Surgical Tape (Pharmaceutical Grade) 4822.9000 5%
23 (i) Other packing containers, including record sleeves 4819.5000 5%
(ii) Glassine sleeve (Pharmaceutical grade)
24 Laminated heat sealable paper 4811.4900 5%
25 Kraft paper (wax coated) 4811.6010 5%
26 Non woven paper 4811.9000 5%
27 Non woven fabric 5603.9200 5%
5603.9300
28 Coated Fabric 5903.9000 5%
29 Empty glass infusion bottle with and without graduation 7010.9000 5%
USP II (Pharmaceutical grade)
30 (i) Neutral glass cartridges with rubber dices and 7010.9000 5%
plungers and aluminium seals.
(ii) Neutral glass vials 1-2 ml U.S.P-1.
(iii) Moulded glass vials U.S.P. Type III (for antibiotics Inj-
powder).
(iv) Glass bottle USP type I.
(v) Neutral, clear glass, USP type I (pre- sterilized) close
mouth.
(vi) Moulded glass vials (Pharmaceutical grade)
31 (vii) Aluminum foil, “printed” coated with mylar polyester 7607.1990 5%
or surlyn monomer resin on one side and vinyl 7607.2000
coating on the other side indicating particulars of
drugs and manufacturers (Pharmaceutical grade).
(viii) Aluminum foil printed, indicating particulars of drugs
and manufacturers in rolls for wrapping.
(ix) Printed Aluminium Foil for Sachet/I.V. Infusion Bag]
(x) Printed Alu+Alu-Cold forming Aluminium Foil bearing
the particulars of drugs and manufacturers
Pharmaceutical grade].
(xi) Aluminium Foil coated with nucryl resin Top and
bottom
33
(xii) 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. 8309.9000 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)
34 Eyeless sutures needles (Pharmaceutical grade) 9018.3200 5%

35 Non-toxic plastic bags for I.V. solutions of dextrose and 9018.3910 5%
other infusions (Pharmaceutical grade)
Table E
(Diagnostic Kits/Equipments)
S No Description HS Code Customs duty

(%)
(1) (2) (3) (4)
1 4C Es Trionyx 3822.0000 5%
2 5C Cell control Lnormal 3822.0000 5%
3 Albumin bcg 3822.0000 5%
4 Alkaline phosphatase (Alb) 3822.0000 5%
5 Ammonia Modular 3822.0000 5%
6 Aslo tin 3822.0000 5%
7 Bilirubin kit 3822.0000 5%
8 Blood cancer kit 3822.0000 5%
9 Blood glucose test strips 3822.0000 5%
10 Bovine precision multi sera 3822.0000 5%
11 Breast cancer kit 3822.0000 5%
12 CBC Reagent (For hematology analyzer) Complete blood 3822.0000 0%
count reagent
13 Cervical cancer/HPV kit 3822.0000 5%
14 Ck creatinin kinase (mb) 3822.0000 5%
15 Ck nac 3822.0000 5%
16 Control 3822.0000 5%
17 Control Sera 3822.0000 5%
18 Cratinin sysi 3822.0000 5%
19 Crp control 3822.0000 5%
20 Detektiion cups 3822.0000 5%
21 DNA SSP DRB GenricIC 3822.0000 5%
22 Elisa Eclia Kit 3822.0000 0%
34
23 Ferritin kit 3822.0000 5%
24 Glulcose kit 3822.0000 5%
25 HCV 3822.0000 5%
26 HCV amp 3822.0000 5%
27 Hcy 3822.0000 5%
28 Hdl Cholesterol 3822.0000 5%
29 Hdl/ldl chol 3822.0000 5%
30 HEV (Hepatitis E virus) 3822.0000 5%
31 HIV Kits 3822.0000 5%
32 Hla B27 3822.0000 5%
33 I.C.T. (Immunochromatographic kit) 3822.0000 0%
34 ID-DA Cell 3822.0000 5%
35 Ige 3822.0000 5%
36 Immunoblast (western blot test). 3822.0000 0%
37 Inorganic Phosphorus kit 3822.0000 5%
38 ISE Standard 3822.0000 5%
39 Kit amplicon kit (for PCR) 3822.0000 5%
40 Kit for vitamin B12 estimation 3822.0000 5%
41 Kits for automatic cell separator for collection of platelets 3822.0000 0%
42 Lac 3822.0000 5%
43 Lc hsv 3822.0000 5%
44 Ldh kit (lactate dehydrogenase kit) 3822.0000 5%
45 Lipids 3822.0000 5%
46 Liss Coombs 3822.0000 5%
47 NA/K/CL 3822.0000 5%
48 Oligo 3822.0000 5%
49 Pac 3822.0000 5%
50 PCR kits 3822.0000 0%
51 Pregnancy test 3822.0000 5%
52 Protein kit 3822.0000 5%
53 Proteins 3822.0000 5%
54 Reticulocyte count (control) Retic C Control 3822.0000 5%
55 Ring 3822.0000 5%
56 Standard or calibrator 3822.0000 5%
57 Strips for sugar test 3822.0000 5%
58 Tina quant 3822.0000 5%
59 Typhoid kit 3822.0000 5%
60 U 3822.0000 5%
61 U/CSF 3822.0000 5%
62 Ua plus 3822.0000 5%
63 UIBC (Unsaturated iron binding capacity) 3822.0000 5%
64 Urea uv kit 3822.0000 5%
65 Urine Analysis Strips 3822.0000 5%
66 Urine test strips 3822.0000 5%
67 Vitros Diagnostic kit 3822.0000 5%
35
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 24 of Table;
(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial
number 26 of Table;
(c) Ministry of Live Stock and Dairy Development, in case of goods, specified against serial
number 15 and 20 of Table;
(ii) the importer shall file the Goods Declaration online through Pakistan Customs Computerized
System where operational, and through a normal hard copy in the Collectorates/Custom-
stations, in which the Pakistan Customs Computerized System is not operational as yet.
(iii) in already computerized Collectorates and Custom-stations where the Customs Computerized
System is not yet operational, the Director Reforms and Automation or any other authorized
officer shall feed the requisite information about clearance/release of goods under this
notification in the Customs Computerized System on daily basis, and the data obtained from
the Custom-stations, which have not yet been computerized, on weekly basis.
Table
Sr. Description PCT Code Customs Condition

No. duty (%)
(1) (2) (3) (4) (5)
1 Hatching (Fertilized) egg 0407.1100 3% Nil
for grandparent and parent
stock of Gallus domesticus
(chicken)
1A Fresh and Dry Fruits from 08.00 10% Of Afghanistan origin and imported from
Afghanistan Afghanistan
1B Spices (Mixtures referred 0910.9100 11% If imported by units certified by Ministry

to in Note 1(b) to Chapter of National Food Security and Research
9) to be vertically integrated poultry
processing units engaged in production
of value added chicken products
2 Wheat 10.01 0% Nil
36
3 Sunflower seeds 1206.0000 0% For sowing purpose only as certified by
Ministry allocated with the business of
national food security and research.
4 Mustard seeds 1207.5000 0% -do-
5 Canola seeds 1205.9000 0% -do-
5A Carrageenan Food Gel 1302.3900 11% If imported by units certified by Ministry

of National Food Security and Research
to be vertically integrated poultry
of value added chicken products.
6 Cane Sugar 1701.1390 0% If imported by private sector

1701.1400
7 Beet Sugar 1701.1200 0% If imported by private sector
8 White crystalline cane 1701.9910 0% Nil

sugar
9 White crystalline beet 1701.9920 0% Nil
sugar
9A Mixes and doughs for the 1901.2000 11% If imported by units certified by Ministry
preparation of bakers’ of National Food Security and Research
wares of heading 19.05 to be vertically integrated poultry
9B Food preparations 1901.9020 16% -ditto-
1901.9090
9C Bread crumbs 1905.9000 16% -ditto-
9D Sauces and preparation 2103.9000 16% -ditto-

therefor, mixed condiments
and mixed seasonings
10 Sodium Iron (Na Fe 2106.9070 0% Nil

EDTA), and other premixes 2829.9000
of Vitamins, Minerals and 2936.9000
Micro- nutrients (food
grade)
11 Growth promoter premix 2309.9020 10% Nil

12 Vitamin premix 2309.9020 10% Nil
13 Choline Chloride 2309.9020 10% Nil
14 Mineral premix 2309.9020 10% Nil
15 Cattle Feed Premix 2309.9020 10% This facility shall be available for dairy
sector, subject to certification by the
Ministry of Livestock and Dairy
Development.
37
16 Vitamin B12 (feed grade) 2309.9090 10% Nil
17 Vitamin H2 (feed grade) 2309.9090 10% Nil
18 Fish and Shrimp Feed 2309.9090 0% Nil
19 Poultry feed preparation 2309.9090 10% Nil
(coccidiostats)
20 Calf Milk 2309.9090 10% This facility shall be available for dairy
Replacer(CMR)(color sector, subject to certification by the
dyed) Ministry of Livestock and Dairy
Development.
21 Chrysotile Asbestos 2524.9000 15% If imported by the manufacturers of
Powder Coatings subject to annual quota
determination by the Input Output Co-
efficient Organization (IOCO).
22 Bituminous Coal 2701.1200 3% If imported by coal based power projects
having an implementation agreement
with the Government of Pakistan
23 Coal (Other) 2701.1900 3% -do-
24 Phosphoric acid 2809.2010 0% If imported by the Phosphatic Fertilizer

Industry, notified by the Ministry of
Industries.
25 Ethylene 2901.2100 3% If imported by industrial consumers for

self consumption
26 Para xylene, 2902.4300 0% If imported by M/s. Lotte Chemical
Acetic acid 2915.2100 Pakistan Ltd.
27 Ethylene Dichloride 2903.1500 3% If imported by industrial consumers for

self consumption
28 Ethylene glycol 2905.3100 0% Nil
(ethanediol) (MEG)
29 PTA 2917.3610 5% Nil
30 Furazolidone (feed grade) 2934.9910 10% Nil
30A Paprika Liquid 3203.0090 11% If imported by units certified by Ministry
31 Stamping Foils 3212.1000 0% Nil
31A Chilli Extract 3302.1090 3% If imported by units certified by Ministry

32 Fatty Alcohol Ethoxylate 3402.1300 5% If imported by manufacturers of Sodium

Lauryl Ether Sulphate, registered under
the Sales Tax Act, 1990.
33 (i). Adhesives based on 3506.9190 11% If imported by the manufacturers of
polymers or rubbers Diapers registered under the Sales Tax
(ii). Hot melt adhesives Act, 1990 subject to annual quota
38
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
34 Products registered under 3808.9170 0% Nil
the Agriculture Pesticides
Ordinance, 1971
35 Other pesticides 3808.9199 0% Nil
36 Herbicides, anti-sprouting 3808.9310 0% Nil

products and plant growth
regulators
37 Herbicides, anti-sprouting 3808.9390 0% Nil
products and plant growth
regulators
38 Other 3808.9990 0% Nil

39 Linear Alkyl Benzene 3817.0000 0% Nil
40 Pet Resin Bottle Grade 3907.6120 8.5% Nil
3907.6920
41 Polyester Resin 3907.9900 15% If imported by the manufacturers of
Powder Coatings registered under the
Sales Tax Act, 1990 and subject to
annual quota determination by the IOCO.
42 Polyamide-6, -11, -12, -6, 3908.1000 3% Nil
6, -6, 9, -6, 10 or -6, 12
43 Other polyamides in 3908.9000 3% Nil
primary form
44 Poly (methylene phenyl 3909.3100 5% Nil
isocyanate) (crude MDI,
polymeric MDI)
45 Pre-laminated Tape 3919.1090 16% If imported by the manufacturers of
3920.9900 16% Diapers registered under the Sales Tax
Act, 1990 subject to annual quota
46 Frontal Tape 3919.9090 16% -do-
3920.9900 16%
47 PE + NW laminate sheet 3920.1000 16% -do-
48 Poly back sheet 3920.1000 16% -do-

3920.9900
49 Plastic Film (Medical 3920.2040 10% If imported by the manufacturers of

grade) 3921.9090 Disposable/Auto disable syringes
registered under the Sales Tax Act, 1990
and subject to annual quota
determination by the IOCO.
39
50 Uncoated Film of Poly 3920.6200 11% If imported by the manufacturers of
(ethylene terephthalate) Metalized Yarn registered under the
Sales Tax Act, 1990 subject to annual
quota determination by the IOCO.
51 Perforated Poly Film 3920.9900 16% If imported by the manufacturers of
Diapers registered under the Sales Tax
Act, 1990 subject to annual quota
52 Waist Band Barrier 3921.9090 16% -do-
53 Raw Hides & Skins 41.01 0% Nil
54 Raw Skins 41.02 0% Nil
55 Other Raw Hides and 41.03 0% Nil

Skins (excluding
4103.3000)
56 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.
57 Uncoated paper and 4805.9290 15% If imported by the Liquid food packaging
paperboard industry for dairy and juices registered
under the Sales Tax Act, 1990, and
subject to annual quota determination by
the IOCO.
58 Yarn of nylon or other 5402.4500 7% Nil

polyamides
59 Yarn of viscose rayon, 5403.3100 5% Nil
untwisted or with a twist
not exceeding 120 turns
per meter
60 Of polyesters 5501.2000 6.5% Nil
61 Acrylic or modacrylic 5501.3000 6.5% Nil
62 Of polypropylene 5501.4000 6.5% Nil
63 Filament tow of other 5501.9000 6.5% Nil

polymers
64 Artificial filament tow 5502.9090 6.5% Nil
65 Of polyesters not 5503.2010 7% Nil

exceeding 2.22 decitex
66 Of other polyester 5503.2090 6% Nil
40
68 Of polypropylene 5503.4000 6.5% Nil
69 Other synthetic staple fibre 5503.9000 6.5% Nil
70 Of synthetic fibers 5505.1000 6.5% Nil
71 Of artificial fibers 5505.2000 6.5% Nil
72 Of polyesters 5506.2000 6.5% Nil
74 Other synthetic staple fibre 5506.9000 6.5% Nil
75 Non wovens, whether or 5603.1100 11% If imported by the manufacturers of

not impregnated, coated, 5603.1200 Diapers registered under the Sales Tax
covered or laminated for Act, 1990 subject to annual quota
man-made filaments. determination by the IOCO and
76 Acquisition layer 5603.9200 16% -do-
77 Loop pile fabric 6001.2210 16% -do-

6001.2290
78 Silver 71.06 0% Nil
79 Gold 71.08 0% Nil
80 Carbon Steel Strips of 7226.9200 11% If imported by safety blades

thickness 0.09 to 0.1 mm manufacturers registered under the
and width 22.2 to 22.4 mm Sales Tax Act, 1990, as per quota
determined by IOCO.
81 Bicycle Chain Parts 7315.1990 15% If imported by Bicycle chain
manufacturers registered under the
Sales Tax Act, 1990 as per quota
determined by IOCO.
82 Aluminium Wire not alloyed 7605.1900 11% If imported by the manufacturers of
Metalized Yarn registered under the
Sales Tax Act, 1990 subject to annual
quota determination by the IOCO.
82A CKD kits for compression- 8408.9000 3% This concession is only available to those
ignition internal combustion parts of CKD kits as are not
piston engines (diesel manufactured locally if imported by local
engines of 3 HP to 36 HP) manufacturers / assemblers of these
engines.
82B Permanent magnets of 8505.1100 0% If imported by local manufacturers of DC

metal Fans subject to annual quota determine
by IOCO.
83 Lead Acid Batteries for 8507.2010 11% If imported by Telecom companies

Telephone Exchanges registered with Pakistan
Telecommunication Authority
41
84 Cellular Mobile Phone 8517.1210 0% Nil
85 Machines for the reception, 8517.6210 0% Nil

conversion and 8517.6220
transmission or 8517.6230
regeneration of voice, 8517.6240
images or other data, 8517.6250
including switching and 8517.6260
routing apparatus 8517.6290
86 (i) Set top boxes for 8517.6950 11% Subject to type approval by PEMRA. This
gaining access to concession will be available till 30-06-
internet 2018.
(ii) TV broadcast 8525.5020

transmitter
(iii) Reception apparatus 8528.7110

for receiving satellite
signals of a kind used
with TV (satellite dish
receivers)
(iv) Other set top boxes 8528.7190

8528.7290
87 (i). Electronic integrated 8542.3900 0% If imported by SIM and Smart Card

circuits (SIM Chip) manufacturers registered under Sales
Tax Act, 1990, as per quota determined
by IOCO as per procedure prescribed in
(ii). Magnetic sheets 8519.8190 5% SRO 565(I) /2006.
(iii). Glue Tape Lamination 5807.1030 5%

for dye bonding of chip
(iv). Polyvinyl Chloride 3920.4910 5%

(PVC) Rigid Film
(v). Biaxially Oriented 3920.2040 5%

Polypropylene (BOPP)
film, laminated
88 Ships and other floating 8901.1000 0% The exemption shall be available up to

crafts including tugs, 8901.2000 the year 2020, subject to the condition
survey vessels and other 8901.3000 that the ships and crafts are used for the
8901.9000 purpose for which they were procured,
specialized crafts
8902.0000 and in case such ships and crafts are
purchased or bare-boat 8904.0000 used for demolition purposes, full
chartered by a Pakistani 8905.1000 customs duties and other charges
entity and flying Pakistani 8905.2000 applicable to ships and crafts purchased
42
flag. 8905.9000 for demolition purposes shall be
8906.1000 chargeable.
8906.9000
8907.9000
89 Defence stores, excluding 93.00 & 15% If imported by the Federal Government
those of the National Respective for the use of Defence Services whether
Logistic Cell headings the goods have been imported against
foreign exchange allocation or otherwise.
90 Paper for printing of Holy Respective 0% If imported by Federal or a Provincial

Quran heading Government institution for printing of
Holy Quran.
Part- IV
Imports of Machinery and Equipment for Textile Sector
TABLE
S.No. PCT Code Rate of Duty Condition
(1) (2) (3) (4)
Machinery and equipment, not manufactured
1. 8443.1951 0% locally, If imported by Textile industrial units
registered with Ministry of Textile Industry
2. 8444.0000 0% -do-
3. 8445.1100 0% -do-
4. 8445.1200 0% -do-
5. 8445.1300 0% -do-
6. 8445.1910 0% -do-
7. 8445.1990 0% -do-
8. 8445.2000 0% -do-
9. 8445.3000 0% -do-
10. 8445.4010 0% -do-
11. 8445.4020 0% -do-
12. 8445.4030 0% -do-
13. 8445.4090 0% -do-
14. 8445.9000 0% -do-
15. 8446.1000 0% -do-
16. 8446.2100 0% -do-
17. 8446.2900 0% -do-
18. 8446.3000 0% -do-
19. 8447.1100 0% -do-
20. 8447.1200 0% -do-
21. 8447.2000 0% -do-
22. 8447.9010 0% -do-
43
23. 8447.9090 0% -do-
24. 8448.1100 0% -do-
25. 8448.1900 0% -do-
26. 8449.0000 0% -do-
27. 8451.1000 0% -do-
28. 8451.2900 0% -do-
29. 8451.3000 0% -do-
30. 8451.4010 0% -do-
31. 8451.4020 0% -do-
32. 8451.4030 0% -do-
33. 8451.5000 0% -do-
34. 8451.8010 0% -do-
35. 8451.8020 0% -do-
36. 8451.8030 0% -do-
37. 8451.8040 0% -do-
38. 8451.8050 0% -do-
39. 8451.8060 0% -do-
40. 8451.8070 0% -do-
41. 8451.8090 0% -do-
42. 8452.2100 0% -do-
43. 8452.2900 0% -do-
Explanation: - For the purpose of this Part the expression “excluding those manufactured locally” means
the goods which are not included in the list of locally manufactured goods specified in General Order
issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering
Development Board.
Part-V
Import of Automotive Vehicles (CBUs)

Under Automotive Development Policy (ADP) 2016-21
TABLE
S.No. Description PCT Code Customs Duty

(1) (2) (3) (4)
1. Agricultural Tractors, having an engine capacity 8701.9220 15%
exceeding 26 kW but not exceeding 75kW 8701.9320
2. Agricultural Tractors (other than mentioned at S. No. 1 8701.9100 10%
above) 8701.9400
8701.9500
3. Fully dedicated LNG buses (CBU) 8702.9030 1%
4. Fully dedicated LPG buses (CBU) 8702.9040 1%
5. Fully dedicated CNG buses (CBU) 8702.9050 1%
8702.2090
6. Hybrid Electric Vehicle (HEV) (CBU) 1%
8702.3090
7. Hybrid Electric Vehicle (HEV) (CBU) 8704.2214 1%
8704.2294
8704.2340
8704.3240
8. Trailers 87.16 15%
44
Part-VI
Imports of Aviation Related Goods

i.e. Aircrafts and Parts etc. by Airline Companies/Industry
under National Aviation Policy 2015
Note:- For the purposes of this Part, the following conditions shall apply besides the conditions as
specified in column (5) of the Table below:-
(i) the Chief Executive, or the person next in hierarchy duly authorized by the Chief
Executive or Head of the importing company shall certify that the imported goods/items
are the company’s 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;
(ii) the exemption shall be admissible on production of certificate by the Aviation Division,
Government of Pakistan to the effect that the intending importer is operating in the
country or intends to operate in the county in the airline sector;
(iii) the list of imported items is duly approved by the Aviation Division, Government of
Pakistan in line with Policy Framework approved by the Government of Pakistan;
(iv) the Chief Executive, or the person next in hierarchy duly authorized by the Chief
Executive or Head of the importing company shall furnish an undertaking to the customs
authority at the time of import that the goods imported shall be used for the purpose as
defined/notified by the Aviation Division, Government of Pakistan under the Aviation
Policy; and
(v) in case of deviation from the above stipulations, the Collector of Customs shall initiate
proceedings for recovery of duty and taxes under the relevant laws.
TABLE
S. No. Description of goods PCT Code Customs-duty Special Condition

(1) (2) (3) (4) (5)
1. Aircraft 8802.4000 0% Whether imported or
acquired on wet or dry lease.
In case of M/s Pakistan
International Airlines
Corporation this exemption
shall be admissible on and
from the 19th March, 2015.
2. Spare parts Respective 0% For use in aircraft, trainer
headings aircraft and simulators.
3. Maintenance Kits Respective 0% For use in trainer aircraft
headings (8802.2000 & 8802.3000).
4. Machinery, equipment Respective 0% For setting up Maintenance,
& tools headings Repair & Overall (MRO)
workshop by MRO company
recognized by Aviation
Division.
45
5. Machinery, equipment, Respective 0% On one time basis for
operational tools, headings exclusive use of New/
furniture & fixture Greenfield airports by
company authorized by
Aviation Division.
6. Aviation simulators Respective 0% On one time basis for
headings aircrafts by airline company
recognized by Aviation
Division.”
Part-VII
Miscellaneous
Table-A
S. No. DESCRIPTION PCT CODE Customs

duty (%)
1. Ostriches 0106.3300 0
2. Live (baby) Fish for breeding in commercial fish farms 0301.9100 0
0301.9200
0301.9300
0301.9400
0301.9500
0301.9900
3. Potatoes 0701.9000 0
4. Tomatoes, fresh or chilled. 0702.0000 0
5. Onions and shallots 0703.1000 0
6. Garlic 0703.2000 0
7. Cauliflowers and headed broccoli 0704.1000 0
8. Peas (Pisum sativum) 0713.1000 0
9. Grams (dry whole) 0713.2010 0
10. Grams split 0713.2020 0
11. Other 0713.2090 0
12. Beans of the species Vigna mungo (L.)Hepper or Vigna 0713.3100 0
radiata (L.)Wilczek
13. Small red (Adzuki) beans (Phaseolus or vigna angularis) 0713.3200 0
14. Kidney beans, including white pea beans (Phaseolus 0713.3300 0
vulgaris)
15. Bambara beans (Vigna subterranea or Voandzeia 0713.3400 0
subterranea)
16. Cow peas (Vigna unguiculata) 0713.3500 0
17. Green beans (dry whole) 0713.3910 0
18. Green beans (split) 0713.3920 0
19. Other 0713.3990 0
20. Dry whole 0713.4010 0
21. Split 0713.4020 0
22. Broad beans (Vicia faba var. major) and horse beans (Vicia 0713.5000 0
faba var. equina, Vicia faba var.minor)
23. Pigeon peas (Cajanus cajan) 0713.6000 0

24. Black matpe (dry whole) 0713.9010 0
46
25. Mash dry whole 0713.9020 0
26. Mash split or washed 0713.9030 0
27. Other 0713.9090 0
28. Aviation spirit 2710.1220 0
29. Spirit type jet fuel 2710.1230 0
30. Kerosene 2710.1911 0
31. J.P.1 2710.1912 0
32. J.P.4 2710.1913 0
33. Other 2710.1919 0
34. Light diesel oil 2710.1921 0
35. Spin finish oil 2710.1998 0
36. Natural gas 2711.1100 0
37. Propane 2711.1200 0
38. Butanes 2711.1300 0
39. Ethylene, propylene, butylene and butadiene 2711.1400 0
40. L.P.G. 2711.1910 0
41. Natural gas 2711.2100 0
42. Urea, whether or not in aqueous solution 3102.1000 0
43. Ammonium sulphate 3102.2100 0
44. Other 3102.2900 0
45. Ammonium nitrate, whether or not in aqueous solution 3102.3000 0
46. Mixtures of ammonium nitrate with calcium carbonate or 3102.4000 0
other inorganic non fertilising substances
47. Crude 3102.5010 0
48. Other 3102.5090 0
49. Double salts and mixtures of calcium nitrate and ammonium 3102.6000 0
nitrate
50. Mixtures of urea and ammonium nitrate in aqueous or 3102.8000 0
ammoniacal solution
51. Other, including mixtures not specified in the foregoing 3102.9000 0
subheadings
52. Superphosphates 3103.1100 0
3103.1900
53. Other 3103.9000 0
54. Potassium chloride 3104.2000 0
55. Potassium sulphate 3104.3000 0
56. Other 3104.9000 0
57. Goods of this Chapter in tablets or similar forms or in 3105.1000 0
packages of a gross weight not exceeding 10 kg
58. Mineral or chemical fertilisers containing the three fertilising 3105.2000 0
elements nitrogen, phosphorus and potassium
59. Diammonium hydrogenorthophosphate (diammonium 3105.3000 0
phosphate)
60. Ammoniumdihydrogen orthophosphate (monoammonium 3105.4000 0
phosphate) and mixtures thereof with diammonium
hydrogenorthophosphate (diammonium phosphate)
61. Containing nitrates and phosphates 3105.5100 0
62. Other 3105.5900 0
63. Mineral or chemical fertilisers containing the two fertilising 3105.6000 0
elements phosphorus and potassium
64. Other 3105.9000 0
65. Water quality testing kits 3822.0000 0
66. Holy Quran(Arabic text with or without translation) 4901.9910 0
67. Digital Quran 8523.8050 0
47
Table-B
Sr. Description PCT Code Customs Condition

No. duty %
1 Cocoa powder, not containing added sugar or 1805.0000 5 Nil
other sweetening matter.
2 Unmanufactured tobacco; tobacco refuse 2401.0000 5 Nil
3 Bituminous Coal 2701.1200 5 Nil
4 Coal (other) 2701.1900 5 Nil
5 Furnace-oil 2710.1941 5 Nil
6 Polymers of ethylene, in primary forms 3901.0000 5 Nil
7 Polymers of propylene or of other olefins, in 3902.0000 5 Nil
primary forms
8 Yarn and film grades 3907.6110 5 Nil
3907.6910
9 Newsprint in rolls or sheets 4801.0000 5 If imported by
newspaper or
periodical
publishers certified
by the All Pakistan
Newspaper Society
(APNS).
10 Cotton yarn 52.05 5 Nil
52.06
11 Semi-finished products of iron or non-alloy 7207.0000 5 Nil
steel
12 U sections of a height exceeding 150 mm 7216.3110 5 Nil
13 I sections of a height exceeding 200 mm 7216.3210 5 Nil
14 H sections of a height exceeding 250 mm 7216.3310 5 Nil
15 L or T sections (of a height exceeding 150 7216.4010 5 Nil
mm
16 Wire of stainless steel. 7223.0000 5 Nil
17 Other alloy steel in ingots or other primary 7224.0000 5 Nil
forms; semi- finished products of other alloy
steel.
18 Of high speed steel 7227.1000 5 Nil
19 Bars and rods, of high speed steel 7228.1000 5 Nil
20 Other 7228.2090 5 Nil
21 Other 7228.3090 5 Nil
22 Other bars rods, not further worked than 7228.4000 5 Nil
forged
23 Other bars and rods, not further worked than 7228.5000 5 Nil
cold- formed or cold- finished
24 Other bars and rods 7228.6000 5 Nil.”.
*****
48

Fifth Schedule To The Customs Act

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THE FIFTH SCHEDULE

[see section 18(1A)]

Imports of Plant, Machinery, Equipment and Apparatus,

Provided that the condition of “local manufacturing” shall not be applicable on

S. PCT Code Customs Conditions

(5). Rotary slasher. 8432.8090 2%

(5). Rice transplanter. 8432.3900 0%

(4). Tubewells filters or strainers. 8421.2100 2%

(9). Wheat or rice reaper. 8433.5900 2%

(7). Milk filters. 8421.2900 2%

(9). Machinery for animal feed stuff 8436.1000 2%

H) Green House Farming and Other 1. In respect of goods of mentioned

(3). Tunnel farming equipment

b. Anti-insect net. 5608.1900 0%

2. Condition (iv) of the preamble.

(4). Machinery used for filtering and 8421.2200 5%

2. The goods shall not be sold or

3. For sub-entry at serial A (6) and

1) Dentist chairs. 9402.1010 5%

3. The goods shall not be sold or

4. Condition (iv) of the preamble.

(c) the goods shall not be sold or

2. Temporarily imported goods shall

3. Condition (iv) of the preamble.

10 1. Machinery, equipment and spares Respective 3%,5% -do-

2. Construction machinery, (b) the chief executive or head of

Explanation:-The expression (c)the goods shall not be sold or

13 Following machinery, equipment and Nil

2. For the projects of Marble &

3. Condition (iv) of the preamble.

(2) Water purification plants operating on 8421.2100

(ii). Assistant/ Feeding tank

10. Solar chargers for charging 8504.4020 5%

11. Remote control for solar charge 8543.7010 3%

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

(1) (2) (3)

Description Custom Sales Quantity GD. No. GD date &

CERTIFICATE BY THE CHIEF EXECUTIVE, OR THE PERSON NEXT IN HIERARCHY DULY

C.N.I.C. No. ______________________

NTN/FTN of Importer Approval No.

HS Description Custom Sales GD. No. GD date &

CERTIFICATE BY THE AUTHORIZED OFFICER OF THE REGULATORY AUTHORITY: It is hereby

Signature & Seal of the Authorized Officer ________________________

Import of Active Pharmaceutical Ingredients, Excepients/Chemicals,

S No Description HS Code Customs duty

S No Description HS Code Customs Duty

(Packing Materials/Raw Materials for Packing/Bandages)

32 (i). Anodized aluminum bottle. 7612.9090 5%

34 Eyeless sutures needles (Pharmaceutical grade) 9018.3200 5%

S No Description HS Code Customs duty

Raw Materials/Inputs for Poultry and Textile Sector; Other Goods

Sr. Description PCT Code Customs Condition

1B Spices (Mixtures referred 0910.9100 11% If imported by units certified by Ministry

2 Wheat 10.01 0% Nil

5 Canola seeds 1205.9000 0% -do-

5A Carrageenan Food Gel 1302.3900 11% If imported by units certified by Ministry

6 Cane Sugar 1701.1390 0% If imported by private sector

8 White crystalline cane 1701.9910 0% Nil