Text of (CUSOTMS) SRO 490(I)/2007
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 9th June, 2007
NOTIFICATION
(CUSTOMS)
In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No S.R.O. 575(I)/2006, dated the 5 th June, 2006, namely:-
In the aforesaid Notification: (a) for condition (i), the following shall be substituted, namely:-
i). the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Central Board of Revenue from time to time or, as the case may be, certified as such by the Engineering Development Board. This condition shall, however, not be applicable in respect of S. Nos. 6, 15, 20, 28, 29 and 31 of the Table;"
(b) after condition (i), the following new condition shall be inserted, namely:-"
ia). The condition (i) above, shall not be applicable to the sectors mentioned at S.Nos.7, 8, 17 and 34 of the Table w.e.f 6 th June, 2006, subject to the following conditions, namely:-(
a) The project requirement of these sectors shall be approved by the BOI in the prescribed format and manner as per Annex-B;
(b) only those companies shall be eligible to avail the aforesaid exception whose names are notified by the CBR on the recommendations of BOI;
(c) the exemption shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts; and
(d) the goods shall not be sold or otherwise disposed of without prior approval of the CBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be construed as a criminal
offence under the Customs Act, 1969;
(c) in condition (ii), for the figures and words "22, 27 and 34", the figures, commas and words "23, 28, 35 and 37" shall be substituted;"; and
(d) for the Table, the following shall be substituted, namely:-
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TABLE
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S. Description PCT Custom Conditions
No heading Duty
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(1) (2) (3) (4 ) (5)
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1. Agricultural Machinery
0% Nil
A) Land Leveling
Machinery And Equipment
1) Bulldozers and angle 8429.1100
dozers 8429.1900
2) Graders and levellers 8429.2000
3) Scrappers 8429.3000
4) Bulldozer andangle dozer 8431.4200
blades.
5) Bulldozers pulled soil 8432.8000
scrappers capacity 20- 25m3.
6) Laser land-levelers, 8432.8090
hydraulically driven land
levelers, land planers
stone collectors (capacity 1.5-2.5m) and
wind rowers (capacity 1.5-2.5 m).
7) Survey equipment. 9015.2000
9015.8000 0% Nil
(B) Tillage, Seeding And Planting
Machinery And Equipment
1) Ploughs 8432.1010
8432.1090
2) Harrows, scarifiers, 8432.2100
cultivators including 8432.2910
inter-row cultivators, 8432.2990
weeders, tillers, hoes,
rotary hoes and rotary tiller
weeders (above 90 HP).
3) Seeders, planters, 8432.3010
pneumatic planters, 8432.3090
transplanters, vegetable
seedling transplanters,
paddy seeding raising
equipment, cane ratoners,
cane planters and
mechanical hand diblers.
4) Rotavators. 8432.8010
5) Para plow-sub-soiler (with 8432.8090
vibratory mechanism) and
bed shapers.
6) Discs for agricultural 8432.9000
ploughs 0% Nil
(C) Fertiliser and Plant
Protection
Equipment.
1) Spray pumps (gear and 8413.8110
diaphragm type). 8413.8190
2) All types of mist blowers. 8414.8000
3) All types of sprayers (self 8424.8100
propelled, manual, power
driven, ULV,
tractor/trolley mountable)
and electronic knapsack
sprayers excluding
manual knapsack sprayers.
4) Spray nozzles assembly, 8424.9010
spray nozzles and nozzles
tips.
5) Herbicides applicators 8432.4000
(including band
applicators), fire band
weed applicators, granular
applicators, slurry
spreaders, manure
spreader/ composite
shredder.
6) Dust application machinery 8432.8090
and equipment 0% Nil
(D) High Efficiency Irrigation
and Drainage
Equipment.
1) Submersible pumps (up to 8413.7010
75 lbs and head 150
meters) and field
drainage pumps.
2) Sprinklers including high 8424.8100
and low pressure (center
pivotal) system,
conventional sprinkler
equipment, water reel
travelling sprinkler, drip or
trickle irrigation equipment,
mint irrigation sprinkler
system.
3) Tile drain laying 8426.4900
equipment.
4) Dredger/ excavator/ 8429.5100
dragline equipment/ back 8429.5900
hoe trenchers;
5) Tractor mounted rotary 8430.6900
ditcher or chain trencher
(excluding tractor).
6) Direct power rotary drilling 8430.4900
rigs.
7) Canal concrete lining 8430.5000
machine.
8) Air release valves, 8481.1000
pressure gauges, water 8481.3000
meters, back flow 9026.2000
preventers, and automatic 9026.2000
controllers. 9032.8900
9) Water and soil moisture 9027.8000 0% Nil
measuring devices.
(E) Harvesting and Threshing
Machinery.
8201.3000
1) Fodder rake. 8201.6000
2) Pruner/shears. 8433.2000
3) Forage choppers. 8433.3000
4) Haymaking and bailing
machinery. 8433.4000
5) Straw or fodder balers. 8433.5100
6) Combine harvesters -
threshers. 8433.5300
7) Root or tuber harvesting
machines. 8433.5300
8) Sugarcane, potato, onion, 8433.5900
garlic, fruit, groundnut etc,
harvester/ digger; 8433.5900
9) Cotton picker, stock pullers
cum shredder, rotary 0% Nil
slusher. 8716.8000
10) Fodder/forage wagon.
(F) Post-harvest Handling and
Processing Machinery. 8433.4000
1) Fodder and feed cube
making machinery. 8433.6000
2) Machinery for cleaning,
sorting or grading eggs,
fruits or other agriculture
produce including
Stationery/moveable seed
processing units
3) Plants and essence 8436.8000
extractors for
flowers/horticulture.
4) Machine for cleaning, 8437.1000
sorting or grading seed,
grain or dried leguminous
vegetables. 0% Nil
(G) Dairy, Livestock and
Poultry, Machinery.
1) Milk chillers irrespective of 8418.6910
the fact whether 8418.6990
manufactured locally or
not.
2) Milking machines. 8434.1000
3) Dairy machinery 8434.2000
4) Milk evaporator. 8419.3900
5) Tubular heat exchanger 8419.5000
(for pasteurisation).
6) Cream separators. 8421.1100
7) Homogenizer. 8434.2000
8) Milk processing plant, milk 8419.8100
spray drying plant, Milk
UHT plant.
9) Milko scans. 9027.3000
10) Machinery for preparing 8436.1000
animal feeding stuffs.
11) Slurry digester. 8436.8000
12) Veterinary equipment 9018.9090
13) Incubators, brooders and 8436.2100
other poultry equipments. 8436.2900
14) Evaporative Air 8479.6000
Cooler/Cooling System.
15) Evaporative Cooling Pad. 8479.9010
16) Grain storage silos for 9406.0030
poultry. 5% Nil
17) Pre-fabricated buildings. 9406.0090
(H) Green House Farming 0% Nil
and Other Green House
Equipment.
1) Geo-synthetic liners 3921.9010
(PP/PE Geo synthetic films 3921.9090
of more than 500
microns).
2) Nets for green houses 5608.1900
(mesh size 6" or above). 5608.9000
3) Tunnel farming equipment. 8430.3100
8430.3900
4) Green houses 9406.0010
(prefabricated).
(I) Machinery, Equipment and 0% 1. In respect of goods
Other Capital Goods of Sr.No 1(I), the
for Miscellaneous Agro- Ministry of Food,
Based Industries Like Milk Agriculture, and
Processing, Fruit, Livestock shall certify
Vegetable or Flowers in the prescribed
Grading, Picking or manner and format
Processing etc as per Annex-B that
1) Packing or wrapping 8422.4000 the imported goods
machinery (including heat are bonafide
shrink wrapping requirement. The
machinery). authorised officer of
2) Scales for continuous 8423.2000 the Ministry shall
weighing of goods on furnish all relevant
conveyors. information online to
3) Machinery for the 8438.5000 Pakistan Customs
preparation of meat or Computerised
poultry. System (PACCS)
4) Conveyor belt of a kind 8428.3900 against a specific
used in slaughter house. 8428.3990 user ID and
5) Evaporators for juice 8419.8900 password obtained
concentrate. under section 155D
6) Machinery used for 8419.3100 of the Customs Act,
dehydration and freezing. 8418.6990 1969.
7) Heat exchange unit. 8419.5000 2 The goods shall
8) Machinery used for filtering 8421.2900 not be sold or
and refining of pulps/juices. otherwise disposed
9) Machinery for filling, 8422.3000 of within a period of
closing, sealing or labelling five years of its
bottles, canes etc import except with
10) Presses, crushers and 8435.1010 the prior approval of
similar machinery used in the CBR.
the manufacture of fruit
juices.
11) Shear machinery. 8433.2000
12) Machinery used in the 8437.8000
milling industry.
13) Machinery for the 8438.6000
preparation of roots, nuts
or vegetables.
14) Pressing and ginning 8445.1900
machinery for cotton 8479.8990
ginning industry.
15) Solar heating equipment. 8541.4000
16) Complete Rice Par Boiling 8419.8990 0% Nil
Plant & other
Respective
Headings.
(J) Horticulture and 0% Nil
Floriculture
1) Machines for making
cartons, boxes, cases,
tubes, drums or similar
containers, other than by
moulding 8441.3000
2) Evaporative air coolers
3) PU panels (Insulation)
4) Battery Operated Fork
Lifters (upto 3 tons)
5) Gen set 10-25 KVA 8479.6000
9406.0040
8427.1000
8502.1120
8502.1130
6) Refrigerating machines 8418.6920
with engine fitted on
common base for
refrigerated containers.
7) Knives & cutting blades 8208.4000
8) Other refrigerating or 8418.5000
freezing chests, cabinets
9) Other machinery 8438.8090
10) Tubes, pipes and hollow 7304.3100
profiles of iron and steel 7304.3900
11) Hand tools Respective
Headings
12) Agricultural horticultural 8432.0000
machinery & parts thereof 8436.2000
13) Other agricultural,
horticultural, forestry or be-
keeping machinery.
2. Machinery and equipment for Respective 0% Nil
development of grain handling Headings
and storage facilities.
3. Cool chain machinery and Respective 0% Nil
equipment. Headings
4. Following items imported by 5% Nil
Call Centers, Business
Processing Outsourcing
facilities duly approved by
Telecommunication Authority.
1) UPS, inverters/converters. 8504.4010
8504.4090
2) Fax machines 8443.3260
3) Photo copiers 8443.3910
4) IP Phones 8517.1890
5) Telephone sets/head sets. 8517.1100
6) Dialers 8517.7000
7) Generator. 8502.1200
8) Cat 5/Cat 6/Power cables 8544.4990
9) PAPX Switch 8517.6290
10) Multimedia projectors 8528.6110
11) Video conferencing 8525.8090
equipment.
12) CCTV 8525.8010
13) Plasma TV 8528.7212
14) PUD's 8525.8090
15) Dedicated telephone 8517.6290
exchange system for call
centers.
5. Following items imported by Only approved
the local assemblers of models or brands as
vehicles and companies mentioned in chapter
having CNG licenses: VII of the Customs
General Order No 12
of 2002 dated 15th
June 2002 shall be
entitled to this
exemption. The
importer shall also
furnish quality
certificate of the
original manufacturer
duly witnessed by the
designated third party
inspectors mentioned
in chapter VII of the
above stated
Customs General
Order regarding
safety standards as
laid down in Pakistan
CNG Rules, 1992.
1) Compressors 8414.8030. 5% -do-
2) Mass Flow CNG 8413.1100 5% -do-
dispensers
3) Storage cylinders 7311.0000 0% -do-
4) CNG vehicle Cylinders. 7311.0000 0% -do-
5) CNG vehicle conversion 8409.9191 0% -do-
kits. 8409.9991
6. Machinery and equipment for Respective 5% Nil
initial installation, balancing, Headings
modernisation, replacement or
expansion of desalination
plants, coal firing system, gas
processing plants and oil and
gas field prospecting.
7. Following machinery, 5% Nil
equipment, apparatus, and
medical, surgical, dental and
veterinary furniture, materials,
fixtures and fittings imported
by hospitals and medical or
diagnostic institutes:-
A. Medical Equipment.
1) Dentist chairs 9402.1010 5% Nil
2) Medical surgical dental or 9402.9010 5% Nil
veterinary furniture
3) Operating Table. 9402.9010 5% Nil
4) Operating Lights. 9405.4090 5% Nil
5) Emergency Operating 9405.4090 5% Nil
Lights.
6) Hospital Beds with 9402.9020 5% Nil
mechanical fittings
7) Gymnasium equipment. 9506.9100 5% Nil
8) Cooling Cabinet. 8418.5000 5% Nil
9) Refrigerated Liquid Bath. 3824.9099 5% Nil
10) Contrast Media Injections 3822.0000 5% Nil
(for use in Angiography &
MRI etc).
11) Breathing Bags. 9020.0020 5% Nil
12) Automatic blood cell counter. 9018.9090 0% Nil
13). Automatic Cell Separator for 9018.9090 0% Nil
preparation of platelets.
B. Cardiology/Cardiac
Surgery Equipment
1) Cannulas. 9018.3940 5% Nil
2) Manifolds. 8481.8090 5% Nil
3) Intra venous cannula i.v. 9018.3940 5% Nil
catheter.
C. Disposable Medical Nil
Devices
1) Self disabling safety sterile 5% Nil
syringes. 9018.3110
2) Insulin syringes. 9018.3110 5% Nil
3) Burettes. 7017.9000 5% Nil
E. Other Related Equipments
1) Fire extinguisher. 8424.1000 5% Nil
2) Fixtures & fittings for Respective 5% Nil
hospitals Headings
8. i. Machinery, equipment Respective 5% The Ministry of
and other items Headings Tourism shall approve
required for setting up, the item wise
up-gradation and requirement of every
expansion of hotels (3 project on the format
stars and above), prescribed as Annex-
tourism; sporting and B. The authorised
other recreation officer of the Ministry
services related shall furnish all
projects as approved relevant information
by the Ministry of Online to Pakistan
Tourism. Customs
Computerised System
(PACCS) against a
specific user ID and
password obtained
under section 155D of
the Customs Act,
1969. In order to
avoid misuse of
items/equipment
imported by hotel
industry at
concessional duty
rates, Ministry of
Tourism shall also
ensure that these
items/equipment are
imported in relation to
approved room
capacity and are
installed in the same
hotel project and not
elsewhere; and.
ii. Machinery and Respective 5% Nil
equipment for hotels Headings.
9. 1. Machinery, equipment, Respective 0% 1. This concession
materials, capital goods, Headings shall be available to
specialised vehicles (4x4 non those Mineral
luxury) ie single or double Exploration and
cabin pickups, accessories, Extraction Companies
spares, chemicals and or their authorised
consumables meant for operators or
mineral exploration phase. contractors who hold
permits, licences,
2. Construction machinery, leases and who enter
equipment and specialised into agreements with
vehicles, excluding passenger the Government of
vehicles, imported on Pakistan or a
temporary basis as required Provincial
for the exploration phase. Government.
2. Temporarily
imported goods shall
be cleared against a
security in the form of
a post dated cheque
for the differential
amount between the
statutory rate of
customs duty and
sales tax and the
amount payable under
this notification, along
with an undertaking to
pay the customs duty
and sales tax at the
statutory rates in case
such goods are not re-
exported on
conclusion of the
project.
3. The goods shall not
be sold or otherwise
disposed of without
prior approval of the
CBR and the payment
of customs duties and
taxes leviable at the
time of import. These
shall however be
allowed to be
transferred to other
entitled mining
companies with prior
approval of the Board.
10. 1. Machinery, equipment, Respective 5% -do-
materials, capital goods, Headings
specialised vehicles (4x4 non
luxury) ie single or double
cabin pickups, accessories,
spares, chemicals and
consumables meant for mine
construction phase or
extraction phase. Imports
made for mine construction
phase shall also be entitled to
deferred payment of duty for a
period of five years. However
a surcharge @ 6% per annum
shall be charged on the
differed amount.
2. Construction machinery,
equipment and specialised
vehicles, excluding passenger
vehicles, imported on
temporary basis as required
for mine construction or
extraction phase.
11. 1. Machinery, equipment and Respective 5% Temporarily imported
spares meant for initial Headings goods shall be cleared
installation, balancing, against a security in
modernisation, replacement or the form of a post
expansion of projects for dated cheque for the
power generation through oil, differential amount
gas, coal, wind and wave between the statutory
energy including under rate of customs duty
construction projects, which and sales tax and the
entered into an amount payable under
implementation agreement this notification, along
with the Government of with an undertaking to
Pakistan. pay the customs duty
and sales tax at the
2. Construction machinery, statutory rates in case
equipment and specialised such goods are not re-
vehicles, excluding passenger exported on
vehicles, imported on conclusion of the
temporary basis as required project.
for the construction of project.
12. 1. Machinery, equipment and Respective 5% -do-
spares meant for initial Headings
installation, balancing,
modernisation, replacement or
expansion of projects for
power generation through
gas, coal, hydel, and oil
including under construction
projects.
2. Construction machinery,
equipment and specialised
vehicles, excluding passenger
vehicles, imported on
temporary basis as required
for the construction of project.
13. 1. Machinery, equipment and Respective 0% -do-
spares meant for initial Headings
installation, balancing,
modernisation, replacement or
expansion of projects for
power generation through
nuclear and renewable energy
sources like solar, wind,
micro-hydel bio-energy,
ocean, waste-to-energy and
hydrogen cell etc
2. Construction machinery,
equipment and specialised
vehicles, excluding passenger
vehicles, imported on
temporary basis as required
for the construction of project.
Explanation. -The expression
"projects for power
generation" means any
project for generation of
electricity whether small,
medium or large and whether
for supply to the national grid
or to any other user or for in
house consumption.
14. 1. Machinery, equipment, Respective 5% -do-
apparatus, appliances, Headings
metering and testing
apparatus and appliances,
mechanical and electrical
controls, transmission gear,
and parts thereof, meant for
power transmission and grid
stations, including under
construction projects.
2. Construction machinery,
equipment and specialised
vehicles, excluding passenger
vehicles, imported on
temporary basis as required
for the construction of project.
15. Complete plants for Respective 5% Nil
relocated industries. Headings
16. Machinery, equipment and Respective 5% 1. Except for telecom
other capital goods for Headings sector, BOI shall
Service Sectors mentioned certify in the
below:- prescribed manner
(i) Wholesale, and format as per
distribution and Annex-B that the
retail trade, imported goods are
(ii) transportation, bonafide project
(iii) storage, requirement. The
(iv) communication, authorised officer of
(v) infrastructure the BOI shall furnish
projects including all relevant information
development of Online to Pakistan
industrial zones, Customs
(vi) telecommunication Computerised System
ie (PACCS) against a
Email/internet/electr specific user ID and
onic information password obtained
services (EIS), data under section 155D of
communication the Customs Act,
network services, 1969.
trunk radio
services, cellular 2. The
mobile telephone telecommunication
services, audiotex companies having
services, voice mail valid license or NOC
services, card pay and type approval
phone services, from Pakistan
close user group Telecommunication
for banking Authority and PEMRA,
operations, as the case may be,
international shall be entitled for
satellite operations exemption without
for domestic data requiring any
communications, exemption certificate
paging service and from the BOI. The
any other Chief Executive or the
telecommunication person next in
service which is hierarchy duly
deregulated in authorised by the
future; Chief Executive of the
(vii) technical testing importing
facilities, telecommunication
(viii) Audio-visual company shall
services, however certify in the
(ix) Rental services prescribed manner
relating to transport and format as per
equipment and Annex-A that the
machinery; imported items are the
(x) Environmental bonafide requirement.
services; and
(xi) Foreign Direct
Investment (FDI) in
any other activity of
service sector.
17. Following machinery, Respective 5% Nil
equipment and capital goods Headings
imported for establishing
wholesale/retail chain stores:-
1) Refrigeration system,
including shelves and
chests.
2) Butcher equipment,
preparation equipment.
3) Rotisserie equipment,
preparation equipment.
4) Fishery equipment,
preparation equipment.
5) Bakery equipment,
preparation equipment.
6) High racks, self service
racks, round stands.
7) Trolley, wire material,
customer guidance.
8) Fork lift trucks, pallet
movers.
9) Advertising and decoration
material.
10) Waste re-processing
systems.
11) Euro pallets
12) Merchandise security-
/video control system.
13) Pneumatic dispatch system
14) Office equipment
15) Equipment for workshop
16) Antenna system
17) Canteen equipment
18) Cashier desks and chairs.
19) Cleaning machinery and
materials.
20) Wrapping machinery and
equipment.
21) Safes
22) Scales
23) EDP equipment
24) Telephone system
25) Sectional steel,
reinforcement, metal
sheets.
26) Concrete admixtures-
curing-fixtures
27) Insulation and
waterproofing materials
28) Doors, shutter doors,
sliding doors.
29) Windows, sun shading.
30) Sky domes
31) Flooring materials
32) Paint, coating, sealing
material
33) Suspended ceiling system.
34) Plaster board wall system
35) WC dividing wall system
36) Lock system
37) Crash barriers, traffic signs
38) Insulated panels for cooling
chambers
39) Container
40) Dock levelling systems
41) Air conditioning and
heating system.
42) Air ventilation system.
43) Sprinkler system.
44) Fire detection system.
45) Fire extinguishers.
46) Weak current system.
47) Intruder alarm security
system.
48) Sewage treatment system.
49) Lighting arrester system.
50) Elevators.
51) Gasoline generator.
52) Main and secondary
switchboards.
53) Illumination.
18. Following machinery, 0% Nil
equipment and other
education and research
related items imported by
technical, training institutes,
research institutes, schools,
colleges and universities:-
1) Quartz reactor tubes and 7017.1010
holders designed for insertion `
into diffusion and oxidation
furnaces for production of
semiconductor wafers.
2) Other dryers 8419.3900
3) Filtering or purifying 8421.2100
machinery and apparatus
for water
4) Other filtering or purifying 8421.2900
machinery and apparatus
for liquids
5) Personal weighing 8423.1000
machines, including baby
scales; household scales
6) Scales for continuous 8423.2000
weighing of goods on
conveyors
7) Constant weight scales and 8423.3000
scales for discharging a
predetermined weight of
material into a bag or
container, including hopper
scales
8) Other weighing machinery 8423.8100
having a maximum
weighing capacity not
exceeding 30 kg
9) Other weighing machinery 8423.8200
having a maximum
weighing capacity
exceeding 30 kg but not
exceeding 5,000kg
10) Other weighing machinery 8423.8900
11) Weighing machine weights 8423.9010
of all kinds; parts of
weighing machinery of
machines of heading
8423.2000 & 8423.3000
12) Other weighing machine 8423.9000
weights of all kinds; parts
of weighing machinery of
machines of heading
8423.2000 & 8423.3000
13) Networking equipments like 8517.6970
routers, LAN bridges, hubs
excluding switches and
repeaters.
14) Other furnaces and ovens 8514.3000
15) Electronic balances of a 9016.0010
sensitivity of 5 cg or better,
with or without weights.
16) Other balances of a 9016.0090
sensitivity of 5 cg or better,
with or without weights.
17) Thermostats of a kind used 9032.1010
in refrigerators and air-
conditioners
18) Other thermostats 9032.1090
19) Manostats 9032.2000
20) Other instruments and 9032.8100
apparatus Hydraulic or
pneumatic
21) Other instruments and 9032.8900
apparatus
22) Parts and accessories of 9032.9000
automatic regulating or
controlling instruments and
apparatus
23) Spares, accessories, and Respective
reagents for scientific Headings
equipments.
19. Machinery, equipment, raw Respective 0% Nil
materials, components and Headings
other capital goods for use in
buildings, fittings, repairing or
refitting of ships, boats or
floating structures imported
by Karachi Shipyard and
Engineering Works Limited.
20. Machinery, equipment and Respective 5% Nil
other capital goods meant for Headings
initial installation, balancing,
modernisation, replacement or
expansion of oil refining
(mineral oil, hydro- cracking
and other value added
petroleum products),
petrochemical and
petrochemical downstream
products including fibers and
heavy chemical industry,
cryogenic facility for ethylene
storage and handling.
21. Machinery, equipment and Respective 5% Nil
other capital goods imported Headings
by an industrial concern.
22. (i.) Off-highway dump trucks 8704.1090 5% If imported by the
of 320 hp and above. cement
manufacturers
ii). On Highway Dump Trucks 8704.2299 5% subject to the
of 320 HP and above imported 8704.2390 following conditions,
w.e.f 17th January, 2007. namely:-
(i) these shall be
registered as on or
off-highway dump
trucks as the case
may;
(ii) registration details
shall be furnished to
the Collector of
Customs within three
months of the
clearance; and
(iii) these shall not
be sold or otherwise
disposed of within
next 10 years of
clearance except to
other cement
manufacturer with
prior approval from
the Collector of
Customs concerned.
(iii) Cement bulk semi-trailers, 8716.3190 5% If imported by the
without prime movers. cement
manufacturers
subject to the
condition that these
shall not be sold or
otherwise disposed
of within next ten
years of import
except to other
cement manufacturer
with prior approval
from the Collector of
Customs concerned.
23. Machinery and equipment Respective 5% Nil
imported by any other Headings
importer.
24. Air Handling Units 8415.8300 5% Of those
specifications which
are not manufactured
locally.
25. Following items imported by If imported by local
the manufacturing sector:- manufacturer
recognised by the
Ministry of Industries,
Production and
Special Initiatives.
1) Fin tubes 7304.3100 5%
7304.9000
2) Dish heads 7326.1990 5% -do-
7326.9090
3) Induced draught fans. 8414.5990 5% -do-
4) High pressure valves 8481.8090 5% -do-
5) Automatic valves 8481.8090 5% -do-
6) Safety valves including Non 8481.4000 5% -do-
return valves
7) Control valves for steam 8481.8090 5% -do-
duty.
8) Core wire of base metal in 8311.2000 5% -do-
coils (for machine welding)
26. Following machinery and 0% 1. For the projects of
equipment for marble, granite Gem Stone &
and gem stone extraction and Jewellery Industry,
processing industries. CEO/COO, Pakistan
Gem and Jewellery
Company shall certify
in the prescribed
format and manner
as per Annex-B that
the imported goods
are bonafide project
requirement. The
authorised person of
the Company shall
furnish all relevant
information online to
Pakistan Customs
Computerised
System (PACCS)
against a specific
user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. For the projects of
Marble & Granite
Industry, CEO/COO,
Pakistan Stone
Development
Company shall certify
in the prescribed
format and manner
as per Annex-B that
the imported goods
are bonafide project
requirement. The
authorised persons of
the Company shall
furnish all relevant
information online to
Pakistan Customs
Computerised
System (PACCS)
against a specific
user ID and
password obtained
under section 155D
of the Customs Act,
1969.
3. The goods shall
not be sold or
otherwise disposed
of within a period of
five years of their
import except with
the prior approval of
the CBR and
payment of customs
duties and taxes
leviable at the time of
import.
1) Polishing cream or material 3405.4000 0% -do-
3405.9000
2) Hand sharpening and 6804.3000 0% -do-
polishing stones.
3) Fiber glass mesh 7019.5190 0% -do-
4) Compressed air tank 7311.0000 0% -do-
capacity 300 galn, material
carbon steel.
5) Chain saw/diamond wire 8202.4000, 0% -do-
saw in all sizes and dimensions 8202.9100
and spares thereof, diamond
wire joints all types and
dimensions, chain for chain saw
and diamond wires for wire saw
and spare widia.
6) Gin saw blades. 8202.9910 0% -do-
7) Gang saw blades/diamond 8202.9990 0% -do-
saw blades/multiple blades or all
types and dimensions.
8) All interchangeable tools 8207.9000 0% -do-
9) Air compressor (27cft and 8414.8010 0% -do-
above)
10) Quarry winches (100 ton 8425.3100 0% -do-
capacity and above.
11) Quarry winches and 8425.3900
electric motor jacks 30 ton
capacity and above.
12) Quarry crane. 8426.3000 0% -do-
13) Fork lifter 8427.9000 0% -d-
14) Excavators 8429.5900 0% -do-
15) Ultrasonic machine tools. 8456.2090 0% -do-
16) Sharpening machine. 8460.3900 0% -do-
17) All diamond saw machines, 8464.1000 0% -do-
diamond tools and segments. &
Respective
headings
18) Grinding machines. 8464.2010 0% -do-
19) Polishing machines of all 8464.2090 0% -do-
types and dimensions. &
Respective
headings
20) Other machine tools for 8464.9000 0% -do-
working stones
21) Pneumatic machines and 8467.1100 0% -do-
tools.
22) Horizontal and Vertical 8467.1900 0% -do-
pneumatic line drilling machine.
Pneumatic grinding machines.
23) Machine and tool for stone 8464.9000 0% -do-
work; sand blasting machines; &
tungsten carbide tools; diamond Respective
tools & segments (all type & headings
dimensions), hydraulic jacking
machines, hydraulic manual
press machines, air/hydro
pillows, compressed air rubber
pipes, hydraulic drilling
machines, manual and power
drilling machines, steel drill rods
and spring (all sizes and
dimensions), whole finding
system with accessories,
manual portable rock drills,
cross cutter and bridge cutters.
24) Integral drilling steel for 8466.9100 0% -do-
horizontal and vertical drilling,
extension thread rods for
pneumatic super long drills, tools
and accessories for rock drills.
27. Machinery, equipment and Respective 0% 1. Ministry of
other project related items headings Industries,
including capital goods, for Production & Special
setting up of hotels, power Initiatives, shall
generation plants, water certify in the
treatment plants and other prescribed manner
infrastructure related projects and format as per
located in an area of 30 km Annex-B that the
around the zero point in imported goods are
Gwadar. bonafide project
requirement. The
authorised officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerised
System (PACCS)
against a specific
user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the CBR
and payment of
customs duties and
taxes leviable at the
time of import.
28. Following goods imported by 5% The goods shall not
municipal authorities/local be sold or otherwise
bodies/cantonment boards:- disposed of within a
period of 5 years of
their import without
prior approval of the
CBR and payment of
customs duties and
taxes leviable at the
time of import.
1) Ambulances 8702.1090 5%
8702.9090
8703.2329
8703.2490
8703.3229
8703.3390
8703.9000.
2) Fire fighting vehicles. 8705.3000 5%
3) Waste disposal truck 8704.2290 5%
8704.2390
4) Incinerators for disposal 8417.8000 5%
waste management.
5) Motorised sweepers 8508.6090 5%
6) Brake down lorries 8705.9000 5%
7) Special purpose vehicles 8705.9000 5%
for the maintenance of
streetlights and overhead
cables.
8) Snow ploughs 8430.2000 5%
29. Aircraft spares, parts, tyres, Respective 0% If imported by
navigational equipment, Headings domestic airlines for
accessories for maintenance maintenance of their
and operations of aircrafts, aircrafts.
chemicals, lubricants and
paints, air tickets, aircraft
carpet, aircraft fabric, skydrol
(brake fluid), laminated sheet,
aluminium alloy sheets,
aluminium alloy extrusions,
aircrafts seats, tools, test
equipment, life jackets, spares
of TGS vehicle, meals trolley,
ball hand seal, standard units,
exterior washing liquid, air
head set electronics, air head
set pneumatic and sealants.
30. Proprietary Formwork System 7308.4000 5% (i) If not
for building/structures of a manufactured locally
height of 100 ft and above and and imported by the
its various items/ components construction
consisting of the following, companies registered
namely:- with the Pakistan
Engineering Council;
1) Plastic tube. 3917.2390 (ii) the system is to
be procured from a
well renowned
international
manufacturer;
2) Plastic tie slot filters/plugs, 3926.9099 (iii) a certificate from
plastic cone. one of the following
International Pre-
shipment Inspection
Companies/Survey
Firms to the extent
that all the
components/parts
are to be used in the
Proprietary Formwork
System for
construction of
structures/buildings
of more than 100 feet
height, is produced,
namely:-
3) Standard steel ply panels, 7308.4000 (a) Messrs Lloyds of
Special sized steel ply London;
panels, wedges, tube (b) Messrs Quality
clamps (B-Type & G Type), Tech,
push/pull props, brackets LLC;
(structure), steel soldiers (c) Messrs ABS;
(structure), drop head, (d) Messrs Bureau
standard, prop tic, buard Veritas; and
rail post (structure), coupler (e) Messrs SGS;
brace, cantilever frame,
decking beam/Infill beam
and doorway angles.
4) Lifting Unit (Structure) 7308.9090 -do-
5) Bolts, tie bolts, anchor bolt 7318.1590 -do-
assembly (fastener),
anchor screw (fastener).
6) Nuts 7318.1690 -do-
7) Steel pins, tie wing nut 7318.1900 -do-
(fastener).
8) Steel washers, water plate 7318.2200 -do-
(fastener).
9) Special hammers 8205.2000 -do-
10) Extraction keys. 8205.5900 -do-
11) Adjustable base jack 8425.4900 -do-
(thread rod with nut and steel
plate), adjustable fork head
(threaded rod with nut and steel
channel).
31. Effluent treatment plants Respective 5% Nil
headings
32. Heat ventilation air 8415.8200 0% Subject to
conditioner certification by the
Ministry of Health.
33. Following machinery and 5% 1. If imported by
equipment relating to broadcasting
broadcasting:- companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).
2. The Licensee prior
to the import shall
obtain NOC from
PEMRA.
1) Video tape recorders 8521.1010 -do-
(VTRs), S-VHS Tape 8521.1010
Recorders.
2) Broadcast cameras 8525.8090 -do-
3) Video Switcher. 8521.1090 -do-
4) Video/Audit Routers 8517.6290 -do-
8525.6090
5) Audio Limiter/ Monitor/ 8519.8190 -do-
Mixer equipment. 8519.8990
6) Broadcast digital maximise 8525.5090 -do-
7) Analog video distribution 8518.4000 -do-
amplifiers.
8) SD/AES distribution 8518.4000 -do-
amplifiers.
9) SDI monitoring/equalising 8518.4000 -do-
amplifiers.
10) SD/AES Multiplexers/de- 8518.4000 -do-
multiplexers
11) Audio distribution 8518.4000 -do-
amplifiers.
12) Video/audit converters. 8528.1290 -do-
13) SDI input board. 8521.1090 -do-
14) Amplified loud speaker 8518.4000 -do-
15) Under monitor displays 8528.5990 -do-
(UMDs)
16) LCD monitors. 8528.7211 -do-
17) Picture tube monitors. 8528.7212 -do-
18) Plasma screens. 8528.7212 -do-
19) Broadcast video 8528.7212 -do-
visualisation/monitoring
system
20) Wave form/ 8528.5990 -do-
Vectroscope monitors.
21) Video/audio frame 8521.1090 -do-
synchroniser.
22) Audio delay/monitoring 8528.7212 -do-
equipment. 8519.8990
23) Sync pulse generator. 8543.2000 -do-
24) Intercom system/ 8517.1900 -do-
microphones.
25) Digital clock system. 9105.9900 -do-
26) Consoles, racks, patch 8537.1000 -do-
panels, cables other &
installation material. Respective
Headings
27) Video format converters. 8521.1090 -do-
28) Transformers. 8504.4090 -do-
29) Video play out/ ingest/ 8521.1090 -do-
preview servers.
30) Fiber optic transceivers. 8517.6290 -do-
31) Ethernet switch. 8517.6990 -do-
32) Video automation servers 8471.9090 -do-
33) Automation industrial PCs 8471.4190 -do-
34) Newsroom management 8521.1090 -do-
servers.
35) Non-Linear/Linear video 8521.1090 -do-
editing equipment.
36) Video storage network 8471.9090 -do-
servers.
37) Video archival servers. 8471.9090 -do-
38) LTO robotic tape library 8471.7050 -do-
39) Video conferencing system 8517.1890 -do-
(picturetel/polycom
/Tandberg).
40) Audio conferencing 8517.1890 -do-
system.
41) Satellite video phones. 8525.2090 -do-
42) Digital Video/audio media 8528.7212 -do-
delivery system.
43) Studio lights. 9405.4090 -do-
44) Video graphic servers. 8471.9090 -do-
45) On air video in & out 8521.1090 -do-
graphic servers.
46) Content asset 8471.9090 -do-
management servers.
47) Virtual set system. 8521.1090 -do-
48) Camera tracing heads. 8528.8090 -do-
49) Teleprompters. 8528.5190 -do-
50) C/Ku Band uplink antenna 8529.1010 -do-
equipment.
51) IF & LNBs, wave guiders, 8529.1010 -do-
splitters.
52) High powered uplink 8525.5090 -do-
amplifiers.
53) Up converters. 8529.1010 -do-
54) Uplink monitoring/control 8529.1010 -do-
equipment.
55) Spectrum analyser. 9027.8000 -do-
56) MPEG 2, MPEG 4 Video 8521.1090 -do-
Encoders.
57) Video statistical 8525.5090 -do-
multiplexing equipment.
58) Modulators. 8525.5090 -do-
59) Satellite reception 8528.7212 -do-
IRDs/TVROs/Decoders.
60) Video compression control 8521.1090 -do-
& monitoring equipment.
61) Video 8471.9090 -do-
encryption/conditional
access servers.
62) Smart cards for video -do-
encryption. 8529.5990
63) Subscription management 8471.9090 -do-
servers.
64) Digital set-up box (STBs) 8528.1220 -do-
65) Personal video recorder 8521.1010 -do-
(PVR); Digital Video
Recorder (DVR)
66) Call center equipment. 8471.9090 -do-
67) Satellite receive dish. 8529.1090 -do-
68) LNBs. 8529.1020 -do-
69) Advertisement insertion 8471.9090 -do-
servers.
70) Audio video dubbing 8521.1010 -do-
equipment.
71) Character generator. 8471.9090 -do-
72) Logo generator. 8471.9090 -do-
73) Channel branding 8471.9090 -do-
equipment
74) Sub titling equipment. 8471.9090 -do-
75) Video animation 8471.9090 -do-
equipment.
76) Video streaming gateway. 8525.5090 -do-
77) SMS/MMS to TV servers. 8471.9090 -do-
78) DVB-H Mobile handsets for 8525.8090 -do-
TV delivery.
79) DMB Mobile handsets for 8525.8090 -do-
TV delivery.
80) RG 11/RG 6 cables. 8544.1190 -do-
81) RF connectors. 8529.9090 -do-
82) Toolkit for satellite dish 8206.0000 -do-
installation.
83) Drill machine for satellite 8467.2100 -do-
dish installation.
84) Payment gateway servers. 8471,9090 -do-
85) Modems for set-up box. 8527.9910 -do-
86) Power distribution 8537.1000 -do-
equipment, UPS, 8504.4010
Generators. 8502.0000
87) Interactive TV Servers. 8471.9090 -do-
88) GPS/electronic compass 9014.8000 -do-
equipment.
89) Broadcast chopper 8529.9090 -do-
90) Acoustics. 8529.9090 -do-
91) Teletext equipment. 8529.9090 -do-
92) Studio air conditioning. 8415.1000 -do-
93) Studio furniture/fixtures. 9403.6000 -do-
94) Studio/TV Station/Uplink 8525.5090 -do-
station video surveillance
security equipment.
95) Wireless camera 8525.8090 -do-
equipment.
96) Microwave multi point 8525.6090 -do-
video distribution
equipment.
97) IP satellite news gathering 8528.7290 -do-
equipment.
98) Still store equipment. 8521.1090 -do-
99) Low resolution servers. 8471.9090 -do-
100) Accessories for video 8529.9090 -do-
switching, routing,
distribution, recording,
amplification, locking,
equalising, encryption, up
linking, down linking,
encoding/decoding,
multiplexing, transmission
etc
101) FM transmitters 8525.5010 1. If imported by
broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).
2. The Licensee prior
to the import shall
obtain NOC from
PEMRA.
3. NOC from PEMRA
and FAB.
102) FM antenna (broad band 8529.1090 -do-
and tuned)
103) FM exciter 8525.5090 -do-
104) FM power amplifiers 8535.5090 -do-
105) Audio processor 8519.8990 -do-
106) Microphones 8518.1090 -do-
107) Patch bays 8519.8990 -do-
108) Telephone hybrids 8517.1290 -do-
109) Outdoor recording 8521.9090 -do-
equipment
110) Outdoor live coverage Respective -do-
equipment. heading
111) Studio transmitter link 8525.5090 1. If imported by
(STL) broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).
2. The Licensee prior
to the import shall
obtain NOC from
PEMRA.
3. NOC from
PEMRA, PTA/FAB.
112) Audio amplifiers 8518.4000 1. If imported by
broadcasting
companies duly
licensed by the
Pakistan Electronic
Media Regulatory
Authority (PEMRA).
2. The Licensee prior
to the import shall
obtain NOC from
PEMRA.
34. Pre-fabricated buildings and 9406.0020 5% If imported by the
sheds. 9406.0090 sectors specified at
S.Nos.7, 8 and 17.
35. Following items with 0% Subject to
dedicated use of solar certification by
energy:- Alternative Energy
Development Board
(AEDB), Islamabad.
1. Solar Home Systems.
a). Inverters. 8504.9090
b). Solar Panels of different 8541.5000
sizes.
c). Charge controllers/current 9032.8900
controllers.
d). Energy saver lamps of 8539.3910
varying voltages (operating on
DC).
e). Energy saver lamps of 8539.3910
varying voltages (operating on
AC).
f). Light emitting diodes (light 8541.5000
emitting indifferent colors).
g). Water pumps operating on 8413.7090
solar energy.
h). Water purification plants 8421.2100
operating on solar energy.
Batteries NiCd, 8507.3000
Li-ion &
Lead Acid specific utilisation 8507.8000
and integrated with solar
electrification system.
2. Solar Parabolic Trough 8502.3900
Power Plants.
a). Parabolic Trough collectors 8503.0080
modules.
b). Absorbers/Receivers tubes. 8503.0090
c). Steam turbine of an output 8406.8100
exceeding 40MW.
d). Steam turbine of an output 8406.8200
not exceeding 40MW.
e). Sun tracking control 8543.7000
system.
f). Control panel with other 8537.1090
accessories.
3. Solar Dish Sterling Engine. 8412.8090
a). Solar concentrating dish. 8543.7000
b). Sterling engine. 8543.7000
c). Sun tracking control system. 8537.2000
d).Control panel with 8406.8200
accessories.
4. Solar Air Conditioning 8415.1090
System
a). Absorption chillers. 8418.6990
b). Cooling towers. 8419.8910
c). Pumps. 8413.3090
d). Air handling units. 8415.8200
e). Fan coils units. 8415.9099
f). Charging & Testing 9031.8000
equipment.
5. Solar Desalination System 8421.2100
a) Solar photo voltaic panels 8541.4000
b) Solar water pumps 8413.3090
c) Storage batteries. 8507.2090
d) Charge controllers. 9032.8990
e) Inverters. 8504.9090
6. Solar Thermal Power 8501.2050
Plants with accessories.
7. Solar Water Heaters with 8419.1900
accessories.
a) Vacuum tubes (Glass). 7070.0090
b) Selective coating for
absorber plates.
c) Copper, aluminium and
stainless steel sheets.
d) Copper and aluminium
tubes.
8. PA Models 8541.4000
a). Solar cells. 8541.4000
b) . Tempered Glass. 7007.2900
c) Aluminium frames. 7610.9000
d) O-Ring. 4016.9990
e) Flux 8541.1000
f) Adhesive labels. 3919.9090
g) Junction box + Cover 8530.9000
h) Tedler (sheet mixture of 3920.9900
paper & plastic)
i) Ribbon for PV Modules (made
of silver & Lead)
j) Bypass diodes. 8541.1000
k) EVA (Ethyl Vinyl Acetate) 3920.9900
Sheet (Chemical).
9. Solar Cell Manufacturing
Equipment.
a) Crystal (Grower) Puller (if 8479.8990
machine).
b). Diffusion furnace. 8514.3000
c) Oven. 8514.3000
d). Wafering machine 8479.8990
e). Cutting and shaping 8461.9000
machines for silicon ingot.
f). Solar grade polysilicon 3824.9099
material.
g). Phosphene Gas. 2848.0000
h). Aluminium and silver paste. 3212.9010
3212.9090
10. Wind Turbines. 8412.8090
a). Rotor 8412.9090
b). Hub 8412.9090
c) Generator 8501.6490
36. Following items imported by 5% The goods shall not
Civil Aviation Authority (CAA) be sold or otherwise
for air traffic services and disposed of within a
training:- period of 5 years of
their import without
prior approval of the
CBR and payment of
customs duties and
taxes leviable at the
time of import.
Navigation equipment. 8526.9100
VOR, NDB, ILS Satellite based
instrument landing system
and/or any other satellite based
navigation equipment used for
the provision of air traffic
services.
Surveillance Equipment 8526.1000
Radars and satellite based
surveillance equipment like ADS
(C) & ADS (B) and/or any other
surveillance equipment used for
the provision of air traffic
services.
Rescue and Fire Fighting 8705.3000
Equipment.
All fire fighting vehicles,
operational vehicles used on air
side.
Rescue & fire equipment 8424.1000
including spare parts.
Display System 8543.8900
FIDS (Flight Information Display
System).
Training equipment 9023.0000
All training equipment including
simulators and their spare parts.
Calibration equipment. 9031.8090
All equipment being utilised for
the purpose of calibration radar
& radio navigational aids.
37. Following machinery and 0% 1. Ministry of
equipment imported by Industries,
surgical industry. Production & Special
Initiatives, shall
certify in the
prescribed manner
and format as per
Annex-B that the
imported goods are
bonafide project
requirement. The
authorised officer of
the Ministry shall
furnish all relevant
information online to
Pakistan Customs
Computerised
System (PACCS)
against a specific
user ID and
password obtained
under section 155D
of the Customs Act,
1969.
2. The goods shall
not be sold or
otherwise disposed
of without prior
approval of the CBR
and payment of
customs duties and
taxes leviable at the
time of import."
Hand sharpening and polishing 8460.0000
stones numerically controlled
and others, honing and lapping
machines.
================================================================================================================
2. This notification shall take effect from the 10th June, 2007.
[C.No 1/1/Tar.II/2007]
(MUSARRAT JABEEN)
ADDITIONAL SECRETARY
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