THE SECOND SCHEDULE

[See Section 2(17)]

In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted,
namely: -

“THE FIFTH SCHEDULE

[see section 18(1A)]

Part-I

Import of Plant, Machinery, Equipment and Apparatus,

including Capital Goods for various industries/sectors

Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as
specified in column (5) of the Table below: -
(i) the imported goods as are not listed in the locally manufactured items, notified through a
Customs General Order issued by the Federal Board of Revenue (FBR) from time to time
or, as the case may be, certified as such by the Engineering Development Board:

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

import of machinery, equipment and other capital goods imported as plant for setting up
of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in
respect of those power projects which are on IPP mode meant for supply of electricity to
national grid;

Provided further that condition of local manufacturing shall not be applicable for a
period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021,
against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on
import of machinery, equipment and other capital goods imported for new private
transmission lines projects under the valid contract (s) or letter (s) of credit and the total
C&F value of such imports for the project is US $ 50 million or above duly certified by the
Ministry of Energy (Power Division);

Provided further that condition of local manufacturing shall not be applicable

against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported
by registered pharmaceutical manufacturers for their own use subject to NOC from
Ministry of Health.

(ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person
next in hierarchy duly authorized by the Chief Executive or Head of the importing
company shall certify in the prescribed manner and format as per Annex-A that the
imported items are the company’s bona fide requirement. He shall furnish all relevant
information online to Pakistan Customs Computerized System against a specific user ID
and password obtained under section 155D of the Customs Act, 1969 IV of 1969). In
already computerized Collectorates or Customs stations where the Pakistan Customs
Computerized System is not operational, the Director Reforms and Automation or any
other person authorized by the Collector in this behalf shall enter the requisite information
in the Pakistan Customs Computerized System on daily basis, whereas entry of the data
obtained from the customs stations which have not yet been computerized shall be made
on weekly basis;

1
(iii) in case of partial shipments of machinery and equipment for setting up a plant, the
importer shall, at the time of arrival of first partial shipment, furnish complete details of the
machinery, equipment and components required for the complete plant, duly supported
by the contract, lay out plan and drawings;

(iv) For "Respective Headings" entries in column (3) of the Table against which more than
one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11%
shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty
respectively under the First Schedule to the Customs Act, 1969. In all such type of
entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned
in column (4) of each entry which shall be applicable on the goods which are subject to
any of the all remaining higher duty slab rates under the First Schedule to the Customs
Act, 1969.

Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been
mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which
are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act,
1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of
5% shall be applicable.

Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in
column (4), the rate 3% shall be applicable only for such goods which are chargeable to
3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs
(11%, 16%, 20% and above) concessionary rate of 5% shall be applicable.

Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been
mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which
are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act,
1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of
10% shall be applicable.

Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been
mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods
which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the
Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary
rate of 15% shall be applicable.; and

(v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-
exported on the conclusion of the project, may be allowed retention or transfer after
conclusion of the project, from one company or project to another entitled company or
project, with prior approval of the Board, against payment of 0.25% surcharge on C&F
value of the goods for each year of retention, besides payment of duties and taxes,
chargeable, if any.

Explanation. - Capital Goods mean any plant, machinery, equipment, spares and
accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs
Tariff, required for-

(a) the manufacture or production of any goods, and includes refractory bricks and
materials required for setting up a furnace, catalysts, machine tools, packaging
machinery and equipment, refrigeration equipment, power generating sets and
equipment, instruments for testing, research and development, quality control,
pollution control and the like; and

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

livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and
infrastructure development of SEZs by Zone Developer.
2
 TABLE

S. PCT Code Customs Conditions

No. Description Duty (%)
(1) (2) (3) (4) (5)
1 Agricultural Machinery
A) Tillage and seed bed preparation Nil
equipment.
(1). Rotavator. 8432.8010 0%
(2). Cultivator. 8432.2910 0%
(3). Ridger. 8432.8090 0%
(4). Sub soiler. 8432.3900 0%
(5). Rotary slasher. 8432.8090 0%
(6). Chisel plough 8432.1010 0%
(7). Ditcher. 8432.1090 0%
(8). Border disc. 8432.2990 0%
(9). Disc harrow. 8432.2100 0%
(10). Bar harrow. 8432.2990 0%
(11). Mould board plow. 8432.1090 0%
(12). Tractor rear or front blade. 8430.6900 0%
(13). Land leveler or land planer. 8430.6900 0%
(14). Rotary tiller. 8432.8090 0%
(15). Disc plow. 8432.1090 0%
(16). Soil scrapper. 8432.8090 0%
(17). K.R. Karundi. 8432.8090 0%
(18). Tractor mounted trencher 8701.9220 0%
8701.9320
(19). Land leveler. 8430.6900 0%
(20). Laser land leveler comprising of laser Respective 0%
transmitter, laser receiver, control box, headings
rigid mast pack, with or without scrapper
B) Seeding or Planting Equipment. Nil
(1). Seed-cum-fertilizer drill (wheat, rice 8432.3100 0%
barley, etc).
(2). Cotton or maize planter with fertilizer 8432.3900 0%
attachment
(3). Potato planter. 8432.3900 0%
(4). Fertilizer or manure spreader or 8432.4100 0%
broadcaster. 8432.4200
(5). Rice transplanter. 8432.3900 0%
(6). Canola or sunflower drill. 8432.3100 0%
(7). Sugar cane planter 8432.3900 0%
C) Irrigation, Drainage and Agro-Chemical Nil
Application Equipment
(1). Submersible pumps (up to 75 lbs and 8413.7011 0%
head 150 meters) and field drainage 8413.7019
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

3
 sprinkler system.
(3). Air release valves, pressure gauges, 8481.1000 0%
water meters, back flow preventers and 8481.3000
automatic controllers. 9026.2000
9032.8990
(4). Tubewells filters or strainers. 8421.2100 0%
(5). Knapsack sprayers. 8424.2010 0%
(6). Granular applicator. 8424.2010 0%
(7). Boom or field sprayers. 8424.2010 0%
(8). Self-propelled sprayers. 8424.2010 0%
(9). Orchard sprayers. 8424.2010 0%
(D) Harvesting, Threshing and Storage Nil
Equipment.
(1). Wheat thresher 8433.5200 0%
(2). Maize or groundnut thresher or Sheller. 8433.5200 0%
(3). Groundnut digger. 8433.5900 0%
(4). Potato digger or harvester. 8433.5300 0%
(5). Sunflower thrasher. 8433.5200 0%
(6). Post hole digger. 8433.5900 0%
(7). Straw balers. 8433.4000 0%
(8). Fodder rake. 8201.3000 0%
8433.5900
(9). Wheat or rice reaper. 8433.5900 0%
(10). Chaff or fodder cutter. 8433.5900 0%
(11). Cotton picker. 8433.5900 0%
(12). Onion or garlic harvester. 8433.5200 0%
(13). Sugar harvester. 8433.5200 0%
(14). Reaping machines. 8433.5900 0%
(15). Combined harvesters (Upto ten years 8433.5100 0%
old).
(16). Pruner/sheers. 8433.5900 0%
(17). Fodder/forage wagon. 8716.8090 0%

E) Fertilizer and Plant Protection Equipment. Nil

(1). Spray pumps (diaphragm type). 8413.8100 0%
(2). All types of mist blowers. 8414.5990 0%
F) Dairy, Livestock and poultry, machinery Nil

(1). Milk chillers. 8418.6910 2%

8418.6990
(2). Tubular heat exchanger (for 8419.5000 2%
pasteurization).
(3). Milk processing plant, milk spray drying 8419.8100 2%
plant, Milk UHT plant. 8419.3900 0%
(4). Grain storage silos for poultry. Respective 2%
headings
(5). Insulated sand witch panels Respective 2%
headings
(6). Dairy, livestock and poultry sheds. 9406.1020 2%
9406.9020
(7). Milk filters. 8421.2900 2%
(8). Incubators, brooders and other poultry 8436.2100 0%
equipment 8436.2900
(9). Machinery for animal feed stuff 8436.1000 0%

4
(10). Any other machinery and equipment for Ch. 84 3% If imported by
manufacturing of dairy products & manufacturers
85 which are members
of Pakistan Dairy
Association.
(11) Fans for use in dairy sheds 8414.5990 3% If imported by
members of
Corporate Dairy
Farmers
Association.
(G) Post-harvest Handling and Processing Nil
and Miscellaneous Machinery.
(1). Vegetable and fruits cleaning and sorting 8437.1000 0%
or grading equipment.
(2). Fodder and feed cube maker equipment. 8433.4000 0%

(3). Milking machines. 8434.1000 0%

(4). Pre-fabricated CO2 Controlled Stores. 9406.1090 0% In respect of goods
9406.9090 mentioned in
Column (2) read
with PCT mentioned
in Column (3), the
Ministry of National
Food Security and
Research shall
certify in the
prescribed manner
and format as per
Annex-B to the
effect that the
imported goods are
bona fide
requirement for use
in the Agriculture
sector. The
Authorized Officer
of the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
(5). Grain storage silos duly fitted with 8479.8990 0% Nil
mechanical systems i.e. sweep auger
system, temperature control system,
aeration system and roof exhaust system
etc., imported during the period
commencing on the 1st July, 2021 and
ending on the 30th June, 2026.

5
H) Green House Farming and Other Green 1. In respect of
House Equipment. goods of mentioned
in Column (2) read
(1). Geo-synthetic liners (PP/PE Geo 3921.9010 0% with PCTs
synthetic films of more than 500 microns). 3921.9090 0% mentioned in
Column (3), the
(2). Greenhouses (prefabricated). 9406.1010 0% Ministry of National
9406.9010 Food Security and
Research shall
(3). Tunnel farming equipment consisting of certify in the
the following:- prescribed manner
and format as per
(a) Plastic covering and mulch film 3920.1000 0% Annex-B to the
3926.9099 effect that the
(b) Anti-insect net. imported goods are
5608.1900 0% bona fide
(c) Shade net. requirement for use
5608.9000 0% in the Agriculture
sector. The
Authorized Officer
of the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall
not be sold or
otherwise disposed
of within a period of
five years of its
import except with
the prior approval of
the FBR.
(I) Machinery, Equipment and Other Capital In respect of goods
Goods for Miscellaneous Agro-Based of mentioned in
Industries like Milk Processing, Fruit, Column (2) read
Vegetable or Flowers Grading, Picking or with PCTs
Processing etc. mentioned in
(1). Evaporators for juice concentrate. 8419.8990 0% Column (3), the
Ministry of National
(2). Machinery used for dehydration and 8419.3400 0%
Food Security and
freezing. 8418.6990 0%
Research shall
(3). Heat exchange unit. 8419.5000 0%
certify in the
prescribed manner
(4). Machinery used for filtering and refining 8421.2200 0% and format as per
of pulps/juices. Annex-B to the
(5). Complete Rice Par Boiling Plant. 8419.8990 & 0% effect that the
Respective imported goods are
Headings bona fide
requirement for use
in the Agriculture
6
 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.

(J) Horticulture and Floriculture

(1). Machines for making cartons, boxes, 8441.3000 0%
cases, tubes, drums or similar containers,
other than by moulding
(2). PU panels (Insulation). Respective 0%
headings
(3). Generator sets 10 to 25 KVA. 8502.1120 0%
8502.1130
(4). Refrigerating machines with engine fitted 8418.6920 0%
on common base for refrigerated
containers.
(5). Other refrigerating or freezing chests, 8418.5000 0%
cabinets.
(6). Tubes, pipes and hollow profiles of iron 7304.3100 0%
and steel. 7304.3900
(7). Hand tools. Respective 0%
Headings
(K) Fish or shrimp farming and seafood Nil
processing machinery and equipment.
(1). Compressor 8414.8090 0%
(2). Generator 8502.1130 0%
8502.1190
(3). Condenser 8502.1200 0%
(4). Flat freezer 8418.9990 0%
(5). Boast freezer 8418.3090 0%
(6). Fiber glass tubs 8418.4090 0%
(7). Insulated plants 7019.9090 0%
(8). Flake ice plants 8418.6990 0%
(9). Water aerators 8414.8090 0%
(10). Feed pellet (Floating Type) machine 8438.8020 0%
2 Machinery and equipment for development Respective 0%
of grain handling and storage facilities Headings
including silos.
3 Cool chain machinery, equipment including Respective 0% If imported by Cool
Capital goods. Headings Chain Industry
including such
sectors engaged in
establishing or
providing cool chain
activities or part
thereof.

7
4 Machinery and equipment for initial Respective 0%,3%, Condition (iv) of the
installation, balancing, modernization, Headings 5% preamble.
replacement or expansion of desalination
plants, coal firing system, gas processing
plants and oil and gas field prospecting.
5 Following machinery, equipment, apparatus, 1. The project
and medical, surgical, dental and veterinary requirement shall
furniture, materials, fixtures and fittings be approved by the
imported by hospitals and medical or Board of Investment
diagnostic institutes: - (BOI). The
A. Medical Equipment. Authorized Officer
1) Dentist chairs. 9402.1010 5% of BOI shall certify
the item wise
2) Medical surgical dental or veterinary 9402.9090 5%
requirement of the
furniture.
project in the
3) Operating Table. 9402.9010 5%
prescribed format
4) Emergency Operating Lights. 9405.4990 5% and manner as per
5) Hospital Beds with mechanical fittings. 9402.9020 5% Annex-B and shall
furnish all relevant
6) Gymnasium equipment. Respective 0%,3%,5%
information Online
Headings
to Pakistan
7) Cooling Cabinet. 9506.9100 5%
Customs
8) Refrigerated Liquid Bath. 8418.5000 5% Computerized
9) Contrast Media Injections (for use in 3824.9999 5% System against a
Angiography & MRI etc). 3822.1900 5% specific user ID and
3822.9000 password obtained
B. Cardiology/Cardiac Surgery Equipment under Section 155D
of the Customs Act,
1) Cannulas. 9018.3940 5% 1969 (IV of 1969);
2) Manifolds. 8481.8090 5%
3) Intra venous cannula i.v. catheter. 9018.3940 5% 2. The goods shall
C. Disposable Medical Devices not be sold or
otherwise disposed
1) Self-disabling safety sterile syringes. 9018.3110 5% of without prior
2) Insulin syringes. 9018.3110 5% approval of the FBR
D. Other Related Equipment and the payment of
1) Fire extinguisher. 8424.1000 5% customs-duties and
2) Fixtures & fittings for hospitals Respective 0%,3%,5% taxes at statutory
Headings rates be leviable at
the time of import.
Breach of this
condition shall be
construed as a
criminal offence
under the Customs
Act, 1969 (IV of
1969).

3. For sub-entry at
serial A (6) and sub-
entry at serial D (2)
Condition (iv) of the
preamble.

6. 1. Machinery, equipment, materials, capital Respective 0% 1. This concession

goods, specialized vehicles (4x4 non luxury) Headings shall be available to
i.e. single or double cabin pickups, those Mineral
8
accessories, spares, chemicals and Exploration and
consumables meant for mineral exploration Extraction
phase. Companies or their
authorized
2. Construction machinery, equipment and operators or
specialized vehicles, excluding passenger contractors who
vehicles, imported on temporary basis as hold permits,
required for the exploration phase. licenses, leases and
who enter into
agreements with the
Government of
Pakistan or a
Provincial
Government.

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

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties& taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior

9
 approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties& taxes as
were applicable at
the time of import.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

7 1. Machinery, equipment, materials, capital Respective 0%,3%,5% 1.This concession

goods, specialized vehicles (4x4 non luxury) Headings shall be available to
i.e. single or double cabin pickups, those Mineral
accessories, spares, chemicals and Exploration and
consumables meant for mine construction Extraction
phase or extraction phase. Imports made for Companies or their
mine construction phase shall also be authorized
entitled to deferred payment of duty for a operators or
period of five years. However, a surcharge @ contractors who
6% per annum shall be charged on the hold permits,
deferred amount. licenses, leases and
who enter into
2. Construction machinery, equipment and agreements with the
specialized vehicles, excluding passenger Government of
vehicles, imported on temporary basis as Pakistan or a
required for mine construction or extraction Provincial
phase. Government.
2. Temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
the statutory rate of
customs duty and
sales tax and the
10
 amount payable
under this
Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.
3. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of

11
 Customs.
4. Condition (iv) of
the preamble.

8 Coal mining machinery, equipment, spares, Respective 0% 1.This concession

including vehicles for site use i.e. single or Headings shall be available to
double cabin pickups imported for Thar Coal those Mining
Field. Companies or their
authorized
operators or
contractors who
hold permits,
licenses, leases and
who enter into
agreements with the
Government of
Pakistan or a
Provincial
Government.
2. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
These goods shall,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
12
 payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

9 1. Machinery, equipment and spares meant Respective 0%,3%,5% 1. This concession

for initial installation, balancing, Headings shall also be
modernization, replacement or expansion of available to primary
projects for power generation through oil, contractors of the
gas, coal, wind and wave energy including project upon
under construction projects, which entered fulfillment of the
into an implementation agreement with the following conditions,
Government of Pakistan. namely:-
2. Construction machinery, equipment and
specialized vehicles, excluding passenger (a)the contractor
vehicles, imported on temporary basis as shall submit a
required for the construction of project. copy of the
contract or
agreement
under which he
intends to import
the goods for
the project;

(b) the chief

executive or
head of the
contracting
company shall
certify in the
prescribed
manner and
format as per
Annex-A that
the imported
goods are the
project’s bona
fide
requirements;
and

2. Temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
the statutory rate of
customs duty and
13
 sales tax and the
amount payable
under this
Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The construction
machinery may,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be

14
 allowed subject to
prior approval of the
Chief Collector of
Customs.

4. Condition (iv) of
the preamble.

10 1. Machinery, equipment and spares meant Respective 0%,3%,5% -do-

for initial installation, balancing, Headings
modernization, replacement or expansion of
projects for power generation through gas,
coal, hydel and oil including under
construction projects.

2. Construction machinery, equipment and

specialized vehicles, excluding passenger
vehicles, imported on temporary basis as
required for the construction of project.
11. 1. Machinery, equipment and spares meant Respective 0% 1.This concession
for initial installation, balancing, Headings shall also be
modernization, replacement or expansion of available to primary
projects for power generation through contractors of the
nuclear and renewable energy sources like project upon
solar, wind, micro-hydel, bio-energy, ocean, fulfillment of the
waste-to-energy and hydrogen cell etc. following conditions,
namely: -
2. Construction machinery, equipment and
specialized vehicles, excluding passenger (a)the contractor
vehicles, imported on temporary basis as shall submit a copy
required for the construction of project. of the contract or
agreement under
Explanation:-The expression “projects for which he intends to
power generation” means any project for import the goods for
generation of electricity whether small, the project;
medium or large and whether for supply to
the national grid or to any other user or for (b) the chief
in house consumption. executive or head of
the contracting
company shall
certify in the
prescribed manner
and format as per
Annex-A that the
imported goods are
the project’s bona
fide requirements;
and

2. temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
15
 the statutory rate of
customs duty and
sales tax and the
amount payable
under this
Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.
3. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties &taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The construction
machinery may,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these

16
 goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

12 1. Machinery and equipment meant for Respective 0%,3%, 1.This concession

power transmission and grid stations Headings 5% shall also be
including under construction projects. available to primary
contractors of the
Explanation.- For the purpose of this project upon
concession “machinery and equipment” shall fulfillment of the
mean:- following conditions,
(a) machinery and equipment operated by namely:-
power of any description, such as used in
the generation of power; (a)the contractor
(b) apparatus, appliances, metering and testing shall submit a copy
apparatus, mechanical and electrical control, of the contract or
transmission gear and transmission tower, agreement under
power transmission and distribution cables and which he intends to
conductors, insulators, damper spacer and import the goods for
hardware and parts thereof adapted to be used the project;
in conjunction with the machinery and
equipment as specified in clause (a) above; and (b) the chief
c) Components parts of machinery and executive or head of
equipment, as specified in clauses (a) and (b) the contracting
above, identifiable for use in or with machinery company shall
imported for the project and equipment including certify in the
spares for the purposes of the project. prescribed manner
and format as per
2. Construction machinery, equipment and Annex-A that the
specialized vehicles, excluding passenger imported goods are
vehicles, imported on temporary basis as the project’s bona
required for the construction of the project. fide requirements;
and

2. temporarily
imported goods
shall be cleared
against a security in
the form of a post-
dated cheque for
the differential
amount between
the statutory rate of
customs duty and
sales tax and the
amount payable
under this
17
 Schedule, along
with an undertaking
to pay the customs
duty and sales tax
at the statutory
rates in case such
goods are not re-
exported on
conclusion of the
project.

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Ten years of
their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed
of without prior
approval of the FBR
or before the period
of Ten years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The construction
machinery may,
however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of

18
 Customs.

4. Condition (iv) of
the preamble.

13 Following machinery, equipment and other Nil

education and research related items
imported by technical institutes, training
institutes, research institutes, schools,
colleges and universities:-
1) Quartz reactor tubes and holders designed 7017.1010 0%
for insertion into diffusion and oxidation
furnaces for production of semiconductor
wafers.
2) Other dryers. 8419.3900 0%
3) Filtering or purifying machinery and 8421.2100 0%
apparatus for water.
4) Other filtering or purifying machinery and 8421.2900 0%
apparatus for liquids.
5) Personal weighing machines, including 8423.1000 0%
baby scales; household scales.
6) Scales for continuous weighing of goods on 8423.2000 0%
conveyors.
7) Constant weighing scales and scales for 8423.3000 0%
discharging a predetermined weight of
material into a bag or container, including
hopper scales.
8) Other weighing machinery having a 8423.8100 0%
maximum weighing capacity not exceeding
30 kg.
9) Other weighing machinery having a 8423.8200 0%
maximum weighing capacity exceeding 30
kg but not exceeding 5,000kg.
10) Other weighing machinery. 8423.8900 0%
11) Weighing machine weights of all kinds; 8423.9000 0%
parts of weighing machinery of machines of
heading 8423.2000 & 8423.3000.
12) Other weighing machine weights of all 8423.9000 0%
kinds; parts of weighing machinery of
machines of heading 8423.2000 &
8423.3000.
13) Networking equipment like routers, LAN 8517.6970 0%
bridges, hubs excluding switches and
repeaters.
19
 14) Other furnaces and ovens. 8514.3900 0%
15) Electronic balances of a sensitivity of 5 cg 9016.0010 0%
or better, with or without weights.
16) Other balances of a sensitivity of 5 cg or 9016.0090 0%
better, with or without weights.
17) Thermostats of a kind used in refrigerators 9032.1010 0%
and air-conditioners.
18) Other thermostats. 9032.1090 0%
19) Manostats. 9032.2000 0%
20) Other instruments and apparatus hydraulic 9032.8100 0%
or pneumatic.
21) Other instruments and apparatus. 9032.8990 0%
22) Parts and accessories of automatic 9032.9000 0%
regulating or controlling instruments and
apparatus.
23) Spares, accessories and reagents for Respective 0%
scientific equipment. Headings
14 Machinery, equipment, raw materials, Respective 0%
components and other capital goods for use Headings
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 capital Respective 0%, 3%, Condition (iv) of the
goods meant for initial installation, Headings 10% preamble.
balancing, modernization, replacement or
expansion of oil refining (mineral oil and
other value added petroleum products),
petrochemical and petrochemical
downstream products including fibers and
heavy chemical industry, cryogenic facility
for ethylene storage and handling.

15A Machinery, equipment and other capital goods Respective 0% Nil

meant for initial installation, balancing, Headings
modernization, replacement or expansion of oil
refining (Hydro-cracking)

16 Machinery and equipment imported by an Respective 0%,3%, Condition (iv) of the

industrial concern. Headings 11%, 15% preamble.
17 Following machinery and equipment for 1. For the projects
marble, granite and gem stone extraction of Gem Stone &
and processing industries. Jewelry Industry,
1) Polishing cream or material. 3405.4000 3% CEO/COO,
3405.9000 5% Pakistan Gem and
2) Fiber glass mesh 7019.6990 5% Jewelry Company
3) Chain saw/diamond wire saw in all sizes 8202.4000 5% shall certify in the
and dimensions and spares thereof, 8202.9100 5% prescribed format
diamond wire joints all types and and manner as per
dimensions, chain for chain saw and Annex-B that the
diamond wires for wire saw and spare imported goods are
widia. bona fide project
4) Gin saw blades. 8202.9910 5% requirement. The
5) Gang saw blades/ diamond saw blades/ 8202.9990 5% authorized person
multiple blades or all types and of the Company

20
 dimensions. shall furnish all
relevant information
6) Air compressor (27cft and above). 8414.8010 5% online to Pakistan
7) Machine and tool for stone work; sand 8464.9000 0% Customs
blasting machines; tungsten carbide Computerized
&
tools; diamond tools & segments (all type System against a
Respective 0%,3%,5% specific user ID and
& dimensions), hydraulic jacking
headings password obtained
machines, hydraulic manual press
machines, air/hydro pillows, compressed under section 155D
air rubber pipes, hydraulic drilling of the Customs Act,
machines, manual and power drilling 1969.
machines, steel drill rods and spring (all
sizes and dimensions), whole finding 2. For the projects
system with accessories, manual portable of Marble & Granite
rock drills, cross cutter and bridge cutters. Industry,
8) Integral drilling steel for horizontal and 8466.9100 0% CEO/COO,
vertical drilling, extension thread rods for Pakistan Stone
pneumatic super long drills, tools and Development
accessories for rock drills. Company shall
certify in the
prescribed format
and manner as per
Annex-B that the
imported goods are
bonafide project
requirement. The
authorized persons
of the Company
shall furnish all
relevant information
online to Pakistan
Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the
Customs Act, 1969.

3. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the
FBR. In case such
goods are sold or
otherwise disposed
of after Five years
of their importation,
the same shall be
subject to payment
of duties & taxes as
prescribed by the
FBR. In case these
goods are sold or
otherwise disposed

21
 of without prior
approval of the FBR
or before the period
of Five years from
the date of their
importation, the
same shall be
subject to payment
of statutory rates of
duties & taxes as
were applicable at
the time of import.
The machinery
may, however, be
allowed to be
transferred to other
entitled projects of
the sector, with prior
approval of the
FBR, subject to
payment of duties
and taxes, if
applicable. The re-
export of these
goods may also be
allowed subject to
prior approval of the
Chief Collector of
Customs.

4. Condition (iv) of
the preamble.

18 1. Machinery, equipment and other project Respective 0% 1. Ministry of

related items including capital goods, for Headings Industries,
setting up of power generation plants, water Production &
treatment plants and other infrastructure Special Initiatives,
related projects located in an area of 30 km shall certify in the
around the zero point in Gwadar. prescribed manner
and format as per
2. Machinery, equipment and other project Annex-B that the
related items for setting up of hotels located Respective 0%,3%,5% imported goods are
in an area of 30 km around the zero point in Headings bona fide project
Gwadar. requirement. The
authorized officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
22
 1969.

2. The goods shall

not be sold or
otherwise disposed
of without prior
approval of the FBR
and payment of
customs duties and
taxes leviable at the
time of import.

3. Condition (iv) of
the preamble.
19 Effluent treatment plants. Respective 0%,3%,5% Condition (iv) of
headings the preamble.
20 Following items for use with solar energy: - Nil
Solar Power Systems. 8501.7110 0%
8501.7210
(1) Off–grid/On-grid solar power system (with or
without provision for USB/charging port)
comprising of :
i. PV Module. 8541.4200
8541.4300
8541.4900
ii. Charge controller. 9032.8990
iii.Batteries for specific utilization with the 8507.2090
system (not exceeding 50 Ah in case of 8507.3000
portable system). 8507.6000
iv. Essential connecting wires (with or 8544.4990
without switches).
v. Inverters (off-grid/ on-grid/ hybrid with 8504.4090
provision for direct connection/ input
renewable energy source and with
Maximum Power Point Tracking (MPPT).
vi. Bulb holder 8536.6100
(2) Water purification plants operating on solar 8421.2100
energy.

21 Following systems and items for dedicated Nil

use with renewable source of energy like
solar, wind, geothermal etc.
1. (a) Solar Parabolic Trough Power 8502.3900 0%
Plants.
(b) Parts for Solar Parabolic Power Plants.
(i). Parabolic Trough collectors modules. 8503.0010 0%
(ii). Absorbers/Receivers tubes. 8503.0090 0%
(iii). Steam turbine of an output exceeding 8406.8100 0%
40MW.
(iv). Steam turbine of an output not 8406.8200 0%
exceeding 40MW.
(v). Sun tracking control system. 8543.7090 0%
(vi). Control panel with other accessories. 8537.1090 0%
2. (a) Solar Dish Stirling Engine. 8412.8090 0%

23
 (b) Parts for Solar Dish Stirling Engine.
(i). Solar concentrating dish. 8543.7090 0%
(ii). Sterling engine. 8543.7090 0%
(iii). Sun tracking control system. 8543.7090 0%
(iv). Control panel with accessories. 8537.1090 0%
8537.2000
(v). Stirling Engine Generator 8501.6100 0%
3. (a) Solar Air Conditioning Plant 8415.1099 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. 8415.8290 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. 8541.4200 0%
8541.4300
8541.4900
(ii). Solar water pumps. 8413.3090 0%
(iii). Deep Cycle Solar Storage batteries. 8507.2000 0%
(iv). Charge controllers. 9032.8990 0%
(v). Inverters (off grid/on grid/ hybrid) with 8504.4090 0%
provision for direct connection/input from
renewable energy source and with
Maximum Power Point Tracking (MPPT)
5. Solar Thermal Power Plants with 8502.3900 0%
accessories.
6. (a) Solar Water Heaters with accessories. 8419.1990 0%

(b) Parts for Solar Water Heaters

(i). Insulated tank 7309.0000 0%
7310.0000 0%
(ii). Vacuum tubes (Glass) 7020.0090 0%
(iii). Mounting stand Respective 0%
headings
(iv). Copper and Aluminum tubes Respective 0%
heading
(c) Accessories:
(i). Electronic controller
(ii). Assistant/ Feeding tank
(iii). Circulation Pump
Respective
(iv). Electric Heater/ Immersion Rod (one 0%
headings
piece with one solar water heater)
(v). Solenoid valve (one piece with one
solar water heater)
(vi). Selective coating for absorber plates
7. (a) PV Modules. 8541.4200 0%
8541.4300
8541.4900
(b) Parts for PV Modules
(i). Solar cells. 8541.4200 0%
24
 8541.4300
8541.4900
(ii). Tempered Glass. 7007.1900 0%
(iii). Aluminum frames. 7610.9000 0%
(iv). O-Ring. 4016.9990 0%
(v). Flux and preparations for metal 3810.1000 0%
surfaces
(vi). Adhesive labels. 3919.9090 0%
(vii). Junction box & Cover. 8538.9090 0%
(viii). Sheet mixture of Paper and plastic 3920.9900 0%
(ix). Ribbon for PV Modules (made of silver, Respective 0%
copper and lead). headings
(x). Bypass diodes. 8541.1000 0%
(xi). EVA (Ethyl Vinyl Acetate) Sheet 3920.9900 0%
(Chemical).
8. Solar Cell Manufacturing Equipment.
(i). Crystal (Grower) Puller (if machine). 8479.8990 0%
(ii). Diffusion furnace. 8514.3900 0%
(iii). Oven. 8514.3900 0%
(iv). Wafering machine. 8486.1000 0%
(v). Cutting and shaping machines for 8461.9000 0%
silicon ingot.
(vi). Solar grade polysilicon material. 3824.9999 0%
(vii). Phosphene Gas. 2853.9000 0%
(viii). Aluminum and silver paste. Respective 0%
headings
9. Pyranometers and accessories for solar data 9030.8900 0%
collection.
10. Solar chargers for charging electronic 8504.4020 5%
devices.
11. Remote control for solar charge controller. 8543.7010 3%

12. Wind Turbines.

(a)Wind Turbines for grid connected solution 8412.8090 0%
above 200 KW (complete system).
(b) Wind Turbines upto 200 KW for off-grid 8412.8090 0%
solutions comprising of:
(i). Turbine with Generator/ Alternator.
(ii). Nacelle with rotor with or without tail.
Respective
(iii). Blades. 0%
headings
(iv). Pole/ Tower.
(v). Inverter for use with Wind Turbine.
(vi). Deep Cycle Cell/ Battery (for use with 8507.2000 0%
wind turbine).
13. Wind water pump 8413.8100 5%
14. Geothermal energy equipment.
(i). Geothermal Heat Pumps. 8418.6100 0%
(ii). Geothermal Reversible Chillers. 8418.6990 0%
(iii). Air handlers for indoor quality control 8418.6990 0%
equipment.
(iv). Hydronic heat pumps. 8418.6100 0%
(v). Slim Jim heat exchangers. 8418.6100 0%
(vi). HDPE fusion tools. 8419.5000 0%
25
 (vii). Geothermal energy Installation tools 8515.8000 0%
and Equipment. 8419.8990 0%
(viii). Dehumidification equipment. 8479.6000 0%
(ix). Thermostats and IntelliZone. 9032.1090 0%
15. Any other item approved by the Alternative Respective 0%
Energy Development Board (AEDB) and headings
concurred to by the FBR.

22 Following items for promotion of renewable Nil

energy technologies or for conservation of
energy:-
(i). SMD/LED/LVD lights with or without 9405.1190
ballast, fittings and fixtures. 9405.1990
8539.3290 0%
8539.5210
8539.5220
(ii). SMD/LED/LVD lights, with or without 9405.4990
ballast, PV module, fitting and fixtures 8539.3290
0%
8539.5210
8539.5220
(iii). Tubular Day lighting Device. 9405.5010 0%
(iv). Wind turbines including alternators and 8502.3100 0%
mast.
(v). Solar torches. 8513.1040 0%
(vi). Lanterns and related instruments. 8513.1090 0%
(vii). LVD induction lamps. 8539.3290 0%
(viii). LED Bulb/Tube lights. 8539.5210 0%
8539.5220
(ix). PV module, with or without, the related 8541.4200 0%
components including invertors (off- 8541.4300 0%
grid/on grid/ hybrid) with provision for 8541.4900 0%
direct connection/input from renewable 8504.4990 0%
energy source and with Maximum 9032.8990
Power Point Tracking (MPPT), charge 8507.0000
controllers and solar batteries.
(x). Light emitting diodes (light emitting in 8541.5100 0%
different colors). 8541.5900
(xi). Water pumps operating on solar energy 8413.7011 0%
along with solar pump controllers 8413.7019 0%
8413.7090 0%
8504.4090
(xii). Energy saver lamps of varying voltages 8539.3110 0%
8539.3210 0%
(xiii). Energy Saving Tube Lights. 8539.3120 0%
8539.3220 0%
(xiv). Sun Tracking Control System 8543.7090 0%
(xv). Solar air water generator
8479.8990 0%
(xvi). Invertors (off-grid/on grid/hybrid) with 8504.4090 0%
provision for direct connection/input
from renewable energy source and with
Maximum Power Point Tracking
(MPPT).

26
 (xvii). Charge controller/ Current controller. 9032.8990 0%
23 Parts, Components and inputs for
manufacturing LED lights, Bulbs and their
Parts:- If imported by LED
(i). Housing/Shell, shell cover and base cap for Respective 0% Light, Bulbs and
all kinds of LED Lights and Bulbs headings their Parts
(ii). Pickling preparations for metal surfaces; 3810.9090 0% manufacturers
soldering brazing or welding powders and registered under the
pastes consisting of metal and other Sales Tax Act, 1990
materials subject to annual
(iii). Poly Butylene Terephthalate 3907.7000 0% quota determination
(iv). Bare or Stuffed Metal Clad Printed Circuit Respective 0% by the Input Output
Board (MCPCB) heading Coefficient
(v). Constant Current Power Supply for of LED 8504.4090 0% Organization
Lights and Bulbs (1-300W) (IOCO).
(vi). Lenses for LED lights and Bulbs 9001.9000 0%
(vii). Aluminum Electrolytic capacitor 8532.2200 0%
(viii). SMT Electrical Transformer 8504.3100 0%
(ix). Aluminum sheet 7606.1200 0%
7606.9190
(x). Tantalum capacitors (DIP/SMD) 8532.2100 0%

(xi). Other inductors, small transformer, coil 8504.4090 0%

(DIP/SMD) 8504.5000
24 Plant, machinery and equipment used in Respective 0% The Alternative
production of bio-diesel. headings Energy
Development Board
(AEDB), Islamabad
shall certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bona fide project
requirement. The
goods shall not be
sold or otherwise
disposed of within a
period of five years
of their import
except with the prior
approval of the FBR
and payment of
customs duties and
taxes leviable at the
time of import.

25 Plant, machinery and equipment imported Respective 0% The plant,

for setting up fruit processing and headings machinery and
preservation units in Gilgit-Baltistan, equipment released
Balochistan and Malakand Division. under the said serial
number shall not be
used in any other
area which is not
eligible for the said
concession. In case

27
 of violation, duty
and taxes shall be
recovered beside
initiation of penal
action under the
Customs Act, 1969.

26 Plant machinery and equipment imported Respective 0% The plant

during the period commencing on 1st July, headings machinery and
2014 and ending on 30th June, 2023 for equipment under
setting up of industries in erstwhile FATA the said serial
Areas. number shall be
released on
certification from
Provincial Home
Secretary that the
goods are bonafide
requirement of the
unit as per Annex B.
The goods shall not
be sold or otherwise
disposed of without
prior approval of the
Board.

27 Following motor vehicles for the transport of This concession

goods and special purpose motor vehicles shall be available to
imported by the Construction Companies:- motor vehicles for
the transport of
1. Dumpers designed for off highway use. 8704.1090 20% goods and special
2. Super swinger truck conveyors. 8705.9000 20% purpose motor
3. Mobile canal lining equipment. 8705.9000 20% vehicles imported
4. Transit mixers. 8705.4000 20% by Construction
Companies
5. Concrete Placing trucks. 8705.9000 20%
registered with
6. Crane lorries. 8705.1000 20%
Security and
Exchange
Commission of
Pakistan (SECP)
and Pakistan
Engineering
Council.
28 Plant, machinery and production line Respective 0% This exemption is
equipment used for the manufacturing of headings available to local
mobile phones. manufacturers of
mobile phones duly
certified by Pakistan
Telecommunication
Authority.
29 Charging station for electric vehicle 8504.4030 0% Nil

28
30 Pre-fabricated room/structures for setting up 9406.1090 8% (i) The concerned
of new hotels /motels in Hill Stations, Gilgit- ministry or
Baltistan, AJK, and Coastal Areas of 9406.9090 department shall
Baluchistan (excluding Hub) approve the
project. The
Authorized
Officer of the
ministry or
department shall
certify in the
prescribed
format and
manner as per
Annex-B that the
imported goods
are bona fide
project
requirement and
shall furnish all
relevant
information
online to
Pakistan
Customs
Computerized
System against a
specific user ID
and password
obtained under
section 155D of
the Customs Act,
1969.
(ii) IOCO shall verify
and determine
the requirement
of such Pre-
fabricated
structures in the
form of finished
rooms for setting
up new
hotels/motels in
the specified
areas.

31 Micro feeder equipment for food fortification 8437.8000 0% Nil

32. Cinematographic equipment imported during i. The Ministry of
the period commencing on the 1st July, 2018 Information, Culture
and ending on the 30th June, 2023. and Broadcasting
(1) Projector 9007.2000 3%

29
 (2) Parts and accessories for projector 9007.9200 3% shall certify in the
(3) Other instruments and apparatus for cinema 9032.8990 3% prescribed manner
(4) Screen 9010.6000 3% and format as per
(5) Cinematographic parts and accessories 9010.9000 3% Annex-B to the
(6) 3D Glasses 9004.9000 3% effect that the
(7) Digital Loud Speakers 8518.2200 3% imported goods are
(8) Digital Processor 8519.8190 3% bona-fide
(9) Sub-woofer and Surround Speakers 8518.2990 3% requirement. The
(10) Amplifiers 8518.5000 3% Authorized Officer
(11) Audio rack and termination board 7326.9090 3% of Ministry shall
8537.1090 furnish all relevant
(12) Music Distribution System 8519.8990 3%
information online to
(13) Seats 9401.7100 3%
(14) Recliners 9401.7900 3% Pakistan Customs
(15) Wall Panels and metal profiles 7308.9090 3% Computerized
(16) Step Lights 9405.4990 3% System against
(17) Illuminated Signs 9405.6100 3% specific user ID and
9405.6900 password obtained
(18) Dry Walls 6809.1100 3% under section 155D
(19) Ready Gips 3214.9090 3% of the Customs Act,
1969.
ii. The goods shall
not be sold or
otherwise disposed
of within a period of
five years of their
import except with
the prior approval of
the FBR.
(ii) IOCO shall verify
and determine
quota requirement
of such equipment

33. New Fire-fighting vehicles manufactured as 8705.3000 10% The goods shall not
such by OEMs be sold or otherwise
disposed-off within
a period of five
years of its import
without prior
approval of the FBR
and payment of
customs duties and
taxes leviable at the
time of import.

30
34 Plant and machinery excluding consumer Chapters 84 0% This exemption
durable goods and office equipment as and 85 shall be available
imported by greenfield industries, intending subject to fulfillment
to manufacture taxable goods, during their
of following
construction and installation period.
conditions, namely:
-
(a) the importer is
registered under the
Sales Tax Act on or
after the first day of
July, 2019;
(b) the industry is
not established by
splitting up or
reconstruction or
reconstitution of an
undertaking already
in existence or by
transfer of
machinery or plant
from another
industrial
undertaking in
Pakistan.
(c)exemption
certificate issued by
the Commissioner
Inland Revenue
having jurisdiction;
and
(d) the goods shall
not be sold or
otherwise disposed
of without prior
approval of the FBR
and the payment of
customs duties and
taxes leviable at the
time of import.
35 1. Plant, machinery and equipment, Respective 5% 1. In respect of
materials, specialized vehicles or vessels, headings goods mentioned in
accessories, spares, chemicals and Column (2), the
consumables, as are not manufactured Ministry of Energy
locally, imported by developers, contractors (Petroleum Division)
and service companies involved in shall certify in the
infrastructure development of Large prescribed manner
Diameter Pipelines (i.e. 24” and above) and format as per
projects namely, North South Gas Pipeline Annex-B to the
Project (NSGP), Turkmenistan, Afghanistan, effect that the
Pakistan and India Pipeline Project (TAPI), imported goods are
Iran Pakistan Gas Pipeline Project (IP), bonafide
RLNG-III Pipeline (RLNG-III), or any other requirement for use
project declared as “Large Diameter Gas in the project. The
Pipeline Project” by the Ministry of Energy Authorized Officer
31
(Petroleum Division). of the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerized
System against a
specific user ID and
password obtained
under section 155D
of the Customs Act,
1969.

2. The concession
available to
contractors and
service companies
of the project will be
subject to the
following conditions,
namely: -

(a) the contractor

and the service
provider shall
submit a copy
of the contract
or agreement
under which he
intends to
import the
goods for the
project;
(b) the chief
executive or
head of the
contracting
company shall
certify in the
2. Plant, machinery and equipment, materials, Respective 10% prescribed
specialized vehicles or vessels, accessories, headings manner and
spares, chemicals and consumables, as are format as per
manufactured locally, imported by developers, Annex-A that
the imported
contractors and service companies of the above
goods are the
projects. project’s bona
fide
3. HR Coils, Line Pipe, Pylons/Piles, whether or Respective 0% requirements;
not manufactured locally, imported by Headings and
developers and contractors of above projects.
3. Items imported
at concessionary
rates which become
surplus, scrap, junk,
obsolete or

32
 otherwise shall be
disposed of in the
following manner,
namely: -
(a) in the event an
item other than
specialized
vehicles, is sold
to another
company
involved in
infrastructure
development of
Large Diameter
Pipelines, no
import duties
shall be levied
or charged.
Otherwise, it
shall be sold
through a public
tender and
duties shall be
recovered at the
rate of ten per
cent ad valorem
of the sale
proceeds;
(b) for specialized
vehicles there
would be a
minimum
retention period
of five years
after which the
vehicles may be
disposed of in
the manner
provided in (a)
above except
that the full rate
of import duties,
net of any
import duties
already paid,
shall be charged
subject to an
adjustment of
depreciation at
the rate of two
per cent per
month up to a
maximum of
twenty four
months;
(c) specialized
vehicles can be

33
 surrendered at
any time to the
Government of
Pakistan,
without payment
of any import
duties, under
intimation to the
FBR; and
(d) these items, if
rendered as
scrap, with
change in their
physical status,
composition or
condition and
PCT
classification,
shall be
chargeable to
duties & taxes
accordingly, at
standard rates;

4. In the event a
dispute arises
whether any item is
entitled to
exemption under
this schedule, the
item will be
immediately
released by the
Customs
Department against
a corporate
guarantee valid for a
period of nine
months, extendable
by the concerned
Collector of
Customs on time to
time basis. A
certificate from the
relevant Regulatory
Authority that the
item is covered
under this serial
number shall be
given due
consideration by the
Customs
Department towards
finally resolving the
dispute. Disputes
regarding the local
manufacturing only

34
 shall be resolved
through the
Engineering
Development Board.
4. Machinery, equipment, vessels, dumpers, Respective 0% 1. The concession
specialized vehicles, accessories, spares and headings available to
all other items essentially required for the above contractors and
projects imported by developers, contractors service companies
and service companies on an import-cum-export of the project will be
basis for a period of five years. subject to the
following conditions,
namely: -

(a) the contractor

and the
service
provider shall
submit a copy
of the contract
or agreement
under which
he intends to
import the
goods for the
project;
(b) the chief
executive or
head of the
contracting
company shall
certify in the
prescribed
manner and
format as per
Annex-A that
the imported
goods are the
project’s bona
fide
requirements;
and

2. Ministry of
Energy (Petroleum
Division) shall
certify in the
prescribed manner
and format as per
Annex-B to the
effect that the
imported goods are
bonafide
requirement for the
project.
3. Temporarily
imported goods
35
 shall be cleared
against a corporate
guarantee valid for
a period of five
years equal to the
value of import
duties and taxes
exempted,
extendable by the
Collector of
Customs on time to
time basis, if the
importer has a
definite contract.
The concerned
Collector shall allow
extension for a
further period, as
deemed
appropriate, on
payment of one
percent surcharge
for each year on
C&F value of the
goods for which
extension has been
sought. Should the
goods etc., not be
exported on the
expiry of the project
or transferred with
the approval of the
Collector of
Customs to another
Large Diameter
Pipeline Project, or
the period of stay
has been extended
by the Collector of
Customs, then the
developer,
contractor or
service company,
as the case may be,
shall be liable to
pay duties and
taxes as chargeable
at the time of
import.

36
36 Machinery, equipment and other project If imported by
related items for setting up of Submarine Internet Service
Cable Landing stations providers
(i) Tubes Pipes and hollow profiles of cast iron 7303.0000 0% registered under
(ii) Articles of non-malleable cast iron 7325.1000 0% the Sales Tax Act
(iii) Static Converters 8504.4090 0% 1990, duly certified
(iv) Machines for the reception, conversion and 8517.6290 0% by the Ministry of
transmission or regeneration of voice, Information
images or other data, including switching Technology and
and routing apparatus Telecommunication
(v) Optical fiber Cables 8544.7000 0% and Pakistan
Telecommunication
Authority (PTA),
and subject to
annual quota
determination by
the Input Output
Co-efficient
Organization
(IOCO).
37 Other Electric Conductors exceeding 32000 8544.6090 11% If imported by
V manufacturers of
transformers,
registered under the
Sales Tax Act 1990.
38 Plant, Machinery and equipment Respective 5% if imported by
headings registered
pharmaceutical
manufacturers for
their own use
subject to NOC
from Ministry of
Health
39 Following items for Tourism Projects
1 Pre-fabricated room/structures for setting 9406.1090 50% of the Subject to
up of new hotels/motels in Hill Stations 9406.9090 prevailing certification by the
2 Prefabricated Structure (Complete Units) 6810.9100 rate of concerned
3 Camping and Glamping site equipment Respective customs Secretary of
and accessories headings duty Provincial Tourism
4 Vessels for Adventure sports and 8903.1100 Department or
commercial use, including rowing boats, 8903.1200 equivalent
canoes, sailboats etc. 8903.1900 Authorized Officer
8903.2100 of the Federal
8903.2200 Government as
8903.2300 bona fide
5 Water-skis, surf-boards, sailboards and 9506.2100 requirement of the
other water-sport equipment: 9506.2900 approved projects.
6 Ice skates and roller skates, including 9506.7000
skating boots with skates attached
7 Ski-boots, cross country ski footwear and 6402.1200
snowboard boots 6403.1200
6403.1900
6403.2000
6403.4000
8 Snow-skis and other snow-ski equipment 9506.1100

37
 9506.1200
9506.1900
9506.9990
9 Paragliders, parachutes, Hot Air Balloons 8804.0000
10 Diving equipment 9506.6999
11 Zamboni Ice Resurfacing Machines Respective
heading
12 Ice Curling rock 7013.4900
14 Zip line equipment and accessories 9503.0090
14 White PE dasher boards for ice rinks 3920.1000
15 Gloves, mittens and mitts specially 4203.2100
designed for use in sports, belts and 4203.2930
bandoliers 4203.3000
16 Mountaineering, Rock climbing equipment, Respective
accessories and rock wall building material headings
and accessories
17 Washer Extractor - Industrial 8451.4010
18 Flatwork Ironer - Industrial 8451.3000
19 Dry Cleaning Machine - Industrial 8451.3000
20 Tumbler Dryer-Industrial 8451.2900
21 Other Laundry equipment & accessories 8423.8200
8716.8090
8451.8020
8443.1920
8716.8090
8451.4010
8414.4000
8451.2900
8451.3000
9403.2000
22 Steam Double Effect Absorption Chillers 8418.6990
23 Air Handling Units (AHUs) 8415.8390
24 Cooling Towers 8419.8910
25 Steam Boilers Gas train starter train 8419.8100
pressure control piping with pressure
gauge with complete Accessories
26 Other HVAC Equipment & Accessories 8502.1310
8419.8910
7013.9900
8402.9020
7322.1100
8415.8190
3925.9000
8415.8390
8414.3090
27 Sewerage Treatment Plant 8421.2100
28 Elevators 8428.1010
29 Escalators 8428.4000
30 Generating sets 8502.1310
31 Transformer 8504.3400
32 Distribution Board 8504.4090
33 Chandeliers 9405.1110
9405.1910
34 Other Electrical Equipment 8481.1000
8504.4090
38
 8544.1190
35 Dish washing Machine 8422.1900
36 Ice Cube Machine + Bin 8418.6990
37 Double Door Upright Freezer 8418.5000
38 Food Processor 8509.8000
39 Coffee Machine 8419.8100
40 Ovens & Burners 8419.8100
8418.5000
8418.6990
4419.0000
8438.5000
8438.6000
7020.0090
8509.4020
8509.8000
8417.2000
8516.5090
8422.4000
41 Other Kitchen Equipment & Accessories 8716.8090
9403.2000
8419.8100
8418.6990
8438.1000
8418.5000
8423.1000
4419.0000
8509.8000
8422.1900
8419.8100
8414.6000
8438.5000
9403.2000
42 Housekeeping equipment Commercial Dry 8508.1190
Vacuum Cleaning Equipment
43 Fire Alarm and Suppression System 8531.2000
44 Fire Sprinkler System 8481.1000
45 Fire Extinguishers 8424.1000
46 Balloons and dirigibles; gliders, hang 8801.0000
gliders and other non- powered aircraft.
47 Parachutes (including dirigible parachutes 8804.0000
and paragliders) and rotochutes; parts
thereof and accessories thereto.

39
 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.

40
 Annex-B

Header Information

NTN/FTN of Importer Approval No.

(1) (2)

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

HS Description Custom Sales GD. No. GD date &Mach

Collectorate
Code Duty Tax rate

imported
Quantity

Quantity
No.
Specs

rate (applica

UOM
WHT
(applica ble)
ble)

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

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

certified that the imported goods are genuine and bonafide requirement of the project and the same are
not manufactured locally.

Signature& Seal of the Authorized Officer ________________________

Designation ________________________

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

41
 Part-II

Import of Active Pharmaceutical Ingredients, Excipients/Chemicals, Drugs,

Packing Material/ Raw Materials for Packing and Diagnostic Kits and
Equipment, Components and other Goods

The Imports under this part shall be subject to following conditions, namely. -

(i). The active pharmaceutical ingredients, Excipients /chemicals, packing material and raw
material for packing shall be imported only for in-house use in the manufacture of
specified pharmaceutical substances, as approved by the Drug Regulatory Agency of
Pakistan.
(ii). The requirement for active pharmaceutical ingredients and Excipients/chemicals, drugs
as specified in Table A, B & C, shall be determined by the Drug Regulatory Agency of
Pakistan;
(iii). The requirement for packing materials/raw materials for packing, as specified in Table-D,
shall be determined by Input Output Coefficient Organization;
(iv). The designated/authorized representative person of Drug Regulatory Agency of Pakistan
shall furnish all relevant information, as set out in this part, online to the Customs
computerized system, accessed through the unique user identifier obtained under section
155 d of the Customs Act 1969, along with the password thereof.
(v). For "Respective Headings" entries in column (3) of the Table against which two rates of
customs duty 3% and 5% have been mentioned in Column (4), the rate of 3% shall be
applicable only for such goods which are chargeable to 3% duty under the First Schedule
to the Customs Act 1969.

Table A
Active Pharmaceutical Ingredients (API)

Sr. Customs duty

Description PCT code
No (%)
1 Acyclovir Usp 2933.5990 0
2 Albendazole - Human Grade 2933.9990 0
3 Alfacalcidole 3004.9099 0
4 Alogliptin Benzoate 2942.0000 0
5 Alprazolam 2933.9100 0
6 Amikacin Sulpate 2941.9090 0
7 Amiloride HCL 2933.9990 0
8 Amlodipine 2933.3990 0
9 Amoxicillin sodium sterile BP 2941.1000 0
10 Amoxicillin Sodium With Clavulanate 3003.2000 0
Potassium (Sterile)
11 Amphotericin B Lyophilized 2941.9090 0
12 Ampicillin sodium sterile USP/BP 2941.1000 0
(Pharmaceutical grade)
13 Amprolium HCl 2933.5990 0
14 Apixaban and its salts 2933.7990 0
15 ARIPIPRAZOLE 2933.7990 0

42
16 Artemether 2932.9990 0
17 Atorvastatin 2933.9990 0
18 Atorvastatin Calcium 2933.9990 0
19 Atracurium Besylate 2933.4990 0
20 Atropine Sulphate 2941.9090 0
21 Azilsartan Kamedoxomil 2934.9990 0
22 Bacitracin and its derivatives 2941.9060 0
23 Benazepril Related Compound 2933.7990 0
24 Benzyl pencillin sodium/potassium 2941.1000 0
25 Betahistine Di Hcl 2933.3990 0
26 Betaine Glucuronate 2923.9010 0
27 Betamethasone 2937.2200 0
28 Biapenem 2941.9090 0
29 Bisacodyl 2933.3990 0
30 Bosentan Monohydrate 2935.9090 0
31 BromocriptineMs(G) Msa/Ds 01 2939.6900 0
32 BUPIVACAINE HYDROCHLORIDE 2933.9990 0
33 Calcium Lactobionate Oral 2918.1600 0
34 Calcium Lactobionate Special Grade 2940.0000 0
35 Canagliflozin Hemihydrate 2934.9990 0
36 Candesartan Cilextle 2933.9990 0
37 Captopril 2933.9990 0
38 Carbamazepine 2933.9990 0
39 Carbenicillin and its salts 2941.1000 0
40 Carbinoxamine Maleate 2933.3990 0
41 Carfecillin 2941.1000 0
42 Cariprazine Hydrochloride 2933.5990 0
43 CARVEDILOL 2933.9990 0
44 Cefazolin Sodium Sterile 2941.9090 0
45 Cefepime Hydrochloride/L-Arginine Sterile 2941.9090 0
USP
46 Cefoperazone And Sulbactam Sodium 2941.9090 0
47 Cefotaxime / Cefotaxime sodium 2941.9090 0
48 Cefpirome 2941.9090 0
49 Cefpodoxime Proxetil 2941.9090 0
50 Cefquinome Sulfate 2941.9090 0
51 Ceftazidime Pentahydrate 2941.9090 0
52 Ceftiofur HCL Sterile 2941.9090 0
53 Cefuroxime Axetil 2941.9090 0
54 Cefuroxime Sodium Sterile 2941.9090 0
55 Celecoxib 2935.9090 0
56 Cetirizin Dihydrocholoride Ep 2933.5990 0
57 Cetirizine Dihydrochloride 2933.5990 0

43
58 Chloromycetin Palmitate 2941.4000 0
59 Chlorpheniramine Maleate 2933.3990 0
60 Chlortetracycline Hydrochloride 2941.3000 0
61 Chlorthalidone Micronized Powder 2935.9090 0
62 Clamipramine Hcl Ep 2933.9990 0
63 Clavulanate Potassium With Microcrystalline 3003.9090 0
Cellulose (Avicel)
64 Clavulanate Potassium With Silicon Di-Oxide 3003.9090 0
(Syloid)
65 Clemastine Hydrogen Fumarate 2933.9990 0
66 Clindamycin Phosphate 2941.9060 0
67 Clonazepam 2933.9100 0
68 Clopamide Base/Ds 01 2935.9090 0
69 Clopidogrel Bisulphate 2934.9990 0
70 Clotrimazole 2933.2900 0
71 Co-DergocrineMs (Gram) A 01 2939.6900 0
72 Colistin Sulphate 2941.9090 0
73 Dabigatran Etexilate Mesylate 2933.3990 0
74 Dapagliflozin 2934.9990 0
75 Darifenacin Hydrobromide 2934.9990 0
76 Deferiprone 2933.3990 0
77 Desmoder H/Hexamethylen Di-Iso 2929.1000 0
78 Dexibuprofen 2916.3990 0
79 Dextro Methophen HBR 2933.9990 0
80 Dextro-MethorphHbr 2933.4990 0
81 Diclofenac Diethylamine 2922.4990 0
82 Diclofenac Potassium BP 2922.4990 0
83 Diiodohydroxyquinoline 2934.9990 0
84 Diphenhydramine 2922.1990 0
85 Dl-Carnitine HCl 2923.9090 0
86 Domperidone 2933.3990 0
87 Doripenem 2941.9090 0
88 Dorzolamide HCl 2935.9090 0
89 Doxycycline Hyclate 2941.3000 0
90 Doxylamine Succinate 2933.3990 0
91 Drotavarine Hcl 2933.4990 0
92 Drotaverine HCL Tab and Injectable Grade 2934.9990 0
93 Ebastine 2933.3990 0
94 Edoxaban Monohydrate 2934.9990 0
95 Elvitegavir 2934.9990 0
96 Emtricitabine 2934.9990 0
97 Enalapril Maleate Usp 23 2933.9990 0
98 Enoxacin Sesquihfrtae 2933.5990 0

44
99 Enrofloxacin Base 2933.5990 0
100 Enrofloxacin HCl 2941.9090 0
101 Entecavir (Monohydrate) and Its Salts 2933.3990 0
102 Ertapenem Sodium 2941.9090 0
103 Erythrocin J 2941.5000 0
104 Erythromycin Thiocynate 2941.5000 0
105 Erythropoietin IP 2934.9990 0
106 Eslicarbazepine Acetate 2933.4990 0
107 Eslicarbazipine Acetate 2933.3990 0
108 Ethambutol HCl 2941.9090 0
109 Etoricoxib 2933.9990 0
110 Euflavine Bp (Acriflavine) 2933.9990 0
111 EZETIMIBE 2934.9990 0
112 Famotidine 2934.1090 0
113 Favipiravir 2933.9990 0
114 Febuxostat 2934.1090 0
115 Fenpiverinium Bromide 2933.9990 0
116 Ferric Carboxy Maltos Complex 3824.9999 0
117 Ferric Hydroxide Polymaltose Complex 2821.1020 0
Inj.Grade
118 Ferric Pyrophosphate Nf 2835.3900 0
119 FERROUS FUMARATE 2917.1900 0
120 Ferrous Sulphate 2833.2910 0
121 Fexofenadine 2933.3990 0
122 Filgrastim 2934.9990 0
123 Florfenicol 2941.4000 0
124 Flucloxacillin sodium 2941.1000 0
125 Fluconazole 2933.9990 0
126 Flumequine Base 2933.9990 0
127 Flunixin Megulamine 2933.3990 0
128 Fluoxetine Hcl 2922.1990 0
129 Flurbiprofen 2916.3990 0
130 Fosfomycin Calcium 2941.9090 0
131 Fosfomycin Calcium 2941.9090 0
132 Fosfomycin Trometamol 2941.9090 0
133 Fractionated Coconut Oil 2915.9000 0
134 Furaltadone HCl 2934.9990 0
135 Furosemide (Imp) 2935.9090 0
136 Fusidic Acid 2941.9090 0
137 Gabapentin 2922.4990 0
138 Gemifloxacin Mesylate 2933.9990 0
139 Gentamicine Sulphate 2941.9090 0
140 Gentamyein 2941.9090 0

45
141 Glibenclamide 2935.9090 0
142 Gliclazide 2935.9090 0
143 Glimepiride 2935.9090 0
144 Glipizide 2935.9090 0
145 Haloperidol 2934.1090 0
146 Hydrochlorothiazide 2935.9090 0
147 Hydrocortisone Usp Micro 2937.2100 0
148 Hydroxychloroquine Sulphate 2933.4990 0
149 Ibandronate Sodium Monohydrate 2922.4990 0
150 Iloperidone 2934.9990 0
151 Imipenem Cilastatin Sodium (Sterile Mixture 2941.9090 0
Sod Bicarbonate)
152 Imipenem With Cilastatin Sodium Sterile 3824.9999 0
153 Imipramine Hydrochlor/Ds 01 2933.9990 0
154 Iron III Hydroxide Polymaltose Complex 2821.1020 0
155 Iron III Isomaltoside, Inj. Grade 3824.9999 0
156 Iron Sucrose 3824.9999 0
157 Isoniazid 2933.3990 0
158 Ivabradine HCl 2933.7990 0
159 Ivermectin 2941.9090 0
160 Ketoprofen 2918.3000 0
161 Ketorolac Tromethamine 2933.9990 0
162 Lactulose 2940.0000 0
163 Lamivudine 2933.3990 0
164 Ledipasvir 2934.9990 0
165 Ledipasvir And Copovidone Solid Dispersion 2934.9990 0
166 Leflunomide 2934.9990 0
167 Letrozole 2933.9990 0
168 Levamisole Hydrochloride 2934.9990 0
169 levetiracetam 2933.7990 0
170 Levocetirizine Dihydrochloride 2933.5990 0
171 Levosulpiride 2935.9090 0
172 Linaclotide and its derivatives 2933.9990 0
173 Linagliptin 2933.5990 0
174 Lincomycin Hcl 2941.9090 0
175 Linezolid 2934.9990 0
176 LINZOLID 2934.9990 0
177 Lisinopril and its derivatives 2933.9990 0
178 Loratadine 2933.3990 0
179 Lorazepam 2933.9100 0
180 Lorcaserin Hydrochloride Hemihydrate 2934.9990 0
181 L-Ornithine 2922.4990 0
182 Lornoxicam 2934.9990 0

46
183 Losartan Potassium 3824.9999 0
184 Lumefantrine 2922.1990 0
185 Mefloquine HCl 2933.4990 0
186 Meropenem Sodium Carbonate, Inj. Grade 2941.9090 0
187 Meropenem Trihydrate (Sterile) 2941.9090 0
188 Mesalazine 2922.4990 0
189 Metopine 2933.3990 0
190 Metronidazole Benzoate 2933.9990 0
191 Midazolam 2933.9100 0
192 Midazolam HCl 2933.9100 0
193 Minocycline Hydrochloride 2941.3000 0
194 Minoxidil 2933.5990 0
195 Mirabegron 2934.1090 0
196 Montelukast Sodium 2933.4990 0
197 Mupirocin 2941.9060 0
198 Neomycin Sulphate 2941.9060 0
199 Neomycin Sulphate 2941.9090 0
200 Neomycin SulphBp 700 U/Mg Mic 2941.9060 0
201 NICORANDIL 2933.9990 0
202 Nitazoxanide 2934.1090 0
203 Norfloxacin 2933.5940 0
204 Novobiocin Sodium 2941.9090 0
205 Nystatin (Mycostatin Micropul) 2941.9060 0
206 NystatinUsp Powder 2941.9060 0
207 OFLOXACIN 2934.9990 0
208 Olanzapine 2934.9990 0
209 Olaquindox 2933.9990 0
210 Olmesartan Medoxomil 2933.3990 0
211 Omarigliptin 2933.5990 0
212 Ossein Mineral Complex 2106.9090 0
213 Oxalitin 3004.9099 0
214 Oxfendozale 2933.9990 0
215 Oxytetracycline Dihydrate Injectable Grade 2941.3000 0
216 Oxytetracycline HCl 2941.3000 0
217 Palanosetron Hydrochloride 2933.7990 0
218 Paroxetine HCL Hemihydrate 2934.9990 0
219 Peg Filgrastim 2934.9990 0
220 Pencillin V.Potassium 2941.1000 0
221 Pencillinbenzathin 2941.1000 0
222 Perindopril Arginine 3824.9999 0
223 Pheneramine Maleate 2933.9990 0
224 Pindolol Base/Ds Pur 2933.9990 0

47
225 Pioglitazone HCL 2934.1090 0
226 Piperacillin Sodium 2941.1000 0
227 Piperacillin Sodium & Tazobactam Sodium 3003.2000 0
(Sterile)
228 Piperaquine Phosphate 2933.5990 0
229 Piperazine Anhydrous (Pharmaceutical 2935.9090 0
grade).
230 Piroxicam Betacyclodextrine 2934.9990 0
231 Pitavastatin Calcium 2934.9990 0
232 Polymyxin B Sulphate USP Micro 2941.9060 0
233 Polymyxin B SulphBp 8000 U/Mg 2941.9060 0
234 Potassium Chloride 2827.3900 0
235 Potassium Clavulanate (Avicel Mix)1:1 and 3824.9999 0
(Syloid MIX) 1:1
236 Potassium Clavulanate with Microcrystalline 3824.9999 0
Cellulose 1:1
237 Prasugrel HCl 2934.9990 0
238 Pregabalin 2922.4990 0
239 Procaine pencillinG.fortified, 2941.1000 0
sodium/potassium
240 Procyclidine Hcl 2933.9990 0
241 Psyllium Husk Powder 1211.9000 0
242 PYRIDOSTIGMINE BROMIDE 2933.3990 0
243 Pyrimethamine 2933.5990 0
244 Quetiapine Fumarate 2934.9990 0
245 Ramipril 2933.9990 0
246 Ranolazine 2933.5990 0
247 Rebamipide 2933.7990 0
248 Remdesivir 2934.9990 0
249 Ribavirin 2934.9990 0
250 Rifampicin 2941.9090 0
251 Rifaximin 2941.9090 0
252 Risedronate Sodium 2933.3990 0
253 Risperidone 2934.9990 0
254 Rivaroxaban 2934.9990 0
255 Roflumilast 2933.3990 0
256 Rosuvastatin Calcium 2935.9090 0
257 Saccharomyces Boulardii (LYNSIDE) 3824.9999 0
258 Sacubitril + Valsartan 2933.9990 0
259 Saxagliptin HCl 2933.9990 0
260 Silodosin 2933.9990 0
261 Simvastatin 2932.2090 0
262 Omitted
263 Solifenacin Succinate 2933.4990 0
264 Sparfloxacin 2933.5990 0
48
265 Sulfadoxine 2935.9090 0
266 Sulfathiazole 2935.9090 0
267 Sulphadoxine 2935.9090 0
268 Sulphanilamide 2935.9050 0
269 Sulphaquinoxaline Sodium 2935.9090 0
270 Sultamicilliatosylate 2941.1000 0
271 Sultamicillin (Pharmaceutical grade) 2941.1000 0
272 Telmisartan 2933.9990 0
273 TemazepamUsp 28/Ep 4th Ed 2933.9100 0
274 Teneligliptin 3004.9099 0
275 Tenofovir Alafenamide Fumarate 2933.5990 0
276 Tenofovir Alafenamide Hemifumarate 2933.5990 0
277 Tenofovir Disoproxil Fumarate 2933.5990 0
278 Thiocolchicoside 2935.9090 0
279 Ticagrelor 2933.5990 0
280 TICAGRELOR and Its Salts 2934.9990 0
281 Ticarcilin disodium 2941.1000 0
282 TIGECYCLINE 2942.0000 0
283 Tilmicosin Base 2941.9090 0
284 Timolol Maleate 2934.9990 0
285 Tiotropium Bromide Monohydrate (Pre-mix) 2939.8090 0
286 Tirofiban HCL 2935.9090 0
287 Tizanidine HCl 2934.9990 0
288 Tobramycin 2941.9090 0
289 Trandolapril 2933.9990 0
290 Tranexamic Acid 2922.4990 0
291 Trelagliptin Succinate 2934.9990 0
292 Triacetine 2915.3990 0
293 Triclabendazole 2933.9990 0
294 Trimetazidine Hcl 2933.5990 0
295 Omitted
296 Triprolidine Hcl B.P (94%) 2933.3990 0
297 Valsartan 2933.9990 0
298 Vancomycin Hcl 2941.9060 0
299 Vancomycin HCL 2941.9090 0
300 Velpatasvir Co-Povidone 2934.9990 0
301 Vigabatrin 2922.4990 0
302 Vonoprazone Fumarate 2933.9990 0
303 Vorapaxar 2934.9990 0
304 VORICONAZOLE 2934.9990 0
305 Vortioxetine Hydrobromide 2933.5990 0
306 Zinc Bacitracin 10% 2941.9090 0

49
307 Zinc Sulphate Monohydrate 2833.2940 0
308 Zoledronic Acid Monohydrate 2933.9990 0
309 Zolpidem Hemitartrate 2933.9990 0
310 Aspirin 2918.2210 0
311 Pantoprazole Sodium (Injec Grade) 2933.3990 0
312 Moxifloxacin 2933.4990 0
313 Omitted 0
314 Cloxacillin sodium sterile USP/BP 2941.1000 0
315 Bacampicillin HCL 2941.1000 0
316 Cloxacillin and its salts excluding sodium 2941.1000 0
(compacted/ powder form for oral use)
317 Clarithromycin Powder 2941.5000 0
318 Roxithromycin 2941.5000 0
319 Azithromyein 2941.9090 0
320 Ceftriaxonesodium 2941.9090 0
321 D-Cycloserine 2941.9090 0
322 Acrinol Pad 3005.9010 0
323 Benzalkonium Chloride Pad (BKC) 3005.9090 0
324 Sodium Casinate 3501.9000 0
325 Sulfobutylate 3505.2010
326 Activated Glucuronate 3824.9999 0
327 ChondrotinSulphate 3913.9090 0
328 Polyethylene Film 3920.9900 0
329 Acetone 2914.1100 0
330 Anti-Foam 3824.9999 0
331 Acetic Anhydride 2915.2400 0
332 (+)-(1S,2S)-2-Methylamino-1-Phenylpropan- 2939.4900 0
1-OL Base
333 4-(N-Acetyl) Amino-N1-(5-Methyl-3- 2935.9090 0
Isoxazolyl) Benzenesulfonamide
334 Add (1RS,2RS)-2-(dimethylamino) methyl)-1- 2942.0000 0
(3- methoxyphenyl) cyclohexanol
335 5-(2,4,5-trimethoxyphenyl) methyl) 2933.5920 0
pyrimidine-2, 4-diamine (TMP Technical)
336 Para-Amino-Phenol 2922.2900 0
337 Add 2-(4-Isobutylphenyl) Propionic Acid 2916.3990 0
Crude
338 Racemic-2-{4(4-chlorophenyl)phenyl methyl}- 2933.5990 0
1 piperazin Ethanol (Crude)
339 1-[1-[[[(1 R)-1-(3-(1 E)-2(-7-chloro-2 2933.4990 0
quinoliyl)phenyl]-3-[2(1-hydro
xylmethylethyl)phenyl)propyl]thiomethyl
cyclopropane acetic acid (montelukast acid
pure)
340 1-cyclopropyl- 6-fluro-4 oxo-7 piperazine-i- 2933.5990 0
ylquinoline - 3 carboxylic acid - hydrochloric
acid (crude)
341 1-Cyclopropyl- 6-fluoro-1,4dihydro-8- 2933.4920 0
50
 methoxy-7((4as,7as)-octahydro-6H-
pyrrolo(3,4- b)pyridine 6-yl)-4-oxo-3-
quinolinecarboxylic acid
342 9,10-Difloro-2,3-dihydro-3 methyl-7-oxo- 2934.9990 0
7Hpyrido[1,2,3-de]-1,4-benzoxazine-6
carboxylic acid crude
343 (S)-(-)-9 floro-2,3 Dihydro-3-Methyl-10- 2933.4990 0
14Methyl-1-piperazinyl)-7-oxo-7H- pyrido
(1,2,3 de)1,4-Benzoxzine-6-Carboxylic acid
hemihydrates Crude
344 Sitagliptin Free Base 2933.5990 0
345 2-(2-chlorophenyl)-2-(methylamino 2922.3900 0
cyclohexanone (Ketamine Base)
346 Glacial Acetic Acid 2915.1100 0
347 Activated carbon 3802.1000 0
348 Sodium Hydro-Sulfite 2831.1010 0
349 Methanol 2905.1100 0
350 Potassium Hydroxide 2815.2000 0
351 Dimethylformamide 2924.1990 0
352 n-heptane 2901.1090 0
353 Ethylene diamine tetra acetic acid 2921.2100 0
354 Iso Propyl Alcohol 2905.1220 0
355 Acid Hypophosphorous: Respective 0
heading
356 Acid PipmidcTrydae Respective 0
heading
357 Acid Citric Anhydrous Respective 0
heading
358 Propylparaben (Aseptoform-P) Respective 0
heading
359 MethylparabenAseptoform-M) Respective 0
heading
360 Sodium Benzoate Respective 0
heading
361 Sodium Sulfate Respective 0
heading
362 Cupric Chloride Respective 0
heading
363 Mama Copolymer Respective 0
heading
364 Sodium Valproate Respective 0
heading
365 Sodium Cyclamate Respective 0
heading
366 Magnesium Hydroxide Paste Respective 0
heading
367 Bacitracin Usp Powder Microniz Respective 0
heading
368 Pyritinol Base Fine Powder Respective 0
heading
369 Pyritinol Di-Hcl Mono Hydrate Respective 0
heading

51
 370 Sodium Picosulphate Respective 0
heading
371 Pindolol Base Respective 0
heading
372 Nimesulide Respective 0
heading
373 Doxycycline Hydrochloride Bp Respective 0
heading
374 Simvastatin Ep Respective 0
heading
375 Cefaclor Monohydrate Respective 0
heading
376 Clobetasol Propionate Respective 0
heading
377 Betamethasone Base Respective 0
heading
378 Betamethasone 17-Valerate Respective 0
heading
379 Bacitracin Zinc Bp (69 Mcg/Mg) Respective 0
heading
380 Hydrcortisone Acetate Micronised Respective 0
heading
381 Glimepiride Granules 0.606% (W/W (1 Mg) Respective 0
heading

Table B
(Excipients/Chemicals)

S No Description PCT Code Customs Duty (%)

(1) (2) (3) (4)
1 Worked grains of other cereals. (Pharmaceutical grade) 1104.2900 5%
2 Sterillisable maize (corn) starch (Pharmaceutical grade) 1108.1200 5%
3 Gum Benjamin BP (Pharmaceutical grade) 1301.2000 5%
4 (i). Balsam, Tolu BP/USP. 1301.9090 5%
(ii). Gum acacia powder BP
(iii). Gumbenzoin, Styrax,
Tragacanth,Xanthan(Pharmaceutical grades)
5 Other vegetable saps and extracts (Pharmaceutical grade) 1302.1900 10%
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

52
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
(Pharmaceutical grade)
25 Disodium sulphate (Pharmaceutical grade) 2833.1100 5%
26 Sodium sulphate anhydrous (Pharmaceutical grade) 2833.1900 5%
27 Sodium hydrogen carbonate (sodium bicarbonate) 2836.3000 5%
(Pharmaceutical grade)
28 Dglucitol (Sorbitol) (Pharmaceutical grade). 2905.4400 5%
29 Acetone (Pharmaceutical grade) 2914.1100 5%
30 Formic acid (Pharmaceutical grade) 2915.1100 5%
31 Acetic acid 2915.2100 5%
32 Acetic anhydride (Pharmaceutical grade) 2915.2400 5%
33 Ethyl acetate (Pharmaceutical grade) 2915.3100 5%
34 Stearic acid (Pharmaceutical grade) 2915.7010 5%
35 (i). Butyl phthalate 2917.3410 5%
(ii). Dibutylphthalate (Pharmaceutical grade)
36 Hydroxy benzoic acid (Pharmaceutical grade) 2918.2900 5%
37 Propyl Paraben Sodium Salt 2918.2900 5%
38 {[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl amino}-4 2933.5990 5%
hydroxy-benzene acetic acid (HO-EPCP) (Pharma grade)
39 N-Methyl morpholine (Pharmaceutical grade) 2933.9100 5%
40 Methanone 2933.9100 5%
41 1-H-tetrazole-1-acetic acid[TAA](Pharmaceutical grade) 2933.9990 5%
42 (i). 2-Methyl-5-mercepto 1,3,4- hiazole[MMTD]; 2934.1090 5%
(ii). (Z)-2)2-aminothiazole-4-yl)-2-Tert-Butoxycarbonyl) 5%
methoxyimnno Acetic acid (ATMA);
(iii). (Z)-2-(2-aminothaizole -4-yl)2-2(tert-Butoxycarbonyl)- 5%
isopropoxyimino Acetic Acid[ATIBAA or ATBA;
(iv). Sin-methoxyiminoFuranyl Acetic acid Ammonium 5%
Salt(SIMA);

53
 (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 3402.4200 5%
48 Other surface-active agents (Pharma grade) 3402.4990 5%
49 (i). Alkyl aryl sulfonate. 3402.9000 5%
(ii). Ampnocerin “K” or “KS” (Pharma grade)
50 Casein 3501.1000 5%
51 (i)Modified starches (Pharmaceutical grade). 3505.1090 5%
(ii)Rich starch
52 Pencillin G. Amidase enzyme 3507.9000 5%
53 Activated carbon (Pharmaceutical grade). 3802.1000 5%
54 Other activated natural mineral products (Pharmaceutical 3802.9000 5%
grade).
55 Stearic acid (Pharmaceutical grade) 3823.1100 5%
56 Industrial fatty alcohols (Pharmaceutical grade) 3823.7000 5%
57 Polyglycerylricinoleates (Pharmaceutical grade) 3907.9900 5%
58 Cellulose nitrates non-plasticised 3912.2010 5%

Table C
(Drugs)

Customs duty
S No Description PCT Code
(%)
(1) (2) (3) (4)
1 Dextrose (injectable grade and pharma grade) 1702.3000 10%
2 Sodium chloride (injectable grade) (Pharmaceutical grade). 2501.0090 5%
3 Oseltamivir 2922.4990 0%
4 Zanamivir 2924.2990 0%
5 All types of vaccines, Interferon and medicines for Respective 0%
Hepatitis. headings
6 All vaccines and antisera Respective 0%
headings
7 Antihemophilic factor ix (Human) 3002.4190 0%
8 Blood fraction & immunological products (biological 3002.4190 0%
products) including rabies immunological (150 IU per ml)
(Human)
9 Factor viii & plasma derived fibrin sealant. (Human) 3002.4190 0%
10 Hepatits B immunoglobuline (Human) 3002.4190 0%
11 Human albumin (Human) 3002.4190 0%
12 Intravenous immunoglobuline (Human) 3002.4190 0%
13 Intramuscular immunoglobuline (Human) 3002.4190 0%
14 Tatanusimmunoglobuline (250 IU/ml) (Human) 3002.4190 0%

54
15 Injection Anti-Dimmunoglobulin (human) 300mcg/vial 3002.9010 0%
16 Medicinal eye Drops 3004.9050 10%
17 Ointments, medicinal 3004.9060 10%
18 Alfacalcidole Injection 3004.9099 0%
19 All medicines of cancer. An illustrative list is given below, 3004.9099 0%
namely:-
(i). Aminoglutethimide
(ii). Anastrazole
(iii). Asparaginase
(iv). Azathioprine
(v). BCG strain 2-8x108 CFU per vial
(vi). Belomycin
(vii). Bevacizumab
(viii). Bicalutamide
(ix). Bortezomib
(x). Busulfan
(xi). Capecitabine
(xii). Carboplatin
(xiii). Cetuximab
(xiv). Chlorambucil
(xv). Chlormethine
(xvi). Cisplatin
(xvii). Cladribine
(xviii). Cyclophosphamide
(xix). Cyproterone acetate
(xx). Cytarabine
(xxi). Dacarbazine
(xxii). Dactinomycin
(xxiii). Danunorubicin
(xxiv). DocetaxelTrihydrate
(xxv). Diethylstilbestrol-DiphosphateSodium
(xxvi). Disodium Clodronatetetrahydrate
(xxvii). Disodium Pamidronate
(xxviii). Doxorubicin
(xxix). Epirubicin
(xxx). Erlotinib
(xxxi). Etoposide
(xxxii). Filgrastim
(xxxiii). Fludarabine
(xxxiv). 5-Fluorouracil
(xxxv). Flutamide
(xxxvi). Folinic Acid, calcium salt
(xxxvii). Gemcitabine
(xxxviii). Goserelin
(xxxix). Granisetron
(xl). Hydroxyurea
(xli). Ibandronic acid
(xlii). Ifosfamide
55
 (xliii). Imatinibmisilate
(xliv). Irinotecan
(xlv). Lenograstim
(xlvi). Letrozole
(xlvii). Leuprorelin
(xlviii). Lomustine
(xlix). Medroxyprogesterone
(l). Megestrol
(li). Melphalan
(lii). Mercaptopurine
(liii). Methotrexate
(liv). Mitomycine
(lv). Mitoxantrone
(lvi). Octreotide
(lvii). Ondensetron
(lviii). Oxaliplatin
(lix). Paclitaxel
(lx). Pemetrexed
(lxi). Procarbazine
(lxii). Rituximab
(lxiii). Sorafenib (as tosylate)
(lxiv). Tamoxifen
(lxv). 6-Thioguanine
(lxvi). Topotecan
(lxvii). Trastuzumab
(lxviii). Tretinoin
(lxix). Triptorelin Acetate
(lxx). Tropisetron
(lxxi). Vinblastine
(lxxii). Vincristine
(lxxiii). Vinorelbine
(lxxiv). Zoledronic Acid
(lxxv). Tasigna(Nilotinib)
(lxxvi). Temozolomide
20 All medicines of Cardiac. An illustrative list is given below, 3004.9099 0%
namely:-
(i). Abeiximab
(ii). Adenosine
(iii). Contrast Media for angiography MRI (lopamidol
and lohexol Inj. and etc.)
(iv). Dopamine/Dobutamiune
(v). Glyceryltrinitrate infusion or tablets
(vi). Isosorbid Injection 8(Mono/dinityrate)]
(vii). Heparin
(viii). Lopromide (Ultravist)
(ix). Nitroglycerine spray
(x). Nitroglycerin tablets
(xi). Streptokinase
(xii). Sodium AmidotrizoateMeglumine
Amidotrizoate (Urograffin)
56
 (xiii). Reteplase (Thrombolytic treatment of suspected
myocardial infarction)
(xiv). Urokinase
21 All medicines for HIV/AIDS. An illustrative list is given 3004.9099 0%
below, namely:-
(i). Atazanavir
(ii). Darunavir
(iii). Diadanosine
(iv). Efavirenz
(v). Indinavir
(vi). Lamivuldine
(vii). Lopinavir
(viii). Navirapine
(ix). Nelfinavir
(x). Ritonavir
(xi). Saquinavir
(xii). Stavudine
(xiii). Zaduvidine
(xiv). Zalcitabine
22 All medicines for thalassaemia. An illustrative list is given 3004.9099 0%
below, namely:-
(i). Deferasirox
(ii). Defriprone
(iii). DesferrioxamineMesylate
23. Drug used for kidney dialysis and kidney transplant, 3004.9099 0%
Hemodialysis solution/ concentrate and Peritoneal dialysis
solution/concentrate, List of drugs is given below, namely:-
(i). Azathioprin
(ii). Basilliximab
(iii). Cyclosporine
(iv). Daclizumab
(v). Everolimus
(vi). Muromonab-CB3
(vii). Mycophenolic acid
(viii). Mycophenolic acid and its salts
(ix). Grafalon
24 Beclomethasone Aerosol/Vials 3004.9099 0%
25 Cyclosporine Injection 3004.9099 0%
26 Cyclosporine Microemulsion Cap/Solution and etc 3004.9099 0%
27 Erythropoietin Injection, EpoetinbetaErythopotin alpha 3004.9099 0%
28 Ipratropium Bromide Aerosol/Vials 3004.9099 0%
29 Salbutamol Aerosol/Vials 3004.9099 0%
30 Sodium Fusidate Injection 3004.9099 0%
31 Vancomycin Chromatographically Purified Injection 3004.9099 0%
32 Analgesic Medicated Plaster 3005.9090 0%
33 Cystagon, Cysta drops and Trientine Capsules (for 3004.9099 0%
personal use only)
34 Meglumine antimonite 3004.9099 0%
35 Imiglucerase 3004.9099 0%

57
36 Alghlucosidase Alfa 3004.9099 0%
37 Laronidase 3004.9099 0%
38 Agalsidase 3004.9099 0%
39 Poractant Alfa 3004.3900 0%
40 Caffeine Citrate 3004.3900 0%

Table D
(Packing Materials/Raw Materials for Packing/Bandages)

Customs duty
S No Description PCT Code
(%)
(1) (2) (3) (4)
1 Blood Bags CPDA-1: With blood transfusion set pack in Respective 0%
Aluminum foil with set. Heading
2 Surgical tape in jumbo rolls 3005.1010 5%
3 Cetylpyridinium chloride pad 3005.9090 5%
4 Polyacrylate (Acrylic Copolymers) 3906.9090 5%
5 PVC non-toxic tubing (Pharmaceutical grade) 3917.2390 5%
6 PVC lay flat tube material grade (Pharmaceutical grade) 3917.3100 5%
7 Pre-printed polypropylene tubes with tamper proof closures 3917.3910 3%
(with or without dessicant) indicating particulars of
registered drug and manufacturer (Pharmaceutical grade)
8 Other self-adhesive plates, sheets, film, foils, strip and 3919.1090 5%
other flat shapes of plastic (Pharmaceutical grade)
9 Rigid PVC Film (Pharmaceutical grade) 3920.4910 10%
10 PVC/PVDC (Pharmaceutical grade) 3920.4990 5%
11 (i). Plastic eye baths. 3923.1000 5%
(ii). Printed viskerings (Pharmaceutical grade)
12 Printed poly bags for infusion sets (Pharma grade) 3923.2100 5%
13 Non-toxic plastic bags for I.V. solutions and other infusions 3923.2900 5%
(Pharmaceutical grade)
14 Plastic nebulizer or dropper bottles (Pharma grade). 3923.3090 5%
15 Stopper for I.V. Solutions (Pharmaceutical grade). 3923.5000 5%
16 Piston caps 3926.9099 5%
17 (i) 13 mm Rubber stoppers for injections. 4016.9990 5%
(ii) 20 mm and 32 mm Rubber stopper for injections
(Pharmaceutical grade)
18 Collagen strip (catgut) (Pharmaceutical grade) 4206.0000 5%
19 Medical bleached craft paper with heat seal coating 4810.3900 5%
(Pharmaceutical grade)
20 (i) Self-adhesive paper and paper board. 4811.4100 5%
(ii) Cold seal coated paper (Pharmaceutical grade)
21 Paper and paper board coated, impregnated or covered 4811.5990 5%
with plastic (Pharmaceutical grade)
22 Paper Core for Surgical Tape (Pharmaceutical Grade) 4822.9000 5%
23 (i) Other packing containers, including record sleeves 4819.5000 5%
(ii) Glassine sleeve (Pharmaceutical grade)
24 Laminated heat sealable paper 4811.4900 5%

58
25 Kraft paper (wax coated) 4811.6010 5%
26 Non-woven paper 4811.9000 5%
27 Non-woven fabric 5603.9200 5%
5603.9300
28 Coated Fabric 5903.9000 5%
29 Empty glass infusion bottle with and without graduation 7010.9000 5%
USP II (Pharmaceutical grade)
30 (i) Neutral glass cartridges with rubber dices and 7010.9000 5%
plungers and aluminium seals.
(ii) Neutral glass vials 1-2 ml U.S.P-1.
(iii) Moulded glass vials U.S.P. Type III (for antibiotics Inj-
powder).
(iv) Glass bottle USP type I.
(v) Neutral, clear glass, USP type I (pre- sterilized) close
mouth.
(vi) Mouldedglass vials (Pharmaceutical grade)
31 (i) Aluminum foil, “printed” coated with mylar polyester or 7607.1990 5%
surlyn monomer resin on one side and vinyl coating on 7607.2000
the other side indicating particulars of drugs and
manufacturers (Pharmaceutical grade).
(ii) Aluminum foil printed, indicating particulars of drugs
and manufacturers in rolls for wrapping.
(iii) Printed Aluminium Foil for Sachet/I.V. Infusion Bag]
(iv) Printed Alu+Alu-Cold forming Aluminium Foil bearing
the particulars of drugs and manufacturers
Pharmaceutical grade].
(v) Aluminium Foil coated with nucryl resin Top and
bottom
(vi) Printed Aluminium Bag for I.V. Solutions/Infusion
32 (i). Anodized aluminum bottle. 7612.9090 5%
(ii). Rubber plug tear off seal.
(iii). Closing lid (aluminium A1, High density
polyethylene/polypropylene) (Pharmaceutical Grade)
33 (i) Stoppers for I.V. solutions. 8309.9090 5%
(ii) Tear off aluminium seals for injectables.
(iii) Flip off seals for injectable vials.
(iv) Rubber plug with Tear off seal.
(v) Closing lid (Aluminium A1. High density
polyethylene/polypropylene)
(Pharmaceutical grade)

34 Eyeless sutures needles (Pharmaceutical grade) 9018.3200 5%

35 Non-toxic plastic bags for I.V. solutions of dextrose and 9018.3910 5%
other infusions (Pharmaceutical grade)

59
 Table E
(Diagnostic Kits/Equipment)

S No Description PCTCode Customs duty

(%)
(1) (2) (3) (4)
1 4C EsTrionyx 3822.0000 5%
2 5C Cell control Lnormal 3822.0000 5%
3 Albumin bcg 3822.0000 5%
4 Alkaline phosphatase (Alb) 3822.0000 5%
5 Ammonia Modular 3822.0000 5%
6 Aslo tin 3822.0000 5%
7 Bilirubin kit 3822.0000 5%
8 Blood cancer kit 3822.0000 5%
9 Blood glucose test strips 3822.0000 5%
10 Bovine precision multi sera 3822.0000 5%
11 Breast cancer kit 3822.0000 5%
12 CBC Reagent (For hematology analyzer) Complete blood 3822.0000 0%
count reagent
13 Cervical cancer/HPV kit 3822.0000 5%
14 Ckcreatinin kinase (mb) 3822.0000 5%
15 Cknac 3822.0000 5%
16 Control 3822.0000 5%
17 Control Sera 3822.0000 5%
18 Cratininsysi 3822.0000 5%
19 Crp control 3822.0000 5%
20 Detektiion cups 3822.0000 5%
21 DNA SSP DRB GenricIC 3822.0000 5%
22 Elisa based kits or Eclia Kit 3822.0000 0%
23 Ferritin kit 3822.0000 5%
24 Glulcose kit 3822.0000 5%
25 HCV 3822.0000 5%
26 HCV amp 3822.0000 5%
27 Hcy 3822.0000 5%
28 Hdl Cholesterol 3822.0000 5%
29 Hdl/ldlchol 3822.0000 5%
30 HEV (Hepatitis E virus) 3822.0000 5%
31 HIV Kits 3822.0000 5%
32 Hla B27 3822.0000 5%
33 I.C.T. (Immunochromatographic kit) 3822.0000 0%
34 ID-DA Cell 3822.0000 5%
35 Ige 3822.0000 5%
36 Immunoblast (western blot test). 3822.0000 0%
37 Inorganic Phosphorus kit 3822.0000 5%
38 ISE Standard 3822.0000 5%
39 Kit amplicon kit (for PCR) 3822.0000 5%
40 Kit for vitamin B12 estimation 3822.0000 5%
41 Kits for automatic cell separator for collection of platelets 3822.0000 0%
42 Lac 3822.0000 5%
43 Lchsv 3822.0000 5%
44 Ldh kit (lactate dehydrogenase kit) 3822.0000 5%
45 Lipids 3822.0000 5%
46 Liss Coombs 3822.0000 5%
47 NA/K/CL 3822.0000 5%

60
 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%

Part-III

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

The imports under this part shall be subject to following conditions, besides the conditions specified in the
Table given below namely: -

(i) the designated/authorized person of the following Ministries, or as the case may be, companies
shall furnish all relevant information as detailed in the table below on line to the Customs
Computerized System, accessed through the unique users identifier obtained under section
155D of the Customs Act, 1969, along with the password thereof, namely: -

(a) Ministry of Industries, Production and Special Initiatives, in case of imported goods
specified against serial numbers 24of Table;
(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial
number26 of Table;
(c) Ministry of Live Stock and Dairy Development, in case of goods, specified against serial
number 15 and 20 of Table;

(ii) the importer shall file the Goods Declaration online through Pakistan Customs Computerized
System where operational, and through a normal hard copy in the Collectorates/Custom-
stations, in which the Pakistan Customs Computerized System is not operational as yet.

(iii) in already computerized Collectorates and Custom-stations where the Customs Computerized
System is not yet operational, the Director Reforms and Automation or any other authorized
officer shall feed the requisite information about clearance/release of goods under this
notification in the Customs Computerized System on daily basis, and the data obtained from
the Custom-stations, which have not yet been computerized, on weekly basis.

61
 Table

Sr. Description PCT Code Customs Condition

No. duty (%)
(1) (2) (3) (4) (5)
1 Breeding bulls 0102.2910 0% Nil
2 Hatching (Fertilized) egg 0407.1100 3% Nil
for grandparent and parent
stock of Gallus domesticus
(chicken)
3 Bovine semen 0511.1000 0% Nil
4 Fresh and Dry Fruits 08.00 10% Of Afghanistan origin and imported from
except apples from Afghanistan
Afghanistan
5 Spices (Mixtures referred 0910.9100 11% If imported by units certified by Ministry
to in Note 1(b) to Chapter of National Food Security and Research
9) to be vertically integrated poultry
processing units engaged in production
of value added chicken products
6 Wheat 10.01 0% Nil
7 Sunflower seeds 1206.0000 0% For sowing purpose only as certified by
Ministry of National Food Security and
Research.
8 Mustard seeds 1207.5000 0% -do-
9 Canola seeds 1205.9000 0% -do-
10 Carrageenan Food Gel 1302.3900 11% If imported by units certified by Ministry
of National Food Security and Research
to be vertically integrated poultry
processing units engaged in production
of value added chicken products.
11 Cane Sugar 1701.1390 0% If imported by private sector
1701.1400
12 Beet Sugar 1701.1200 0% If imported by private sector
13 White crystalline cane 1701.9910 0% Nil
sugar
14 White crystalline beet 1701.9920 0% Nil
sugar
15 Mixes and doughs for the 1901.2000 11% If imported by units certified by Ministry
preparation of bakers’ of National Food Security and Research
wares of heading 19.05 to be vertically integrated poultry
processing units engaged in production
of value added chicken products.
16 Food preparations 1901.9020 16% -do-
1901.9090
17 Bread crumbs 1905.9000 16% -do-
18 Sauces and preparation 2103.9000 16% -do-
therefor, mixed condiments
and mixed seasonings
19 Sodium Iron (Na Fe Respective 0% Nil
EDTA), and other premixes headings
of Vitamins, Minerals and
62
 Micro- nutrients (food
grade)
20 Growth promoter premix 2309.9000 10% Nil
21 Vitamin premix 2309.9000 10% Nil
22 Choline Chloride 2309.9000 10% Nil
23 Mineral premix 2309.9000 10% Nil
24 Cattle Feed Premix 2309.9000 5% This facility shall be available for dairy
sector, subject to certification by the
Ministry of National Food Security and
Research.
25 Vitamin B12 (feed grade) 2309.9000 10% Nil
26 Vitamin H2 (feed grade) 2309.9000 10% Nil
27 Fish and Shrimp Feed 2309.9000 0% Nil
28 Poultry feed preparation 2309.9000 10% Nil
(coccidiostats)
29 Calf Milk 2309.9000 10% This facility shall be available for dairy
Replacer(CMR)(color sector, subject to certification by the
dyed) Ministry of National Food Security and
Research.
30 Growth promoter premix 2309.9000 5% If imported by Sales Tax registered
Vitamin premix manufacturers of poultry feed
Vitamin B12 (feed grade)
Vitamin H2(feed grade)

30A Medicaments 3004.9099 3% If imported by poultry sector

31 Unground 2510.1000 0% If imported by the Phosphatic Fertilizer
Industry, notified by the Ministry of
Industries.
32 Chrysotile Asbestos 2524.9000 15% If imported by the manufacturers of
Powder Coatings subject to annual quota
determination by the Input Output Co-
efficient Organization (IOCO).
33 Phosphoric acid 2809.2010 0% If imported by the Phosphatic Fertilizer
Industry, notified by the Ministry of
Industries.
34 Ethylene 2901.2100 0% If imported by industrial consumers for
self-consumption
35 (i) Para xylene 2902.4300 0% If imported by M/s. Lotte Chemical
(ii) Acetic acid 2915.2100 Pakistan Ltd.
(iii) Hydrogen Bromide 2811.1990
(iv) Palladium on carbon 3815.1200
36 Ethylene Dichloride 2903.1500 0% If imported by industrial consumers for
self-consumption
37 Ethylene glycol 2905.3100 0% Nil
(ethanediol) (MEG)
38 PTA 2917.3610 5% Nil
39 Furazolidone (feed grade) 2934.9910 10% Nil
40 Paprika Liquid 3203.0090 11% If imported by units certified by Ministry
of National Food Security and Research
to be vertically integrated poultry
processing units engaged in production
of value added chicken products.

63
41 Stamping Foils 3212.1000 0% Nil
42 Chilli Extract 3302.1090 3% If imported by units certified by Ministry
of National Food Security and Research
to be vertically integrated poultry
processing units engaged in production
of value added chicken products.
43 Fatty Alcohol Ethoxylate 3402.4200 5% If imported by manufacturers of Sodium
Lauryl Ether Sulphate, registered under
the Sales Tax Act, 1990.
44 (i). Adhesives based on 3506.9190 11% If imported by the manufacturers of
polymers or rubbers Diapers registered under the Sales Tax
(ii). Hot melt adhesives Act, 1990 subject to annual quota
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
45 Products registered under 3808.9170 0% Nil
the Agriculture Pesticides
Ordinance, 1971
46 Other pesticides 3808.9199 0% Nil
47 Herbicides, anti-sprouting 3808.9310 0% Nil
products and plant growth
regulators
48 Herbicides, anti-sprouting 3808.9390 0% Nil
products and plant growth
regulators
49 Other 3808.9990 0% Nil
50 Linear Alkyl Benzene 3817.0000 0% Nil
51 Pet Resin Bottle Grade 3907.6120 8.5% Nil
3907.6920
52 (i) Polyester Resin 3907.9900 10% If imported by the manufacturers of
(ii) Epoxide resin 3907.3000 Powder Coatings, registered under the
Sales Tax Act, 1990 and subject to
annual quota determination by the IOCO.
53 Polyamide-6, -11, -12, -6, 3908.1000 0% Nil
6, -6, 9, -6, 10 or -6, 12
54 Other polyamides in 3908.9000 0% Nil
primary form
55 Poly (methylene phenyl 3909.3100 5% Nil
isocyanate) (crude MDI,
polymeric MDI)
56 Pre-laminated Tape 3919.1090 16% If imported by the manufacturers of
3920.9900 16% Diapers registered under the Sales Tax
Act, 1990 subject to annual quota
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
57 Frontal Tape 3919.9090 16% -do-
3920.9900 16%
58 PE + NW laminate sheet 3920.1000 16% -do-
59 Poly back sheet 3920.1000 16% -do-
3920.9900
60 Film of ethylene 3920.1000 10% If imported by a Sales Tax registered

64
 manufacturer of aseptic plastic packages
meant for liquid foods, subject to quota
determination by IOCO, till June, 2023
61 Plastic Film (Medical 3920.2040 10% If imported by the manufacturers of
grade) 3921.9090 Disposable/Auto disable syringes
registered under the Sales Tax Act, 1990
and subject to annual quota
determination by the IOCO.
62 Uncoated Film of Poly 3920.6200 11% If imported by the manufacturers of
(ethylene terephthalate) Metalized Yarn registered under the
Sales Tax Act, 1990 subject to annual
quota determination by the IOCO.
63 Perforated Poly Film 3920.9900 16% If imported by the manufacturers of
Diapers registered under the Sales Tax
Act, 1990 subject to annual quota
determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
64 Waist Band Barrier 3921.9090 16% -do-
65 Raw Hides & Skins 41.01 0% Nil
66 Raw Skins 41.02 0% Nil
67 Other Raw Hides and 41.03 0% Nil
Skins (excluding
4103.3000)
68 In the wet state (including 4105.1000 0% Nil
wet- blue) 4106.2100
69 Blister Paper 4802.6990 10% If imported by the manufacturers of I.V.
Canola registered under the Sales Tax
Act, 1990 and subject to annual quota
determination by the IOCO.
70 Uncoated paper and 4805.9290 15% If imported by the Liquid food packaging
paperboard industry for dairy and juices registered
under the Sales Tax Act, 1990, and
subject to annual quota determination by
the IOCO.
71 Yarn of nylon or other 5402.4500 7% Nil
polyamides
72 Yarn of viscose rayon, 5403.3100 5% Nil
untwisted or with a twist
not exceeding 120 turns
per meter
73 Of polyesters 5501.2000 6.5% Nil
74 Acrylic or modacrylic 5501.3000 6.5% Nil
75 Of polypropylene 5501.4000 6.5% Nil
76 Filament tow of other 5501.9000 6.5% Nil
polymers
77 Artificial filament tow 5502.9090 6.5% Nil
78 Of polyesters not 5503.2010 7% Nil
exceeding 2.22 decitex
79 Of other polyester 5503.2090 6% Nil
80 Acrylic or modacrylic 5503.3000 6.5% Nil
81 Of polypropylene 5503.4000 6.5% Nil
82 Other synthetic staple fibre 5503.9000 6.5% Nil

65
83 Of synthetic fibers 5505.1000 6.5% Nil
84 Of artificial fibers 5505.2000 6.5% Nil
85 Of polyesters 5506.2000 6.5% Nil
86 Acrylic or modacrylic 5506.3000 6.5% Nil
87 Other synthetic staple fibre 5506.9000 6.5% Nil
88 Non-wovens, whether or 5603.1100 11% If imported by the manufacturers of
not impregnated, coated, 5603.1200 Diapers registered under the Sales Tax
covered or laminated for Act, 1990 subject to annual quota
man-made filaments. determination by the IOCO and
certification by the Engineering
Development Board that the imported
goods are not manufactured locally.
89 Acquisition layer 5603.9200 11% -do-
90 Loop pile fabric 6001.2210 16% -do-
6001.2290
91 Silver 71.06 0% Nil
92 Gold 71.08 0% Nil
93 Carbon steel strips of 7226.9200 5% If imported by manufacturers of shaving
thickness 0.09 to 0.1 mm blades/razors, registered under the Sales
and width 22.2 to 22.4 mm Tax Act, 1990, subject to annual quota
determination by the Input Output Co-
efficient Organization (IOCO).
94 Bicycle Chain Parts 7315.1990 15% If imported by Bicycle chain
manufacturers registered under the
Sales Tax Act, 1990 as per quota
determined by IOCO.
95 Aluminium Wire not alloyed 7605.1900 11% If imported by the manufacturers of
Metalized Yarn registered under the
Sales Tax Act, 1990 subject to annual
quota determination by the IOCO.
96 (i) Coils of aluminium 7606.1200 0% If imported by registered local
alloys 8309.9010 0% manufacturer of aluminum beverage
(ii) Aluminum lids cans subject to quota determination by
IOCO.
97 CKD kits for compression- 8408.9000 3% This concession is only available to those
ignition internal combustion parts of CKD kits as are not
piston engines (diesel manufactured locally if imported by local
engines of 3 HP to 36 HP) manufacturers / assemblers of these
engines.
98 Permanent magnets of 8505.1100 0% If imported by local manufacturers of DC
metal Fans subject to annual quota
determination by IOCO.
99 [Omitted]
100 Cellular Mobile Phone 8517.1419 0% Nil
101 Cellular mobile phones in 8517.1411 0% i. If imported by local assemblers/
CKD/SKD condition manufacturers duly certified by Pakistan
Telecommunication Authority (PTA)
subject to quota determination by the
Input Output Co-efficient Organization
(IOCO).
ii. Imports shall be subject to production
of type approval certificate from PTA.

66
 iii. Local assemblers/ manufacturers shall
furnish consignment wise NOC from
PTA.
102 (i) Machines for the 8517.6210 0% Nil
reception, conversion 8517.6220
and transmission or 8517.6230
8517.6240
regeneration of voice,
8517.6250
images or other data, 8517.6260
including switching and 8517.6290
routing apparatus
8418.6940
(ii) Refrigerated out door
cabinet designed for
insertion of electric and
electronic apparatus
103 [Omitted]
104 (i). Electronic integrated 8542.3900 0% If imported by SIM and Smart Card
circuits (SIM Chip) manufacturers registered under Sales
Tax Act, 1990, as per quota determined
by IOCO as per procedure prescribed in
(ii). Magnetic sheets 8519.8190 SRO 565(I) /2006.

(iii). Glue Tape Lamination 5807.1030

for dye bonding of chip

(iv). Polyvinyl Chloride 3920.4910

(PVC) Rigid Film
(v). Biaxially Oriented 3920.2040
Polypropylene (BOPP)
film, laminated
105 Ships and other floating 8901.1000 0% The exemption shall be available up to
crafts including tugs, 8901.2000 the year 2030, 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
flag. 8905.9000 for demolition purposes shall be
8906.1000 chargeable.
8906.9000
8907.9000
106 Defence stores, excluding 93.00 & 15% If imported by the Federal Government
those of the National Respective for the use of Defence Services whether
Logistic Cell headings the goods have been imported against
foreign exchange allocation or otherwise.
107 (i) Paper having 4802.5510 0% (1) If imported by a Federal or
specification 60 gm/m 2 Provincial Government Institution or
in 23X36 inches or a Nashir-e-Quran approved by
respective Provincial Quran Board
20X30 inches sheets
4810.1310 for printing of Holy Quran;
(ii) Art paper having 4810.1990 (2) In case of Nashir-e-Quran the
specification 20x30
67
 inches, 23x30 inches, quantity of paper to be imported
23x33 inches, 23x36 would be determined by IOCO; and
inches and 700x1000 (3) The Nashir-e-Quran may also get
printing done from another printer
mm
(vendor), duly registered under
Sales Tax Act,1990 and with
relevant Provincial Quran Board,
having suitable in-house facility,
subject to approval of the IOCO.
Imports made by Nashir-e-Quran
availing the facility of printing
through vendors will be cleared
against submission of bank
guarantee or pay order. In such
case, -
(i) the vendor shall have a firm
contract with the Nashir-e-
Quran;
(ii) the Nashir-e-Quran may
provide the imported paper, to
the vendor;
(iii) the vendor shall not be entitled
to import the paper, under this
scheme for printing of Quran to
be supplied to the Nashir-e-
Quran;
(iv) the vendor, after completing the
printing, shall supply the printed
Quran to that Nashir-e-Quran
only with whom he held the firm
contract; and
(v) the vendor shall also maintain
proper record of the imported
paper utilized, and printed
Quran supplied to the Nashir-e-
Quran;
(vi) the security deposited by the
Nashir-e-Quran at the time of
clearance shall be released after
NOC from IOCO regarding
consumption of paper and supply of
finished product as per the contract.

108 (i) Cable filling/flooding 3824.9999 0% If imported by a Sales Tax registered

compound person engaged in manufacturing of
(ii) Polybutylene 3907.7000 0% Optical Fiber Cable subject to quota
Terephthalate determination by IOCO
(iii) Fiber reinforced 3916.9000 0%
plastic/glass reinforced
polypropylene
(iv) Polyester rigid film 3920.6310 5%
(v) Weighing more than 5603.9400 5%
150 g/m2 (Nonwovens)
(vi) Water blocking/ 5604.9000 0%
swelling tape
(vii) Gimped yarn, and strip 5606.0000 5%

68
 and the like of heading
54.04 or 54.05, gimped
(other than those of
heading 56.05 and
gimped horsehair
yarn); chenille yarn
(including flock chenille
yarn); loop wale- yarn
(viii) Backed 7607.2000 5%
(ix) Single/Multimode 9001.1000 0%
Optical Fiber
(x) Stamping foils 3212.1000 0%
109 (i) Other craft paper 4804.3900 10% If imported by a Sales Tax registered
(ii) Multi-ply (clay coated 4810.9200 manufacturer of Aseptic liquid food
paper and paper board packaging material, subject to quota
excluding 80 mN and 7607.1100 determination by IOCO, till June, 2023.
150 mN
(iii) Aluminum foil (rolled
but not further worked)
110 Lithium iron phosphate 8506.5000 8% Nil
battery (Li-Fe-PO4)
(i) Other 3506.9190 5% If imported by manufacturers of
(ii) Other 3906.9090 5% diapers/sanitary napkins registered under
(iii) Of polymers of the Sales Tax Act, 1990, subject to
3920.1000 16%
ethylene annual quota determination and
(iv) Of other plastics 3921.1900 16% verification by the Input Output Co-
(v) Of polymers of efficient Organization (IOCO) and
3923.2100 5%
ethylene certification by the Engineering
111 (vi) Weighing not more
5603.1100 11% Development Board that the imported
than 25 g/m2
goods are not manufactured locally.
(vii) Weighing more than
25 g/m2 but not more 5603.9200 16%
than 70 g/m2
(viii) Weighing more than 5603.9300 11%
70 g/m2 but not more
than 150 g/m2
112 (i) Malt extracts & Food 1901.9020 5% Imports by manufacturers of infant
prep formula milk, registered under the Sales
Tax Act, 1990, subject to annual quota
(ii) Other 1901.9090 5% determination and verification by the
Input Output Co-efficient Organization
(iii) Cans of Iron and steel 7310.2900 10% (IOCO).

113 (i) Dextrose 1702.3000 0% If imported by manufacturers of

(ii) Sodium Chloride 2501.0090 hemodialyzers, registered under the
pharma grade Sales Tax Act, 1990, subject to annual
(iii) Calcium Chloride 2827.2000 quota determination by the Input Output
pharma grade Co-efficient Organization (IOCO).
(iv) Magnesium Chloride 2827.3100
Pharma grade

69
 (v) Potassium Chloride 2827.3900
(vi) Sodium bicarbonate 2836.3000
pharma grade
(vii) Potassium Chloride 3104.2000
pharma grade
114 (i) Aluminum sheets & 7606.1100 5% If imported by manufacturers of photo
Coils 7606.9190 polymers & CTP plates and pre-
7606.9290 sensitized printing plate, registered under
(ii ) Aluminum foil 7607.1990 the Sales Tax Act, 1990, subject to
annual quota determination by the Input
Output Co-efficient Organization (IOCO).

115 (i)AKD wax 3809.9200 0% If imported by manufacturers of Paper

sizing agents, registered under the Sales
(ii)Finishing agent 3809.9200 0% Tax Act, 1990, subject to annual quota
determination by the Input Output Co-
(iii)Cationic 3402.4190 0% efficient Organization (IOCO).
116 (i) Refrigerant gas R-290 2711.1200 0% If imported by manufacturers of Home
(propane) Appliances, registered under the Sales
(ii) Refrigerant gas 2901.1010 Tax Act, 1990, subject to annual quota
Isobutane R-600 gas determination by the Input Output Co-
(iii) Refrigerant gas R-410 3827.6900 efficient Organization (IOCO); and
(iv) Articles of glass 7020.0090 certification from Inland Revenue
(v) Siver solder 5% 7106.9290 Department that all dealers of the
(vi) Stainless steel sheets 7220.2090 manufacturing unit are registered with
(vii) Copper welding rod 7407.2900 Sales Tax department.
(viii) Copper capillary tube 7411.1010
(ix) Copper tube inner 7411.1020
grooved
(x) Aluminium sheet stucco 7606.9210
(xi) Filter driers (02 hole/3 8421.3910
hole)
(xii) AC motors, single 8501.4090
phase
(xiii) Transformers 8504.3100
(xiv) Magnetic strip 8505.1900
(xv) Magnetrons 8540.7100
(xvi) Glass board for 8529.9090
manufacturing TV
panels (LCD, LED,
OLED, HDI etc.)
(xvii) Printed circuits 8534.0000

70
117 Base oil 2710.1993 0% If imported by manufacturers of coning
oil, white oil and other textile oils,
registered under the Sales Tax Act,
1990, subject to annual quota
determination by the Input Output Co-
efficient Organization (IOCO).

118. CNG vehicle conversion 8409.9191 5% Brands of kits approved by OGRA, if

kits. 8409.9991 imported by authorized dealers.

119 Organic composite 3814.0000 5% If imported by manufacturers of Butyl

solvents and thinners, not Acetate and Dibutyl Orthophthalates
elsewhere specified or registered under the Sales Tax Act 1990,
included; prepared paint or subject to annual quota determination by
varnish removers. Input Output Co-efficient Organization
(IOCO).

120 Plasticised (Poly Vinyl 3904.2200 0% If imported by manufacturers of

Chloride) disposable syringes and saline infusion
sets, registered under the Sales Tax Act
1990, subject to annual quota
determination by Input Output Co-
efficient Organization (IOCO).

121 Other saturated Polyesters 3907.9900 5% If imported by manufacturers of

interlining/ buckram, registered under
the Sales Tax Act 1990, subject to
annual quota determination by Input
Output Co-efficient Organization
(IOCO).;

122 (i) Skimmed milk powder 0402.1000 0% (i) If imported by manufacturers

(ii) Whey powder 0404.1010 registered under the Sales Tax Act 1990,
(iii) Peas (Pisum sativum) 0713.1000 of Ready to Use Supplementary Foods
(iv) Grams (dry whole) 0713.2010 (RUSF) duly authorized by United
Nations World Food Program (UNWFP)
(v) Other 0713.3990
and subject to annual quota
(vi) Groundnuts shelled 1202.4200 determination by Input Output Co-
weather or not broken efficient Organization (IOCO).”,
(vii) Other 1507.9000
(viii) Palm Olein 1511.9030 (ii) If imported by manufacturers
registered under the Sales Tax Act 1990,
(ix) Other 1514.9900
of Ready-To-Use Therapeutic Food
(x) Vegetable fats and their 1516.2010 (RUTF), duly authorized by United
fractions Nations International Children
(xi) Other 1517.9000 Emergency fund (UNICEF) and subject
(xii) Malto dextrins 1702.9030 to annual quota determination by Input
Output Co-efficient Organization
(xiii) Other 2106.9090 (IOCO).”,
(xiv) Other 3404.9090
(xv) Other 3824.9999

123 Yarn and film grades 3907.6110 5% if imported by manufacturers registered

3907.6910 under the Sales Tax Act 1990, of film and
yarn from PET.

71
124 Newsprint in rolls or sheets 4801.0000 0% If imported by newspaper or periodical
publishers certified by the All Pakistan
Newspaper Society(APNS)
125 (i) Other 3215.1190 0% If imported by manufacturers registered
under the Sales Tax Act 1990,
(ii) Polypropylene 3902.1000 0%
Of Auto-Disable Syringes with quota
(iii) Propylene copolymers 3902.3000 0% determination by IOCO and subject to
(iv) Plasticised 3904.2200 0% NOC from Ministry of National Health
Services Regulation and Coordination
(v) Epoxide resins 3907.3000 0% (MoNHSR&C).
(vi) Biaxially Oriented 3920.2040 0%
Polypropylene (BOPP)
film, laminated
(vii) Other 3921.9090 0%
(viii) Gaskets of rubber 4016.9310 0%
(ix) Printing paper 4802.5510 0%
(x) Tubular metal needles 9018.3200 0%
and needles for sutures
126 (i) Aluminum foil rolled but 7607.1100 0% if imported by manufacturers registered
not further worked “7 under the Sales Tax Act 1990, of
microns to 100 microns” pharmaceutical packaging subject to
quota determination by IOCO.
(ii) Film and sheet of 3920.9200 0%
polyamides “ 20
microns to 40 microns”
127 (i) Other 3005.9090 0% if imported by manufacturers registered
under the Sales Tax Act 1990, of First
(ii) Other 3920.2090 0%
Aid Bandages Manufacturing Industry
(iii) Other woven fabrics 5407.5200 0% subject to quota determination by IOCO.
(Dyed)

128 (i) Ednozym Pectofruit 3507.9000 3% if imported by manufacturers registered

(ii) Endozym Pectofruit under the Sales Tax Act 1990, of Food
PR Processing Industry subject to quota
(iii) Endozym Alphamyl determination by IOCO.
MG
(iv) Silite Normal Speed, 3824.9999 3%
(v) Silite High Speed and
(vi) Spindasol FJ under

129 (i) Glucose precursors 2309.9000 5% If imported by Dairy sector

(ii) Yeast
(iii) Toxin Binders
(iv) Energy supplements
for cows transition
period
(v) Acidifiers
(vi) Electrolytes for calves
(vii) Biotin
(viii) Buffers
(ix) Copper boluses
(x) Non-protein nitrogen
sources
130 (i) Shoe adhesives 3506.9110 5% If imported by registered under the Sales

72
 (ii) Phenolic resins 3909.4000 5% Tax Act 1990, Shoe manufacturers
(iii)Of polymers of ethylene 3920.1000 5% subject to quota determination by IOCO.
(iv)Other 3920.2090 5%
(v)Other 3921.9090 5%
(vi)Shoe lasts 3926.9060 5%
(vii)Uppers and parts 6406.1000 5%
thereof, other than
stiffeners
(viii)Outer soles and heels 6406.2010 15%
of rubber
(ix)Buckle 8308.9020 5%
(x) Weighing more than 5603.1400 5%
150 g/m2
(xi) Weighing more than 70 5603.9300 5%
g/m2 but not more than 150
g/m2
(xii)Dyed 5407.9200 5%

(xiii) Of yarns of different 5407.9300 5%

colours
(xiv) Printed 5407.9400 5%

(xv) Of other materials 6702.9000 5%

131 (i) PVC Emulsion grade 3904.1010 0% 1. If imported by Sales Tax

manufacturers registered under the
(ii) Release paper 4811.5990 3% Sales Tax Act 1990, of artificial
leather subject to quota determination
by IOCO.
2. Import of PVC Emulsion grade is also
subject to lab test.

132 Decorative base paper for Respective 0% If imported by manufacturers registered

printing (70 g/m2 or less heading under the Sales Tax Act 1990, of
with at least one side Decorative Printed Industry subject to
calendared, un-sized for quota determination by IOCO.
printing of wood grain and
fancy designs)
133 Spray Valves/Pumps with 8481.8090 0% If imported by manufacturers registered
or without spray cap/ under the Sales Tax Act 1990, of
actuator for aerosol Aerosol subject to quota determination
products by IOCO.
134 PET Scrap 3915.9000 11% If imported by manufacturers registered
under the Sales Tax Act 1990, of
Polyester Staple Fiber and Recycled
PET (REPT) Flaks subject to quota
determination by IOCO.
135 (i) Butt welding 7307.9300 3% If imported by manufacturers registered
(ii) Iron and alloy steel U- 7216.3110 10% under the Sales Tax Act 1990, of Boilers
sections of various heights 7216.3210 Manufacturers subject to quota
7216.3310 determination by IOCO.
(iii) Safety or relieve valves 8481.4000 10%

73
136 (i) Other uncoated paper 4805.9390 0% If imported by manufacturers registered
and paperboard and under the Sales Tax Act 1990, of
(ii) Vegetable parchment 4806.1000 0% Bobbins, Cops and Cores subject to
quota determination by IOCO.

137 Woven fabrics obtained 5407.2000 5% If imported by manufacturers registered

from strip and the like under the Sales Tax Act 1990, of
Machine made Carpets subject to quota
determination by IOCO.
138 Chain parts 7315.1990 15% If imported by manufacturers registered
under the Sales Tax Act 1990, of
industrial chain subject to quota
determination by IOCO.

139 Specialty paper 40-50 4810.9900 0% If imported by manufacturers registered

grams having specification under the Sales Tax Act 1990, of Flexible
of wood free, white, glossy Packaging Industry subject to quota
and one side coated for determination by IOCO.
Gravure Printing Process
140 Omitted

141 Carbon black other than 2803.0020 5% If imported by manufacturers registered

rubber grade under the Sales Tax Act 1990, subject to
quota determination by IOCO.

142 Hermetic bags and Respective 0% Subject to certification by Ministry of

cocoons heading National Food and Security (MoNFS&R)
that imported goods are bona fide
requirement for use in the Agriculture
Sector. The authorized officer of the
Ministry shall furnish all relevant
information on line to Pakistan Customs
Computerized System against specific
user ID and Password obtained under
section 155D of the Customs Act, 1969.
143 Lithium Ion Cells 8507.6000 0% If imported by manufacturers registered
under the Sales Tax Act 1990, of lithium-
ion batteries subject to quota
determination by IOCO.
144 Omitted

145 Raw materials used in the Respective 0% If imported by manufacturers registered

manufacturing of the heading under the Sales Tax Act 1990, subject to
COVID-19 related items NOC issued by DRAP and Quota
determined by IOCO
i.e, VTM, IV Cannula, N95
Masks, Surgical Masks,
Face Shields, Tyrek Suits

146 Carpets 5701.1010 0% If imported by exporters registered under

the Sales Tax Act 1990, of Hand-woven
Carpets.
147 Of circular cross-section 7213.9191 10% If imported by manufacturers registered
measuring less than 7 mm 7227.9010 under the Sales Tax Act 1990, of
in diameter Welding Electrode subject to quota
determination by IOCO.

74
148 Poly-butylene 3907.7000 0% If imported by Sales Tax registered
terephthalate manufacturers of Filament Brushes
subject to IOCO quota determination.
149 Membrane for filtering or 8421.2100 0% If imported by Sales Tax registered
purifying water manufacturers of water filtration plants
subject to IOCO quota determination.
150 Carbon Fiber Composite 8545.9090 0% If imported by Sales Tax registered
Core manufacturers of Aluminum Conductor
Composite Core subject to IOCO quota
determination.
151 Flavouring powders for 2106.9030 3% If imported by Sales Tax registered
food preparation manufacturers of snacks subject to
IOCO quota determination till June,
2023.
152 Following Raw Materials 5% If imported by Sales Tax registered
for the manufacturing of manufacturers of Filters other than
Filters other than automotive subject to IOCO quota
determination.
automotive:-

(i) Adhesive 3506.9190

(ii) Epoxide resins 3907.3000

(iii) Filter media/paper 4811.5990

4811.9000
(iv) Non-woven fabric 5603.9200
media 5603.9300
5603.9400

(vi) Steel plates/sheets Respective

of prime quality heading

75
 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-
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-

76
 40. 8451.8070 0% -do-
41. 8451.8090 0% -do-
42. 8452.2100 0% -do-
43. 8452.2900 0% -do-
44. 8448.3110 0% -do-
45. 8448.3190 0% -do-
46. 8448.3330 0% -do-
47. 8502.1390 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

Customs
S.No. Description PCT Code
Duty%
(1) (2) (3) (4)
1. Agricultural Tractors, having an engine 8701.9220 15%
capacity exceeding 26 kW but not exceeding 8701.9320
75kW
2. Agricultural Tractors (other than mentioned at 8701.9100, 8701.9400 10%
S. No. 1 above) 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) 8704.4100, 8704.4200 1%
8704.5100, 8704.5200
8. Trailers 87.16 15%

Part-V(A)
Import of Electric Vehicles (EV) CBU & their Parts
Under Electric Vehicle Policy 2020

TABLE-I
[For 2-3 Wheelers, 4-Wheelers & Heavy Commercial Vehicles (CBUs)]

No. Description PCT Code Customs Duty Conditions

(%)

(1) (2) (3) (4) (5)

1. Electric auto 8703.8030 50% of the The concession shall be admissible

rickshaw prevailing tariff for a period of 5 years with effect
2. 3-Wheeler electric 8711.6060 rate of customs from 1st July 2020, on import of 10
loader duty as specified electric vehicles (CBU) of the same
3. Electric motorcycle 8711.6040 in the First variant to be assembled/

77
 Schedule to the manufactured as mentioned in
Customs Act, column (2) of this table, to the
1969). extent of maximum 200 units, to 2-3
wheeler segment, duly approved /
certified by the Engineering
Development Board (EDB). EDB
shall monitor compliance with the
EV Policy 2020 and intimate FBR
immediately in case of violation by
any manufacturer to stop further
clearance at the concessional rate,
specified in column 4.
4. Electric buses 8702.4090 1% Nil
5. Electric trucks 8704.6030 1% Nil
6. Electric prime 8701.2490 1% Nil
movers
7. Electric Vehicles 4- 8703.8090 25% The concession shall be admissible
wheelers w.e.f. 1st July, 2022 till 30th June
2026.

8. Electric Vehicles 4- 8703.8090 50% of the rate of The concession shall be admissible
wheelers customs duty as till 30th June 2026, on import of
specified in the Electric Vehicles 4-wheelers (CBU)
column (4) of the per company of the same variant to
serial No 7 be assembled / manufactured as
above. mentioned in column (2) of this
table to the extent of maximum 100
units per company, duly
approved/certified by Engineering
Development Board (EDB). EDB
shall monitor compliance with EV
Policy 2020 and intimate FBR
immediately in case of violation by
any manufacturer to stop further
clearance at the concessional rate,
specified in column (4).

TABLE-II
[For CKD & EV Specific Parts]
S. No. Description of Description of imported Customs Conditions
vehicles goods duty (%)
(1) (2) (3) (4) (5)
1. Electric auto (i) Following EV specific 1% The concession shall be
rickshaw (PCT code components for assembly / (notwithstandi admissible to
8703.8030) manufacturing in any kit form ng the rate of manufacturers of electric
(CKD): - customs duty auto rickshaws for a
(a)Batteries other than lead on these items period of five years from
acid (PCT code 85.07), as specified in 1st July, 2020 subject to
(b)Battery Charger (PCT the First certification and quota
code 8504.4020), Schedule to determination by the
(c)Controller (PCT code the Customs Engineering
8542.3100), Act, 1969). Development Board
(d)Electric Motor (PCT code (EDB).

78
 8501.3290),
(e)Three connection terminal
(PCT code 8504.9090),
(f)Converter (PCT code
8502.4000),
(g)Signal Hook (PCT code
8504.9090)
(ii) Component for assembly 15% The concession shall be
/ manufacturing in any kit admissible subject to the
form (CKD)- Non-localized conditions mentioned at
parts. Para-2 of SRO
656(I)/2006 dated
22.06.2006.
(iii) Component for assembly 15% plus Subject to the conditions
/ manufacturing in any kit Additional mention at Para-2 of
form (CKD)- Localized parts. Customs Duty SRO 656(I)/2006 dated
levied under 22.06.2006.
SRO
693(I)/2006
dated
01.07.2006
2. 3-Wheeler electric (i) Following EV specific 1% The concession shall be
loader (PCT code components for assembly / (notwithstandi admissible to
8711.6060) manufacturing in any kit form ng the rate of manufacturers of 3-
(CKD): - customs duty Wheeler electric loader
as specified in for a period of five years
(a)Batteries other than lead the First from 1st July, 2020
acid (PCT code 85.07), Schedule to subject to certification
(b)Gear (PCT code the Customs and quota determination
8483.4019), Act, 1969). by the Engineering
(c)Electric motor with axle Development Board
(PCT code 8501.3290), (EDB).
(d)Controller (PCT code
8542.3100),
(e)Power Switch (PCT code
8536.5029)
(f)Electric auto cut (PCT
code 8504.9090).
(g)Battery Connection (PCT
code 8544.4229)
(h)Battery Charger (PCT
code 8504.4020),
(i)Junction Box (PCT code
8536.4910)

(ii)Component for Assembly / 15% The concession shall be

manufacturing in any kit admissible subject to the
form (CKD)- Non- conditions mentioned at
Localized parts. Para-2 of SRO
656(I)/2006 dated
22.06.2006.
(iii)Component for Assembly 15% plus Subject to the conditions
/ manufacturing in any kit Additional mention at Para-2 of
form (CKD)- Localized parts. Customs Duty SRO 656(I)/2006 dated
levied under 22.06.2006.
SRO
79
 693(I)/2006
dated
01.07.2006
3. Electric motorcycle i) Following EV specific 1% The concession shall be
(PCT code components for assembly / (notwithstandi admissible to
8711.6040) manufacturing in any kit form ng the rate of manufacturers of electric
(CKD): - customs duty motorcycle for a period
as specified in of five years from 1st
(a) Electric Motor (PCT code the First July, 2020 subject to
8501.3290), Schedule to certification and quota
(b)Battery Charger (PCT the Customs determination by the
code 8504.4020), Act, 1969). Engineering
(c)Switches (PCT code Development Board
8536.5029), (EDB).
(d)Junction Box (PCT code
8536.4910),
(e)Controller (PCT code
8542.3100),
(f)Converter (PCT code
8454.1000),
(g)Batteries other than lead
acid(PCT code 85.07)
(ii) Component for Assembly 15% The concession shall be
/ manufacturing in any kit admissible subject to the
form (CKD)- Non-Localized conditions mentioned at
parts. Para-2 of SRO
656(I)/2006 dated
22.06.2006.
(iii) Component for Assembly 15% plus Subject to the conditions
/ manufacturing in any kit Additional mention at Para-2 of
form (CKD)- Localized parts. Customs Duty SRO 656(I)/2006 dated
levied under 22.06.2006.
SRO
693(I)/2006
dated
01.07.2006
4. Electric Buses (PCT Components in any kit form 1% (i) The concession
code 8702.4090) (CKD) (PCT code shall be admissible on
8702.4010) import of CKD kits to
manufacturers of
electric buses for a
period of five years with
effect from 1st July,
2020 subject to
certification and quota
determination by the
Engineering
Development Board
(EDB).

(ii) The concession

shall be admissible
subject to the
conditions mentioned at
Para-2 of SRO
656(I)/2006 dated

80
 22.06.2006.

5. Electric Trucks (PCT Components in any kit form 1% (i) The concession
code 8704.6030) (CKD) (PCT code shall be admissible on
8704.6020) import of CKD kits to
manufacturers of
electric trucks for a
period of five years with
effect from 1st July,
2020 subject to
certification and quota
determination by the
Engineering
Development Board
(EDB).
(ii) The concession
shall be admissible
subject to the
conditions mentioned at
Para-2 of SRO
656(I)/2006 dated
22.06.2006.
6. Electric Prime Components in any kit form 1% (i) The concession
Movers (PCT code (CKD) (PCT code shall be admissible on
8701.2490) 8701.2410) import of CKD kits to
manufacturers of
electric prime movers
for a period of five
years with effect from
1st July, 2020 subject
to certification and
quota determination by
the Engineering
Development Board
(EDB).
(ii) The concession
shall be admissible
subject to the
conditions mentioned
at Para-2 of SRO
656(I)/2006 dated
22.06.2006.
7. Electric Vehicles 4- (i) EV Specific 1% The concession shall be
wheelers components for (notwithstandi admissible to
(PCT Code assembly/manufacture in ng the rate of manufacturers of electric
8703.8090) any kit-form (CKD) customs duty vehicles 4-wheelers till
on these items 30th June 2026, subject
as specified in to certification and quota
the First determination by the
Schedule to Engineering
the Customs Development Board
Act 1969). (EDB).

81
 (ii) Components for 10% The concession shall be
assembly/manufacture in admissible till 30th June
any kit-form (CKD) Non- 2026 subject to the
localized parts. conditions mentioned at
Para-2 of the SRO
656(I)/2006 dated
22.06.2006.
(iii) Components for 25% The concession shall be
assembly/ manufacture in admissible till 30th June
any kit-form (CKD) Localized 2026 subject to the
parts. conditions mentioned at
Para-2 of the SRO
656(I)/2006 dated
22.06.2006.

TABLE-III

[Miscellaneous]

S. No. Description Customs duty Conditions

(%)
(1) (2) (3) (4)
1. Plant and machinery 0% (i)The concession shall be admissible on
specifically designed for use one-time basis for setting up the new
in manufacturing of electric assembly and/ or manufacturing facility of
vehicles. electric vehicles, and for expansion in the
existing units, duly approved/ certified, by
the Engineering Development Board
(EDB).
(ii)The concession shall be admissible to
manufacturers of the electric vehicles
specified in column (2) of Table-II above,
subject to certification by EDB that the
plant & machinery is specifically designed
for use in setting up of electric vehicle
manufacturing only.
2. Import of inputs for 0% (i) The concession shall be admissible to
manufacturing of EV specific manufacturers and vendors of EV
parts, as mentioned against specific parts, subject to certification
S. No. 1, 2 and 3, of Table-II and quota determination by EDB.
above, by vendors and OEMs (ii) The concession shall be admissible
of EV manufacturing . subject to the conditions mentioned
under SRO 655(I)/2006 dated
22.06.2006.
3. Import of CBU chargers with 1% The concession shall be admissible on the
CKD kits for electric vehicles (Notwithstanding CBU chargers, imported with CKD kits of
as specified in column 2 of the rate of 2-3 wheelers, 4-wheelers and HCV
Table-II above. customs duty as vehicles specified in Table-II above,
specified in the subject to EDB certification.
First Schedule
to Customs Act,
1969).

82
 Part V(B)

Import of Parts for Hybrid Vehicles

Under Auto Industry Development Exports Policy (AIDEP)

S. No. Description of imported PCT code CD% Condition

Goods
(1) (2) (3) (4) (5)
1 Following parts for Hybrid Respective 4% The concession shall be
Electric Vehicle: - headings admissible to
1.Battery pack and its parts: manufacturers of Hybrid
(i) thermistor electric vehicles subject to
(ii) resistor certification and quota
(iii) capacitor determination by the
(iv) bus bar Engineering Development
2.Cooling system for battery Board (EDB).
packs including blower, tubes,
hoses, pump
3.Sensor hybrid vehicle battery
voltage
4.Inverter assembly with
converter (Power control unit)
5. Electric motor and generator
for Transaxle assembly
6.Battery charging system / inlet
connectors
7.Hybrid system control unit /
hybrid ECU
8.Junction box

2. Following parts for Plug-in Respective 3% The concession shall be

Hybrid Electric Vehicle: - headings admissible to
manufacturers of Plug-in
1.Battery pack and its parts: Hybrid electric vehicles
(i) thermistor subject to certification and
(ii) resistor quota determination by the
(iii) capacitor Engineering Development
(iv) bus bar Board (EDB).”
2.Cooling system for battery
packs including blower, tubes,
hoses, pump
3.Sensor hybrid vehicle battery
voltage
4.Inverter assembly with
converter (Power control unit)
5. Electric motor and generator
for Transaxle assembly
6.Battery charging system / inlet
connectors
7.Hybrid system control unit /
hybrid ECU
8.Junction box
9. Charger
10.Charging port

83
 Part-VI

Imports of Aviation Related Goods i.e. Aircrafts and Parts etc.

by Airline Companies/Industry under National Aviation Policy 2015

Note: - For the purposes of this Part, the following conditions shall apply besides the conditions as
specified in column (5) of the Table below: -

(i) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or
Head of the importing company shall certify that the imported goods/items are the company’s
bonafide requirement. He shall furnish all relevant information online to Pakistan Customs
Computerized System against a specific user ID and password obtained under section 155D of
the Customs Act, 1969 (IV of 1969). In already computerized Collectorates or Customs stations
where the Pakistan Customs Computerized System is not operational, the Director Reforms and
Automation or any other person authorized by the Collector in this behalf shall enter the requisite
information in the Pakistan Customs Computerized System on daily basis, whereas entry of the
data obtained from the customs stations which have not yet been computerized shall be made on
weekly basis;
(ii) the exemption shall be admissible on production of certificate by the Aviation Division,
Government of Pakistan to the effect that the intending importer is operating in the country or
intends to operate in the county in the airline sector;
(iii) the list of imported items is duly approved by the Aviation Division, Government of Pakistan in line
with Policy Framework approved by the Government of Pakistan;
(iv) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or
Head of the importing company shall furnish an undertaking to the customs authority at the time
of import that the goods imported shall be used for the purpose as defined/notified by the Aviation
Division, Government of Pakistan under the Aviation Policy; and
(v) in case of deviation from the above stipulations, the Collector of Customs shall initiate
proceedings for recovery of duty and taxes under the relevant laws.

TABLE

Description of Customs Special Condition

S. No. PCT Code
goods duty
(1) (2) (3) (4) (5)
1. Aircraft 8802.4000 0% Whether imported or acquired on wet or
dry lease. In case of M/s Pakistan
International Airlines Corporation this
exemption shall be admissible on and
from the 19th March, 2015.
2. Spare parts Respective 0% For use in aircraft, trainer aircraft and
headings simulators.

3. Maintenance Kits Respective 0% For use in trainer aircraft (8802.2000 &

headings 8802.3000).

84
 4. Machinery, Respective 0% For setting up Maintenance, Repair &
equipment & tools headings Overall (MRO) workshop by MRO
company recognized by Aviation
Division.
5. Machinery, Respective 0% On one time basis for exclusive use of
equipment, headings New/ Greenfield airports by company
operational tools, authorized by Aviation Division.
furniture& fixture
6. Aviation simulators Respective 0% On one time basis for aircrafts by airline
headings company recognized by Aviation
Division.

7. Aircraft engine 8407.1000 0 For use in aircraft and trainer aircraft.

Part-VII
Miscellaneous
Table-A

PCT Customs
S. No. DESCRIPTION
CODE duty (%)
(1) (2) (3) (4)
1 Ostriches 0106.3300 0
0301.9100
0301.9200
2 0301.9300
Live (baby) Fish for breeding in commercial fish farms 0
0301.9400
0301.9500
0301.9900
3 Potatoes 0701.9000 0
4 Tomatoes, fresh or chilled. 0702.0000 0
5 Onions and shallots 0703.1000 0
6 Garlic 0703.2000 0
7 Cauliflowers and headed broccoli 0704.1000 0
8 Peas (Pisumsativum) 0713.1000 0
9 Grams (dry whole) 0713.2010 0
10 Grams split 0713.2020 0
11 Other 0713.2090 0
12 Beans of the species Vignamungo (L.)Hepper or Vignaradiata 0713.3100 0
(L.)Wilczek
13 Small red (Adzuki) beans (Phaseolus or vignaangularis) 0713.3200 0
14 Kidney beans, including white pea beans (Phaseolus vulgaris) 0713.3300 0
15 Bambara beans (Vignasubterranea or Voandzeiasubterranea) 0713.3400 0
16 Cow peas (Vignaunguiculata) 0713.3500 0
17 Green beans (dry whole) 0713.3910 0
18 Green beans (split) 0713.3920 0
19 Other 0713.3990 0
20 Dry whole 0713.4010 0
21 Split 0713.4020 0
22 Broad beans (Viciafaba var. major) and horse beans (Viciafaba var. 0713.5000 0
equina, Viciafabavar.minor)
85
 23 Pigeon peas (Cajanuscajan) 0713.6000 0
24 Black matpe (dry whole) 0713.9010 0
25 Mash dry whole 0713.9020 0
26 Mash split or washed 0713.9030 0
27 Other 0713.9090 0
28 Pepper seeds for sowing 0904.1130 0
29 Other 0904.1190 0
30 Cinnamon (Cinnamomumzeylanicum Blume) 0906.1100 0
31 Other 0906.1900 0
32 Neither crushed nor ground 0908.1100 0
33 Neither crushed nor ground 0908.2100 0
34 Garnet natural 2513.2020 0
35 J.P.1 2710.1912 0
36 Other jet fuels 2710.1914 0
37 Light diesel oil 2710.1921 0
38 Crude 3102.5010 0
39 Containing nitrates and phosphates 3105.5100 0
40 Water quality testing kits 3822.0000 0
41 Holy Quran(Arabic text with or without translation) 4901.9910 0
42 Other 5303.1090 0
43 Abaca raw 5305.0020 0

Table-B

Sr. No. Description PCT Customs

Code duty %
(1) (2) (3) (4)
1. Tallow 1502.1000 5
2. Cocoa powder, not containing added sugar or other sweetening 1805.0000 5
matter.
3. Unmanufactured tobacco; tobacco refuse 2401.0000 5
4. Quicklime 2522.1000 5
5. Slaked lime 2522.2000 5
6. Hydraulic lime 2522.3000 5
7. Talc 2526.1010 5
8. Other 2526.1090 5
9. Crushed or powdered 2526.2000 5
10. Omitted
11. High speed diesel (HSD) 2710.1931 10
12. Furnace oil 2710.1941 7
13. Natural gas 2711.1100 5
14. Chlorosulphuric acid 2806.2000 5
15. Oxides of boron 2810.0010 5
16. Hydrogen fluoride (hydrofluoride acid) 2811.1100 5
17. Hydrogen cyanide (hydrocyanic acid) 2811.1200 5
18. Other 2835.3900 5
19. Acetone 2914.1100 11
20. Formic acid 2915.1100 16
21. Ethyl acetate 2915.3100 16

86
22. nButyl acetate 2915.3300 16
23. secButyl acetate 2915.3930 16
24. Oxalic acid 2917.1110 3
25. Citric acid 2918.1400 5
26. Other 3203.0090 11
27. Other 3204.1590 11
28. Dyes, sulphur 3204.1910 11
29. Dyes, synthetic 3204.1990 11
30. Other 3204.9000 16
31. Other 3206.2090 11
32. Ultramarine and preparations based thereon 3206.4100 11
33. Lithopone 3206.4210 11
34. Pigments and preparations based on cadmium compounds 3206.4920 11
35. Vitrifiable enamels and glazes, engobes (slips) and similar 3207.2000 3
preparations
36. Of a kind used in the leather or like industries 3403.1110 16
37. Greases 3403.1910 16
38. Other 3403.1990 16
39. Of a kind used in the leather or like industries including fat liquors 3403.9110 16
40. Other 3403.9990 16
41. Activated carbon 3802.1000 5
42. With a basis of amylaceous substances 3809.1000 11
43. Of a kind used in the paper or like industries 3809.9200 11
44. Of a kind used in the leather or like industries 3809.9300 11
45. Compound plasticizers for rubber or plastics 3812.2000 11
46. Non refractory mortars and concretes 3824.5000 16
47. Omitted
48. Omitted
49. Shoe lasts 3926.9060 16
50. Reinforced only with metal 4010.1100 11
51. Reinforced only with textile materials 4010.1200 11
52. Other 4016.1090 5
53. Fabrics of noil silk 5007.1000 5
54. Other fabrics, containing 85 % or more by weight of silk or of silk 5007.2000 5
waste other than noil silk
55. Other fabrics 5007.9000 5
56. Of a weight not exceeding 300 g/m2 5111.1100 5
57. Other 5111.1900 5
58. Other, mixed mainly or solely with man-made filaments 5111.2000 5
59. Other, mixed mainly or solely with man-made staple fibre 5111.3000 5
60. Other 5111.9000 5
61. Of a weight not exceeding 200 g/m2 5112.1100 5
62. Other 5112.1900 5
63. Other, mixed mainly or solely with man-made filaments 5112.2000 5
64. Other, mixed mainly or solely with man-made staple fibres 5112.3000 5
65. Other 5112.9000 5
66. Woven fabrics of coarse animal hair or of horsehair. 5113.0000 5
67. Containing 85 % or more by weight of cotton 5204.1100 5
68. Other 5204.1900 5
69. For sewing 5204.2010 5
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70. For embroidery 5204.2020 5
71. Other 5204.2090 5
72. Measuring 714.29 decitex or more (not exceeding 14 metric 5205.1100 5
number)
73. Measuring less than 714.29 decitex but not less than 232.56 5205.1200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
74. Measuring less than 232.56 decitex but not less than 192.31 5205.1300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number):
75. Measuring less than 192.31 decitex but not less than 125 decitex 5205.1400 5
(exceeding 52 metric number but not exceeding 80 metric number)
76. Measuring less than 125 decitex (exceeding 80 metric number) 5205.1500 5
77. Measuring 714.29 decitex or more (not exceeding 14 metric 5205.2100 5
number)
78. Measuring less than 714.29 decitex but not less than 232.56 5205.2200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
79. Measuring less than 232.56 decitex but not less than 192.31 5205.2300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
80. Measuring less than 192.31 decitex but not less than 125 decitex 5205.2400 5
(exceeding 52 metric number but not exceeding 80 metric number)
81. Measuring less than 125 decitex but not less than 106.38 decitex 5205.2600 5
(exceeding 80 metric number but not exceeding 94 metric number)
82. Measuring less than 106.38 decitex but not less than 83.33 decitex 5205.2700 5
(exceeding 94 metric number but not exceeding 120 metric
number)
83. Measuring less than 83.33 decitex (exceeding 120 metric number) 5205.2800 5
84. Measuring per single yarn 714.29 decitex or more (not exceeding 5205.3100 5
14 metric number per single yarn)
85. Measuring per single yarn less than 714.29 decitex but not less 5205.3200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
86. Measuring per single yarn less than 232.56 decitex but not less 5205.3300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
87. Measuring per single yarn less than 192.31 decitex but not less 5205.3400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
88. Measuring per single yarn less than 125 decitex (exceeding 80 5205.3500 5
metric number per single yarn)
89. Measuring per single yarn 714.29 decitex or more (not exceeding 5205.4100 5
14 metric number per single yarn)
90. Measuring per single yarn less than 714.29 decitex but not less 5205.4200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
91. Measuring per single yarn less than 232.56 decitex but not less 5205.4300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
92. Measuring per single yarn less than 192.31 decitex but not less 5205.4400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
93. Measuring per single yarn less than 125 decitex but not less than 5205.4600 5
106.38 decitex (exceeding 80 metric number but not exceeding 94
88
 metric number per single yarn)
94. Measuring per single yarn less than 106.38 decitex but not less 5205.4700 5
than 83.33 decitex (exceeding 94 metric number but not exceeding
120 metric number per single yarn)
95. Measuring per single yarn less than 83.33 decitex (exceeding 120 5205.4800 5
metric number per single yarn)
96. Measuring 714.29 decitex or more (not exceeding 14 metric 5206.1100 5
number)
97. Measuring less than 714.29 decitex but not less than 232.56 5206.1200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
98. Measuring less than 232.56 decitex but not less than 192.31 5206.1300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
99. Measuring less than 192.31 decitex but not less than 125 decitex 5206.1400 5
(exceeding 52 metric number but not exceeding 80 metric number)
100. Measuring less than 125 decitex (exceeding 80 metric number) 5206.1500 5
101. Measuring 714.29 decitex or more (not exceeding 14 metric 5206.2100 5
number)
102. Measuring less than 714.29 decitex but not less than 232.56 5206.2200 5
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
103. Measuring less than 232.56 decitex but not less than 192.31 5206.2300 5
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
104. Measuring less than 192.31 decitex but not less than 125 decitex 5206.2400 5
(exceeding 52 metric number but not exceeding 80 metric number)
105. Measuring less than 125 decitex (exceeding 80 metric number) 5206.2500 5
106. Measuring per single yarn 714.29 decitex or more (not exceeding 5206.3100 5
14 metric number per single yarn)
107. Measuring per single yarn less than 714.29 decitex but not less 5206.3200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
108. Measuring per single yarn less than 232.56 decitex but not less 5206.3300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
109. Measuring per single yarn less than 192.31 decitex but not less 5206.3400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
110. Measuring per single yarn less than 125 decitex (exceeding 80 5206.3500 5
metric number per single yarn)
111. Measuring per single yarn 714.29 decitex or more (not exceeding 5206.4100 5
14 metric number per single yarn)
112. Measuring per single yarn less than 714.29 decitex but not less 5206.4200 5
than 232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
113. Measuring per single yarn less than 232.56 decitex but not less 5206.4300 5
than 192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
114. Measuring per single yarn less than 192.31 decitex but not less 5206.4400 5
than 125 decitex (exceeding 52 metric number but not exceeding
80 metric number per single yarn)
115. Measuring per single yarn less than 125 decitex (exceeding 80 5206.4500 5
metric number per single yarn)
116. Containing 85 % or more by weight of cotton 5207.1000 5

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117. Other 5207.9000 5
118. Coir yarn 5308.1000 8
119. True hemp yarn 5308.2000 8
120. Other 5308.9000 8
121. Unbleached or bleached 5309.1100 5
122. Other 5309.1900 5
123. Unbleached or bleached 5309.2100 5
124. Other 5309.2900 5
125. Woven fabrics of other vegetable textile fibres; woven fabrics of 5311.0000 5
paper yarn.
126. High tenacity yarn of polyesters, whether or not textured 5402.2000 10
127. Other 5402.3900 10
128. Other 5402.4900 10
129. Other 5402.5900 10
130. Other 5402.6900 10
131. Of polyesters 5501.2000 7
132. Of polypropylene 5501.4000 7
133. Of polyesters not exceeding 2.22 decitex 5503.2010 7
134. Other 5503.2090 7
135. Other 5503.9000 7
136. Of polyesters 5506.2000 7
137. Of synthetic staple fibres 5508.1000 10
138. Of artificial staple fibres 5508.2000 10
139. Single yarn 5509.2100 10
140. Multiple (folded) or cabled yarn 5509.2200 10
141. Single yarn 5509.4100 10
142. Multiple (folded) or cabled yarn 5509.4200 10
143. Mixed mainly or solely with artificial staple fibres 5509.5100 10
144. Mixed mainly or solely with wool or fine animal hair 5509.5200 10
145. Mixed mainly or solely with cotton 5509.5300 10
146. Other 5509.5900 10
147. Mixed mainly or solely with wool or fine animal hair 5509.6100 10
148. Mixed mainly or solely with cotton 5509.6200 10
149. Other 5509.6900 10
150. Mixed mainly or solely with wool or fine animal hair 5509.9100 10
151. Mixed mainly or solely with cotton 5509.9200 10
152. Other 5509.9900 10
153. Single yarn 5510.1100 10
154. Multiple (folded) or cabled yarn 5510.1200 10
155. Other yarn, mixed mainly or solely with wool or fine animal hair 5510.2000 10
156. Other yarn, mixed mainly or solely with cotton 5510.3000 10
157. Other yarn 5510.9000 10
158. Of synthetic staple fibres, containing 85 % or more by weight of 5511.1000 10
such fibres
159. Of synthetic staple fibres, containing less than 85 % by weight of 5511.2000 10
such fibres
160. Of artificial staple fibres 5511.3000 10
161. Of yarns of different colours 5516.9300 10
162. Printed 5516.9400 10

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163. Of a kind used in motor cars of heading 87.03 and vehicles of 5703.2910 15
subheadings 8703.2113, 8703.2193, 8703.2195, 8703.2240,
8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to
size and shaped)
164. Other for motor cars and vehicles 5703.2920 15
165. Other 5703.2990 15
166. Of a kind used in vehicles of heading 87.03 and vehicles of 5703.3910 15
subheadings 8703.2113, 8703.2193, 8703.2195,
8703.2240,8703.2323, 8703.3223, 8704.2190, 8704.3130,
8704.3190 (cut to size and shaped)
167. Other for motor cars and vehicles 5703.3920 15
168. Other 5703.3990 15
169. Tiles, having a maximum surface area of 0.3 m 2 5704.1000 15
170. Containing by weight more than 50 % of graphite or other carbon or 6903.1000 3
of a mixture of these products
171. Other 6903.2090 3
172. Semifinished products of iron or nonalloy steel 7207.0000 5
173. U sections of a height exceeding 150 mm 7216.3110 5
174. I sections of a height exceeding 200 mm 7216.3210 5
175. H sections of a height exceeding 250 mm 7216.3310 5
176. L or T sections (of a height exceeding 150 mm 7216.4010 5
177. Wire of stainless steel 7223.0000 5
178. Other alloy steel in ingots or other primary forms; semi-finished 7224.0000 5
products of other alloy steel
179. Of high speed steel 7227.1000 5
180. Bars and rods, of high speed steel 7228.1000 5
181. Other 7228.2090 5
182. Other 7228.3090 5
183. Other bars rods, not further worked than forged 7228.4000 5
184. Other bars and rods, not further worked than cold formed or cold 7228.5000 5
finished
185. Other bars and rods 7228.6000 5
186. Of aluminium alloys 7606.1200 5
187. Aluminium lids for cans of carbonated soft drinks 8309.9010 5
188. Other 8501.4090 16
189. Auto-Disable Syringes with or without needles 9018.3110 10
9018.3120
190. Other 9032.1090 16
191. Of plastics, not covered with textile material 9606.2100 16
192. Button blanks 9606.3020 16
193. Fitted with chain scoops of base metal 9607.1100 16
194. Other 9607.1900 16
195. Glycerol, crude; glycerol waters and glycerol lyes. 1520.0000 7

91
 Part-VIII

Imports of specific Goods allowed at Joint Border Sustenance Markets

In order to ensure smooth functioning and operationalization of Border Markets in specific border areas,
the imports under this part shall be subject to following conditions, namely. -

(i) Border markets will be functional for two days each week and total allowance per day for the
visitor will be $100.
(ii) The Customs Value of imported goods will be displayed for ascertaining the admissible
quantities of imported goods.
(iii) The visitor will purchase goods from any category up to US $50 on concessional rate of
leviable duty/taxes as mentioned in column (4) of the Table.
(iv) In case, a visitor chooses to purchase goods of value more than $50 from a specific category,
it will be considered as commercial quantity being liable to duty/taxes on statutory rates.
(v) The Customs staff posted at the border market will make an entry via electronic system for
the goods purchased by the visitor on the prescribed format as notified by the Board.
(vi) A system generated receipt will be issued to the visitor bearing his Name & CNIC No. by the
Custom Officer in respect of goods purchased along with payable Customs Duty.

Table

S. No. Description PCT Code Customs Duty

(%)
(1) (2) (3) (4)
Category-I
1 Seed (potatoes) 0701.1000 5
2 Tomatoes, fresh or chilled. 0702.0000 5
3 Onions and shallots 0703.1000 5
4 Garlic 0703.2000 5
5 Other 0704.9000 5
6 Carrots and turnips 0706.1000 5
7 Cucumbers and gherkins fresh or chilled. 0707.0000 5
8 Peas (pisum sativum) 0708.1000 5
9 Beans (vigna spp., phaseolus spp.) 0708.2000 5
10 Other leguminous vegetables 0708.9000 5
11 Peas (Pisum sativum) 0713.1000 5
12 Grams (dry/whole) 0713.2010 5
13 Other 0713.2090 5
14 Beans of the species Vigna mungo (L.) Hepper or Vigna 0713.3100 5
radiata (L.) Wilczek
15 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713.3200 5
16 Kidney beans including white beans 0713.3300 5
17 Bambara – vigna subteranea or vaahdzeia subterrea 0713.3400 5
18 Cow peas (Vigna unguiculata) 0713.3500 5
19 Other 0713.3990 5
20 Lentils (dry whole) 0713.4010 5
21 Broad beans (Vicia faba var. Major) and horse beans 0713.5000 5

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 (Vicia faba var. Equina, Vicia faba var. Minor)
22 Pigeon peas (cajanus cajan) 0713.6000 5
23 Other 0713.9090 5
24 Vanilla (Neither crushed nor ground) 0905.1000 5
25 Cinnamon 0906.1100 5
26 Other (cinnamon and cinnamon tree flowers) 0906.1900 5
27 Neither crushed nor ground (Cloves) 0907.1000 5
28 Crushed or ground (Cloves) 0907.2000 5
29 Neither Crushed nor ground (Nutmeg) 0908.1100 5
30 Crushed or ground (Nutmeg) 0908.1200 5
31 Neither crushed nor ground (Maze) 0908.2100 5
32 Crushed or ground (Maze) 0908.2200 5
33 Large (cardamoms) 0908.3110 5
34 Small (cardamoms) 0908.3120 5
35 Crushed or ground (Cardamoms) 0908.3200 5
36 Neither crushed nor ground (Coriander) 0909.2100 5
37 Crushed or ground (Coriander) 0909.2200 5
38 Neither crushed nor ground (Seeds of Cumin) 0909.3100 5
39 Crushed or ground (Seeds of Cumin) 0909.3200 5
40 Neither crushed nor ground (Seeds of Anise, Badian, 0909.6100 5
Caraway, Fennel etc)
41 Crushed or ground (Seeds of Anise, Badian, Caraway, 0909.6200 5
Fennel etc)
42 Thyme; bay leaves 0910.9910 5
43 Barley (seeds) 1003.1000 5
44 Other (barley) 1003.9000 5
45 Sunflower seeds ,whether or not broken 1206.0000 5
46 Locust beans 1212.9200 5
47 Cereal straws and husks 1213.0000 5
48 Animal Fats and Oil and their fractions 1516.1000 5
49 Vegetable Fats and their fractions 1516.2010 5
50 Vegetable Oils and their fractions 1516.2020 5
51 Knives and cutting blades for paper and paper board 8208.9010 5
Category-II
1 Of a fat content, by weight, not exceeding 1 % (Milk and 0401.1000 10
Cream)
2 Of a fat content, by weight, exceeding 1 % but not 0401.2000 10
exceeding 6 % (Milk and Cream)
3 Of a fat content, by weight, exceeding 6 % but not 0401.4000 10
exceeding 10% (Milk and Cream)
4 Of a fat content, by weight, exceeding 10 % (Milk and 0401.5000 10
Cream)
5 Leeks and other alliaceous vegetables 0703.9000 10
6 Cauliflowers and headed broccoli 0704.1000 10
7 Brussels sprouts 0704.2000 10
8 Cabbage lettuce (head lettuce) 0705.1100 10
9 Other 0705.1900 10

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10 Witloof chicory (cichorium intybus var.foliosum) 0705.2100 10
11 Other 0705.2900 10
12 Other 0706.9000 10
13 Fruits of the genus Capsicum or of the genus Pimenta 0709.6000 10
14 Figs 0804.2000 10
15 Fresh (grapes) 0806.1000 10
16 Dried (grapes) 0806.2000 10
17 Watermelons 0807.1100 10
18 Other 0807.1900 10
19 Apples 0808.1000 10
20 Green tea 0902.1000 10
21 Other green tea 0902.2000 10
22 Crushed or ground (Ginger) 0910.1200 10
23 Turmeric (curcuma) 0910.3000 10
24 Other 0910.9990 10
25 Lactose (sugar ) 1702.1110 10
26 Lactose syrup 1702.1120 10
27 Other 1702.1900 10
28 Caramel 1702.9020 10
29 Oilcake and other solid residues, whether or not ground 2304.0000 10
or in the form of pellets, resulting from the extraction of
soya bean oil.
30 Other (animal feed) 2309.9000 10
31 For sewing (thread) 5204.2010 10
32 For embroidery (Thread) 5204.2020 10
33 Spades and shovels 8201.1000 10
34 Other (Tools for masons, watchmakers, miners and hand 8205.5900 10
tools nes)
35 For kitchen appliances or for machines used by the food 8208.3000 10
industry
36 Other 8208.9090 10
Category-III
1 Yogurt 0403.2000 20
2 Other (potatoes) 0701.9000 20
3 Sweet corn 0710.4000 20
4 Mixtures of vegetables 0710.9000 20
5 Fresh (dates) 0804.1010 20
6 Dried (dates) 0804.1020 20
7 Apricots 0809.1000 20
8 Sour cherries (Prunus cerasus) 0809.2100 20
9 Other 0809.2900 20
10 Peaches, including nectarines 0809.3000 20
11 Plums and sloes 0809.4000 20
12 Strawberries 0810.1000 20
13 Kiwi fruit 0810.5000 20
14 Neither crushed nor ground (Ginger) 0910.1100 20
15 Other (Durum wheat (excl. Seed for sowing)) 1001.1900 20
16 Other (Wheat and meslin (excl. Seed for sowing, and 1001.9900 20
durum wheat))
17 Of wheat (flour) 1101.0010 20
18 Of meslin (flour) 1101.0020 20
19 Vermicelli 1902.1920 20
20 Other (packed cake) 1905.9000 20
21 Homogenised preparations 2007.1000 20
22 Citrus fruit 2007.9100 20
94
23 Other 2007.9900 20
24 Organic surfaceactive products and preparations for 3401.3000 20
washing the skin, in the form of liquid or cream and put
up for retail sale, whether or not containing soap
25 Preparations put up for retail sale 3402.5000 20
26 Other 3402.9000 20
27 Others (Tableware and kitchenware of porcelain or china) 6911.1090 20
28 Other (Household articles nes & toilet articles of porcelain 6911.9000 20
or china)
29 Other (Glassware for table or kitchen purposes (excl. 7013.4900 20
Glass having a linear c)
30 Other (Glassware nes (other than that of 70.10 or 70.18)) 7013.9900 20
31 Spoons 8215.9910 20
32 Other (Tableware articles not in sets and not plated with 8215.9990 20
precious meta)
33 Bicycles and other cycles (including delivery tricycles), 8712.0000 20
not motorised.
34 Vacuum flasks 9617.0010 20
35 Other 9617.0020 20

*****

95