budgetary measures 2014 - 2015

[ 01 ]

SALIENT FEATURES

• Customs,SalesTax&FederalExcise.......................................................................................................02

PROPOSED AMENDMENTS

• ProposedamendmentsinCustomAct,1969.............................................................................................06• ProposedamendmentsinSalesTaxAct,1990.........................................................................................08• ProposedamendmentsintheFirstScheduleoftheCustomAct,1969......................................................11

SCHEDULES

• FifthScheduletotheCustomAct,1969.......................................................................................................24• FifthScheduletotheSalesTaxAct,1990..................................................................................................51• SixthScheduletotheSalesTaxAct,1990(Proposedamendments).........................................................53• EighthScheduletotheSalesTaxAct,1990................................................................................................79• NinthScheduletotheSalesTaxAct,1990.................................................................................................87

• TranspositionofSRO575(I)2006toFifthScheduleoftheCustomAct,1969...........................................89

INDEX

[ 02 ]

SALIENT FEATURES

CUSTOMS (1) All proposed changes through schedules /SRO’s shall have effect after passing of the Finance Bill by the National Assembly.

(2) SRO 575(1)/06 is proposed to be rescinded as concessions under this SRO have either been deleted or transferred to newly

added 5th schedule to the custom Act.

(3) 5th schedule to the custom Act contains conditional concessions which were available under SRO 575(1)/06 on the same or modified rates.

(4) An SRO amending SRO 565(1) /2006 [Survey based exemptions] containing concessions of various sectors at modified rates is

proposed to be issued.

(5) An SRO rescinding SRO 567(1) / 06 [General and conditional non-survey based exemptions] is proposed to be issued as concessions under this SRO have either been deleted or transposed to 5th schedule custom Act 1969.

(6) Amendments in the 1st schedule to the custom Act, for incorporating changes in the customs tariff on account of tariff reforms and rationalization have been made.

(7) Plant, machinery and equipment imported for setting up of fruit processing and preservation industrial units in Gilgit-Baltistan, Balochistan and Malakand Division is proposed to be exempted from whole of custom duty.

(8) Whole of custom duty is proposed to be exempted on import of plant, machinery and equipment for setting up industries in FATA.

(9) Maximum tariff rate is proposed to be reduced to 25%.

(10) Exemption of whole of custom duty on Hybrid Electronic vehicles (HEVs) up to 1200 cc withdrawn. HEVs upto 1800 cc are now proposed to be granted 50% exemption of duty and taxes and over 1800 cc 25% exemption of duty (including vehicles of over 2500 cc on which no exemption was available earlier).

[ 03 ]

(11) Generators of above 1100 KVA attracted 0% custom duty which are now proposed to be charged to 5% custom duty. (12) 0% duty slab in the tariff is proposed to be substituted with 1% duty.

(13) Fixed amount of duty and taxes on used vehicles is proposed to be revised upward by 10% approximately.

(14) Custom duty on flat rolled products of alloy steel (PCT 72.25 and 72.26) is proposed to be increased from 0% and 5% to 10% to

bring them as par with flat rolled products of no-alloy steel.

(15) A uniform rates of custom duty is proposed to be levied on dyes except basis dyes (3204.1300) and indigo blue (3204.1510) being used in textile sector.

(16) Custom duty on networking equipment is proposed to be increased from 5% to 10%.

(17) Custom duty on UPS (PCT 8504.4010) is proposed to be reduced from 20% to 15%.

(18) Custom duty on petroleum coke not-calcined (PCT 2713.1100) is proposed to be decreased from 5% to lowest slab of 1%.

(19) Custom duty on flavoring powders (PCT 2106.9030) is proposed to be enhanced from 10% to 20% to avoid misclassification.

(20) A uniform rate of 10% is proposed to be levied on liquid paraffin (PCT 2710.1995) and white oil (PCT 2710.1996) being same in nature.

(21) A uniform rate of 15% CD is proposed to be levied on starches (PCT 11.08) to rationalize duty structure and avoid classification disputes.

(22) Duty on satellite mobile phones is proposed to be reduced from 25% to 10%.

(23) Custom duty on coloring matters (PCT 3206.4990) is proposed to be enhanced from 5% to 10%.

(24) Custom duty on dryers (PCT 8421.1900) is proposed to be increased from 5% to 10%.

[ 04 ]

SALES TAX

(1) Amendments proposed to be made in the Sales Tax Special Procedure Rules, 2007 to rationalize sales tax on steel sector, ship breakers and melters.

(2) The existing tax regime on aerated waters is proposed to be reverted to normal tax regime.

(3) Further tax of 1% on supplies made to unregistered persons is proposed to be specifically excluded from the purview of out put tax.

(4) Sales tax of 5% is proposed to be imposed on grain handing machinery and equipment, cold chain machinery and equipment, call

centre items, machinery / equipments and capital goods for mineral exploration, relocated plants, machinery / equipment and capital goods for oil refinery, petrochemical and petrochemical downstream products and proprietary form work system.

(5) Exemption of sales tax on machinery / equipment imported for hotels , service sector, whole sale / retail chain stores , air handling

units, various items imported by manufacturing sector covered under S No. 25 of SRO 575 (1) / 2006, heat ventilation air conditioner, broadcasting equipment, machinery / equipment imported by surgical and cutlery industry is proposed to be withdrawn.

(6) 8th schedule to the sales tax Act is proposed to be issued for levying sales tax at reduced rates on exemptions granted earlier

through SRO 575(1)/ 06.

(7) An SRO rescinding SRO 727 (1) / 2011 is proposed to be issued abolishing exemption on import and supply of plant and machinery subject to certain conditions. It is proposed to charge sales tax at reduced rate of 5% under 8th schedule on such plant and machinery.

(8) Zero rating SRO 549 (1) / 2008 and SRO 670 (1) / 2013 grading are proposed to be rescinded and amendments are proposed in

the 5th schedule for incorporating Zero rating on essential and sensitive items.

(9) SRO 501 (1) / 2013 and SRO 551 (1) / 2008 granting exemptions are proposed to be withdrawn and amendments in 6th schedule are proposed for incorporating exemptions on essential and sensitive items.

(10) SRO 1125 (1)/ 2011 is proposed to be amended for withdrawing reduced rate on import of finished goods.

[ 05 ]

(11) SRO 69 (1)/ 2006 which grants reduced rate of 14% sales tax to rapeseed, sunflower seed and canola seed is proposed to be rescinded thereby charging standard rate of 17% on these seeds.

(12) Transportation of Zero rating facility for dairy and stationary industry and input materials of those industries. The facility of Zero

rating has already been provided under SRO 670 (1) / 2013. The facility is proposed to be retained and incorporated in the fifth schedule.

(13) It is proposed to grant exemption to high efficiency irrigation equipment and greenhouse farming equipment in order to promote

agriculture.

(14) Reduction in rate of sales tax on local supply of tractors is being proposed in order to promote farm mechanization.

(15) Exemption from sales tax on “cochlear implants” (hearing aids) is proposed to be introduced to facilitate the handicapped.

(16) Specific rates of sales tax on mobile phones is proposed to be introduced to protect the revenue and strengthen the legal support for charging of sales tax.

FEDERAL EXCISE

(1) FED @ 10% on locally manufacturered motor vehicle exceeding 1800 cc is proposed to be withdrawn.

(2) FED on the cement sector is proposed to be replaced from specific basis (Rs. 400/ MT) to 5% on retail price.

(3) FED on cigarettes is proposed to be enhanced.

(4) FED on International travel (business and first class) is proposed to be enhanced.

(5) FED on chartered flights is proposed to be levied at the standard rote on full amount charged.

(6) Reduction in rate of FED on telecommunication services is being proposed in view to increase scope of telecommunication

service with the advert of 3G and 4G technologies.

(7) Exclusion of FED on Telecommunication services subject to provincial sales tax is being proposed.

[ 06 ]

PROPOSED AMENDMENTS IN THE CUSTOMS ACT, 1969

SECTION2 (a) Clause (K) defining “ Custom Station” is proposed to be substituted to include an inland river port and any place declared as such

under section 9 in addition to custom port, custom airport and land custom station. (b) Clause (m) defining land custom station is proposed to be omitted.

SECTION7 In clause 7, the word “Central” is proposed to be substituted with the word “Federal”

SECTION 18 (a) In section 18, to give cover to imposition of duties on import of goods prescribed in the newly inserted Fifth Schedule a new sub-

section (1A) in purposed to be inserted after sub-section (1). (b) In section 18 A the word “Central Excise and Sales Tax Act, 1944 (1 of 1944)” is proposed to be substituted with the “Federal

Excise Act, 2005”.

SECTION 25 Clause (d) of the sub section (5) allowing acceptance of lowest transaction value out of two or more transaction values of identical goods is proposed to be omitted. SECTION 32 In sub section (2), (3) and (3A) of section 32 word “taxes” is proposed to be inserted after the word ‘duty” to cover all leviable taxes.

[ 07 ]

SECTION 80 In sub section (3) it is proposed to add word “taxes and other charges leviable thereon” after the word “duty”to cover all applicable taxes and other charges for the purpose of assessment of goods. SECTION 81

In the first and second provisos word “taxes and other charges” are proposed to be inserted after the word “duty” so that all applicable taxes and other charges are also considered at the time of making provisional assessment under this section. SECTION 185 B Clause (a) is proposed to be substituted with a new clause excluding offences relating to narcotics and narcotic substances which it is proposed shall be tried by the special courts established under the control of Narcotics substances Act, 1997 (XXV of 1997) SECTION 194 Under this section it is proposed to substitute the word “ Customs and Excise Group” with the word “Pakistan Custom Service “and also to reduce the experience of the Member of the Board, a Chief collector of Customs or Director General or Senior Collector from Five years to Three years in that position to qualify to be technical member of an Appellate Tribunal.

[ 08 ]

PROPOSED AMENDMENTS IN THE SALES TAX ACT, 1990

SECTION 2 A proviso empowering Board to specify Zones or areas for the purpose of determination of highest retail price for any brand or variety of goods through a general order is proposed to be added to clause (27). SECTION 3 (a) After clause (a) a new clause (aa) is proposed to be added to cover tax on goods specified in the newly inserted Eighth schedule. (b) After sub section (3A) a new sub section (3B) is proposed to be inserted to cover sales tax on the import and supply of cellular

and satellite phones under the Ninth schedule.

(c) Sub-section 8 is proposed to be substituted to impose Seventeen percent sales tax on supply of natural gas to CNG stations. The Gas Transmission and Distribution Company shall charge sales tax from CNG stations on the value of supply to CNG consumers.

(d) A new sub-section (9) is proposed to be inserted after substituted clause (8) for charging five percent sales tax from retailers through their monthly electricity bills in cases where the monthly bills does not exceed rupees twenty thousand and seven and half percent in cases where the monthly amount exceeds rupees twenty thousand.

SECTION 3 B Sub section (2) is proposed to be substituted to protect recovery of arrear of tax or charges payable under the Act even if it is supported by a judgment of court including the Supreme court and a High court. SECTION 4 In clause (d) for the word “zero-rated goods” the word “goods supplied at reduced rate” is proposed to be substituted.

[ 09 ]

SECTION 7 (a) In sub-section (1) for the word “section 8B” the words “section 8 and 8B” is proposed to be inserted. (b) After the word “out put tax” occurring for the first time “excluding the amount of further tax under sub section (1A) of section 3” is

proposed to be inserted.

(c) In sub-section (2) after clause (iii) a new clause (iii a) is proposed to be inserted restricting a registered person not to deduct input tax from out put tax unless the goods and services against which input tax is claimed are :-

(i) Imported or purchased for the purpose of sales or re-sale on payment of tax.

(ii) Used directly as raw material, ingredient, part, component or packing materials in the manufacture or production of taxable goods.

(iii) Electricity, natural gas and other fuel consumed directly by the registered person in his declared business premises for

the manufacture, production or supply to taxable goods.

(iv) Plant, machinery and equipment used by the registered person in his declared business premises for the manufacturer, production or supply of taxable goods.

SECTION 8 After clause (e) following new clause restricting a registered person to reclaim or deduct input tax paid are proposed to be added:-

(f) Goods and services not related to the taxable supplies made.

(g) Goods and services acquired for personal and non-business consumption.

(h) Goods used in or permanently attached to immoveable property such as building and construction materials, paints,

electrical and sanitary fittings, pipes, wires and cables, but excluding such goods acquired for sale or resale or for direct use in the production or manufacture of taxable goods.

[ 10 ]

(i) Vehicles falling in chapter 87 of the First Schedule to the customs Act, 1969 (IV of 1969), parts of such vehicles, electrical and gas appliances , furniture , furnishings, office equipment (excluding electronic cash registers) but excluding such goods acquired for sale or resale.

SECTION 40 B An explanation is proposed to be added after the proviso under this section clarifying that the powers of Board, Chief commissioner and commissioner under this section are independent of the provisions of section 40. SECTION 50 B After section 50 A a new section 50 B is proposed to be inserted empowering Board to conduct electronic checks and scrutiny and to issue electronic intimation to tax payers

[ 11 ]

H.S. CODE DESCRIPTIONCURRENTCD (%)

PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1

0102.3100 ‐ ‐ Pure‐bred breeding animals 0 1

0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1

0201.1000 ‐ Carcasses and half‐ carcasses 0 1

0201.2000 ‐ Other cuts with bone in 0 1

0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1

0204.2100 ‐ ‐ Carcasses and half‐carcasses 0 1

0204.2200 ‐ ‐ Other cuts with bone in 0 1

0204.2300 ‐ ‐ Boneless 0 1

‐ Carcasses and half‐ carcasses of lamb,



0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000

‐ Carcasses and half Carcasses of lamb,fresh or chilled


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


0405.2000 ‐ Dairy spreads 30 25

0405.9000 ‐ Other 30 25

0406.1010 ‐ ‐ ‐ Cheese 30 25

0406.1020 ‐ ‐ ‐ Curd 30 25

0406.1090 ‐ ‐ ‐ Other 30 25

0406.2000 ‐ Grated or powdered cheese, of all kinds 30 25

‐ Processed cheese, not grated or

powdered

‐ Blue‐ veined cheese and other cheese

containing veins produced by Penicillium

roqueforti

0406.9000 ‐ Other cheese 30 25

0409.0000 Natural honey. 30 25

0511.1000 ‐ Bovine semen 0 1

0511.9110 ‐ ‐ ‐ Fish eggs 0 1

0601.1010 ‐ ‐ ‐ Bulbs 0 1

0601.1090 ‐ ‐ ‐ Other 0 1

‐ Bulbs, tubers, tuberous roots, corms,

crowns and rhizomes, in growth or in

flower; chicory plants and roots

0602.1000 ‐ Unrooted cuttings and slips 0 1

‐ Trees, shrubs and bushes, grafted or not,

of kinds which bear edible fruits or nuts

‐ Rhododendrons and azaleas, grafted or

not

0602.4000 ‐ Roses, grafted or not 0 1

0602.9010 ‐ ‐ ‐ Mushroom spawn 0 1

0602.9090 ‐ ‐ ‐ Other 0 1

0701.1000 ‐ Seed 0 1

0701.9000 ‐ Other 0 1

0702.0000 Tomatoes, fresh or chilled. 0 1

0703.1000 ‐ Onions and shallots 0 1

0703.2000 ‐ Garlic 0 1

0704.1000 ‐ Cauliflowers and headed broccoli 0 1

0713.1000 ‐ Peas (Pisum sativum) 0 1

0713.2010 ‐ ‐ ‐ Grams (dry whole) 0 1

0713.2020 ‐ ‐ ‐ Grams split 0 1

0713.2090 ‐ ‐ ‐ Other 0 1

‐ ‐ Beans of the species Vigna mungo

(L.)Hepper or Vigna radiata (L.)Wilczek

‐ ‐ Small red (Adzuki) beans (Phaseolus or

vigna angularis)

‐ ‐ Kidney beans, including white pea

beans (Phaseolus vulgaris)

25

0602.2000 10

0 10602.3000

0713.3100 10

300406.3000

0406.4000 2530

100601.2000

0713.3200 10

0713.3300 10

PROPOSEDAMENDMENTSINTHEFIRSTSCHEDULEOFTHECUSTOMACT,1969

[ 12 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


0809.2100 ‐ ‐ Sour cherries (Prunus cerasus) 30 25

0809.2900 ‐ ‐ Other 30 25

0809.3000 ‐ Peaches, including nectarines 30 25

0809.4000 ‐ Plums and sloes 30 25

0810.1000 ‐ Strawberries 30 25

‐ Raspberries, blackberries, mulberries and

loganberries

‐ Black, white or red currants and

gooseberries

‐ Cranberries, bilberries and other fruits of

the genus Vaccinium

0810.5000 ‐ Kiwifruit 30 25

0810.6000 ‐ Durians 30 25

0810.7000 ‐ Persimmons 30 25

0810.9010 ‐ ‐ ‐ Pomegranates 30 25

0810.9090 ‐ ‐ ‐ Other 30 25

0811.1000 ‐ Strawberries 30 25

‐ Raspberries, blackberries, mulberries,

loganberries, black, white or red currants

and gooseberries

0811.9000 ‐ Other 30 25

0812.1000 ‐ Cherries 30 25

0812.9000 ‐ Other 30 25

0813.1000 ‐ Apricots 30 25

0813.2000 ‐ Prunes 30 25

0813.3000 ‐ Apples 30 25

0813.4020 ‐ ‐ ‐ Cherries 30 25

0813.4030 ‐ ‐ ‐ Pine nut (chilgoza) 30 25

0813.4040 ‐ ‐ ‐ Peaches (arroo) 30 25

0813.4050 ‐ ‐ ‐ Plums (allocha) 30 25

0813.4060 ‐ ‐ ‐ Lichis 30 25

0813.4070 ‐ ‐ ‐ Raisins 30 25

0813.4090 ‐ ‐ ‐ Other 30 25

0813.5000 ‐ Mixtures of nuts or dried fruits of this 30 25

Chapter 30

Peel of citrus fruit or melons (Including

watermelons) fresh, frozen, dried or

provisionally preserved in brine, in

sulphur water or in other preservative

solutions.

0904.1130 ‐ ‐ ‐ Pepper seeds for sowing 0 1

0904.2120 ‐ ‐ ‐ Red chillies seeds for sowing 0 1

0909.2100 ‐ ‐ Neither crushed nor ground 0 1

0909.2200 ‐ ‐ Crushed or ground 0 1

0814.0000

30

30

0811.2000 2530

2530

0810.2000

0810.3000

0810.4000

25

25

25

30

‐ ‐ Bambara beans (Vigna subterranea or

Voandzeia subterranea)

0713.3500 ‐ ‐ Cow peas (Vigna unguiculata) 0 1

0713.3910 ‐ ‐ ‐ Green beans (dry whole) 0 1

0713.3920 ‐ ‐ ‐ Green beans (split) 0 1

0713.3990 ‐ ‐ ‐ Other 0 1

0713.4010 ‐ ‐ ‐ Dry whole 0 1

0713.4020 ‐ ‐ ‐ Split 0 1

‐ Broad beans (Vicia faba var. major) and

horse beans(Vicia faba var. equina, Vicia

faba var.minor)

0713.6000 ‐ Pigeon peas (Cajanus cajan) 0 1

0713.9010 ‐ ‐ ‐ Black matpe (dry whole) 0 1

0713.9020 ‐ ‐ ‐ Mash dry whole 0 1

0713.9030 ‐ ‐ ‐ Mash split or washed 0 1

0713.9090 ‐ ‐ ‐ Other 0 1

0801.1910 ‐ ‐ ‐ Seed 0 1

0804.1010 ‐ ‐ ‐ Fresh 30 25

0804.1020 ‐ ‐ ‐ Dried 30 25

0804.2000 ‐ Figs 30 25

0804.3000 ‐ Pineapples 30 25

0804.4000 ‐ Avocados 30 25

0804.5010 ‐ ‐ ‐ Guavas 30 25

0804.5020 ‐ ‐ ‐ Mangoes 30 25

0804.5030 ‐ ‐ ‐ Mangosteens 30 25

0804.5040 ‐ ‐ ‐ Frozen mango 30 25

0804.5050 ‐ ‐ ‐ Mango pulp 30 25

0804.5090 ‐ ‐ ‐ Other 30 25

0805.1000 ‐ Oranges 30 25

0805.2010 ‐ ‐ ‐ Kino (fresh) 30 25

0805.2090 ‐ ‐ ‐ Other 30 25

0805.4000 ‐ Grapefruit, including pomelos 30 25

‐ Lemons (Citrus limon, Citrus limonum)

and limes (Citrus aurantifolia,Citrus latifolia)

0805.9000 ‐ Other 30 25

0806.1000 ‐ Fresh 30 25

0806.2000 ‐ Dried 30 25

0807.1100 ‐ ‐ Watermelons 30 25

0807.1900 ‐ ‐ Other 30 25

0807.2000 ‐ Papaws (papayas) 30 25

0808.1000 ‐ Apples 30 25

0808.3000 ‐ Pears 30 25

0808.4000 ‐ Quinces 30 25

0809.1000 ‐ Apricots 30 25

0 10713.3400

0713.5000 10

25300805.5000

[ 13 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


1209.9130 ‐ ‐ ‐ Of okra 0 1

1209.9190 ‐ ‐ ‐ Other 0 1

1209.9900 ‐ ‐ Other 0 1

1212.9200 ‐ ‐ Locust beans (carob) 0 1

1704.1000 ‐ Chewing gum, whether or not sugar‐ 30 25

coated 30

1704.9010 ‐ ‐ ‐ White chocolate 30 25

1704.9090 ‐ ‐ ‐ Other 30 25

‐ Cocoa powder, containing added sugar or

other sweetening matter

1806.2010 ‐ ‐ ‐ Chocolate preparation 30 25

1806.2090 ‐ ‐ ‐ Other 30 25

1806.3100 ‐ ‐ Filled 30 25

1806.3200 ‐ ‐ Not filled 30 25

1806.9000 ‐ Other 30 25

1901.9010 ‐ ‐ ‐ Malt extract 30 25

‐ ‐ ‐ Preparations other than in retail

packing, not containing cocoa

1901.9090 ‐ ‐ ‐ Other 30 25

1902.1100 ‐ ‐ Containing eggs 30 25

1902.1910 ‐ ‐ ‐ Macaroni raw 30 25

1902.1920 ‐ ‐ ‐ Vermacelli 30 25

1902.1990 ‐ ‐ ‐ Other 30 25

1902.2000 ‐ Stuffed pasta, whether or not cooked or 30 25

otherwise prepared 30

1902.3000 ‐ Other pasta 30 25

1902.4000 ‐ Couscous 30 25

1904.1010 ‐ ‐ ‐ Corn flakes 30 25

1904.1090 ‐ ‐ ‐ Other 30 25

‐ Prepared foods obtained from unroasted

cereal flakes or from mixtures of unroasted

cereal flakes and roasted cereal flakes or

swelled cereals

1904.3000 ‐ Bulgur wheat 30 25

1904.9000 ‐ Other 30 25

1905.1000 ‐ Crispbread 30 25

1905.2000 ‐ Gingerbread and the like 30 25

1905.3100 ‐ ‐ Sweet biscuits 30 25

1905.3200 ‐ ‐ Waffles and wafers 30 25

‐ Rusks, toasted bread and similar toasted

products

1905.9000 ‐ Other 30 25

2001.1000 ‐ Cucumbers and gherkins 30 25

2001.9010 ‐ ‐ ‐ Pickles 30 25

1806.1000 2530

30 251901.9020

25301904.2000

25301905.4000





1005.1000 ‐ Seed 0 1

1006.1010 ‐ ‐ ‐ Seed for sowing 0 1

1007.1000 ‐ Seed 0 1

1007.9000 ‐ Other 0 1

1008.3000 ‐ Canary seeds 0 1

1101.0010 ‐ ‐ ‐ Of Wheat 0 1

1108.1100 ‐ ‐ Wheat starch 15 15

1108.1200 ‐ ‐ Maize (corn) starch 20 15

1108.1300 ‐ ‐ Potato starch 10 15

1108.1400 ‐ ‐ Manioc (cassava) starch 15 15

1108.1900 ‐ ‐ Other starches 15 15

1201.1000 ‐ Seed 0 1

1201.9000 ‐ Other 0 1

1204.0000 Linseed, whether or not broken. 0 1

1205.1000 ‐ Low erucic acid rape or colza seeds 0 1

1205.9000 ‐ Other 0 1

Sunflower seeds, whether or not

broken.

1207.1000 ‐ Palm nuts and kernels 0 1

1207.2100 ‐ ‐ Seed 0 1

1207.2900 ‐ ‐ Other 0 1

1207.3000 ‐ Castor oil seeds 0 1

1207.4000 ‐ Sesamum seeds 0 1

1207.5000 ‐ Mustard seeds 0 1

1207.6000 ‐ Safflower (Carthamus tinctorius) seeds 0 1

1207.7000 ‐ Melon seeds 0 1

1207.9900 ‐ ‐ Other 0 1

1209.1000 ‐ Sugar beet seeds 0 1

1209.2100 ‐ ‐ Lucerne (alfalfa) seeds 0 1

1209.2200 ‐ ‐ Clover (Trifolium spp.) seeds 0 1

1209.2300 ‐ ‐ Fescue seeds 0 1

‐ ‐ Kentucky blue grass (Poa pratensis L.)

seeds

‐ ‐ Rye grass (Lolium multiflorum Lam.,

Lolium perenne L.) seeds

1209.2900 ‐ ‐ Other 0 1

‐ Seeds of herbaceous plants cultivated

principally for their flowers

1209.9110 ‐ ‐ ‐ Of onion 0 1

1209.9120 ‐ ‐ ‐ Of tomato 0 1

0

0

101206.0000

1209.2400

1209.2500

1209.3000

1

1

1

0

[ 14 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


2009.7900 ‐ ‐ Other 30 25

‐ ‐ Cranberry (Vaccinium macrocarpon,

Vaccinium oxycoccos, Vaccinum vitis‐

idaea) juice

2009.8900 ‐ ‐ Other 30 25

2009.9000 ‐ Mixtures of juices 30 25

2103.1000 ‐ Soya sauce 30 25

‐ Tomato ketchup and other tomato sauces

‐ Mustard flour and meal and prepared

mustard

2103.9000 ‐ Other 30 25

‐ Soups and broths and preparations

therefor

‐ Homogenised composite food

preparations

Ice cream and other edible ice, whether

or not containing cocoa

2106.1010 ‐ ‐ ‐ Protein hydrolysates 30 25

2106.1090 ‐ ‐ ‐ Other 30 25

‐ ‐ ‐ Concentrates for aerated beverage in

all forms

2106.9020 ‐ ‐ ‐ Syrups and squashes 30 25

‐ ‐ ‐ Flavouring powders for preparation of

food

‐ ‐ ‐ Emulsifing agents for food and dairy

products

‐ ‐ ‐ Preparations including tablets

consisting of saccharin, lactose

2106.9060 ‐ ‐ ‐ Sweet meats 30 25

2106.9090 ‐ ‐ ‐ Other 30 25

2201.1010 ‐ ‐ ‐ Mineral waters 30 25

2201.1020 ‐ ‐ ‐ Aerated waters 30 25

2201.9000 ‐ Other 30 25

2202.1010 ‐ ‐ ‐ Aerated waters 30 25

2202.1090 ‐ ‐ ‐ Other 30 25

2202.9000 ‐ Other 30 25

2309.1000 ‐ Dog or cat food, put up for retail sale 30 25

‐ Cigars, cheroots and cigarillos, containing

tobacco

2402.2000 ‐ Cigarettes containing tobacco 30 25

2402.9000 ‐ Other 30 25

‐ ‐ Water pipe tobacco specified in

Subheading Note 1 to this Chapter

25302009.8100

2103.2000 2530

30 252103.3000

2104.1000

2104.2000

2105.0000

25

25

25

30

2106.9040

2106.9050

20

25

25

10

30

30

30

30

2106.9010 2530

2106.9030

2402.1000 2530

25302403.1100

2001.9090 ‐ ‐ ‐ Other 30 25

2002.1000 ‐ Tomatoes, whole or in pieces 30 25

2002.9010 ‐ ‐ ‐ Tomatoes paste 30 25

2002.9090 ‐ ‐ ‐ Other 30 25

2003.1000 ‐ Mushrooms of the genus Agaricus 30 25

2003.9000 ‐ Other 30 25

2004.1000 ‐ Potatoes 30 25

‐ Other vegetables and mixtures of

vegetables

2005.1000 ‐ Homogenised vegetables 30 25

2005.2000 ‐ Potatoes 30 25

2005.4000 ‐ Peas (Pisum sativum) 30 25

2005.5100 ‐ ‐ Beans, shelled 30 25

2005.5900 ‐ ‐ Other 30 25

2005.6000 ‐ Asparagus 30 25

2005.7000 ‐ Olives 30 25

2005.8000 ‐ Sweet corn (Zea mays var. saccharata) 30 25

2005.9100 ‐‐Bamboo shoots 30 25

2005.9900 ‐‐Other 30 25

Vegetables, fruit, nuts, fruit‐ peel and

other parts of plants, preserved by

sugar (drained, glacé or crystallised).

2007.1000 ‐ Homogenised preparations 30 25

2007.9100 ‐ ‐ Citrus fruit 30 25

2007.9900 ‐ ‐ Other 30 25

‐ ‐ Cranberries (Vaccinium macrocarpon,

Vaccinium oxycoccos, Vaccinium vitis‐

idaea)

2008.9700 ‐ ‐ Mixtures 30 25

2008.9900 ‐ ‐ Other 30 25

2009.1100 ‐ ‐ Frozen 30 25

‐ ‐ Not frozen, of a Brix value not exceeding

20

2009.1900 ‐ ‐ Other 30 25

2009.2100 ‐ ‐ Of a Brix value not exceeding 20 30 25

2009.2900 ‐ ‐ Other 30 25


2009.3900 ‐ ‐ Other 30 25


2009.4900 ‐ ‐ Other 30 25

2009.5000 ‐ Tomato juice 30 25


2009.6900 ‐ ‐ Other 30 25


2004.9000 2530

252006.0000 30

25302008.9300

2009.1200 2530

[ 15 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


2713.2000 ‐ Petroleum bitumen 0 1

2714.1000 ‐ Bituminous or oil shale and tar sands 0 1

2714.9000 ‐ Other 0 1

Bituminous mixtures based on natural

asphalt, on natural bitumen, on

petroleum bitumen, on mineral tar or on

mineral tar pitch (for example,

bituminous mastics, cut‐ backs).

2716.0000 Electrical energy. (optional heading) 0 1

2818.3000 ‐ Aluminium hydroxide 0 1

2829.9000 ‐ Other 0 1

2835.3100 ‐ ‐ Sodium triphosphate (sodium 0 1

tripolyphosphate) 0

2905.3100 ‐ ‐ Ethylene glycol (ethanediol) (MEG) 0 1

2909.1910 ‐ ‐ ‐ Methyl tertiary butyle ether (MTBE) 0 1

2916.1400 ‐ ‐ Esters of methacrylic acid 0 1

‐ ‐ ‐ Maleic acid, AZDN (2‐AZOBIS)

Isobutyronitrile 99% Min)

‐ ‐ ‐ Acrylamido methyl propane sulphonic

acid (AMPS)

2926.1000 ‐ Acrylonitrile 0 1

‐ Urea, whether or not in aqueous solution

3102.2100 ‐ ‐ Ammonium sulphate 0 1

3102.2900 ‐ ‐ Other 0 1

‐ Ammonium nitrate, whether or not in

aqueous solution

‐ Mixtures of ammonium nitrate with

calcium carbonate or other inorganic non‐

fertilising substances

3102.5010 ‐ ‐ ‐ Crude 0 1

3102.5090 ‐ ‐ ‐ Other 0 1

‐ Double salts and mixtures of calcium

nitrate and ammonium nitrate

‐ Mixtures of urea and ammonium nitrate in

aqueous or ammoniacal solution

‐ Other, including mixtures not specified in

the foregoing subheadings

3103.1000 ‐ Superphosphates 0 1

3103.9000 ‐ Other 0 1

3104.2000 ‐ Potassium chloride 0 1

3104.3000 ‐ Potassium sulphate 0 1

3104.9000 ‐ Other 0 1

0

2916.1910

2924.1920 1

10

0

12715.0000

3102.1000 10

3102.3000

3102.4000

1

1

0

0

0

0

0

3102.6000

3102.8000

3102.9000

1

1

1

2403.1900 ‐ ‐ Other 30 25

‐ ‐ "Homogenised" or "reconstituted"

tobacco

2403.9910 ‐ ‐ ‐ Tobbaco for chewing 30 25

2403.9990 ‐ ‐ ‐ Other 30 25

2507.0000 Kaolin and other kaolinic clays,whether 0 1

or not calcined. 0

2510.1000 ‐ Unground 0 1

2510.2000 ‐ Ground 0 1

2523.1000 ‐ Cement clinkers 1

2523.2900 ‐ ‐ Other 0 1

Manganese ores and concentrates,

Including ferruginous manganese ores

and concentrates with a manganese

content of 20 % or more, calculated on

the dry weight.

2610.0000 Chromium ores and concentrates. 0 1

2615.1000 ‐ Zirconium ores and concentrates 0 1

2701.1200 ‐ ‐ Bituminous coal 0 1

2701.1900 ‐ ‐ Other coal 1

2704.0010 ‐ ‐ ‐ Coke of coal 0 1

Petroleum oils and oils obtained from

bituminous minerals, crude

2710.1210 ‐ ‐ ‐ Motor spirit 0 1

2710.1220 ‐ ‐ ‐ Aviation spirit 1

2710.1230 ‐ ‐ ‐ Spirit type jet fuel 0 1

2710.1911 ‐ ‐ ‐ ‐Kerosene 0 1

2710.1912 ‐ ‐ ‐ ‐J.P.1 0 1

2710.1913 ‐ ‐ ‐ ‐J.P.4 0 1

2710.1919 ‐ ‐ ‐ ‐Other 1

2710.1921 ‐ ‐ ‐ ‐Light diesel oil 0 1

2710.1941 ‐ ‐ ‐ ‐Furnace‐oil 0 1

2710.1995 ‐ ‐ ‐ ‐Liquid paraffin 15 10

2710.1996 ‐ ‐ ‐ ‐White oil 15 10

2710.1998 ‐ ‐ ‐ ‐Spin finish oil 0 1

2711.1100 ‐ ‐ Natural gas 0 1

2711.1200 ‐ ‐ Propane 0 1

2711.1300 ‐ ‐ Butanes 0 1

‐ ‐ Ethylene, propylene, butylene and

butadiene

2711.1910 ‐ ‐ ‐ L.P.G. 0 1

2711.2100 ‐ ‐ Natural gas 0 1

2713.1100 ‐ ‐ Not calcined 5 1

2713.1200 ‐ ‐ Calcined 0 1

2602.0000 10

2709.0000 10

25302403.9100

0 12711.1400

[ 16 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


3305.1000 ‐ Shampoos 30 25

‐ Preparations for permanent waving or

straightening

3305.3000 ‐ Hair lacquers 30 25

3305.9010 ‐ ‐ ‐ Cream for hair 30 25

3305.9020 ‐ ‐ ‐ Dyes for hair 30 25

3305.9090 ‐ ‐ ‐ Other 30 25

3306.1010 ‐ ‐ ‐ Tooth paste 30 25

3306.1090 ‐ ‐ ‐ Other 30 25

‐ Yarn used to clean between the teeth

(dental floss)

3306.9000 ‐ Other 30 25

‐ Pre‐ shave, shaving or after‐ shave

preparations

3307.2000 ‐ Personal deodorants and antiperspirants 30 25

‐ Perfumed bath salts and other bath

preparations

‐ ‐ "Agarbatti" and other odoriferous

perparations which operate by burning

3307.4900 ‐ ‐ Other 30 25

3307.9010 ‐ ‐ ‐ Contact lens solution 30 25

3307.9090 ‐ ‐ ‐ Other 30 25

‐ ‐ For toilet use (including medicated

products)

3401.1900 ‐ ‐ Other 30 25

3401.2000 ‐ Soap in other forms 30 25

‐ Organic surface‐ active products and

preparations for washing the skin, in the

form of liquid or cream and put up for retail

sale, whether or not containing soap

3403.1131 ‐ ‐ ‐ ‐Spin finish oil 0 1

3403.9131 ‐ ‐ ‐ ‐Spin finish oil 0 1

3404.9030 ‐ ‐ ‐ Wax for wax jet engraver 0 1

3404.9040 ‐ ‐ ‐ Wax for fungicides 0 1

‐ ‐ ‐ Printing gum (pre‐gelatinized modified

0% starch for textile prining)

3701.1000 ‐ For X‐ ray 0 1

3803.0000 Tall oil, whether or not refined. 0 1

3808.9130 ‐ ‐ ‐ Sex pheromone 0 1

3808.9140 ‐ ‐ ‐ PB rope L& LTT 0 1

‐ ‐ ‐ Products registered under the

Agricultural Pesticides Ordinance 1971

3808.9220 ‐ ‐ ‐ For leather industry 0 1

3808.9290 ‐ ‐ ‐ Other 0 1

3305.2000 2530

3306.2000 2530

3401.1100 2530

3401.3000 2530

3307.1000 2530

3307.3000

3307.4100

25

25

30

30

3505.2030 10

3808.9210 10

‐ Goods of this Chapter in tablets or similar

forms or in packages of a gross weight not

exceeding 10 kg

‐ Mineral or chemical fertilisers containing

the three fertilising elements nitrogen,

phosphorus and potassium

‐ Diammonium hydrogenorthophosphate

(diammonium phosphate)

‐ Ammoniumdihydrogen orthophosphate

(monoammonium phosphate) and mixtures

thereof with diammonium

hydrogenorthophosphate (diammonium

phosphate)

3105.5100 ‐ ‐ Containing nitrates and phosphates 0 1

3105.5900 ‐ ‐ Other 0 1

‐ Mineral or chemical fertilisers containing

the two fertilising elements phosphorus and

potassium

3105.9000 ‐ Other 0 1

3201.2000 ‐ Wattle extract 0 1

‐ ‐ Disperse dyes and preparations based

thereon

‐ ‐ Basic dyes and preparations based

thereon

3204.1510 ‐ ‐ ‐ Indigo blue 0 1

3204.1590 ‐ ‐ ‐ Other 5 15

3204.1910 ‐ ‐ ‐ Dyes, sulphur 5 15

3204.1990 ‐ ‐ ‐ Dyes, synthetic 5 15

3206.4990 ‐ ‐ ‐ Other 5 10

3207.4010 ‐ ‐ ‐ Glass frit 0 1

3207.4090 ‐ ‐ ‐ Other 0 1

3303.0010 ‐ ‐ ‐ Eau‐de‐cologne 30 25

3303.0020 ‐ ‐ ‐ Perfumes 30 25

3303.0090 ‐ ‐ ‐ Other 30 25

3304.1000 ‐ Lip make‐ up preparations 30 25

3304.2000 ‐ Eye make‐ up preparations 30 25

3304.3010 ‐ ‐ ‐ Nail polish 30 25

3304.3090 ‐ ‐ ‐ Other 30 25

3304.9110 ‐ ‐ ‐ Face powder 30 25

3304.9120 ‐ ‐ ‐ Talcum powder 30 25

3304.9190 ‐ ‐ ‐ Other 30 25

3304.9910 ‐ ‐ ‐ Face and skin creams and lotions 30 25

3304.9920 ‐ ‐ ‐ Tonics and skin food 30 25

3304.9990 ‐ ‐ ‐ Other 30 25

3105.1000 10

3105.2000 10

3105.3000

3105.4000

1

1

0

0

3105.6000 10

3204.1100

3204.1300

1510

10

[ 17 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


4102.2110 ‐ ‐ ‐ Lamb skins without wool 0 1

4102.2120 ‐ ‐ ‐ Sheep skins without wool 0 1

4102.2900 ‐ ‐ Other 0 1

4103.2000 ‐ Of reptiles 0 1

4103.9010 ‐ ‐ ‐ Goat skins 0 1

4103.9020 ‐ ‐ ‐ Kids skins 0 1

4103.9090 ‐ ‐ ‐ Other 0 1

4104.1100 ‐ ‐ Full grains, unsplit; grain splits 0 1

4104.1900 ‐ ‐ Other 0 1

4104.4100 ‐ ‐ Full grains, unsplit; grain splits 0 1

4104.4900 ‐ ‐ Other 0 1

4105.1000 ‐ In the wet state (including wet‐ blue) 0 1

4105.3000 ‐ In the dry state (crust) 0 1

4106.2100 ‐ ‐ In the wet state (including wet‐ blue) 0 1

4106.2200 ‐ ‐ In the dry state (crust) 0 1

4106.4000 ‐ Of reptiles 0 1

4106.9100 ‐ ‐ In the wet state (including wet‐ blue) 0 1

4106.9200 ‐ ‐ In the dry state (crust) 0 1

4107.1100 ‐ ‐ Full grains, unsplit 0 1

4107.1200 ‐ ‐ Grain splits 0 1

4107.1900 ‐ ‐ Other 0 1

4107.9100 ‐ ‐ Full grains, unsplit 0 1

4107.9200 ‐ ‐ Grain splits 0 1

4107.9900 ‐ ‐ Other 0 1

Leather further prepared after tanning or

crusting, including parchment‐ dressed

leather, of sheep or lamb, without wool

on, whether or not split, other than

leather of heading 41.14.

4113.1000 ‐ Of goats or kids 0 1

4113.3000 ‐ Of reptiles 0 1

4113.9000 ‐ Other 0 1

‐ ‐ ‐ Leather shearling‐finished leather with

wool

4303.9000 ‐ Other 0 1

4304.0000 Artificial fur and articles thereof. 0 1

4401.1000 ‐ Fuel wood, In logs, In billets In twigs, 0 1

faggots or In similar forms 0

4401.2100 ‐ ‐ Coniferous 0 1

4401.2200 ‐ ‐ Non‐coniferous 0 1

4401.3100 ‐ ‐ Wood pellets 0 1

4401.3900 ‐ ‐ Other 0 1

4402.1000 ‐ Of bamboo 0 1

4402.9000 ‐ Other 0 1

4112.0000 10

4302.1910 10

‐ ‐ ‐ Printing gum (preparation of modified

starches with other gums having specific

application in textile printing

‐ Prepared binders for foundry moulds or

cores

3906.9030 ‐ ‐ ‐ Pigment thickener 0 1

3906.9040 ‐ ‐ ‐ Dispersing agent and acrylic thickeners 0 1

3919.1010 ‐ ‐ ‐ Insulation tape double sided 0 1

3926.9050 ‐ ‐ ‐ Colostomy bags and urine bags 0 1

‐ Natural rubber latex, whether or not pre‐

vulcanised

4001.2100 ‐ ‐ Smoked sheets 0 1

‐ ‐ Technically specified natural rubber

(TSNR)

4001.2900 ‐ ‐ Other 0 1

‐ Balata, gutta‐ percha, guayule, chicle and

similar natural gums

4002.1100 ‐ ‐ Latex 0 1

4002.1900 ‐ ‐ Other 0 1

4002.2000 ‐ Butadiene rubber (BR) 0 1

4002.3100 ‐ ‐ Isobutene‐isoprene (butyl) rubber (IIR) 0 1

4002.3900 ‐ ‐ Other 0 1

4002.4100 ‐ ‐ Latex 0 1

4002.4900 ‐ ‐ Other 0 1

4002.5100 ‐ ‐ Latex 0 1

4002.5900 ‐ ‐ Other 0 1

4002.6000 ‐ Isoprene rubber (IR) 0 1

‐ Ethylenepropylene non‐ conjugated diene

rubber (EPDM)

‐ Mixtures of any product of heading 40.01

with any product of this heading

4002.9100 ‐ ‐ Latex 0 1

4002.9900 ‐ ‐ Other 0 1

‐ Whole hides and skins,unsplit, of a weight

per skin not exceeding 8 kg when simply

dried, 10 kg when dry‐ salted, or 16 kg

when fresh, wet‐ salted or otherwise

preserved

4101.5010 ‐ ‐ ‐ Hides, buffalo 0 1

4101.5020 ‐ ‐ ‐ Hides, cow 0 1

4101.5090 ‐ ‐ ‐ Other 0 1

4101.9000 ‐ Other, including butts, bends and bellies 0 1

4102.1010 ‐ ‐ ‐ Lamb skins 0 1

4102.1020 ‐ ‐ ‐ Sheep skins 0 1

3809.9110 10

0 13824.1000

4001.1000 10

0

0

1

1

4001.2200

4001.3000

4101.2000 10

4002.7000

4002.8000

1

1

0

0

[ 18 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


Wood pulp obtained by a combination of

mechanical and chemical pulping

processes.

‐ Pulps of fibres derived from recovered

(waste and scrap) paper or paperboard

4706.3000 ‐ Other, of bamboo 0 1

4706.9100 ‐ ‐ Mechanical 0 1

4706.9200 ‐ ‐ Chemical 0 1

‐ ‐ Obtained by a combination of

mechanical and chemical processes

4707.1010 ‐ ‐ ‐ In pressed bundles 0 1




4821.1040 ‐ ‐ ‐ Printed labels of paper 0 1

‐ ‐ Dictionaries and encyclopaedias, and

serial instalments thereof

‐ ‐ ‐ Holy Quran(Arabic text with or without

translation)

4901.9990 ‐ ‐ ‐ Other 0 1

4902.1000 ‐ Appearing at least four times a week 0 1

4902.9000 ‐ Other 0 1

Children's picture, drawing or colouring

books.

Silk yarn (other than yarn spun from silk

waste) not put up for retail sale.

Yarn spun from silk waste, not put up

for retail sale.

5101.1100 ‐ ‐ Shorn wool 0 1

5101.1900 ‐ ‐ Other 0 1

5101.2100 ‐ ‐ Shorn wool 0 1

5101.2900 ‐ ‐ Other 0 1

5101.3000 ‐ Carbonised 0 1

5105.1000 ‐ Carded wool 0 1

5105.2100 ‐ ‐ Combed wool in fragments 0 1

5105.2900 ‐ ‐ Other 0 1

5201.0030 ‐ ‐ ‐ Length not exceeding 20.5 mm 0 1

‐ ‐ ‐ Length exceeding 20.5 mm but not

exceeding 24.5 mm


exceeding 28.5 mm


exceeding 31 mm

4705.0000 10

4901.9100

4901.9910

1

1

0

0

104706.2000

4706.9300 10

1

1

1

0

0

0

5201.0040

5201.0050

5201.0060

0

0

0

4903.0000

5004.0000

5005.0000

1

1

1

‐ Treated with paint, stains, creosote or

other preservatives

4403.2000 ‐ Other, coniferous 0 1

‐ ‐ Dark Red Meranti, Light Red Meranti

and Meranti Bakau

‐ ‐ ‐ Sawlogs and veneer logs of non‐

coniferous species

4403.4990 ‐ ‐ ‐ Other 0 1

4403.9100 ‐ ‐ Of oak (Quercus spp.) 0 1

4403.9200 ‐ ‐ Of beech (Fagus spp.) 0 1

4403.9900 ‐ ‐ Other 0 1

4404.1000 ‐ Coniferous 0 1

4404.2000 ‐ Non‐ coniferous 0 1

4405.0000 Wood wool; wood flour. 0 1

4406.1000 ‐ Not impregnated 0 1

4406.9000 ‐ Other 0 1

4407.1000 ‐ Coniferous 0 1

4407.2100 ‐‐Mahogany (Swietenia spp.) 0 1

4407.2200 ‐ ‐ Virola, Imbuia and Balsa 0 1

‐ ‐ Dark Red Meranti, Light Red Meranti

and Meranti Bakau

‐ ‐ White Lauan, White Meranti, White

Seraya, Yellow Meranti and Alan

4407.2700 ‐‐Sapelli 0 1

4407.2800 ‐‐Iroko 0 1

4407.2900 ‐ ‐ Other 0 1

4407.9100 ‐ ‐ Of oak (Quercus spp.) 0 1

4407.9200 ‐ ‐ Of beech (Fagus spp.) 0 1

4407.9300 ‐‐Of maple (Acer spp.) 0 1

4407.9400 ‐‐Of cherry (Prunus spp.) 0 1

4407.9500 ‐‐Of ash (Fraxinus spp.) 0 1

4407.9900 ‐ ‐ Other 0 1

Densified wood, in blocks, plates, strips

or profile shapes.

4701.0000 Mechanical wood pulp. 0 1

4702.0000 Chemical wood pulp, dissolving grades. 0 1

4703.1100 ‐ ‐ Coniferous 0 1


4703.2100 ‐ ‐ Coniferous 0 1


4704.1100 ‐ ‐ Coniferous 0 1


4704.2100 ‐ ‐ Coniferous 0 1


4403.4100 1

14403.4910 0

0

4403.1000 10

4413.0000 10

4407.2500

4407.2600

1

1

0

0

[ 19 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


6908.9010 ‐ ‐ ‐ Tiles 30 25

6908.9090 ‐ ‐ ‐ Other 30 25

6910.1010 ‐ ‐ ‐ Wash basin 30 25

6910.1020 ‐ ‐ ‐ Bath tubs ceramic 30 25

6910.1030 ‐ ‐ ‐ Bidets ceramic 30 25

6910.1040 ‐ ‐ ‐ Cisterns ceramic 30 25

6910.1050 ‐ ‐ ‐ Sink ceramic 30 25

6910.1060 ‐ ‐ ‐ Toilet ceramic 30 25

6910.1070 ‐ ‐ ‐ Urinals ceramic 30 25

6910.1080 ‐ ‐ ‐ Water loset pans 30 25

6910.1090 ‐ ‐ ‐ Other 30 25

6910.9000 ‐ Other 30 25

6911.1010 ‐ ‐ ‐ Dinner sets 30 25

6911.1020 ‐ ‐ ‐ Dishes 30 25

6911.1030 ‐ ‐ ‐ Plates 30 25

6911.1040 ‐ ‐ ‐ Tea cups and saucers 30 25

6911.1090 ‐ ‐ ‐ Other 30 25

6911.9000 ‐ Other 30 25

6912.0010 ‐ ‐ ‐ Tableware and kitchenware 30 25

6912.0090 ‐ ‐ ‐ Other 30 25

6913.1000 ‐ Of porcelain or china 30 25

6913.9000 ‐ Other 30 25

6914.1000 ‐ Of porcelain or china 30 25

6914.9000 ‐ Other 30 25

7102.1000 ‐ Unsorted 0 1

‐ ‐ Unworked or simply sawn, cleaved or

bruted

‐ Unworked or simply sawn or roughly

shaped

‐ Non‐ alloy pig iron containing by weight

0.5 % or less of phosphorus

‐ Non‐ alloy pig iron containing by weight

more than 0.5 % of phosphorus:

7201.5000 ‐ Alloy pig iron; spiegeleisen: 0 1

‐ Ferrous products obtained by direct

reduction of iron ore

7203.9000 ‐ Other 0 1

7204.1010 ‐ ‐ ‐ Re‐rollable 0 1

7204.1090 ‐ ‐ ‐ Other 0 1

7204.2100 ‐ ‐ Of stainless steel 0 1

7204.2900 ‐ ‐ Other 0 1

7204.3000 ‐ Waste and scrap of tinned iron or steel 0 1

1

1

7102.3100

7103.1000

7201.1000

10

0

0

0

0

7201.2000

7203.1000 1

1

‐ ‐ ‐ Length exceeding 31 mm but not

exceeding 34.5 mm

‐ ‐ ‐ Length exceeding exceeding 34.5 mm

5201.0090 ‐ ‐ ‐ Other 0 1

5301.1000 ‐ Flax, raw or retted 0 1

5301.2100 ‐ ‐ Broken or scutched 0 1

5301.2900 ‐ ‐ Other 0 1

5301.3000 ‐ Flax tow and waste 0 1

5302.1000 ‐ True hemp, raw or retted 0 1

5302.9000 ‐ Other 0 1

5303.1010 ‐ ‐ ‐ Jute, cutting 0 1

5303.1020 ‐ ‐ ‐ Jute, waste 0 1

5303.1090 ‐ ‐ ‐ Other 0 1

5303.9000 ‐ Other 0 1

‐ ‐ ‐ Sisal and other textile fibres of the

genus Agave, raw

5305.0020 ‐ ‐ ‐ Abaca raw 0 1

5305.0090 ‐ ‐ ‐ Other 0 1

‐ ‐ ‐ Elastomeric yarn mainly composed of

polyurethane (like spandex and lycra

excluding other poly‐urethane yarn).

5608.1100 ‐ ‐ Made up fishing nets 0 1

5608.1900 ‐ ‐ Other 0 1

5608.9000 ‐ Other 0 1

‐ Fabrics consisting of warp without weft

assembled by means of an adhesive

(bolducs)

6802.2100 ‐ ‐ Marble, travetine and alabaster 30 25

6802.2300 ‐ ‐ Granite 30 25

6802.2900 ‐ ‐ Other stone 30 25

6802.9100 ‐ ‐ Marble, travertine and alabaster 30 25

6802.9200 ‐ ‐ Other calcareous stone 30 25

6802.9300 ‐ ‐ Granite 30 25

6802.9900 ‐ ‐ Other stone 30 25

‐ Tiles, cubes and similar articles, whether

or not rectangular, the largest surface area

of which is capable of being enclosed in a

square the side of which is less than 7cm

6907.9000 ‐ Other 30 25

‐ Tiles, cubes and similar articles, whether

or not rectangular, the largest surface area

of which is capable of being enclosed in a

square the side of which is less than 7cm

1

1

05806.4000 1

6907.1000 2530

0

0

5305.0010 10

5402.4410 10

5201.0070

5201.0080

6908.1000 2530

[ 20 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


7601.1000 ‐ Aluminium, not alloyed 0 1

7601.2000 ‐ Aluminium alloys 0 1

7602.0090 ‐ ‐ ‐ Other 0 1

7802.0000 Lead waste and scrap. 0 1

8414.5110 ‐ ‐ ‐ Ceiling fan 30 25

8414.5120 ‐ ‐ ‐ Pedestal fan 30 25

8414.5130 ‐ ‐ ‐ Table fan 30 25

8414.5140 ‐ ‐ ‐ Exhaust fan 30 25

8414.5190 ‐ ‐ ‐ Other 30 25

8415.1010 ‐ ‐ ‐ Window or wall type 30 25

‐ ‐ ‐ Self contained or split type comprising

of inner and outer unit whether or not

imported separately

‐ ‐ ‐ Tropical MPS multi system unit 5

tonnes capacity and above

8415.1090 ‐ ‐ ‐ Other 30 25

‐ ‐ Incorporating a refrigerating unit and a

valve for reversal of the cooling/heat cycle

(reversible heat pumps)

8415.8200 ‐ ‐ Other, incorporating a refrigerating unit 30 25

8415.8300 ‐ ‐ Not incorporating a refrigerating unit 30 25

‐ Combined refrigerator‐ freezers, fitted

with separate external doors

8418.2100 ‐ ‐ Compression‐type 30 25

8418.2900 ‐ ‐ Other 30 25

‐ Freezers of the chest type, not exceeding

800 l capacity

‐ Freezers of the upright type, not

exceeding 900 l capacity

‐ Other furniture (chests, cabinets, display

counters, show‐ cases and the like) for

storage and display, incorporating

refrigerating or freezing equipment.

8418.6930 ‐ ‐ ‐ Water dispenser 30 25

8421.1900 ‐ ‐ Other 5 10

8443.3210 ‐‐‐Dot matrix printers 0 1

8443.3220 ‐‐‐Ink jet printers 0 1

8443.3230 ‐‐‐Laser jet printers 0 1

8443.3240 ‐‐‐Line printer 0 1

8443.3250 ‐‐‐Letter quality daisy wheel printer 0 1

8443.3290 ‐‐‐Other 0 1

‐ ‐ ‐ Toner and ink cartridges for computer

printers excluding disposable type

8450.1100 ‐ ‐ Fully‐automatic machines 30 25

258415.8100 30

8418.1000 2530

8415.1020

8415.1030

25

25

30

30

30

30

30

8443.9950 10

258418.3000

8418.4000

8418.5000 25

25

‐ ‐ Turnings, shavings, chips, milling waste,

sawdust, filings, trimmings and stampings,

whether or not in bundles

7204.4910 ‐ ‐ ‐ Re‐rollable 0 1

7204.4930 ‐ ‐ ‐ Waste and scrap of auto parts in 0 1

pressed bundle condition 0

7204.4990 ‐ ‐ ‐ Other 0 1

7204.5000 ‐ Remelting scrap ingots 0 1

7225.1100 ‐ ‐ Grain‐oriented 0 10

7225.1900 ‐ ‐ Other 0 10

‐ Other, not further worked than hot‐ rolled,

in coils

‐ Other, not further worked than hot‐ rolled,

not in coils

‐ Other, not further worked than cold‐ rolled

(cold‐ reduced)

‐ ‐ Electrolytically plated or coated with zinc

7225.9200 ‐ ‐ Otherwise plated or coated with zinc 5 10

7225.9900 ‐ ‐ Other 5 10

7226.1100 ‐ ‐ Grain‐oriented 5 10

7226.1900 ‐ ‐ Other 5 10

7226.2000 ‐ Of high speed steel 5 10

7226.9100 ‐ ‐ Not further worked than hot‐rolled 5 10

‐ ‐ Not further worked than cold‐rolled (cold‐

reduced)

7226.9900 ‐ ‐ Other 5 10

7311.0010 ‐ ‐ ‐ For CNG 0 1

7311.0020 ‐ ‐ ‐ For LPG 0 1

7321.1110 ‐ ‐ ‐ Cooking ranges 30 25

7321.1190 ‐ ‐ ‐ Other 30 25

7321.1200 ‐ ‐ For liquid fuel 30 25

‐ ‐ Other, including appliances for solid

fuel

‐ ‐ For gas fuel or for both gas and other

fuels

7321.8200 ‐ ‐ For liquid fuel 30 25

7321.8900 ‐ ‐ Other, including appliances for solid fuel 30 25

7321.9000 ‐ Parts 30 25

‐ ‐ ‐ Forgings of surgical & dental

instruments

7403.1100 ‐ ‐ Cathodes and sections of cathodes 0 1

7404.0010 ‐ ‐ ‐ Brass scrap 0 1

7404.0090 ‐ ‐ ‐ Other 0 1

7204.4100 10

5 107225.3000

7321.1900

7321.8100

25

25

30

30

5

5

5

7226.9200 105

7225.4000

7225.5000

7225.9100

10

10

10

7326.1920 10

[ 21 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


‐ Parts and accessories equally suitable for

use with machines of two or more of the

headings 84.69 to 84.72

8502.1110 ‐ ‐ ‐ Of an output not exceeding 5 kVA 0 1

8502.1390 ‐ ‐ ‐ Other 0 5

‐ ‐ ‐ Un‐interrupted power supply (UPS) of

power rating upto 1.5 kVA

8504.4090 ‐ ‐ ‐ Other 10 15

8509.4010 ‐ ‐ ‐ Food grinders 30 25

8509.4020 ‐ ‐ ‐ Fruit mixers 30 25

8509.4030 ‐ ‐ ‐ Fruit or vegetable juice extractors 30 25

8509.8000 ‐ Other appliances 30 25

8516.3100 ‐ ‐ Hair dryers 30 25

8516.3200 ‐ ‐ Other hair‐dressing apparatus 30 25

8516.3300 ‐ ‐ Hand‐drying apparatus 30 25

8516.4000 ‐ Electric smoothing irons 30 25

8516.5000 ‐ Microwave ovens 30 25

8516.6010 ‐ ‐ ‐ Electric oven 30 25

8516.6020 ‐ ‐ ‐ Electric ranges 30 25

8516.6030 ‐ ‐ ‐ Electric roasters/grillers 30 25

8516.6090 ‐ ‐ ‐ Other 30 25

8516.7100 ‐ ‐ Coffee or tea makers 30 25

8516.7200 ‐ ‐ Toasters 30 25

8516.7990 ‐ ‐ ‐ Other 30 25

8516.8090 ‐ ‐ ‐ Other 30 25

‐‐‐Satellite mobile phone, whether or not

functional on cellular networks

8517.6210 ‐‐‐Voice fequency telegraphy 5 10

8517.6220 ‐ ‐ ‐ Modems 5 10

‐‐‐High bit rate digital hierarchy system

(SDH)

8517.6240 ‐‐‐Digital loop carrier system (DLC) 5 10

‐‐‐Synchronous digital hierarchy system

(SDH)

8517.6260 ‐‐‐Multiplexers, statistical multiplexers 5 10

8517.6910 ‐ ‐ ‐ ISDN system 5 10

8517.6920 ‐‐‐ISDN terminal adapters 5 10

8517.6930 ‐‐‐Routers 0 1

8517.6940 ‐ ‐ ‐ Subscriber end equiment 5 10

‐ ‐ ‐ Set top boxes for gaining access to

internet

8517.6960 ‐ ‐ ‐ Attachements for telephones 5 10

‐ ‐ ‐ Networking equipments like LAN

bridges, hubs, switches and repeaters

8473.5000 10

8517.6230 105

8517.6250 105

20 158504.4010

8517.1230 1025

8517.6950 105

8517.6970 10

‐ ‐ Other machines, with built‐in centrifugal

drier

8450.1900 ‐ ‐ Other 30 25

‐ Machines, each of a dry linen capacity

exceeding 10 kg

8450.9000 ‐ Parts 30 25

‐ ‐ ‐ Laptop computers, notebooks whether

or not incorporating multi media kit

8471.3020 ‐ ‐ ‐ Personal computers 0 1

8471.3090 ‐ ‐ ‐ Other 0 1

8471.4110 ‐ ‐ ‐ Micro computer 0 1

8471.4120 ‐ ‐ ‐ Large or Main frame 0 1

8471.4190 ‐ ‐ ‐ Other 0 1

8471.4900 ‐ ‐ Other, presented in the form of systems 0 1

‐ Processing units other than those of sub‐

heading 8471.41 or 8471.49, whether or

not containing in the same housing one or

two of the following types of unit: storage

units, input units, output units

8471.6010 ‐ ‐ ‐ Key boards 0 1

8471.6020 ‐ ‐ ‐ Mouse and other pointing devices 0 1

8471.6030 ‐ ‐ ‐ Scanner 0 1

8471.6090 ‐ ‐ ‐ Other 0 1

8471.7010 ‐ ‐ ‐ Floppy disk drives 0 1

8471.7020 ‐ ‐ ‐ Hard disk drive 0 1

8471.7030 ‐ ‐ ‐ Tape drive 0 1

8471.7040 ‐ ‐ ‐ CD‐ROM drive 0 1

8471.7050 ‐ ‐ ‐ Digital video disc drive 0 1

‐ ‐ ‐ Removable or exchangeable disc

drives

8471.7090 ‐ ‐ ‐ Other 0 1

8471.8010 ‐ ‐ ‐ C.D.ROM writer 0 1

8471.8090 ‐ ‐ ‐ Other 0 1

8471.9010 ‐ ‐ ‐ Control units 0 1

8471.9020 ‐ ‐ ‐ Multi media kits for PCs 0 1

8471.9090 ‐ ‐ ‐ Other 0 1

‐ ‐ ‐ Casings (with power supply) for

computers

8473.3020 ‐ ‐ ‐ Cleaning discs for computer drives 0 1

8473.3090 ‐ ‐ ‐ Other 0 1

‐ Parts and accessories of the machines of

heading 84.72

0 18471.3010

8471.5000 0 1

8450.1200 2530

8450.2000 2530

18473.4000 0

18471.7060 0

18473.3010 0

[ 22 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000



PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


Vessels and other floating structures for

breaking up.

9019.2010 ‐ ‐ ‐ Oxygenator with accessories 0 1

9027.1000 ‐ Gas or smoke analysis apparatus 0 1

‐ Chromatographs and electrophoresis

instruments

‐ Spectrometers, spectrophotometers and

spectrographs using optical radiations

(UV, visible, IR)

9027.5000 ‐ Other instruments and apparatus using 0 1

optical radiations (UV, visible,IR)

9027.8000 ‐ Other instruments and apparatus 0 1

9027.9000 ‐ Microtomes; parts and accessories 0 1

‐ ‐ ‐ ‐ Pistols, signle barrel , semi‐automatic

or otherwise

9302.0093 ‐ ‐ ‐ ‐ Pistols, multiple barrel 30 25

9302.0099 ‐ ‐ ‐ ‐ Other 30 25

9303.1000 ‐ Muzzle‐ loading firearms 30 25

9303.2011 ‐ ‐ ‐ ‐ Pump‐action 30 25

9303.2012 ‐ ‐ ‐ ‐ Semi‐automatic 30 25

9303.2019 ‐ ‐ ‐ ‐ Other 30 25

‐ ‐ ‐ Shotguns, multiple barrel, including

combination guns

9303.2090 ‐ ‐ ‐ Other 30 25

9303.3010 ‐ ‐ ‐ Single‐shot 30 25

9303.3020 ‐ ‐ ‐ Semi‐automatic 30 25

9303.3090 ‐ ‐ ‐ Other 30 25

9303.9000 ‐ Other 30 25

Other arms (for example, spring, air or

gas guns and pistols, truncheons),

excluding those of heading 93.07.

9306.2100 ‐ ‐ Cartridges 30 25

9306.2900 ‐ ‐ Other 30 25

‐ ‐ ‐ Cartridges for riveting or similar tools or

for captive‐bolt human killers and parts

thereof

9306.3090 ‐ ‐ ‐ Other 30 25

9306.9000 ‐ Other 30 25

9403.1000 ‐ Metal furniture of a kind used in offices 30 25

9403.2000 ‐ Other metal furniture 30 25

9403.3000 ‐ Wooden furniture of a kind used in offices 30 25

9403.4000 ‐ Wooden furniture of a kind used in the 30 25

kitchen 30

9403.5010 ‐ ‐ ‐ Wooden cabinets 30 25

8908.0000 10

30

30 259303.2020

9027.2000

9027.3000

1

10

0

9304.0000 2530

30 259306.3010

9302.0092 25

8517.6980 ‐ ‐ ‐ Multi‐station access units 0 1

8517.6990 ‐ ‐ ‐ Other 5 10

8523.4110 ‐ ‐ ‐ Compact disc (CD) 20 10

8523.4120 ‐ ‐ ‐ Digital versatile discs (DVD) 20 10

8523.4190 ‐‐‐Other 20 10

8523.4910 ‐‐‐containing software 5 10

‐‐‐Discs for laser reading system

containing audio material

‐‐‐Discs for laser reading system

containing images or video material

8523.4990 ‐‐‐Other 20 10

8523.8050 ‐ ‐ ‐ Digital Quran 0 1

‐‐‐Blue tooth whether or not capable Of

connecting to an automatic data processing

machine

8525.6020 ‐ ‐ ‐ Radio paging apparatus 5 10

8525.6060 ‐ ‐ ‐ Vehicle tracking system 5 10

8525.6070 ‐ ‐ ‐ Modems 5 10

8527.1200 ‐ ‐ Pocket‐size radio cassette‐players 30 25

8527.1300 ‐ ‐ Other Apparatus combined with sound 30 25

recording or reproducing Apparatus

8527.1900 ‐ ‐ Other 30 25

8527.9910 ‐ ‐ ‐ Modems 5 10

8528.4190 ‐ ‐ ‐Other 0 1

‐ ‐ Of a kind solely or principally used in an

automatic data processing system of

heading 84.71

‐ ‐ ‐ Reception apparatus for receiving

satellite signals of a kind used with TV

(satellite dish receivers)

8528.7190 ‐ ‐ ‐ Other 30 25

8528.7211 ‐ ‐ ‐ ‐Liquid crystal display 30 25

8528.7212 ‐ ‐ ‐ ‐Other 30 25

‐ ‐ ‐ Reception apparatus for receiving

satellite signals of a kind used with TV

(Satellite dish receivers)

8528.7290 ‐ ‐ ‐ Other 30 25

8528.7300 ‐‐Other, monochrome 30 25

8539.3910 ‐ ‐ ‐ Energy saving lamp 0 1

8539.3920 ‐ ‐ ‐ Energy saving tube 0 1

8548.1010 ‐ ‐ ‐ Batteries plates 0 1

8702.9020 ‐ ‐ ‐ Fully dedicated CNG buses (CBU) 0 1

8702.9030 ‐ ‐ ‐ Fully dedicated LPG buses (CBU) 0 1

8905.1000 ‐ Dredgers 0 1

8523.4920

8523.4930 10

1020

20

8528.7220 2530

8525.6010 105

8528.5100

8528.7110

1

25

0

30

[ 23 ]


PROPOSED CD (%)

0102.2110 ‐ ‐ ‐ Bulls 0 1

0102.2120 ‐ ‐ ‐ Cows 0 1

0102.2130 ‐ ‐ ‐ Oxen 0 1

0102.2190 ‐ ‐ ‐ Other 0 1

0102.2910 ‐ ‐ ‐ Bulls 0 1

0102.2920 ‐ ‐ ‐ Cows 0 1

0102.2930 ‐ ‐ ‐ Oxen 0 1

0102.2990 ‐ ‐ ‐ Other 0 1


0102.3900 ‐ ‐ Other 0 1

0102.9000 ‐ Other 0 1

0104.1000 ‐ Sheep 0 1

0104.2000 ‐ Goats 0 1



0201.3000 ‐ Boneless 0 1



0202.3000 ‐ Boneless 0 1



0204.2300 ‐ ‐ Boneless 0 1




0204.4300 ‐ ‐ Boneless 0 1

0204.5000 ‐ Meat of goats 0 1

0403.1000 ‐ Yogurt 30 25

0403.9000 ‐ Other 30 25

0405.1000 ‐ Butter 30 25

0204.1000 0 1

100204.3000


9403.5020 ‐ ‐ ‐ Wooden beds 30 25

9403.5030 ‐ ‐ ‐ Other 30 25

9403.6000 ‐ Other wooden furniture 30 25

9403.7000 ‐ Furniture of plastics 30 25

9403.8100 ‐ ‐ Of bamboo or rattan 30 25

9403.8900 ‐ ‐ Other 30 25

9403.9000 ‐ Parts 30 25

9405.1010 ‐ ‐ ‐ Chandeliers 30 25

9405.1090 ‐ ‐ ‐ Other 30 25

‐ Electric table, desk, bedside or floor‐

standing lamps

‐ Lighting sets of a kind used for Christmas

trees

9405.4090 ‐ ‐ ‐ Other 30 25

9405.5000 ‐ Non‐ electric lamps and lighting fittings 30 25

‐ Illuminated signs, illuminated name‐

plates and the like

9606.2910 ‐ ‐ ‐ Studs 0 1

‐ Scent sprays and similar toilet sprays,

and mounts and heads therefor

‐ Powder‐ puffs and pads for the

application of cosmetics or toilet

preparations

9617.0010 ‐ ‐ ‐ Vacuum flasks 30 25

9617.0020 ‐ ‐ ‐ Other 30 25

9616.2000 2530

9405.6000 2530

30 259616.1000

9405.2000

9405.3000

25

25

30

30

[ 24 ]

1

THE SECOND SCHEDULE

[see section 2(12) ]

“FIFTH SCHEDULE TO THE CUSTOMS ACT 1969(IV OF 1969)

[seesection18]

Part-I

Imports of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors

Note:- For the purposes of this Part, the following conditions shall apply besides the

conditionsasspecifiedincolumn(5)oftheTablebelow:-

(i). the imported goods as are not listed in the locally manufactured items,notifiedthroughaCustomsGeneralOrderissuedbytheFederalBoardofRevenue(FBR)fromtimetotimeor,asthecasemaybe,certifiedassuchby the Engineering Development Board; and for such machinery andequipment imported as plant for setting up of a new industrial unitsprovided the imports aremade against valid contract (s) or letter (s) ofcreditandthe totalC&Fvalueofsuch importsfor theproject isUS$50millionorabove;

(ii) exceptforS.No.1(E),15,23and24oftheTable,theChiefExecutive,orthe person next in hierarchy duly authorized by the Chief Executive orHeadoftheimportingcompanyshallcertifyintheprescribedmannerandformat as per Annex-A that the imported items are the company’s bonafide requirement. He shall furnish all relevant information online toPakistanCustomsComputerized Systemagainst a specific user ID andpassword obtained under section 155D of theCustomsAct, 1969 IV of1969). InalreadycomputerizedCollectoratesorCustomsstationswherethe Pakistan Customs Computerized System is not operational, theDirectorReformsandAutomationoranyotherpersonauthorizedby theCollectorinthisbehalfshallentertherequisiteinformationinthePakistanCustomsComputerizedSystemondailybasis,whereasentryofthedataobtainedfromthecustomsstationswhichhavenotyetbeencomputerizedshallbemadeonweeklybasis;and

(iii) incaseofpartialshipmentsofmachineryandequipmentforsettingupaplant, the importer shall, at the time of arrival of first partial shipment,

2

furnish complete details of the machinery, equipment and componentsrequired for the complete plant, duly supported by the contract, lay outplananddrawings.

Explanation.- Capital Goods mean any plant, machinery, equipment, spares and

accessories, classified in chapters 84, 85 or any other chapter of thePakistanCustomsTariff,requiredfor-

(a) the manufacture or production of any goods, and includesrefractory 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, researchanddevelopment,qualitycontrol,pollutioncontrolandthelike;and

(b) use inmining,agriculture, fisheries,animalhusbandry, floriculture,horticulture,livestock,dairyandpoultryindustry;

TABLE

S. No Description PCT Code Customs

Duty (%) Conditions

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

1. Agricultural Machinery

(A) Fertilizer and Plant Protection Equipment.

Ifusedforagriculturesector.

1)Spraypumps(diaphragmtype).

8413.8190 5%

2)Alltypesofmistblowers. 8414.8090 5%

(B) High Efficiency Irrigation and Drainage Equipment.


1)Submersiblepumps(upto75lbsandhead150meters)andfielddrainagepumps.

8413.7010 0%

[ 25 ]

3

2)Sprinklersincludinghighandlowpressure(centerpivotal)system,conventionalsprinklerequipment,waterreeltravelingsprinkler,driportrickleirrigationequipment,mintirrigationsprinklersystem.

8424.81008424.2010

0%

(3)Airreleasevalves,pressuregauges,watermeters,backflowpreventersandautomaticcontrollers

8481.1000,8481.30009026.20009032.8990

0%

(C) Harvesting and Threshing Machinery.


1)Fodderrake. 8201.3000 5%

2)Pruner/shears Respectiveheadings

5%

3)Fodder/foragewagon. 8716.8090 5%

(D) Dairy, Livestock and Poultry, Machinery.


1)Milkchillers 8418.69108418.6990

5%

2)Tubularheatexchanger(forpasteurization).

8419.5000 5%

3)Milkprocessingplant,milkspraydryingplant,MilkUHTplant.

8419.81008419.3900

5%

4)Grainstoragesilosforpoultry.

Respectiveheading

5%

5)Insulatedsandwitchpanels

Respectiveheading

5%

6)Dairy,Livestockandpoultrysheds.

9406.0020 5%

7)Milkfilters. 8421.2900 5% (E) Green House Farming

and Other Green House 1. In respect of

goods mentioned in

4

Equipment. Column(2)readwithPCTs mentioned inColumn (3), theMinistry of NationalFood Security andResearch shallcertify in theprescribed mannerand format as perAnnex-Btotheeffectthat the importedgoods are bonafiderequirement for usein the Agriculturesector. TheAuthorizedOfficer ofthe Ministry shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.

1)Geo-syntheticliners(PP/PEGeosyntheticfilmsofmorethan500microns).

3921.9010,3921.9090

5%

5%

2) Green houses(prefabricated).

9406.0010 0%

3)Tunnelfarmingequipmentconsistingofthefollowing:-

a. Plastic covering andmulchfilm.

b.Anti-insectnet.

c.Shadenet.

3920.1000

3926.9099

5608.1900

5608.9000

0%

0%

0%

0%

2. The goods shallnot be sold orotherwise disposedof within a period offive years of itsimport except withthe prior approval ofthe FBR and onpayment of leviabledutiesandtaxes.

[ 26 ]

5

(F) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc.

1. In respect ofgoods of mentionedin Column (2) readwith PCTsmentioned inColumn (3), theMinistry of NationalFood Security andResearch shallcertify in theprescribed mannerand format as perAnnex-Btotheeffectthat the importedgoods are bonafiderequirement for usein the Agriculturesector. TheAuthorizedOfficer ofthe Ministry shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.

1) Evaporators for juiceconcentrate.

8419.8990 5%

2) Machinery used fordehydrationandfreezing.

8419.31008418.6990

5%

3)Heatexchangeunit. 8419.5000

5%

4) Machinery used forfiltering and refining ofpulps/juices.

8421.2200

5%

5)CompleteRiceParBoilingPlant.

8419.8990&other

RespectiveHeadings

5%

(G) Horticulture and Floriculture


1) Machines for makingcartons, boxes, cases,tubes, drums or similarcontainers, other than bymoulding

8441.3000

5%

2)PUpanels(Insulation). Respectiveheadings

5%

6

3) Generator sets 10 to 25KVA.

8502.11208502.1130

5%

4) Refrigerating machineswith engine fitted oncommon base forrefrigeratedcontainers.

8418.6920

5%

5) Other refrigerating orfreezingchests,cabinets.

8418.5000

5%

6) Tubes, pipes and hollowprofilesofironandsteel.

7304.31007304.3900

5%

7)Handtools. RespectiveHeadings

5%

(H) Fish or shrimp farming and seafood processing machinery and equipment.


(1)Compressor 8414.8090

5%

(2)Generator 8502.11308502.11908502.1200

5%

(3)Condenser 8418.9990

5%

(4)Flatfreezer 8418.3000

5%

(5)Boastfreezer 8418.4000

5%

(6)Fiberglasstubs

7019.9090

5%

(7)Insulatedplants 8418.6990

5%

(8)Flakiceplants 8414.6990 5% 2. Machinery and equipment

for development of grain handling and storage facilities including silos.

RespectiveHeadings

5% Nil

3. Cool chain machinery and equipment.

RespectiveHeadings

5% Nil

[ 27 ]

7

4. Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority.

Nil

1)Telephonesets/headsets. 8517.1100 15%

2)Cat5/Cat6/Powercables. 8544.4990 15%

3)PAPXSwitch.

8517.6290

15%

4)PlasmaTV. 8528.7212 15%

5)Dedicatedtelephoneexchangesystemforcallcenters.

8517.6290

15%

6.Other(digitalcallrecorders)

8519.8990 15%

5. Machinery and equipment for initial installation, balancing, modernization, replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting.

RespectiveHeadings

5% Nil

6. Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:-

a)The projectrequirement shall beapproved by theBoard of Investment(BOI). TheAuthorizedOfficer ofBOI shall certify theitem wiserequirement of theproject in theprescribed format

8

and manner as perAnnex-B and shallfurnish all relevantinformationOnline toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder Section 155Dof the Customs Act,1969(IVof1969);

(b) the goods shallnot be sold orotherwise disposedof without priorapproval of the FBRand the payment ofcustoms-duties andtaxes at statutoryrates be leviable atthe time of import.Breach of thiscondition shall beconstrued as acriminal offenceunder the CustomsAct, 1969 (IV of1969).

[ 28 ]

9

A.Medical Equipment.

1)Dentistchairs.

2)Medicalsurgicaldentalorveterinaryfurniture.

3)OperatingTable.

4)EmergencyOperatingLights.

5)HospitalBedswithmechanicalfittings.

6)Gymnasiumequipment.

7)CoolingCabinet.

8)RefrigeratedLiquidBath.

9)ContrastMediaInjections(foruseinAngiography&MRIetc).

9402.1010

9402.9090

9402.9010

9405.4090

9402.9020

9506.9100

8418.5000

3824.9099

3822.0000

5%

5%

5%

5%

5%

5%

5%

5%

5%

-do-

B. Cardiology/Cardiac Surgery Equipment

1)Cannulas.

2)Manifolds.

3)Intravenouscannulai.v.catheter.

9018.3940

8481.8090

9018.3940

5%

5%

5%

-do-

C. Disposable Medical Devices

1)Selfdisablingsafetysterilesyringes.

2)Insulinsyringes.

9018.3110

9018.3110

5%

5%

-do-

10

E. Other Related Equipments

1)Fireextinguisher.

2)Fixtures&fittingsforhospitals

8424.1000

RespectiveHeadings

5%

-do-

7. 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mineral exploration phase.

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase.

RespectiveHeadings

0% 1. This concessionshall be available tothose MineralExploration andExtractionCompanies or theirauthorized operatorsor contractors whohold permits,licences, leases andwho enter intoagreements with theGovernment ofPakistan or aProvincialGovernment.

2. Temporarilyimportedgoodsshallbe clearedagainst asecurity in the formof a post datedcheque for thedifferential amountbetween thestatutory rate ofcustoms duty andsales tax and theamount payableunder thisnotification, alongwith an undertakingto pay the customsdutyandsalestaxat

[ 29 ]

11

thestatutory rates incasesuchgoodsarenot re-exported onconclusion of theproject.

3. The goods shallnot be sold orotherwise disposedof without priorapproval of the FBRand the payment ofcustoms duties andtaxes leviable at thetimeofimport.Theseshall however beallowed to betransferred to otherentitled miningcompanieswithpriorapproval of theBoard.

8. 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e. single or double cabin pickups, accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase. Imports made for mine construction phase shall also be entitled to deferred payment of duty for a period of five years. However a surcharge @ 6% per annum shall be charged on the differed

RespectiveHeadings

5% -do-

12

amount.

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase.

9. Coal mining machinery, equipment, spares including vehicles for site use i.e. single or double cabin pickups for site use imported for Thar Coal Field.

RespectiveHeadings

0% (i)This concessionshall be available tothose MiningCompanies or theirauthorized operatorsor contractors whohold permits,licences, leases andwho enter intoagreements with theGovernment ofPakistan or aProvincialGovernment.

(ii)The goods shallnot be sold orotherwise disposedof without priorapproval of theBoard and thepayment of customsduties and taxesleviable at the timeof import. Theseshall, however, beallowed to be

[ 30 ]

13

transferred to otherentitled miningcompanieswithpriorapproval of theBoard.

10. 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through oil, gas, coal, wind and wave energy including under construction projects, which entered into an implementation agreement with the Government of Pakistan.

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

RespectiveHeadings

5% (i)This concessionshall also beavailable to primarycontractors of theproject uponfulfillment of thefollowing conditions,namely:-

(a) the contractorshall submit a copyof the contract oragreement underwhich he intends toimport the goods fortheproject;

(b) the chiefexecutive or headofthe contractingcompanyshallcertifyin the prescribedmanner and formatas per Annex-A thatthe imported goodsare the project’s bona fiderequirements;and

(c)the goods shallnot be sold orotherwise disposed

14

of without priorapproval of the FBRon payment ofcustoms-duties andtaxes leviable at thetimeofimport;

(ii) temporarilyimportedgoodsshallbe clearedagainst asecurity in the formof a post-datedcheque for thedifferential amountbetween thestatutory rate ofcustoms duty andsales tax and theamount payableunder thisnotification, alongwith an undertakingto pay the customsdutyandsalestaxatthestatutory rates incasesuchgoodsarenot re-exported onconclusion of theproject.

11. 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through gas, coal, hydel and oil including under construction projects.

RespectiveHeadings

5% -do-

[ 31 ]

15


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


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.

RespectiveHeadings

0% -do-

16

13. 1. Machinery and equipment meant for power transmission and grid stations including under construction projects.

Explanation.- For thepurpose of this concession“machinery and equipment” shallmean:-

(a) machinery andequipment operated bypower of anydescription, suchasused inthegenerationofpower;

(b) apparatus, appliances,metering and testingapparatus, mechanical andelectrical control,transmission gear andtransmission tower, powertransmissionanddistributioncables and conductors,insulators, damper spacerand hardware and partsthereof adapted to be usedin conjunction with themachineryandequipmentasspecified in clause (a)above;and

c) Components parts ofmachinery and equipment,as specified in clauses (a)and (b) above, identifiableforuse inorwithmachineryimported for the project andequipment including sparesfor the purposes of the

RespectiveHeadings

5% -do-

[ 32 ]

17

project.

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

14. Complete plants for relocated industries.

RespectiveHeadings

10% Nil

15.

Following machinery, equipment and other education and research related items imported by technical institutes, training institutes, research institutes, schools, colleges and universities:-

Nil

1)Quartzreactortubesandholdersdesignedforinsertionintodiffusionandoxidationfurnacesforproductionofsemiconductorwafers.

7017.1010

0%

2)Otherdryers. 8419.3900 0%

3)Filteringorpurifyingmachineryandapparatusforwater.

8421.2100

0%

4)Otherfilteringorpurifyingmachineryandapparatusforliquids.

8421.2900 0%

5)Personalweighingmachines,includingbaby

8423.1000 0%

18

scales;householdscales.

6)Scalesforcontinuousweighingofgoodsonconveyors.

8423.2000

0%

7)Constantweighingscalesandscalesfordischargingapredeterminedweightofmaterialintoabagorcontainer,includinghopperscales.

8423.3000

0%

8)Otherweighingmachineryhavingamaximumweighingcapacitynotexceeding30kg.

8423.8100

0%

9)Otherweighingmachineryhavingamaximumweighingcapacityexceeding30kgbutnotexceeding5,000kg.

8423.8200

0%

10)Otherweighingmachinery.

8423.8900

0%

11)Weighingmachineweightsofallkinds;partsofweighingmachineryofmachinesofheading8423.2000&8423.3000.

8423.9000

0%

12)Otherweighingmachineweightsofallkinds;partsofweighingmachineryofmachinesofheading8423.2000&8423.3000.

8423.9000

0%

13)Networkingequipmentslikerouters,LANbridges,hubsexcludingswitchesandrepeaters.

8517.6970

0%

[ 33 ]

19

14)Otherfurnacesandovens.

8514.3000

0%

15)Electronicbalancesofasensitivityof5cgorbetter,withorwithoutweights.

9016.0010

0%

16)Otherbalancesofasensitivityof5cgorbetter,withorwithoutweights.

9016.0090

0%

17)Thermostatsofakindusedinrefrigeratorsandair-conditioners.

9032.1010

0%

18)Otherthermostats. 9032.1090

0%

19)Manostats. 9032.2000

0%

20)Otherinstrumentsandapparatushydraulicorpneumatic.

9032.8100

0%

21)Otherinstrumentsandapparatus.

9032.8990

0%

22)Partsandaccessoriesofautomaticregulatingorcontrollinginstrumentsandapparatus.

9032.9000

0%

23)Spares,accessoriesandreagentsforscientificequipments.

RespectiveHeadings

0%

16. Machinery, equipment, raw materials, components and other capital goods for use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.

RespectiveHeadings

0% Nil

20

17. Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro-cracking and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry, cryogenic facility for ethylene storage and handling.

RespectiveHeadings

5% Nil

18. Machinery and equipment imported by an industrial concern.

RespectiveHeadings

10% Nil

19. Following machinery and equipment for marble, granite and gem stone extraction and processing industries.

1.FortheprojectsofGem Stone &Jewelry Industry,CEO/COO, PakistanGem and JewelryCompany shallcertify in theprescribed formatand manner as perAnnex-B that theimported goods arebonafide projectrequirement. Theauthorized person ofthe Company shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against a

1) Polishing cream ormaterial.

3405.40003405.9000

5%

2)Fiberglassmesh 7019.5190 5%

3) Chain saw/diamondwiresaw in all sizes anddimensions and sparesthereof, diamond wire jointsall types and dimensions,chain for chain saw anddiamond wires for wire sawandsparewidia.

8202.4000

8202.9100

5%

[ 34 ]

21

4)Ginsawblades. 8202.9910 5% specific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.

2. For the projectsof Marble & GraniteIndustry, CEO/COO,Pakistan StoneDevelopmentCompany shallcertify in theprescribed formatand manner as perAnnex-B that theimported goods arebonafide projectrequirement. Theauthorized personsoftheCompanyshallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.

3.ThegoodsshallnotbesoldorotherwisedisposedofwithinaperiodoffiveyearsoftheirimportexceptwiththepriorapprovaloftheFBRandpaymentofcustoms

5)Gangsawblades/diamondsawblades/multiplebladesoralltypesanddimensions.

8202.9990 5%

6)Aircompressor(27cftandabove).

8414.8010 5%

7) Machine and tool forstone work; sand blastingmachines; tungsten carbidetools; diamond tools &segments (all type &dimensions), hydraulicjacking machines, hydraulicmanual press machines,air/hydro pillows,compressed air rubberpipes, hydraulic drillingmachines, manual andpower drilling machines,steeldrillrodsandspring(allsizes and dimensions),whole finding system withaccessories, manualportable rock drills, crosscutterandbridgecutters.

8464.9000&Respectiveheadings

5%

8)Integraldrillingsteelforhorizontalandverticaldrilling,extensionthreadrodsforpneumaticsuperlongdrills,toolsandaccessoriesforrockdrills.

8466.9100 5%

22

dutiesandtaxesleviableatthetimeofimport.

20. 1. Machinery, equipment and other project related items including capital goods, for setting up of power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar.

2. Machinery, equipment and other project related items for setting up of hotels located in an area of 30 km around the zero point in Gwadar.

RespectiveHeadings

RespectiveHeadings

0%

5%

1. Ministry ofIndustries,Production&SpecialInitiatives, shallcertify in theprescribed mannerand format as perAnnex-B that theimported goods arebonafide projectrequirement. Theauthorized officer ofthe Ministry shallfurnish all relevantinformation online toPakistan CustomsComputerizedSystem against aspecific user ID andpassword obtainedunder section 155Dof the Customs Act,1969.

2. The goods shallnot be sold orotherwise disposedof without priorapproval of the FBRand payment ofcustoms duties andtaxes leviable at thetimeofimport.

[ 35 ]

23

21. Proprietary Formwork System for building/structures of a height of 100 ft and above and its various items/ components consisting of the following, namely:-

7308.4000 10% (i) Imported by theconstructioncompaniesregistered with thePakistanEngineeringCouncil;

1)Plastictube. 3917.2390 10% (ii) the system is tobe procured from awell renownedinternationalmanufacturer;

2)Plastictieslotfilters/plugs,plasticcone.

3926.9099 10% (iii)acertificatefromone of the followingInternational Pre-shipment InspectionCompanies/SurveyFirms to the extentthat all thecomponents/partsaretobeusedintheProprietaryFormwork Systemfor construction ofstructures/buildingsof more than 100feet height, isproduced,namely:-

3)Standardsteelplypanels,Special sized steel plypanels,wedges,tubeclamps(B-Type & G Type),push/pull props, brackets(structure), steel soldiers(structure), drop head,standard,prop tic,buard railpost (structure), couplerbrace, cantilever frame,

7308.4000 10% (a)MessrsLloydsofLondon; (b) MessrsQuality Tech, LLC;(c)MessrsABS;(d)Messrs BureauVeritas; and (e)Messrs SGS; and(iv) The PakistanEngineering Councilshall certify that the

24

decking beam/Infill beamanddoorwayangles.

imported ProprietaryFormworks Systemconform to therequirement of theCompany’s project.

4)LiftingUnit(Structure). 7308.9090 10% -do-

5)Bolts,tiebolts,anchorboltassembly(fastener),anchorscrew(fastener).

7318.1590 10% -do-

6)Nuts. 7318.1690 10% -do-

7)Steelpins,tiewingnut(fastener).

7318.1900 10% -do-

8)Steelwashers,waterplate(fastener).

9)Adjustablebasejack(threadrodwithnutandsteelplate),adjustableforkhead(threadedrodwithnutandsteelchannel).

7318.2290

8425.4900

10%

10%

-do-

-do-

22. Effluent treatment plants. Respectiveheadings

5% Nil

23. Following items with dedicated use of renewable source of energy like solar, wind, geothermal etc:-

Nil

1. Solar Home Systems.

a).Inverters. 8504.4090 0% b).Charge

controllers/currentcontrollers.

9032.8990 0%

[ 36 ]

25

c).Energysaverlampsofvaryingvoltages(operatingonDC).

8539.3910 0%

d).Energysaverlampsofvaryingvoltages(operatingonAC).

8539.3910 0%

e).Lightemittingdiodes(lightemittingindifferentcolors).

8541.5000 0%

f).Waterpumpsoperatingonsolarenergy.

8413.7090,8413.7010

0%

g).Waterpurificationplantsoperatingonsolarenergy.

8421.2100 0%

h)BatteriesNiCd,Li-ion&LeadAcidspecificutilizationandintegratedwithsolarelectrificationsystem.

8507.30008507.8000

0%

(i)EnergySavingTubeLights.

8539.3920 0%

2. Solar Parabolic Trough Power Plants.

8502.3900 0%

a).ParabolicTroughcollectorsmodules.

8503.0010 0%

b).Absorbers/Receiverstubes.

8503.0090 0%

c).Steamturbineofanoutputexceeding40MW.

8406.8100 0%

d).Steamturbineofanoutputnotexceeding40MW.

8406.8200 0%

e).Suntrackingcontrolsystem.

8543.7090 0%

f).Controlpanelwithotheraccessories.

8537.1090 0%

3. Solar Dish Sterling Engine.

8412.8090 0%

a).Solarconcentratingdish. 8543.7000 0% b).Sterlingengine. 8543.7000 0% c).Suntrackingcontrol

system.8543.7090 0%

d).Controlpanelwith 8406.8200 0%

26

accessories. e)Generator 8501.6100 0% 4. Solar Air Conditioning

System 8415.1090 0%

a).Absorptionchillers. 8418.6990 0% b).Coolingtowers. 8419.8910 0% c).Pumps. 8413.3090 0% d).Airhandlingunits. 8415.8200 0% e).Fancoilsunits. 8415.9099 0% f).Charging&Testing

equipment.9031.8000 0%

5. Solar Desalination System

8421.2100 0%

a)Solarphotovoltaicpanels.

8541.4000 0%

b)Solarwaterpumps. 8413.3090 0% c)Storagebatteries. 8507.2090 0% d)Chargecontrollers. 9032.8990 0% e)Inverters. 8504.4090 0% 6. Solar Thermal Power

Plants with accessories. 8502.3900 0%

7. Solar Water Heaters with accessories.

8419.1900 0%

a)Vacuumtubes(Glass). 7020.0090 0% b)Selectivecoatingfor

absorberplates.Respectiveheading

0%

c)Copper,aluminumandstainlesssteelsheets.

Respectiveheading

0%

d)Copperandaluminumtubes.

Respectiveheading

0%

8. PV Modules. 8541.4000 0% a).Solarcells. 8541.4000 0% b).TemperedGlass. 7007.2900 0% c)Aluminumframes. 7610.9000 0% d)O-Ring. 4016.9990 0% e)Flux. 3810.1000 0%

f)Adhesivelabels. 3919.9090 0%

g)Junctionbox+Cover. 8538.9090 0%

[ 37 ]

27

h)SheetmixtureofPaperandplastic

3920.9900 0%

i)RibbonforPVModules(madeofsilver&Lead).

Respectiveheadings

0%

j)Bypassdiodes. 8541.1000 0%

k)EVA(EthylVinylAcetate)Sheet(Chemical).

3920.9900 0%

9. Solar Cell Manufacturing Equipment.

a)Crystal(Grower)Puller(ifmachine).

8479.8990 0%

b).Diffusionfurnace. 8514.3000 0%

c)Oven. 8514.3000 0%

d).Waferingmachine. 8479.8990 0%

e).Cuttingandshapingmachinesforsiliconingot.

8461.9000 0%

f).Solargradepolysiliconmaterial.

3824.9099 0%

g).PhospheneGas. 2848.0000 0%

h).Aluminumandsilverpaste.

Respectiveheadings

0%

10. Pyranometers andaccessories for solar datacollection.

9030.8900 5%

11.Solarchargersforchargingelectronicdevices.

8504.4020 5%

12.Remotecontrolforsolarchargecontroller.

8543.7010 5%

13. WindTurbines. 8412.8090 0%

a).Rotor. 8412.9090 0% b).Hub. 8412.9090 0% c)Generator. 8501.6490 0% d)Deepcyclebattery. 8507.8000 0%

28

14.Windwaterpump 8413.8190 5% 15. Geothermal energy

equipments.

1).GeothermalHeatPumps.

8418.6100,8418.6990

0%

2).GeothermalReversibleChillers.

8418.6990 0%

3).Airhandlersforindoorqualitycontrolequipments.

8415.8300 0%

4).Hydronicheatpumps.

8418.6100 0%

5).SlimJimheatexchangers.

8419.5000 0%

6).HDPEfusiontools. 8515.8000 0%

7).GeothermalenergyInstallationtoolsandEquipment.

8419.8990 0%

8).Dehumidificationequipment.

8479.6000 0%

9).ThermostatsandIntelliZone.

9032.1090 0%

16.Anyotheritemapprovedby the Alternative EnergyDevelopment Board (AEDB)and concurred to by theFBR.

Respectiveheadings

0%

24. Following items for promotion of renewable energy technologies:-

Nil

1.LVDinductionlamps 8539.3990 0% 2.SMD,LEDswithor

withoutballastwithfittings9405.1090 0%

[ 38 ]

29

andfixtures.

3.Windturbinesincludingalternatorsandmast.

8502.3100 0%

4.Solartorches. 8513.1040 0% 5.Lanternsandrelated

instruments.8513.1090 0%

6. PV module, with orwithout, the relatedcomponents includinginvertors, charge controllersandbatteries

8541.4000,8504.4090,9032.8990,8507.0000

0%

25. Plant, machinery, equipment and specific items used in production of bio-diesel.

Respectiveheadings

0% The AlternativeEnergyDevelopmentBoard (AEDB),Islamabad shallcertify in theprescribed mannerand format as perAnnex-B that theimported goods arebonafide projectrequirement. Thegoods shall not besold or otherwisedisposed of within aperiod of five yearsoftheirimportexceptwith the priorapproval of the FBRand payment ofcustoms duties andtaxes leviable at thetimeofimport.

30

26. Plant, machinery and equipment imported for setting up fruit processing and preservation units in Gilgit-Baltistan, Balochistan and Malakand Division.

Respectiveheadings

0% The plant, machineryand equipmentreleased under thesaid serial numbershall not be used inany other area whichis not eligible for thesaid concession. Incaseofviolation,dutyand taxes shall berecovered besideinitiation of penalaction under theCustomsAct,1969.

27. Plant, machinery and equipment imported for setting up Industries in FATA.

Respectiveheadings

0% The plant, machineryand equipment underthesaidserialnumbershall be released oncertification fromAdditional ChiefSecretary, FATA thatthe goods arebonafide projectrequirement of theUnit as per Annex-B.The goods shall notbe sold or otherwisedisposed off withoutprior approval of theBoard.

[ 39 ]

33

Part-II

Import of Active Pharmaceutical Ingredients, Excepients/Chemicals, Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and

Equipments, Components and other Goods

TheImportsunderthispartshallbesubjecttofollowingconditions,namely.-

(i) The active pharmaceutical ingredients, Excepients /chemicals, packingmaterialandrawmaterialforpackingshallbeimportedonlyforin-houseusein themanufactureofspecifiedpharmaceuticalsubstances,asapprovedbytheDrugRegulatoryAgencyofPakistan.

(ii) The requirement for active pharmaceutical ingredients andExcepients/chemicals, drugs as specified in Table A, B & C, shall bedeterminedbytheDrugRegulatoryAgencyofPakistan;

(iii) Therequirementforpackingmaterials/rawmaterialsforpacking,asspecified

inTable-D,shallbedeterminedbyInputOutputCoefficientOrganization,

(iv) Thedesignated/authorizedrepresentativepersonofDrugRegulatoryAgencyofPakistanshallfurnishallrelevantinformation,assetoutinthispart,onlineto the Customs computerized system, accessed through the unique useridentifierobtainedundersection155doftheCustomsAct,1969,alongwiththepasswordthereof.

Table A

(Active Pharmaceutical Ingredients)

S No

Description HS Code Customs duty (%)

1 Flurbiprofen 2916.3990 5%2 Aspirin 2918.2210 5%3 Amlodipine 2933.3990 5%5 Deferiprone 2933.3990 5%6 Lamivudine 2933.3990 5%7 Loratadine 2933.3990 5%8 PantoprazoleSodium(InjecGrade) 2933.3990 5%

34

9 RisedronateSodium 2933.3990 5%10 Fexofenadine 2933.3990 5%11 Ebastine 2933.3990 5%12 Isoniazid 2933.3990 5%13 OmeprazolePellets 2933.3990 5%14 Moxifloxacin 2933.4990 5%15 Protacine(Proglumet,Dimaleate) 2933.5990 5%16 Sparfloxacin 2933.5990 5%17 Atorvastatin 2933.9990 5%18 AmilorideHCL 2933.9990 5%19 CandesartanCilextle 2933.9990 5%20 PheneramineMaleate 2933.9990 5%21 PioglitazoneHCL 2934.1090 5%22 Sulphanilamide 2935.0060 5%23 Gliclazide 2935.0090 5%24 PiperazineAnhydrous(Pharmaceutical

grade).2935.0090 5%

25 Celecoxib 2935.0090 5%26 Glibenclamide 2935.0090 5%27 Thiocolchicoside 2935.0090 5%28 Hydrochlorothiazide 2935.0090 5%29 Alfacalcidole 2936.9000 5%30 (i)AmoxicillinsodiumsterileBP 2941.1000 5% (ii)AmpicillinsodiumsterileUSP/BP

(Pharmaceuticalgrade)

(iii)BacampicillinHCL (iv)Carbenicillinanditssalts (v)Carfecillin (vi)Cloxacillinanditssaltsexcluding

sodium(compacted/powderformfororaluse)

(vii)Flucloxacillinsodium (viii)PencillinV.Potassium (ix)Benzylpencillinsodium/potassium (x)CloxacillinsodiumsterileUSP/BP (xi)Pencillinbenzathin (xii)ProcainepencillinG.fortified,

sodium/potassium

(xiii)Sultamicilliatosylate (xiv)Sultamicillin(Pharmaceuticalgrade) (xv)Ticarcilindisodium (xvi)PiperacillinSodium 31 ClarithromycinPowder 2941.5000 5%32 Roxithromycin 2941.5000 5%33 ClarithromycineGranules 2941.5000 5%

[ 40 ]

35

34 Azithromyein 2941.9090 5%35 FusidicAcid 2941.9090 5%36 Gentamyein 2941.9090 5%37 Rifampicin 2941.9090 5%38 Ceftriaxone 2941.9090 5%39 Cefotaxime 2941.9090 5%40 D-Cycloserine 2941.9090 5%41 AcrinolPad 3005.9010 5%42 BenzalkoniumChloridePad(BKC) 3005.9090 5%43 SodiumCasinate 3501.9000 5%44 ActivatedGlucuronate 3824.9099 5%45 LosartanPotassium 3824.9099 5%46 ChondrotinSulphate 3913.9090 5%47 PolyethyleneFilm 3920.9900 5%48 AcidHypophosphosous Respective

heading5%

AcidPipmidcTrydae 5% AcidCitricAnhydrous 5% Propylparaben(Aseptoform-P) 5% MethylparabenAseptoform-M) 5% CarbinoxamineMaleate 5% EuflavineBp(Acriflavine) 5% VancomycinHcl 5% Dextro-MethorphHbr 5% AcyclovirUsp 5% SodiumBenzoate 5% SodiumSulfate 5% CupricChloride 5% EnoxacinSesquihfrtae 5% MamaCopolymer 5% SodiumValproate 5% SodiumCyclamate 5% MagnesiumHydroxidePaste 5% Diphenhydramine 5% Alprazolam 5% BacitracinUspPowderMicroniz 5% ChloromycetinPalmitate 5% ChlorpheniramineMaleate 5% EsmomeprazoleMagnesiumEc 5% Fluconazole 5% Glipizide 5% NeomycinSulphate 5% PolymyxinBSulphateUSPMicro 5% Lorazepam 5% NystatinUspPowder 5%

36

FerricPyrophosphateNf 5% Alprazolam 5% PyritinolBaseFinePowder 5% PyritinolDi-HclMonoHydrate 5% Bisacodyl 5% SodiumPicosulphate 5% Carbamazepine 5% Co-DergocrineMs(Gram)A01 5% ClemastineHydrogenFumarate 5% CalciumLactobionateOral 5% ClamipramineHclEp 5% ImipramineHydrochlor/Ds01 5% OxcarbazepineFine/Ds05 5% CalciumLactobionateSpecialGrade 5% TemazepamUsp28/Ep4thEd 5% LevocetirizineDihydrochloride 5% BromocriptineMs(G)Msa/Ds01 5% PindololBase/DsPur 5% ClopamideBase/Ds01 5% PindololBase 5% Nimesulide 5% EnalaprilMaleateUsp23 5% CetirizinDihydrocholorideEp 5% Famotidine 5% FluoxetineHcl 5% DoxycyclineHydrochlorideBp 5% Captopril 5% SimvastatinEp 5% CefaclorMonohydrate 5% Lactulose 5% Albendazole-HumanGrade 5% ClobetasolPropionate 5% BetamethasoneBase 5% Betamethasone17-Valerate 5% BacitracinZincBp(69Mcg/Mg) 5% HydrcortisoneAcetateMicronised 5% HydrocortisoneUspMicro 5% Clotrimazole 5% ClindamycinPhosphate 5% CetirizineDihydrochloride 5% Fluconazole 5% MinocyclineHydrochloride 5% NeomycinSulphBp700U/MgMic 5% Nystatin(MycostatinMicropul) 5% TriprolidineHclB.P(94%) 5%

[ 41 ]

37

FerrousSulphate 5% PolymyxinBSulphBp8000U/Mg 5% ProcyclidineHcl 5% Mupirocin 5% Artemether 5% Lumefantrine 5% DesmoderH/HexamethylenDi-Iso 5% ErythrocinJ 5% Furosemide(Imp) 5% GlimepirideGranules0.606%(W/W(1Mg) 5% Ketoprofen 5%

Table B

(Excepients/Chemicals)

S No

Description HS Code Customs Duty (%)

1 Workedgrainsofothercereals.(Pharmaceuticalgrade)

1104.2900 5%

2 Sterillisablemaize(corn)starch(Pharmaceuticalgrade)

1108.1200 5%

3 GumBenjaminBP(Pharmaceuticalgrade) 1301.2000 5%4 (i)Balsam,ToluBP/USP.

(ii)GumacaciapowderBP(iii)Gumbenzoin,Styrax,Tragacanth,Xanthan(Pharmaceuticalgrades)

1301.9090 5%

5 Othervegetablesapsandextracts(Pharmaceuticalgrade)

1302.1900 5%

6 Othermucilagesandthickeners(Pharmaceuticalgrade)

1302.3900 5%

7 (i)Rhubarbleavesorroots.(ii)Valerineroots(Pharmaceuticalgrade)

1404.9090 5%

8 Refinedpalmkernelorbabassuoil(Pharmaceuticalgrade)

1513.2900 5%

9 Otherfixedvegetablefatsandoils(Pharmaceuticalgrade)

1515.1900 5%

10 Castoroil(Pharmaceuticalgrade) 1515.3000 5%11 Vegetablefatsandoils(Pharmaceuticalgrade) 1516.2010

1516.20205%

38

12 Sugar(pharmaceuticalgrade)ifimportedbymanufacturerofpharmaceuticalProductsionthequantitytobedeterminedbyMinistryofHealth

1701.9910 5%

13 (i)Dextrate(Pharmaceuticalgrade).(ii)Dextrose(injectablegradeandpharmaceuticalgrade)

1702.3000 5%

14 Maltextract(Pharmaceuticalgrade) 1901.9010 5%15 Ethylalcohal 2207.1000 5%16 (i)Sodiumchloride(NaCl).

(ii)Sodiumchloride(injectablegrade)(Pharmaceuticalgrades)

2501.0090 5%

17 Oilsandotherproductsofthedistillationofhightemperaturecoaltar(Pharmaceuticalgrade)

2707.9990 5%

18 Liquidparaffin(Pharmaceuticalgrade). 2710.1995 5%19 Plastibase(Pharmaceuticalgrade) 2710.9900 5%20 Microcrystallinepetroleumwax,ozokerite,

lignitewax,peatwaxandothermineralwaxes(Pharmaceuticalgrade)

2712.9090 5%

21 Iodine(Pharmaceuticalgrade) 2801.2000 5%22 Boricacid(Pharmaceuticalgrade) 2810.0020 5%23 Phosphorouspentachloride(Pharmaceutical

grade)2812.9000 5%

24 (i)Sodiumhydroxide(ii)Sodiumhydroxidesolidoraqueoussolution(Pharmaceuticalgrade)

2815.1100 5%

25 Disodiumsulphate(Pharmaceuticalgrade) 2833.1100 5%26 Sodiumsulphateanhydrous(Pharmaceutical

grade)2833.1900 5%

27 Sodiumhydrogencarbonate(sodiumbicarbonate)(Pharmaceuticalgrade)

2836.3000 5%

28 Dglucitol(Sorbitol)(Pharmaceuticalgrade). 2905.4400 5%29 Acetone(Pharmaceuticalgrade) 2914.1100 5%30 Formicacid(Pharmaceuticalgrade) 2915.1100 5%31 Aceticacid 2915.2100 5%32 Aceticanhydride(Pharmaceuticalgrade) 2915.2400 5%33 Ethylacetate(Pharmaceuticalgrade) 2915.3100 5%34 Stearicacid(Pharmaceuticalgrade) 2915.7010 5%35 (i)Butylphthalate

(ii)Dibutylphthalate(Pharmaceuticalgrade)2917.3410 5%

36 Hydroxybenzoicacid(Pharmaceuticalgrade) 2918.2900 5%

[ 42 ]

39

37 PropylParabenSodiumSalt 2918.2900 5%38 {[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl

amino}-4hydroxy-benzeneaceticacid(HO-EPCP)(Pharmagrade)

2933.5990 5%

39 N-Methylmorpholine(Pharmaceuticalgrade) 2933.9100 5%

40 Methanone 2933.9100 5%41 1-H-tetrazole-1-acetic

acid[TAA](Pharmaceuticalgrade)2933.9990 5%

42 (i)2-Methyl-5-mercepto1,3,4-hiazole[MMTD];

2934.1090 5%

(ii)(Z)-2)2-aminothiazole-4-yl)-2-Tert-Butoxycarbonyl)methoxyimnnoAceticacid(ATMA);

5%

(iii)(Z)-2-(2-aminothaizole-4-yl)2-2(tert-Butoxycarbonyl)-isopropoxyiminoAceticAcid[ATIBAAorATBA;

5%

(iv)Sin-methoxyiminoFuranylAceticacidAmmoniumSalt(SIMA);

5%

(v)7-{[2-Furany(sin-methoxyimino)acetyl]amino}-3-hydroxymethylceph-3-em-4-carboxyclicacid(Pharmagrade);

5%

43 MicaEster 2934.1090 5%44 (+)-(IS,2S)-2-methylamino-1-phenylpropan-I-ol

base2939.4900 5%

45 Chlorophyll(Pharmaceuticalgrade) 3203.0090 5%46 Edibleink(Pharmaceuticalgrade) 3215.1990 5%47 Non-ionicsurface-activeagents 3402.1300 5%48 Othersurface-activeagents(Pharmagrade) 3402.1990 5%49 (i)Alkylarylsulfonate.

(ii) Ampnocerin “K” or “KS” (Pharma grade)3402.9000 5%

50 Casein 3501.1000 5%51 (i)Modifiedstarches(Pharmaceuticalgrade).

(ii)Richstarch3505.1090 5%

52 PencillinG.Amidaseenzyme 3507.9000 5%53 Activatedcarbon(Pharmaceuticalgrade). 3802.1000 5%54 Otheractivatednaturalmineralproducts

(Pharmaceuticalgrade).3802.9000 5%

55 Stearicacid(Pharmaceuticalgrade) 3823.1100 5%56 Industrialfattyalcohols(Pharmaceuticalgrade) 3823.7000 5%

57 Polyglycerylricinoleates(Pharmaceuticalgrade)

3907.9900 5%

58 Cellulosenitratesnonplasticised 3912.2010 5%

40

Table C (Drugs)

S No Description HS Code Customs duty (%)

1 Dextrose(injectablegradeandpharmagrade) 1702.3000 10%2 Sodiumchloride(injectablegrade)

(Pharmaceuticalgrade).2501.0090 5%

3 Oseltamivir 2922.4990 0%4 Zanamivir 2924.2990 0%5 AlltypesofvaccinesforHepatitis,Interferon

andothermedicinesforhepatitis,andetc.3002.2090 0%

6 Allvaccinesandantisera Respectiveheadings

0%

7 Antihemophilicfactorix(Human) 3002.2090 0%8 Bloodfraction&immunologicalproducts

(biologicalproducts)includingrabiesimmunological(150IUperml)(Human)

3002.2090 0%

9 Factorviii&plasmaderivedfibrinsealant.(Human)

3002.2090 0%

10 HepatitsBimmunoglobuline(Human) 3002.2090 0%11 Humanalbumin(Human) 3002.2090 0%

12 Intravenousimmunoglobuline(Human) 3002.2090 0%

13 Intramuscularimmunoglobuline(Human) 3002.2090 0%

14 Tatanusimmunoglobuline(250IU/ml)(Human) 3002.2090 0%15 InjectionAnti-Dimmunoglobulin(human)

300mcg/vial3002.9010 0%

16 MedicinaleyeDrops 3004.9050 10%17 Ointments,medicinal 3004.9060 10%18 AlfacalcidoleInjection 3004.9099 0%

19 Allmedicinesofcancer.Anillustrativelistisgivenbelow,namely:-

3004.9099 0%

(i)Aminoglutethimide(ii)Anastrazole(iii)Asparaginase(iv)Azathioprine(v)BCGstrain2-8x108CFUpervial(vi)Belomycin(vii)Bevacizumab(viii)Bicalutamide

[ 43 ]

41

(ix)Bortezomib(x)Busulfan(xi)Capecitabine(xii)Carboplatin(xiii)Cetuximab(xiv)Chlorambucil(xv)Chlormethine(xvi)Cisplatin(xvii)Cladribine(xviii)Cyclophosphamide(xix)Cyproteroneacetate(xx)Cytarabine(xxi)Dacarbazine(xxii)Dactinomycin(xxiii)Danunorubicin(xxiv)DocetaxelTrihydrate(xxv)Diethylstilbestrol-DiphosphateSodium(xxvi)DisodiumClodronatetetrahydrate(xxvii)DisodiumPamidronate(xxviii)Doxorubicin(xxix)Epirubicin(xxx)Erlotinib(xxxi)Etoposide(xxxii)Filgrastim(xxxiii)Fludarabine(xxxiv)5-Fluorouracil(xxxv)Flutamide(xxxvi)FolinicAcid,calciumsalt(xxxvii)Gemcitabine(xxxviii)Goserelin(xxxix)Granisetron(xl)Hydroxyurea(xli)Ibandronicacid(xlii)Ifosfamide(xliii)Imatinibmisilate(xliv)Irinotecan(xlv)Lenograstim(xlvi)Letrozole(xlvii)Leuprorelin(xlviii)Lomustine(xlix)Medroxyprogesterone(l)Megestrol(li)Melphalan(lii)Mercaptopurine

42

(liii)Methotrexate(liv)Mitomycine(lv)Mitoxantrone(lvi)Octreotide(lvii)Ondensetron(Iviii)Oxaliplatin(lix)Paclitaxel(lx)Pemetrexed(lxi)Procarbazine(lxii)Rituximab(Ixiii)Sorafenib(astosylate)(lxiv)Tamoxifen(lxv)6-Thioguanine(Ixvi)Topotecan(lxvii)Trastuzumab(Ixviii)Tretinoin(lxix)TriptorelinAcetate(lxx)Tropisetron(lxxi)Vinblastine(lxxii)Vincristine(lxxiii)Vinorelbine(lxxiv)ZoledronicAcid

Ixxv)Tasigna(Nilotinib) 5% Ixxvi)Temozolomide 0%20 AllmedicinesofCardiac.Anillustrativelistis

givenbelow,namely:-3004.9099 0%

(i)Abeiximab(ii)Adenosine(iii)ContrastMediaforangiographyMRI(lopamidolandlohexolInj.andetc.)(iv)Dopamine/Dobutamiune

(v)Glyceryltrinitrateinfusionortablets

(vi)IsosorbidInjection8(Mono/dinityrate)](vi)Heparin(vii)Lopromide(Ultravist)(viii)Nitroglycerinespray(ix)Nitroglycerintablets(x)Streptokinase(xi)SodiumAmidotrizoateMeglumineAmidotrizoate(Urograffin)(xii)Reteplase(Thrombolytictreatmentofsuspectedmyocardialinfarction)

[ 44 ]

43

(xiii)Urokinase21 AllmedicinesforHIV/AIDS.Anillustrativelist

isgivenbelow,namely:-3004.9099 0%

(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 Allmedicinesforthalassaemia.Anillustrativelistisgivenbelow,namely:-(i)Deferasirox(ii)Defriprone(iii)DesferrioxamineMesylate

3004.9099 0%

23. Drugusedforkidneydialysisandkidneytransplant,Hemodialysissolution/concentrateandPeritonealdialysissolution/concentrate,Listofdrugsisgivenbelow,namely:-AzathioprinBasilliximabCyclosporineDaclizumabEverolimusMuromonab-CB3MycophenolicacidMycophenolicacidanditssalts

3004.9099 0%

24 BeclomethasoneAerosol 3004.9099 0%25 CyclosporineInjection 3004.9099 0%26 CyclosporineMicroemulsionCap/Solutionand

etc3004.9099 0%

27 ErythropoietinInjection,EpoetinbetaErythopotinalpha

3004.9099 0%

44

28 IpratropiumBromideAerosol 3004.9099 0%29 SalbutamolAerosol 3004.9099 0%30 SodiumFusidateInjection 3004.9099 0%31 VancomycinChromatographicallyPurified

Injection3004.9099 0%

32 AnalgesicMedicatedPlaster 3005.9090 0%

Table D (Packing Materials/Raw Materials for Packing)


1

BloodBagsCPDA-1:WithbloodtransfusionsetpackinAluminumfoilwithset.

RespectiveHeading

0%

2 Surgicaltapeinjumborolls 3005.1010 5%3 Cetylpyridiniumchloridepad 3005.9090 5%4 Polyacrylate(AcrylicCopolymers) 3906.9090 5%5 PVCnon-toxictubing(Pharmaceutical

grade)3917.2390 5%

6 PVClayflattubematerialgrade(Pharmaceuticalgrade)

3917.3100 5%

7 Pre-printedpolypropylenetubeswithtamperproofclosures(withorwithoutdessicant)indicatingparticularsofregistereddrugandmanufacturer(Pharmaceuticalgrade)

3917.3910 5%

8 Otherself-adhesiveplates,sheets,film,foils,stripandotherflatshapesofplastic(Pharmaceuticalgrade)

3919.1090 5%

9 RigidPVCFilm(Pharmaceuticalgrade) 3920.4910 10%10 PVC/PVDC(Pharmaceuticalgrade) 3920.4990 5%11 (i)Plasticeyebaths.

(ii)Printedviskerings(Pharmaceuticalgrade)

3923.1000 5%

12 Printedpolybagsforinfusionsets(Pharmagrade)

3923.2100 5%

13 Non-toxicplasticbagsforI.V.solutionsandotherinfusions(Pharmaceuticalgrade)

3923.2900 5%

14 Plasticnebulizerordropperbottles(Pharmagrade).

3923.3090 5%

15 StopperforI.V.Solutions(Pharmaceuticalgrade).

3923.5000 5%

[ 45 ]

45

16 Pistoncaps 3926.9099 5%17 (i)13mmRubberstoppersforinjections.

(ii)20mmand32mmRubberstopperforinjections(Pharmaceuticalgrade)

4016.9990 5%

18 Collagenstrip(catgut)(Pharmaceuticalgrade)

4206.0000 5%

19 Medicalbleachedcraftpaperwithheatsealcoating(Pharmaceuticalgrade)

4810.3900 5%

20 (i)Selfadhesivepaperandpaperboard.(ii)Coldsealcoatedpaper(Pharmaceuticalgrade)

4811.4100 5%

21 Paperandpaperboardcoated,impregnatedorcoveredwithplastic(Pharmaceuticalgrade)

4811.5990 5%

41[21A PaperCoreforSurgicalTape(PharmaceuticalGrade)

4822.9000 5%

22 (i)Otherpackingcontainers,includingrecordsleeves(ii)Glassinesleeve(Pharmaceuticalgrade)

4819.5000 5%

23 Laminatedheatsealablepaper 4811.4900 5%24 Kraftpaper(waxcoated) 4811.6010 5%25 Nonwovenpaper 4811.9000 5%26 Nonwovenfabric 5603.9200 5%27 CoatedFabric 5903.9000 5%28 Emptyglassinfusionbottlewithandwithout

graduationUSPII(Pharmaceuticalgrade)7010.1000 5%

29 (i)Neutralglasscartridgeswithrubberdicesandplungersandaluminiumseals.(ii)Neutralglassvials1-2mlU.S.P-1.(iii)MouldedglassvialsU.S.P.TypeIII(forantibioticsInj-powder).(iv)GlassbottleUSPtypeI.(v)Neutral,clearglass,USPtypeI(pre-sterilized)closemouth.(vi)Mouldedglassvials(Pharmaceuticalgrade)

7010.9000 5%

46

30 (i) Aluminum foil, “printed” coated with mylarpolyesterorsurlynmonomerresinononesideandvinylcoatingontheothersideindicatingparticularsofdrugsandmanufacturers(Pharmaceuticalgrade).(ii)Aluminumfoilprinted,indicatingparticularsofdrugsandmanufacturersinrollsforwrapping.(iii)PrintedAluminiumFoilforSachet/I.V.InfusionBag](iv)PrintedAlu+Alu-ColdformingAluminiumFoilbearingtheparticularsofdrugsandmanufacturersPharmaceuticalgrade].(v)AluminiumFoilcoatedwithnucrylresinTopandbottom(vi)PrintedAluminiumBagforI.V.Solutions/Infusion

7607.19907607.2000

5%

31 (i)Anodizedaluminiumbottle.(ii)Rubberplugtearoffseal.(iii)Closinglid(aluminiumA1,Highdensitypolyethylene/polypropylene)(PhamaceuticalGrade)

7612.9090 5%

32 (i)StoppersforI.V.solutions.(ii)Tearoffaluminiumsealsforinjectables.(iii)Flipoffsealsforinjectablevials.(iv)RubberplugwithTearoffseal.(v)Closinglid(AluminiumA1.Highdensitypolyethylene/polypropylene)(Pharmaceuticalgrade)

8309.9000 5%

33 Eyelesssuturesneedles(Pharmaceuticalgrade)

9018.3200 5%

34 Non-toxicplasticbagsforI.V.solutionsofdextroseandotherinfusions(Pharmaceuticalgrade)

9018.3910 5%

[ 46 ]

47

Table E (Diagnostic Kits/Equipments)


1 4CEsTrionyx 3822.0000 5%2 5CCellcontrolLnormal 3822.0000 5%3 Albuminbcg 3822.0000 5%4 Alkalinephosphatase(Alb) 3822.0000 5%5 AmmoniaModular 3822.0000 5%6 Aslotin 3822.0000 5%7 Bilirubinkit 3822.0000 5%8 Bloodcancerkit 3822.0000 5%9 Bloodglucoseteststrips 3822.0000 5%10 Bovineprecisionmultisera 3822.0000 5%11 Breastcancerkit 3822.0000 5%12 CBCReagent(Forhematologyanalyzer)

Completebloodcountreagent3822.0000 0%

13 Cervicalcancer/HPVkit 3822.0000 5%14 Ckcreatininkinase(mb) 3822.0000 5%15 Cknac 3822.0000 5%16 Control 3822.0000 5%17 ControlSera 3822.0000 5%18 Cratininsysi 3822.0000 5%19 Crpcontrol 3822.0000 5%20 Detektiioncups 3822.0000 5%21 DNASSPDRBGenricIC 3822.0000 5%22 ElisaEcliaKit 3822.0000 0%23 Ferritinkit 3822.0000 5%24 Glulcosekit 3822.0000 5%25 HCV 3822.0000 5%26 HCVamp 3822.0000 5%27 Hcy 3822.0000 5%28 HdlCholesterol 3822.0000 5%29 Hdl/ldlchol 3822.0000 5%30 HEV(HepatitisEvirus) 3822.0000 5%31 HIVKits 3822.0000 5%32 HlaB27 3822.0000 5%33 I.C.T.(Immunochromatographickit) 3822.0000 0%34 ID-DACell 3822.0000 5%35 Ige 3822.0000 5%36 Immunoblast(westernblottest). 3822.0000 0%

48

37 InorganicPhosphoruskit 3822.0000 5%38 ISEStandard 3822.0000 5%39 Kitampliconkit(forPCR) 3822.0000 5%40 KitforvitaminB12estimation 3822.0000 5%41 Kitsforautomaticcellseparatorfor

collectionofplatelets3822.0000 0%

42 Lac 3822.0000 5%43 Lchsv 3822.0000 5%44 Ldhkit(lactatedehydrogenasekit) 3822.0000 5%45 Lipids 3822.0000 5%46 LissCoombs 3822.0000 5%47 NA/K/CL 3822.0000 5%48 Oligo 3822.0000 5%49 Pac 3822.0000 5%50 PCRkits 3822.0000 0%51 Pregnancytest 3822.0000 5%52 Proteinkit 3822.0000 5%53 Proteins 3822.0000 5%54 Reticulocytecount(control)ReticCControl 3822.0000 5%55 Ring 3822.0000 5%56 Standardorcalibrator 3822.0000 5%57 Stripsforsugartest 3822.0000 5%58 Tinaquant 3822.0000 5%59 Typhoidkit 3822.0000 5%60 U 3822.0000 5%61 U/CSF 3822.0000 5%62 Uaplus 3822.0000 5%63 UIBC(Unsaturatedironbindingcapacity) 3822.0000 5%64 Ureauvkit 3822.0000 5%65 UrineAnalysisStrips 3822.0000 5%66 Urineteststrips 3822.0000 5%67 VitrosDiagnostickit 3822.0000 5%

[ 47 ]

49

Part-III

Import of Raw Materials, Inputs for Poultry and

Textile Sector and Other Goods

The imports under this part shall be subject to following conditions, besides theconditionsspecifiedintheTablegivenbelownamely:-

(i) The designated/authorized person of the followingMinistries, or as the casemaybe,companiesshallfurnishallrelevantinformationasdetailedinthetablebelow on line to the Customs Computerized System, accessed through theuniqueusersidentifierobtainedundersection155doftheCustomsAct,1969,alongwiththepasswordthereof,namely:-

(a) Ministry of Industries, Production and Special Initiatives, in case ofimportedgoods specifiedagainstserialnumbers14ofTable;

(b) M/s LotteeChemical Pakistan Ltd, in case of imported goods specifiedagainstserialnumber15ofTable;

(c) MinistryofLivestockandDairyDevelopment,incaseofgoods,specifiedagainstserialnumber12ofTable.

(ii) TheimportershallfiletheGoodsDeclarationonlinethroughPakistanCustomsComputerizedSystemwhere operational, and througha normalhard copy inthe Collectorates/Custom-stations, in which the Pakistan CustomsComputerizedSystemisnotoperationalasyet.

(iii) InalreadycomputerizedCollectoratesandCustom-stationswheretheCustomsComputerized System is not yet operational, the Director Reforms andAutomationoranyotherauthorizedofficershall feed the requisite informationabout clearance/release of goods under this notification in the CustomsComputerizedSystemondailybasis,andthedataobtainedfromtheCustom-stations,whichhavenotyetbeencomputerized,onweeklybasis.

Table

Sr. No. Description PCT Code Customs duty (%)

Condition

1 Fresh and Dry Fruits fromAfghanistan

08.00 5% Of AfghanistanoriginandimportedfromAfghanistan

50

2 Wheat 10.01 0% Nil

3 CaneSugar 1701.13001701.1400

0% If imported byprivatesector

4 BeetSugar 1701.1200 0% If imported byprivatesector

5 Whitecrystallinecanesugar 1701.9910 0% Nil6 Whitecrystallinebeetsugar 1701.9920 0% Nil7 Soyabeanmeal 2304.0000 5% Nil8 Growthpromoterpremix 2309.9020 5% Nil9 Vitaminpremix 2309.9020 5% Nil10 CholineChloride 2309.9020 5% Nil11 Mineralpremix 2309.9020 5% Nil12 CattleFeedPremix 2309.9020 5% Thisfacilityshallbe

availablefordairysector,subjecttocertificationbythe

MinistryofLivestockandDairy

Development.13 VitaminB12(feedgrade) 2309.9090 5% Nil14 VitaminH2(feedgrade) 2309.9090 5% Nil15 FishFeed 2309.9090 5% Nil16 Poultryfeedpreparation

(coccidiostats)2309.9090 5% Nil

17 CalfMilkReplacer(CMR)(colordyed)

2309.9090 5% Thisfacilityshallbeavailablefordairysector,subjecttocertificationbythe

MinistryofLivestockandDairy

Development.18 HighSpeedDiesel 2710.1931 7.50% Nil19 Phosphoricacid 2809.2010 0% Ifimportedbythe

PhosphaticFertilizerIndustry,notifiedbytheMinistryofIndustries.

20 Paraxylene,Aceticacid

2902.43002915.2100

0% IfimportedbyM/s.LotteeChemicalPakistanLtd

21 PTA 2917.3610 4% Nil22 Concenstrated

Coccidiostats2933.3990 5% Nil

23 Furazolidone(feedgrade) 2934.9910 5% Nil

[ 48 ]

51

24 Poultryvaccines 3002.3000 5% Nil25 Anticoccidalnamely

Amprolium,Diaverdine,Decoquinate,Furaltadone,Menadione,Sodaluminium,Pyrimethamine,Toltrazuril

3004.3900 5% Nil

26 Sulphadimerzine(mixtureformwithanyotheranticoccidial)

3004.3900 5% Nil

27 Sulphaqunoxaline(mixtureformwithanyotheranticoccidial)

3004.3900 5% Nil

28 Productsregisteredundertheagriculturepesticidesordinance,1971

3808.9170 0% Nil

29 Otherpesticides 3808.9199 0% Nil30 Herbicides,anti-sprouting

productsandplantgrowthregulators

3808.9310 0% Nil

31 Herbicides,anti-sproutingproductsandplantgrowthregulators

3808.9390 0% Nil

32 Other 3808.9990 0% Nil33 PetResinYarnGrade 3907.6010 4% Nil34 PetResinFilmGrade 3907.6020 8.5% Ifimportedby

BOPETFilmManufacturers.

35 PetResinBottleGrade 3907.6090 8.5% Nil36 Polyamide-6,-11,-12,-6,6,

-6,9,-6,10or-6,123908.1000 3% Nil

37 Otherpolyamidesinprimaryform

3908.9000 3% Nil

38 Containing85%ormorebyweightofwooloroffineanimalhair

5109.1000 9% Nil

39 Otheryarnofwoolorfineanimalhair

5109.9000 9% Nil

40 Sewingthreadofsyntheticfilaments,whetherornotputupforretailsale,Hightenacityyarnofnylonorotherpolyamides

5401.1000 9% Nil

41 Ofaramids 5402.1100 9% Nil42 Other 5402.1900 9% Nil43 Texturedyarnofnylonor

otherpolyamides,5402.3100 9% Nil

52

measuringpersingleyarnnotmorethan50tex

44 Texturedyarnofnylonorotherpolyamides,measuringpersingleyarnmorethan50tex

5402.3200 9% Nil

45 Texturedyarnofpolypropylene

5402.3400 9% Nil

46 Otheroftexturedyarn,Otheryarn,single,untwistedorwithatwistnotexceeding50turnspermeter.

5402.3900 9% Nil

47 Yarnofnylonorotherpolyamides

5402.4500 7% Nil

48 Yarnofpolypropylene 5402.4800 9% Nil49 OtherYarn,single,witha

twistexceeding50turnspermeter:

5402.4900 9% Nil

50 OtherYarn,multiple(folded)orcabled:

5402.5900 9% Nil

51 Ofnylonorotherpolyamides

5402.6100 9% Nil

52 OtherYarn 5402.6900 9% Nil53 Hightenacityyarnof

viscoserayon5403.1000 9% Nil

54 yarnofviscoserayon,untwistedorwithatwistnotexceeding120turnspermeter

5403.3100 5% Nil

55 Ofcelluloseacetate 5403.3300 9% Nil56 Other 5403.3990 9% Nil57 Ofcelluloseacetate 5403.4200 9% Nil58 Other 5403.4900 9% Nil59 Elastomeric 5404.1100 9% Nil60 Ofpolypropylene 5404.1200 9% Nil61 Otheryarn 5404.1900 9% Nil62 Stripandlike 5404.9000 9% Nil63 Artificialmonofilamentof67

decitexormoreandofwhichnocross-sectionaldimensionexceeds1mm;stripandthelike(forexample,artificialstraw)ofartificialtextilematerialsofanapparentwidthnot

5405.0000 9% Nil

[ 49 ]

53

exceeding5mm.64 Syntheticfilamentyarn 5406.0000 9% Nil65 Artificialfilamentyarn 5406.0000 9% Nil66 Ofpolyesters 5501.2000 6.5% Nil67 Acrylicormodacrylic 5501.3000 6.5% Nil68 Ofpolypropylene 5501.4000 6.5% Nil69 Filamenttowofother

polymers5501.9000 6.5% Nil

70 Artificialfilamenttow 5502.0090 6.5% Nil71 Ofpolyestersnotexceeding

2.22decitex5503.2010 6% Nil

72 Ofotherpolyester 5503.2090 6% Nil73 Acrylicormodacrylic 5503.3000 6.5% Nil74 Ofpolypropylene 5503.4000 6.5% Nil75 Othersyntheticstaplefibre 5503.9000 6.5% Nil76 Ofsyntheticfibers 5505.1000 6.5% Nil77 Ofartificialfibers 5505.2000 6.5% Nil78 Ofpolyesters 5506.2000 6.5% Nil79 Acrylicormodacrylic 5506.3000 6.5% Nil80 Othersyntheticstaplefibre 5506.9000 6.5% Nil81 Singleyarn 5509.1100 9% Nil82 Multiple(folded)orcabled

yarn5509.1200 9% Nil

83 Singleyarn 5509.3100 9% Nil84 Multiple(folded)orcabled

yarn5509.3200 9% Nil

85 Singleyarn 5509.4100 9% Nil86 Multiple(folded)orcabled

yarn5509.4200 9% Nil

87 Mixedmainlyorsolelywithwoolorfineanimalhair

5509.6100 9% Nil

88 Mixedmainlyorsolelywithcotton

5509.6200 9% Nil

89 Otheryarnofacrylicormodacrylicstaplefibers

5509.6900 9% Nil

90 Mixedmainlyorsolelywithwoolorfineanimalhair

5509.9100 9% Nil

91 Mixedmainlyorsolelywithcotton

5509.9200 9% Nil

92 Otheryarn 5509.9900 9% Nil93 Singleyarn 5510.1100 9% Nil94 Multiple(folded)orcabled

yarn5510.1200 9% Nil

95 Otheryarn,mixedmainlyorsolelywithwoolorfine

5510.2000 9% Nil

54

animalhair96 Otheryarn,mixedmainlyor

solelywithcotton5510.3000 9% Nil

97 Otheryarn 5510.9000 9% Nil98 Ofartificialstaplefibers 5511.3000 9% Nil99 Silver 71.06 0% Nil100 Gold 71.08 0% Nil101 Defence stores, excluding

those of the NationalLogisticCell

93.00&Respectiveheadings

10% If imported by theFederal Governmentfor the use ofDefence Servicesprovided that thegoodshavenotbeenimported against theforeign exchangeallocation of theDefenceDepartment.

Part-IV

Miscellaneous

S. No.

DESCRIPTION PCT CODE Customs duty (%)

1 Potatoes 0701.9000 02 Tomatoes,freshorchilled. 0702.0000 03 Onionsandshallots 0703.1000 04 Garlic 0703.2000 05 Cauliflowersandheadedbroccoli 0704.1000 06 Peas(Pisumsativum) 0713.1000 07 Grams(drywhole) 0713.2010 08 Gramssplit 0713.2020 09 Other 0713.2090 010 BeansofthespeciesVignamungo(L.)Hepperor

Vignaradiata(L.)Wilczek0713.3100 0

11 Smallred(Adzuki)beans(Phaseolusorvignaangularis)

0713.3200 0

12 Kidneybeans,includingwhitepeabeans(Phaseolusvulgaris)

0713.3300 0

13 Bambarabeans(VignasubterraneaorVoandzeiasubterranea)

0713.3400 0

14 Cowpeas(Vignaunguiculata) 0713.3500 015 Greenbeans(drywhole) 0713.3910 0

[ 50 ]

55

16 Greenbeans(split) 0713.3920 017 Other 0713.3990 018 Drywhole 0713.4010 019 Split 0713.4020 020 Broadbeans(Viciafabavar.major)andhorse

beans(Viciafabavar.equina,Viciafabavar.minor)

0713.5000 0

21 Pigeonpeas(Cajanuscajan) 0713.6000 022 Blackmatpe(drywhole) 0713.9010 023 Mashdrywhole 0713.9020 024 Mashsplitorwashed 0713.9030 025 Other 0713.9090 026 Petroleumoilsandoilsobtainedfrombituminous

minerals,crude2709.0000 0

27 Motorspirit 2710.1210 028 Aviationspirit 2710.1220 029 Spirittypejetfuel 2710.1230 030 Kerosene 2710.1911 031 J.P.1 2710.1912 032 J.P.4 2710.1913 033 Other 2710.1919 034 Lightdieseloil 2710.1921 035 Furnaceoil 2710.1941 036 Spinfinishoil 2710.1998 037 Naturalgas 2711.1100 038 Propane 2711.1200 039 Butanes 2711.1300 040 Ethylene,propylene,butyleneandbutadiene 2711.1400 0

41 L.P.G. 2711.1910 042 Naturalgas 2711.2100 043 Ethyleneglycol(ethanediol)(MEG) 2905.3100 044 Urea,whetherornotinaqueoussolution 3102.1000 0

45 Ammoniumsulphate 3102.2100 046 Other 3102.2900 047 Ammoniumnitrate,whetherornotinaqueous

solution3102.3000 0

48 Mixturesofammoniumnitratewithcalciumcarbonateorotherinorganicnonfertilisingsubstances

3102.4000 0

49 Crude 3102.5010 0

56

50 Other 3102.5090 051 Doublesaltsandmixturesofcalciumnitrateand

ammoniumnitrate3102.6000 0

52 Mixturesofureaandammoniumnitrateinaqueousorammoniacalsolution

3102.8000 0

53 Other,includingmixturesnotspecifiedintheforegoingsubheadings

3102.9000 0

54 Superphosphates 3103.1000 055 Other 3103.9000 056 Potassiumchloride 3104.2000 057 Potassiumsulphate 3104.3000 058 Other 3104.9000 059 GoodsofthisChapterintabletsorsimilarforms

orinpackagesofagrossweightnotexceeding10kg

3105.1000 0

60 Mineralorchemicalfertiliserscontainingthethreefertilisingelementsnitrogen,phosphorusandpotassium

3105.2000 0

61 Diammoniumhydrogenorthophosphate(diammoniumphosphate)

3105.3000 0

62 Ammoniumdihydrogenorthophosphate(monoammoniumphosphate)andmixturesthereofwithdiammoniumhydrogenorthophosphate(diammoniumphosphate)

3105.4000 0

63 Containingnitratesandphosphates 3105.5100 064 Other 3105.5900 065 Mineralorchemicalfertiliserscontainingthetwo

fertilisingelementsphosphorusandpotassium3105.6000 0

66 Other 3105.9000 067 HolyQuran(Arabictextwithorwithout

translation)4901.9910 0

68 DigitalQuran 8523.8050 0”.

[ 51 ]

THE FIFTH SCHEDULESee section 4

Serial No. Description (1) (2)

1. (i)Supply,repairormaintenanceofanyshipwhichisneither; (a) ashipofgrosstonnageoflessthan15LDT;nor (b) ashipdesignedoradaptedforuseforrecreationorpleasure.(ii) Supply,repairormaintenanceofanyaircraftwhichisneither; (a) anaircraftofweight-lessthan8000kilograms;nor (b) anaircraftdesignedoradaptedforuseforrecreationorpleasure.(iii) Supplyofsparepartsandequipmentforshipsandaircraftfallingunder(i)and(ii)above.(iv) Supplyofequipmentandmachineryforpilotage,salvageortowageservices.(v) Supplyofequipmentandmachineryforairnavigationservices.(vi) Supplyofequipmentandmachineryforotherservicesprovidedforthehandlingofshipsoraircraftinaportor

CustomsAirport.

2. Supplytodiplomats,diplomaticmissions,privilegedpersonsandprivilegedorganizationswhicharecoveredundervariousActs,Orders,Rules,RegulationsandAgreementspassedbytheParliamentorissuedoragreedbytheGovernmentofPakistan.

3. Suppliestodutyfreeshops,providedthatincaseofclearancefromdutyfreeshopsagainstvariousbaggagerulesissuedundertheCustomsAct,1969,(IVof1969),thesuppliesfromdutyfreeshopsshallbetreatedasimportforthepurposeoflevyofsalestax.

4. Suppliesagainstinternationaltenders.

5. Suppliesofrawmaterials,componentsandgoodsforfurthermanufactureofgoodsintheExportProcessingZone.

6. SuppliesofsuchlocallymanufacturedplantandmachinerytotheExportProcessingZonesandtopetroleumandgassectorExplorationandProductioncompanies,theircontractorsandsub-contractorsasmaybespecifiedbytheFederalGovernment,bynotificationintheofficialGazette,subjecttosuchconditionsandrestrictionsasmaybespecifiedinsuchnotification.

7. SuppliesmadetoexportersundertheDutyandTaxRemissionRules,2001subjecttotheobservanceofproce-dures,restrictionsandconditionsprescribedtherein.

[ 52 ]

8. ImportsorsuppliesmadetoGawadarSpecialEconomicZone,excludingvehiclesfallingunderheading87.02ofthePakistanCustomsTariff,subjecttosuchconditions,limitationsandrestrictionsastheCentralBoardofRev-enuemayimpose.

9. Goodsexemptedundersection13,ifexportedbyamanufacturerwhomakeslocalsuppliesofbothtaxableandexemptgoods.

10. PetroleumCrudeOil(PCTheading2709.0000).

11. Rawmaterials,components,sub-componentsandparts,ifimportedorpurchasedlocallyforuseinthemanufac-turingofsuchplantandmachineryasischargeabletosalestaxattherateofzeropercent,subjecttothecon-ditionthattheimporterorpurchaserofsuchgoodsholdsavalidsalestaxregistrationshowinghisregistrationcategoryas“manufacturer”;andincaseofimport,alltheconditions,restrictions,limitationsandproceduresasareimposedbyNotificationundersection19oftheCustomsAct,1969(IVof1969),shallapply.

12. Thefollowinggoodsandtherawmaterials,packingmaterials,sub-components,components,sub-assembliesandassembliesimportedorpurchasedlocallyforthemanufactureofthesaidgoods,subjecttotheconditions,limitationsandrestrictionsasspecifiedinChapterXIVoftheSalesTaxSpecialProcedureRules,2007:–

(i)Colorsinsets(PCTheading3213.1000) (ii)Writing,drawingandmarkinginks(PCTheading3215.9010and3215.9090) (iii)Erasers(PCTheading4016.9210and4016.9290) (iv)Exercisebooks(PCTheading4820.2000) (v)Pencilsharpeners(PCTheading8214.1000) (vi)Geometryboxes(PCTheading9017.2000) (vii)Pens,ballpens,markersandporoustippedpens(PCTheading96.08) (viii)Pencilsincludingcolorpencils(PCTheading96.09) (ix)Milkincludingflavoredmilk(PCTheading04.01and0402.9900) (x)Yogurt(PCTheading0403.1000) (xi)Cheese(PCTheading0406.1010) (xii)Butter(PCTheading0405.1000) (xiii)Cream(PCTheading04.01and04.02) (xiv)Desighee(PCTheading0405.9000) (xv)Whey(PCTheading04.04) (xvi)Milkandcream,concentratedandaddedsugarorothersweeteningmatter(PCTheading0402.1000) (xvii)Preparationsforinfantuseputupforretailsale(PCTheading1901.1000) (xviii)Fatfilledmilk(PCTheading1901.9090) (xix)Bicycles(PCTheading87.12).”;

[ 53 ]

AMENDMENTS IN SIXTH SCHEDULE OF SALES TAX ACT

[Table 1]

24. Edible oils and vegetable ghee, including cooking oil, on which Federal Excise Duty is charged, levied and collected by a registered manufacturer or importer as if it were a tax payable under section 3 of the Act.

Explanation.– Exemption of this entry shall not be available to distributors, wholesalers or retailers.

1507.9000, 1508.9000, 1509.1000, 1509.9000, 1510.0000, [***],1511.1000, 1511.9020, 1511.9030, 1512.1900, 1513.1900, 1513.2900, 1514.1900, 1514.9900, 1515.2900, 1515.5000, 1516.2010, 1516.2020, 1517.1000, 1517.9000 and 1518.0000.

59. Artificial kidneys, eye cornea, hemodialysis machines, hemodialyzers , A.V. fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis and reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheter for renal failure patient and peritoneal dialysis solution, cochlear implants system, and angioplasty equipment (balloons, catheters, wires and stents), subject to the similar conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on these goods under the Customs Act, 1969 (IV of 1969).

99.24, 99.25 and 99.37, 99.38


[ 54 ]

NEW ADDITIONS IN THE SIXTH SCHEDULE [Table-1]

12

(b) againstS.No.59,incolumn(2)aftertheword, “solution” ,

the comma and words “, cochlear implants system”, and

in column (3), after the figure “99.25”, the comma and

figure “, 99.37” shall respectively be inserted; and

(c) after serialnumber71and theentries relating thereto in

columns(2)and(3),thefollowingnewserialnumbersand

entriesrelatingtheretoshallbeadded,namely:-

“72 Uncookedpoultrymeat 02.07

73 Milkandcream 04.01and

04.02

74 Flavoredmilk 0402.9900

and22.02

75 Yogurt 0403.1000

76 Whey 04.04

77 Butter 0405.1000

78 Desighee 0405.9000

79 Cheese 0406.1010

80 Processedcheesenotgratedor

powdered

0406.3000

81 Cottonseed 1207.2000

82 Frozen,preparedorpreserved

sausagesandsimilarproductsof

poultrymeatormeatoffal

1601.0000

13

83 Meatandsimilarproductsof

preparedfrozenorpreservedmeat

ormeatoffalofalltypesincluding

poultrymeatandfish

1602.3200,

1602.3900,

1602.5000,

1604.1100,

1604.1200,

1604.1300,

1604.1400,

1604.1500,

1604.1600,

1604.1900,

1604.2010,

1604.2020,

1604.2090,

1604.3000

84 Preparationsforinfantuse,putup

forretailsale

1901.1000

85 Fatfilledmilk 1901.9090

86 Coloursinsets(Postercolours) 3213.1000

87 Writing,drawingandmarkinginks 3215.9010

and

3215.9090

88 Erasers 4016.9210

[ 55 ]

14

and

4016.9290

89 Exercisebooks 4820.2000

90 Pencilsharpeners 8214.1000

91 Energysaverlamps 8539.3910

92 Sewingmachinesofthehousehold

type

8452.1010

and

8452.1090

93 Bicycles 87.12

94 Wheelchairs 8713.1000

and

8713.9000

95 Vesselsforbreakingup 89.08

96 Other drawing, marking out or

mathematical calculating

instruments(geometrybox)

9017.2000

97 Pensandballpens 96.08

98 Pencilsincludingcolourpencils 96.09

99 Compost (non-chemical fertilizer)

producedandsuppliedlocally

Respective

headings

100 Constructionmaterials toGawadar

Export Processing Zone’s investors

and to Export Processing Zone

Respective

headings

15

Gawadar for development of

Zone’s infrastructure.

101 Raw and pickled hides and skins,

wet blue hides and skins, finished

leather, and accessories,

components and trimmings, if

imported by a registered leather

goods manufacturer, for the

manufacture of goods wholly for

export, provided that conditions,

procedures and restrictions laid

down in rules 264 to 278 of the

Customs Rules, 2001 are duly

fulfilledandcompliedwith.

Respective

headings

102 Machinery, equipment and

materials imported either for

exclusive use within the limits of

Export Processing Zone or for

making exports therefrom, and

goods imported for warehousing

purpose in Export Processing

Zone,subjecttotheconditionsthat

such machinery, equipment,

Respective

headings

[ 56 ]

16

materials and goods are imported

by investors of Export Processing

Zones, and all the procedures,

limitations and restrictions as are

applicableonsuchgoodsunderthe

Customs Act, 1969 (IV of 1969)

and rules made thereunder shall

mutatis mutandis,apply.

103 Importandsupplythereof,uptothe

year 2020, of ships of gross

tonnageoflessthan15LDTandall

floating crafts including tugs,

dredgers,surveyvesselsandother

specialized crafts purchased or

bare-boat chartered by a Pakistan

entity and flying the Pakistan flag,

except ships or crafts acquired for

demolition purposes or are

designed or adapted for use for

recreation or pleasure purposes,

subject to the condition that such

shipsorcraftsareusedonlyforthe

purpose for which they were

Respective

headings

17

procured,andincasesuchshipsor

crafts are used for demolition

purposes within a period of five

yearsof theiracquisition,sales tax

applicabletosuchshipspurchased

for demolition purposes shall be

chargeable.

104 Substances registered as drugs

undertheDrugsAct,1976(XXXIof

1976) and medicaments as are

classifiableunderChapter30ofthe

FirstSchedule to theCustomsAct,

1969 (IV of 1969) except the

following, even if medicated or

medicinalinnature,namely:-

(a) filled infusion solution bags

imported with or without

infusiongivensets;

(b) scrubs, detergents and

washingpreparations;

(c) softsoaporno-soapsoap;

(d) adhesiveplaster;

(e) surgicaltapes;

Respective

headings

[ 57 ]

18

(f) liquidparaffin;

(g) disinfectants;and

(h) cosmetics and toilet

preparations.

105 Raw materials for the basic

manufacture of pharmaceutical

active ingredients and for

manufacture of pharmaceutical

products, provided that in case of

import, only such raw materials

shallbeentitledtoexemptionwhich

are liable to customs duty not

exceeding ten per cent advalorem,

either under the First Schedule to

theCustomsAct,1969(IVof1969)

orunderanotificationissuedunder

section19thereof.

Respective

headings

106 ImportofHalaledibleoffalof

bovineanimals.

0206.1000,

0206.2000,

0206.8000

and

0206.9000

107 Importandsupplyofiodizedsalt

19

bearingbrandnamesand

trademarkswhetherornotsoldin

retailpacking.

108 Componentsorsub-componentsof

energysaverlamps,namely:-

(a)ElectronicCircuit

(b)PlasticCaps(UpperandLower)

(c)BaseCapsB22andE27

(d)TungstenFilaments

(e)Lead-in-wire

(f)FluorescentPowder(TriBand

Phospher)

(g)AdhesiveAdditive

(h)Al-OxideSuspension

(i)CappingCement

(j)StampPadInk

(k)GutterforSuspension

8539.9040

8539.9040

8539.9040

8539.9040

8539.9040

3206.5010

3824.9099

3824.9099

3214.1050

3215.9010

2850.0000

109 Goods imported temporarily with

aviewtosubsequentexportation,

as concurred by the Board,

includingpassenger service item,

provision and stores of Pakistani

Airlines.

Respective

headings

[ 58 ]

20

110 The following items with

dedicated use of renewable

source of energy like solar and

wind, subject to certification by

the Alternative Energy

Development Board (AEDB),

Islamabad:-

(a) SolarPVpanels;

(b) LVDinductionlamps;

(c) SMD, LEDs with or without

ballast, with fittings and

fixtures;

(d) Wind turbines including

alternatorsandmast;

(e) Solartorches;

(f) Lanterns and related

instruments;

(g) PV modules along with

relatedcomponents, including

invertors, charge controllers

andbatteries.

8541.5000

8539.3990

9405.1090

8502.3100

8513.1040

8513.1090

8541.4000,

8504.4090,

9032.8990

and

8507.0000

111 Whitecrystallinesugar 1701.9910

and

21

1701.9920

112 Following cardiology/cardiac

surgery, neurovascular,

electrophysiology, endosurgery,

endoscopy, oncology, urology,

gynaecology, disposables and

otherequipment:-

A. ANGIOPLASTY

PRODUCTS

1. CoronaryArteryStents

2. DrugsElutingCoronary

ArteryStents

3. CoronaryArtery

DilatationCatheters

(Balloons)

4. PTCAGuideWire

5. PTCAGuiding

Catheters

6. InflationDevices/Priority

Packs

B. ANGIOGRAPHY

PRODUCTS

1. Angiography

Respective

headings

[ 59 ]

22

Catheters

2. Sheaths

3. GuideWires

4. ContrastLines

5. PressureLines

6. Mannifolds

C. CONTRAST MEDIA FOR

ANGIOGRAPHY/

ANGIOPLASTY

1. Angiography

Accessories

2. ASDClosureDevices

3. ASDDelivery

Systems

4. VSDClosureDevices

5. VSDDeliverySystem

6. GuideWires

7. SizingBalloons

8. SizingPlates

9. PDAClosureDevices

10. PDADeliverysystem

D. TEMPORARY

PACEMAKERS (with leads,

23

connectorsandaccessories)

E. PERMANENT

PACEMAKER (with leads,


F. HEART FAILURE DEVICES

(with leads, connectors and

accessories)

G. IMPLANTABLE

CARDIOVERTES (with leads,


H. CARDIAC

ELECTROPHYSIOLOGY

PRODUCTS

1. Electrophysiology

catheters


cables


connectors

I. LEAR CARDIOLOGY

PRODUCTS

1. Radioactiveisotopes

2. Coldkits(Cardioloite

[ 60 ]

24

MAA,DTPAetc)

J. CARDIAC SURGERY

PRODUCTS

1. Oxygenators

2. Cannulas

3. ProstheticHeart

Valves

4. LuminalShuntsfor

heartsurgery

5. Artificiallimbsand

appliances

K. EQUIPMENT

1. CardiacAngiography

Machine

2. Echocardiography

Machines

3. ETTMachines

4. GammaCamerafor

Nuclearcardiology

studies

L. PERIPHERAL

INTERVENTIONS EQUIPMENT

Disposables and other equipment

25

for peripheral interventions

including stents (including carotid

andwallstents),balloons,sheaths,

catheters, guide wires, filter wires

coils, needles, valves (including

rotating homeostatic valves),

connectingcables,inflationdevices

adaptors.

113 High Efficiency Irrigation

Equipment.

(Ifusedforagriculturesector)

1) Submersible pumps (up to

75lbsandhead150meters)

8413.7010

2) Sprinklers including high

and low pressure (center pivotal)

system, conventional sprinkler

equipment, water reel traveling

sprinkler, dripor trickle irrigation

equipment, mint irrigation sprinkler

system.

8424.8100

8424.2010

3) Air release valves, pressure

gauges, water meters, back flow

preventers, and automatic

8481.1000,

8481.3000,

9026.2000,

[ 61 ]

26

controllers. 9032.8990

114 Green House Farming and Other

GreenHouseEquipment.

(Ifusedforagriculturesector)

1) Tunnelfarmingequipment. 8430.3100,

8430.3900

2) Green houses

(prefabricated).

9406.0010

115

.

Plant, machinery and equipment

imported for setting up fruit

processing and preservation units

in Gilgit-Baltistan, Balochistan

Province and Malakand Division

subjecttothesameconditionsand

procedure as are applicable for

importofsuchplant,machineryand

equipmentunder theCustomsAct,

1969(IVof1969).

Respective

headings

116

.

Plant, machinery and equipment

importedforsettingupindustriesin

FATA subject to the same

conditions and procedure as are

applicable for importof suchplant,

Respective

headings.”;

27

machinery and equipment under

the Customs Act, 1969 (IV of

1969).

(ii) inTable-2,incolumn(1),–

(a) against serial number 3, for theentry in column (2), the

followingshallbesubstituted,namely:-

“Supplies made by cottage industry.”;

(b) after thealreadyomitted serial number12, the following

new serial numbers and entries relating thereto shall be

added,namely:-

“13 Reclaimed lead, if supplied

torecognizedmanufacturers

ofleadbatteries

Respective

headings

14 Wastepaper Respective

headings

15 (a) Sprinkler

Equipment

(b) DripEquipment

(c) Spray Pumps and

nozzles

Respective

headings

16 Raw cotton and ginned

cotton

Respective

headings.”; and

[ 62 ]


[Table-2]

24. Supplies made by (a) cottage industry; and (b) retailers whose annual turnover from supplies, whether taxable or otherwise, made in any tax period during the last twelve months ending any tax period does not exceed rupees five million.

Respective headings.

NEW ITEMS ADDED IN THE SIXTH SCHEDULE [Table-2] FROM S NO. 13 TO S NO. 16

Add from Page 26 of finance act.

27



1969).







added,namely:-



ofleadbatteries

Respective

headings


headings

15 (a) Sprinkler

Equipment

(b) DripEquipment

(c) Spray Pumps and

nozzles

Respective

headings


cotton

Respective

headings.”; and

27



1969).







added,namely:-



ofleadbatteries

Respective

headings


headings

15 (a) Sprinkler

Equipment

(b) DripEquipment

(c) Spray Pumps and

nozzles

Respective

headings


cotton

Respective

headings.”; and

NEW ADDITION IN THE SIXTH SCHEDULE OF SALES TAX ACT, 1990 [Table-2]

[ 63 ]

28

(iii) after Table-2, amended as aforesaid, the following new Table

shallbeadded,namely:-

“Table-3

The plant, machinery, equipment and apparatus, including

capital goods, specified in column (2) of the Annexure below,

falling under the HS Codes specified in column (3) of that

Annexure,shallbeexempt fromthewholeofsales tax,subject

to the following conditions, besides the conditions specified in

column(4)oftheAnnexure,namely:-

(i) the imported goods as are not listed in the locally

manufactured items,notified throughaCustomsGeneral

Order issued by the Board from time to time or, as the

case may be, certified as such by the Engineering

DevelopmentBoard.Thisconditionshall,however,notbe

applicable in respect of S. Nos. 1, 13, and 15 of the

Annexure;and forsuchmachinery,equipmentandother

capital goods imported as plant for setting up of a new

industrial units provided the imports are made against

valid contract(s) or letter(s) of credit and the total C&F

valueofsuchimportsfortheproject isUS$50millionor

above;

29

(ii) except for S. No. 9 and 14 of the Annexure, the Chief

Executive,orthepersonnextinhierarchydulyauthorized

bytheChiefExecutiveorHeadoftheimportingcompany

shall certify in the prescribedmanner and format as per

Annex-A that the imported items are the company’s

bonafide requirement. He shall furnish all relevant

information online to Pakistan Customs Computerized

SystemagainstaspecificuserIDandpasswordobtained

undersection155DoftheCustomsAct,1969.Inalready

computerized Collectorates or Customs stations where

the Pakistan Customs Computerized System is not

operational, the Project Director or any other person

authorized by theCollector in this behalf shall enter the

requisite information in the Pakistan Customs

ComputerizedSystemondailybasis,whereasentryofthe

data obtained from the customs stationswhich havenot

yet been computerized shall be made on weekly basis;

and

(iii) incaseofpartialshipmentsofmachineryandequipment

for setting up a plant, the importer shall, at the time of

arrivaloffirstpartialshipment,furnishcompletedetailsof

the machinery, equipment and components required for

[Table-3]

[ 64 ]30

thecompleteplant,dulysupportedbythecontract,layout

plananddrawings:

Explanation.- For the purpose of Table-3, capital goods

mean any plant, machinery, equipment, spares and

accessories, classified in Chapters 84, 85 or any other

chapterofthePakistanCustomsTariff,requiredfor-

(a) the manufacture or production of any goods and

includesrefractorybricksandmaterialsrequiredfor

setting up a furnace, catalysts, machine tools,

packagingmachinery andequipment, refrigeration

equipment,powergeneratingsetsandequipment,

instrumentsfortesting,researchanddevelopment,

qualitycontrol,pollutioncontrolandthelike;or

(b) use in mining, agriculture, fisheries, animal

husbandry,floriculture,horticulture, livestock,dairy

andpoultryindustry.

ANNEXURE

S.

No

Description PCT

heading

Conditions

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

1. Machineryandequipment

forinitialinstallation,

balancing,modernization,

Respective

Headings

Nil

31

replacementorexpansion

ofdesalinationplants,coal

firingsystem,gas

processingplantsandoil

andgasfieldprospecting.

2.

Following machinery,

equipment,apparatus,and

medical, surgical, dental

and veterinary furniture,

materials, fixtures and

fittings imported by

hospitals and medical or

diagnosticinstitutes:-

Locally manufactured goods of

description as specified in

column (2) and pre-fabricated

buildings can also be imported

upon fulfillmentof the following

conditions, namely:- (a) The

project requirement shall be

approved by the Board of

Investment (BOI). The

authorized officer of BOI shall

certify the item wise

requirementoftheprojectinthe

prescribed format and manner

as per Annex-B and shall

furnish all relevant information

Online to Pakistan Customs

ComputerizedSystemagainsta

specific user ID and password

A.Medical Equipment.

1)Dentistchairs 9402.1010

2)Medicalsurgicaldental

orveterinaryfurniture

9402.9090

3)OperatingTable. 9402.9010

4)OperatingLights. 9018.9090

5)EmergencyOperating

Lights.

9405.4090

6)HospitalBedswith

mechanicalfittings

9402.9020

[ 65 ]32

7)Gymnasiumequipment. 9506.9100 obtainedunderSection155Dof


1969);

(b) the exception shall be

available on one time basis for

setting up of new projects and

expansionofexistingones,and

shall not be available on the

spareparts.

(c)onlythoseimportersshallbe

eligible to avail the aforesaid

exception whose cases are

recommendedandforwardedby

BOItoFBR;

(d) the goods shall not be sold

orotherwisedisposedofwithout

prior approval of the FBR and

the payment of customs-duties

and taxes at statutory rates be

leviable at the time of import.

Breachofthisconditionshallbe

8)CoolingCabinet. 8418.5000

9)RefrigeratedLiquid

Bath.

3824.9099

10)ContrastMedia

Injections(forusein

Angiography&MRIetc).

3822.0000

11)BreathingBags. 9020.0020

12)Automaticbloodcell

counter.

9018.9090

13).AutomaticCell

Separatorforpreparation

ofplatelets.

9018.9090

B. Cardiology/Cardiac

Surgery Equipment

1)Cannulas. 9018.3940

2)Manifolds. 8481.8090

3)Intravenouscannulai.v.

catheter.

9018.3940

C. Disposable Medical

Devices

1)Self-disablingsafety

sterilesyringes.

9018.3110

33

2)Insulinsyringes. 9018.3110 construed as a criminal offence

under the Customs Act, 1969

(IVof1969)

3)Burettes. 7017.9000

E. Other Related

Equipments

1)Fireextinguisher. 8424.1000

2)Fixtures&fittingsfor

hospitals

Respective

Headings

3.

1.Machinery,equipment,

materials,capitalgoods,

specializedvehicles(4x4

non-luxury)i.e.singleor

doublecabinpickups,

accessories,spares,

chemicalsand

consumablesmeantfor

mineconstructionphaseor

extractionphase.

Respective

Headings

2.Constructionmachinery,

equipmentandspecialized

vehicles,excluding

passengervehicles,

importedontemporary

basisasrequiredformine

Respective

Headings

[ 66 ]34

constructionorextraction

phase.

4.

Coalminingmachinery,

equipment,spares,

includingvehiclesforsite

usei.e.singleordouble

cabinpick-ups,imported

forTharCoalField.

Respective

Headings

This concession shall be

available to those mining

companies or their authorized

operators or contractors who

hold permits, licenses, leases

and who enter into agreements

withtheGovernmentofPakistan

oraProvincialGovernment.

The goods shall not be sold or

otherwise disposed of without

prior approval of theBoardand

the payment of customs duties

andtaxesleviableatthetimeof

import.Theseshall,however,be

allowed to be transferred to

otherentitledminingcompanies

withpriorapprovaloftheBoard.

35

5.

1. Machinery, equipment

andsparesmeantforinitial

installation, balancing,

modernization,

replacement or expansion

of projects for power

generation through oil,

gas, coal, wind and wave

energy including under

construction projects,

which entered into an

implementation agreement

with the Government of

Pakistan.



vehicles, excluding

passenger vehicles,

imported on temporary

basis as required for the

constructionofproject.

Respective

Headings

(i)Thisconcessionshallalsobe

available to primary contractors

of theprojectuponfulfillmentof

the following conditions,

namely:-

(a)thecontractorshallsubmita

copy of the contract or

agreement under which he

intends to import the goods for

theproject;

(b) theChiefExecutive orhead

ofthecontractingcompanyshall

certify in theprescribedmanner

andformatasperAnnex-Athat

the imported goods are the

projects bona fide requirement;

and

(c) the goods shall not be sold


prior approval of the FBR on

paymentofsales tax leviableat

[ 67 ]36

thetimeofimport;

(ii) temporarily imported goods

shall be cleared against a

security in the form of a post-

datedchequefor thedifferential

amount between the statutory

rateofsalestaxandtheamount

payable under this notification,

alongwithanundertakingtopay

the sales tax at the statutory

ratesincasesuchgoodsarenot

re-exportedonconclusionofthe

project.

6.

1. Machinery, equipment



modernization,



generation through gas,

coal, hydel, and oil

Respective

Headings

-do-

37

including under

constructionprojects.



vehicles, excluding

passenger vehicles,




7 1. Machinery, equipment



modernization,



generationthroughnuclear

and renewable energy

sources like solar, wind,

micro-hydel bio-energy,

ocean, waste-to-energy

andhydrogencelletc.


Respective

Headings

-do-

[ 68 ]38


vehicles, excluding

passenger vehicles,




Explanation.- The

expression “projects for

power generation” means

any project for generation

ofelectricitywhethersmall,

medium or large and

whether for supply to the

national grid or to any

other user or for in house

consumption.

39

8.

1.Machinery and

equipment meant for

power transmission and

grid stations including

under construction

projects.

Explanation.- For the

purpose of this serial

number, “machinery and

equipment” shall mean,-

(a) machinery and

equipment operated by

power of any

description, such as is

used in the generation of

power;

(b) apparatus, appliances,

metering and testing

apparatus,mechanicaland

electrical control,

transmission gear and

Respective

Headings

-do-

[ 69 ]40

transmission tower, power

transmission and

distribution cables and

conductors, insulators,

damper spacer and

hardwareandpartsthereof

adapted to be used in

conjunction with the

machinery and equipment

as specified in clause (a)

above;and

(c) components parts of

machineryandequipment,

as specified in clause (a)

and (b) above, identifiable

for use in or with

machineryimportedforthe

project and equipment

including spares for

purposesoftheproject.



41

vehicles, excluding

passenger vehicles,




9.

`

Following machinery,

equipment and other

education and research

related items imported by

technical, training

institutes, research

institutes, schools,

collegesanduniversities:-

Nil

1) Quartz reactor tubes

and holders designed for

insertion into diffusionand

oxidation furnaces for

production of

semiconductorwafers.

7017.1010

2)Otherdryers 8419.3900

3) Filtering or purifying

machinery and apparatus

forwater

8421.2100

[ 70 ]42

4) Other filtering or

purifying machinery and

apparatusforliquids

8421.2900

5) Personal weighing

machines, including baby

scales;householdscales

8423.1000

6) Scales for continuous

weighing of goods on

conveyors

8423.2000

7) Constant weight scales

and scales for discharging

a predeterminedweight of

material into a bag or

container,includinghopper

scales

8423.3000

8) Other weighing

machinery having a

maximum weighing

capacity not exceeding 30

kg

8423.8100

9) Other weighing

machinery having a

maximum weighing

8423.8200

43

capacity exceeding 30 kg

butnotexceeding5,000kg

10) Other weighing

machinery

8423.8900

11) Weighing machine

weights of all kinds; parts

of weighing machinery of

machines of heading

8423.2000&8423.3000

8423.9000

12) Other weighing

machine weights of all

kinds; parts of weighing

machinery of machines of

heading 8423.2000 &

8423.3000

8423.9000

13) Networking

equipments like routers,

LAN bridges, hubs

excluding switches and

repeaters.

8517.6970

14) Other furnaces and

ovens

8514.3000

15)Electronicbalancesof 9016.0010

[ 71 ]44

asensitivityof5cgor

better,withorwithout

weights.

16) Other balances of a

sensitivityof5cgorbetter,

withorwithoutweights.

9016.0090

17) Thermostats of a kind

used in refrigerators and

air-conditioners

9032.1010

18)Otherthermostats 9032.1090

19)Manostats 9032.2000

20)Otherinstrumentsand

apparatusHydraulicor

pneumatic

9032.8100

21)Other instruments and

apparatus

9032.8990

22) Parts and accessories

of automatic regulating or

controllinginstrumentsand

apparatus

9032.9000

23) Spares, accessories,

and reagents for scientific

equipments.

Respective

Headings

45

10.

Machinery,equipment,raw

materials,componentsand

othercapitalgoodsforuse

in buildings, fittings,

repairing or refitting of

ships, boats or floating

structures imported by

Karachi Shipyard and

Engineering Works

Limited.

Respective

Headings

Nil

11.

Following machinery and

equipment for marble,

granite and gem stone

extraction and processing

industries:

1. For the projects of Gem

Stone & Jewelery Industry,

CEO/COO, Pakistan Gem and

Jewelery Company shall certify

in the prescribed format and

mannerasperAnnex-Bthatthe

imported goods are bonafide

project requirement. The

authorized person of the

Company shall furnish all

relevant information online to

Pakistan Customs


1) Polishing cream or

material

3405.4000,

3405.9000

2) Hand sharpening and

polishingstones.

6804.3000

3)Fiberglassmesh 7019.5190

5) Chain saw/diamond

wire saw in all sizes and

dimensions and spares

8202.4000,

8202.9100

[ 72 ]46

thereof, diamond wire

joints all types and

dimensions, chain for

chain saw and diamond

wires for wire saw and

sparewidia.


obtainedunder section155Dof

theCustomsAct,1969.

2. For theprojectsofMarble&

Granite Industry, CEO/COO,

Pakistan Stone Development

Company shall certify in the

prescribed format and manner

as per Annex-B that the


project requirement. The

authorized persons of the

Company shall furnish all

relevant information online to

Pakistan Customs




theCustomsAct,1969.

3. Thegoodsshallnotbesold

or otherwise disposed of within

6)Ginsawblades. 8202.9910

7) Gang saw

blades/diamond saw

blades/multiple blades or

alltypesanddimensions.

8202.9990

8) All interchangeable

tools

8207.9000

9) Air compressor (27 cft

andabove)

8414.8010

10) Quarry winches (100

toncapacityandabove.

8425.3100

11) Quarry winches and

electricmotor jacks30 ton

capacityandabove.

8425.3900

12)Quarrycrane. 8426.3000

13)Forklifter 8427.9000

14)Excavators 8429.5900

47

15)Ultrasonicmachine

tools.

8456.2090 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.

16)Sharpeningmachine. 8460.3900

17)Alldiamondsaw

machines,diamondtools

andsegments.

8464.1000

&

Respective

headings

18)Grindingmachines. 8464.2010

19)Polishingmachinesof

alltypesanddimensions.

8464.2090

&

Respective

headings

20)Othermachinetools

forworkingstones

8464.9000

21)Pneumaticmachines

andtools.

8467.1100

22)Horizontaland

Verticalpneumaticline

drillingmachine.

Pneumaticgrinding

machines.

8467.1900

[ 73 ]48

23) Machine and tool for

stone work; sand blasting

machines; tungsten

carbide tools; diamond

tools& segments (all type

& 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,

manualportablerockdrills,

cross cutter and bridge

cutters.

8464.9000

&

Respective

headings

24) Integral drilling steel

for horizontal and vertical

drilling, extension thread

8466.9100

49

rods for pneumatic super

long drills, tools and

accessoriesforrockdrills.

12.

Machinery, equipmentand

other project related items

includingcapitalgoods,for

settingupofhotels,power

generation plants, water

treatmentplantsandother

infrastructure related

projectslocatedinanarea

of 30 km around the zero

pointinGwadar.

Respective

Headings

1. Ministry of Industries,

Production&Special Initiatives,

shall certify in the prescribed

manner and format as per

Annex-B that the imported

goods are bonafide project

requirement. The authorized

officer of the Ministry shall

furnish all relevant information

online to Pakistan Customs




theCustomsAct,1969.

2. Thegoodsshallnotbesold


prior approval of the FBR and

payment of customs duties and

taxes leviable at the time of

[ 74 ]50

import.

13.

Effluenttreatmentplants Respective

headings

Nil

14.

Following items with

dedicated use of

renewable source of

energy like solar, wind,

geothermaletc:-

Nil

1. Solar Home Systems.

a).Inverters. 8504.4090

c).Charge

controllers/current

controllers.

9032.8990

d). Energy saver lamps of

varyingvoltages(operating

onDC).

8539.3910

e). Energy saver lamps of

varyingvoltages(operating

onAC).

8539.3910

f).Lightemittingdiodes

(lightemittingindifferent

colors).

8541.5000

51

g).Waterpumpsoperating

onsolarenergy.

8413.7090,

8413.7010

h).Waterpurification

plantsoperatingonsolar

energy.

8421.2100

i)BatteriesNiCd,Li-ion&

LeadAcidspecific

utilizationandintegrated

withsolarelectrification

system.

8507.3000

8507.8000

(j)EnergySavingTube

Lights

8539.3920

2. Solar Parabolic

Trough Power Plants.

8502.3900

a).ParabolicTrough

collectorsmodules.

8503.0010

b).Absorbers/Receivers

tubes.

8503.0090

c).Steamturbineofan

outputexceeding40MW.

8406.8100

d).Steamturbineofan

outputnotexceeding

40MW.

8406.8200

[ 75 ]52

e).Suntrackingcontrol

system.

8543.7090

f).Controlpanelwith

otheraccessories.

8537.1090

3. Solar Dish Sterling

Engine.

8412.8090

a).Solarconcentrating

dish.

8543.7000

b).Sterlingengine. 8543.7000

c).Suntrackingcontrol

system.

8543.7090

d).Controlpanelwith

accessories.

8406.8200

e)Generator 8501.6100

4. Solar Air Conditioning

System

8415.1090

a).Absorptionchillers. 8418.6990

b).Coolingtowers. 8419.8910

c).Pumps. 8413.3090

d).Airhandlingunits. 8415.8200

e).Fancoilsunits. 8415.9099

f).Charging&Testing

equipment.

9031.8000

54

d)O-Ring. 4016.9990

e)Flux 3810.1000

f)Adhesivelabels. 3919.9090

g)Junctionbox+Cover 8538.9090

h)SheetmixtureofPaper

andplastic

3920.9900

i)RibbonforPVModules

(madeofsilver&Lead)

Respective

headings

j)Bypassdiodes. 8541.1000

k)EVA(EthylVinyl

Acetate)Sheet(Chemical).

3920.9900

9. Solar Cell

Manufacturing

Equipment.

a)Crystal(Grower)Puller

(ifmachine).

8479.8990

b).Diffusionfurnace. 8514.3000

c)Oven. 8514.3000

d).Waferingmachine 8479.8990

e).Cuttingandshaping

machinesforsiliconingot.

8461.9000

f).Solargradepolysilicon

material.

3824.9099

[ 76 ]55

g).PhospheneGas. 2848.0000

h).Aluminumandsilver

paste.

Respective

headings

9APyranometersand

accessoriesforsolardata

collection

9030.8900

9B.Solarchargersfor

chargingelectronic

devices

8504.4020

9C.Remotecontrolfor

solarchargecontroller.

8543.7010

10. Wind Turbines. 8412.8090

a).Rotor 8412.9090

b).Hub 8412.9090

c)Generator 8501.6490

d)Deepcyclebattery 8507.8000

10A. Wind water pump 8413.8190

11. Geothermal energy

equipments.

1).GeothermalHeat

Pumps

8418.6100,

8418.6990

2).GeothermalReversible

Chillers

8418.6990

56

3).Airhandlersforindoor

qualitycontrol

equipments

8415.8300

4).Hydronicheatpumps 8418.6100

5).SlimJimheat

exchangers

8419.5000

6).HDPEfusiontools 8515.8000

7).Geothermalenergy

Installationtoolsand

Equipment

8419.8990

8).Dehumidification

equipment

8479.6000

9).Thermostatsand

IntelliZone

9032.1090

12. Any other item

approved by the

Alternative Energy

Development Board

(AEDB) and concurred to

by the FBR.

15.

Followingitemsfor

promotionofrenewable

energytechnologies

Nil

[ 77 ]57

1.LVDinductionlamps 8539.3990

2.SMD,LEDswithor

withoutballastwithfittings

andfixtures.

9405.1090

3.Windturbinesincluding

alternatorsandmast.

8502.3100

4.Solartorches 8513.1040

5.Lanternsandrelated

instruments

8513.1090

6.PVmodule,withor

without,therelated

componentsincluding

invertors,charge

controllersandbatteries

8541.4000,

8504.4090,

9032.8990,

8507.0000

SubjecttocertificationbyAEDB

that the inverters, charge

controllers and batteries being

importedare inquantitieswhich

commensurate with the PV

modulesbeingimported.

16

Plant, machinery,

equipment and specific

itemsusedinproductionof

bio-diesel.

Respective

headings

The Alternative Energy

Development Board (AEDB),

Islamabad shall certify in the

prescribed manner and format

as per Annex-B that the


project requirement. The goods

shall not be sold or otherwise

58

disposed of within a period of

fiveyearsof their importexcept

with the prior approval of the

FBR and payment of customs

duties and taxes leviable at the

timeofimport.

Annex-A

HeaderInformation

NTN/FTNofImporter Regulatory Authority

no.

Name of Regulatory

authority

(1)(2) (3)

Details of Input goods (to be filled by the chief

executiveoftheimportingcompany)

Goods imported

(Collectorateofimport)

HSCode

Descri

ption

Sp

ecs

Custom

Duty

rate

(applic-

able)

Sales

Tax

rate

(appli

cable)

WHT

Quantity

UO

M

Quan

tity

impo

rted

Collect

orate

CR

N/

Ma

ch

No.

Date

of

CRN/

Mach

.

No.

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

)

(15)

[ 78 ]59

CERTIFICATE. It is certified that thedescriptionandquantitymentionedaboveare

commensuratewith theproject requirementand that thesamearenotmanufactured

locally. It is further certified that the above items shall not be used for any other

purpose.

SignatureofChiefExecutive,or

thepersonnextinhierarchyduly

authorizedbytheChiefExecutive

Name______________________

N.I.C.No.__________________________________

NOTE:- In case of clearance through Pakistan Customs Computerized System, the

above information shall be furnished online against a specific user I.D. and password

obtained under section 155D of the Customs Act, 1969.

Explanation.-

ChiefExecutivemeans.-

1. ownerofthefirm,incaseofsoleproprietorship;or

2. partneroffirmhavingmajorshare,incaseofpartnershipfirm;or

3. Chief Executive Officer or the Managing Director in case of

limitedcompanyormultinationalorganization;or

4. PrincipalOfficerincaseofaforeigncompany.

Annex-B

HeaderInformation

NTN/FTNofImporter ApprovalNo.

60

(1)

(2)

DetailsofInputgoods(tobefilledbytheauthorized

officeroftheRegulatoryAuthority)

Goods imported (Collectorate

ofimport)

HS

Code

Descri

ption

Specs

Custo

m

Duty

rate

(appli

cable)

Sales

Tax

rate

(appli

cable)

WHT

Quantity

UOM

Quant

ity

import

ed

Collec

torate

CRN/

Mach.

No.

Date

of

CRN/

Mach

No.

(3) (4) (5) (6) (7) (8) (9) (1

0)

(11) (12) (13) (14)

CERTIFICATE. Before certifying the above-authorized officer of the Regulatory

Authority shall ensure that thegoodsaregenuineandbonafide requirementof the

projectandthatthesamearenotmanufacturedlocally.

Signature ________________________

Designation ________________________


above information shall be furnished on line against a specific user I.D. and password

obtained under section 155D of the Customs Act, 1969.”;

(11) aftertheSixthSchedule,thefollowingnewScheduleshallbeinserted,

namely,-

“EIGHTH SCHEDULE

[ 79 ]61

[See clause (aa) of sub-section (2) of section 3]

Table-1

S.

No.

Description Heading

Nos. of the

First

Schedule

to the

Customs

Act, 1969

(IV of 1969)

Rate of

Sales

Tax

Condition

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

1 Soyabeanmeal 2304.0000 5%

2 Oil cake and

other solid

residues,

whether or not

ground or in the

formofpellets

2306.1000 5%

3 Directly reduced

iron

72.03 5%

4 Oilseedsmeantfor

sowing.

Respective

headings

5% Import thereof subject to the

condition thatPlantProtection

Department of Ministry of

62

Food, Agriculture and

Livestock certifies that the

imported seeds are fungicide

andinsecticidetreatedandare

meantforsowing.

5 Raw cotton and

ginnedcotton

Respective

headings

5% Onimport

6 Plant and

machinery not

manufactured

locally and having

no compatible

localsubstitutes

Respective

headings

5% (i) On import of such plant

and machinery by

registeredmanufacturers,

post-dated cheque(s)

equal to the differential

amount of sales tax

payable at import stage,

shall be submitted to the

customs authorities,

which shall be returned

on furnishing proof of

filing of first sales tax

returnafterimportofsuch

machinery, showing the

importofsuchmachinery;

(ii) On import by commercial

EIGHTH SCHEDULE OF THE SALES TAX ACT, 1990

[ 80 ]63

importers, good-for-

payment cheque, bank

guarantee, pay order or

treasury challan showing

deposit, equal to the

differential amount of

sales tax payable at

import stage, shall be

submitted to the customs

authorities,whichshallbe

returned back, or as the

case may be, refunded,

after evidence of

subsequent supply to

registered manufacturers

or industrial users is

furnished to the customs

authorities;

(iii) Supply of such imported

plant and machinery by

commercial importers to

unregistered persons or

persons other than

64

manufacturers shall be

liable to standard rate of

tax, and evidence to that

effect shall be produced

tothecustomsauthorities

for release of the

abovementioned

instruments or refund of

theamountpaidatimport

stage;

(iv) Subsequent supply of

plant and machinery

imported or acquired by

registered manufacturers

to unregistered persons

or persons other than

manufacturers shall be

liable to tax at standard

rate;and

(v) the validity period of

instruments furnished

under this provision shall

not be less than one

[ 81 ]65

hundredandtwentydays.

Explanation.–– For the

purposeofthisprovision,plant

and machinery means such

plant and machinery as is

used in the manufacture or

productionofgoods.

Table-2

Plant, machinery, equipment and apparatus, including capital goods, specified in

column(2)oftheAnnexurebelow,fallingundertheHSCodesspecifiedincolumn(3)

ofthatAnnexure,shallbechargedtosalestaxattherateoffive percent,subjectto

the following conditions, besides the conditions specified in column (4) of the

Annexure,namely:-

(i). theimportedgoodsasarenotlistedinthelocallymanufactureditems,

notified through a Customs General Order issued by the Board from

time to time or, as the case may be, certified as such by the

EngineeringDevelopmentBoard.Thisconditionshall,however,notbe

applicable in respect of S. Nos. 1, 5 and 6 of the Annexure; and for

suchmachinery,equipmentandothercapitalgoods importedasplant

forsettingupofanew industrialunitsprovided the importsaremade

againstvalidcontract(s)orletter(s)ofcreditandthetotalC&Fvalueof

suchimportsfortheprojectisUS$50millionorabove;

66

(ii) theChiefExecutive,orthepersonnextinhierarchydulyauthorizedby

theChiefExecutiveorHeadof the importingcompanyshall certify in

the prescribedmanner and format as per Annex-A that the imported

items are the company’s bonafide requirement. He shall furnish all

relevantinformationOnlinetoPakistanCustomsComputerizedSystem

againstaspecificuser IDandpasswordobtainedundersection155D

of the Customs Act, 1969. In already computerized Collectorates or

CustomsstationswherethePakistanCustomsComputerizedSystemis

notoperational,theProjectDirectororanyotherpersonauthorizedby

theCollector in this behalf shall enter the requisite information in the

PakistanCustomsComputerizedSystemondailybasis,whereasentry

of the data obtained from the customs stations which have not yet

beencomputerizedshallbemadeonweeklybasis;and

(iii) incaseofpartialshipmentsofmachineryandequipmentforsettingup

aplant,theimportershall,atthetimeofarrivaloffirstpartialshipment,

furnishcompletedetailsof themachinery,equipmentandcomponents

requiredforthecompleteplant,dulysupportedbythecontract,layout

plananddrawings.

Explanation.-In this Table the expression, capital goods mean any

plant, machinery, equipment, spares and accessories, classified in

chapters 84, 85 or any other chapter of the PakistanCustomsTariff,

requiredfor-

[ 82 ]67

(a) the manufacture or production of any goods, and includes

refractorybricksandmaterialsrequiredforsettingupafurnace,

catalysts,machine tools, packagingmachinery and equipment,

refrigeration equipment, power generating sets and equipment,

instruments for testing, research and development, quality

control,pollutioncontrolandthelike;or

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

floriculture,horticulture,livestock,dairyandpoultryindustry.

Annexure

S.

No

Description PCT heading Conditions

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

1

Machineryandequipment

fordevelopmentofgrain

handlingandstorage

facilities.

Respective

Headings

Nil

2

Coolchainmachineryand

equipment.

Respective

Headings

Nil

3

.

Followingitemsimported

byCallCenters,Business

ProcessingOutsourcing

facilitiesdulyapprovedby

Telecommunication

Nil

68

Authority.

1)UPS,

inverters/converters.

8504.4010

8504.4090

2)Faxmachines 8443.3260

3)Photocopiers 8443.3910

4)IPPhones 8517.1890

5)Telephonesets/head

sets.

8517.1100

6)Dialers 8517.7000

7)Generator. 8502.1200

8)Cat5/Cat6/Power

cables

8544.4990

9)PAPXSwitch 8517.6290

10)Multimediaprojectors 8528.6110

11)Videoconferencing

equipment.

8525.8090

12)CCTV 8525.8010

13)PlasmaTV 8528.7212

14) PUD’s 8525.8090

15)Dedicatedtelephone

exchangesystemforcall

centers.

8517.6290

16.Parts,voicecards. 8517.7000

[ 83 ]69

17. Other (digital call

recorders)

8519.8990

18.VASTterminals 8525.6040

4

1.Machinery,equipment,

materials,capitalgoods,

specializedvehicles(4x4

nonluxury)i.e.singleor

doublecabinpickups,

accessories,spares,

chemicalsand

consumablesmeantfor

mineralexplorationphase.



vehicles,excluding

passengervehicles,

importedontemporary

basisasrequiredforthe

explorationphase.

Respective

Headings

1. This concession

shall be available to

those Mineral

Exploration and

Extraction Companies

or their authorized

operators or

contractors who hold

permits, licenses,

leases andwho enter

into agreements with

the Government of

Pakistan or a

Provincial

Government.

2. Temporarily

imported goods shall

be cleared against a

security in the formof

a post-dated cheque

70

for the differential

amount between the

statutory rate of

customs duty and

sales tax and the

amountpayableunder

this notification, along

withanundertakingto

pay the customs duty

and sales tax at the

statutoryratesincase

such goods are not

re-exported on

conclusion of the

project.

3. The goods shall

not be sold or

otherwise disposedof

without prior approval

of the FBR and the

payment of customs

duties and taxes

leviableat the timeof

[ 84 ]71

import. These shall

howeverbeallowedto

betransferredtoother

entitled mining

companies with prior

approvaloftheBoard.

5.

Completeplantsfor

relocatedindustries.

Respective

Headings

Nil

6.

Machinery, equipmentand

other capital goodsmeant

for initial installation,

balancing, modernization,


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

Respective

Headings

Nil

72

handling.

7.

Proprietary Formwork

System for

building/structures of a

heightof100ftandabove

and its various items/

components consisting of

thefollowing,namely:-

7308.4000 (i)Ifnotmanufactured

locally and imported

by the construction

companies registered

with the Pakistan

EngineeringCouncil;

1)Plastictube. 3917.2390 (ii)thesystemistobe

procured from a well

renowned

international

manufacturer;

2)Plastictieslot

filters/plugs,plasticcone.

3926.9099 (iii) a certificate from

one of the following

International Pre-

shipment Inspection

Companies/Survey

Firms to the extent

that all the

components/parts are

to be used in the

[ 85 ]73

Proprietary Formwork

System for

construction of

structures/buildings of

more than 100 feet

height, is produced,

namely:-

3)Standardsteelply

panels,Specialsizedsteel

plypanels,wedges,tube

clamps(B-Type&G

Type),push/pullprops,

brackets(structure),steel

soldiers(structure),drop

head,standard,proptic,

buardrailpost(structure),

couplerbrace,cantilever

frame,deckingbeam/Infill

beamanddoorwayangles.

7308.4000 (a) Messrs Lloyds of

London; (b) Messrs

Quality Tech, LLC;

(c) MessrsABS; (d)

Messrs Bureau

Veritas; and (e)

Messrs SGS; and (iv)

The Pakistan

Engineering Council

shall certify that the

imported Proprietary

Formworks System

conform to the

requirement of the

Company’s project..

4)LiftingUnit(Structure) 7308.9090 -do-

74

5)Bolts,tiebolts,anchor

boltassembly(fastener),

anchorscrew(fastener).

7318.1590 -do-

6)Nuts 7318.1690 -do-

7)Steelpins,tiewingnut

(fastener).

7318.1900 -do-

8)Steelwashers,water

plate(fastener).

7318.2290 -do-

9)Specialhammers 8205.2000 -do-

10)Extractionkeys. 8205.5900 -do-

11)Adjustablebasejack

(threadrodwithnutand

steelplate),adjustablefork

head(threadedrodwith

nutandsteelchannel).

8425.4900 -do-

Annex-A

HeaderInformation

NTN/FTNofImporter Regulatoryauthorityno. NameofRegulatoryauthority

(1)(2) (3)

Details of Input goods (to be filled by the chief

executiveoftheimportingcompany)


ofimport)

[ 86 ]75

HSCode

Descri

ption

Sp

ecs

Custo

mDuty

rate

(applic

-able)

Sales

Tax

rate

(appli

cable)

WHT

Quantity

UO

M

Quan

tity

impo

rted

Collect

orate

CR

N/

Ma

ch

No.

Date

of

CRN/

Mach.

No.

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

CERTIFICATE. It is certified that thedescription andquantitymentionedaboveare

commensuratewith theproject requirementand that thesamearenotmanufactured

locally. It is further certified that the above items shall not be used for any other

purpose.

SignatureofChiefExecutive,or

thepersonnextinhierarchyduly

authorizedbytheChiefExecutive

Name______________________

N.I.C.No.__________________________________



obtained under section 155D of the Customs Act, 1969.

Explanation.-

ChiefExecutivemeans.-

1. ownerofthefirm,incaseofsoleproprietorship;or

2. partneroffirmhavingmajorshare,incaseofpartnershipfirm;or

76

3. Chief Executive Officer or the Managing Director in case of

limitedcompanyormultinationalorganization;or

4. PrincipalOfficerincaseofaforeigncompany.

Annex-B

HeaderInformation

NTN/FTNofImporter ApprovalNo.

(1)(2)

Detailsof Inputgoods (tobe filledby theauthorized

officeroftheRegulatoryAuthority)


ofimport)

HS

Code

Descri

ption

Specs

Custom

Duty

rate

(applica

ble)

Sales

Tax

rate

(applic

able)

WHT

Quantity

UOM

Quantity

imported

Collect

orate

CRN

/Mac

h.

No.

Date

of

CRN

/

Mac

h

No.

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

CERTIFICATE. Before certifying the above-authorized officer of the Regulatory

Authority shall ensure that thegoodsaregenuineandbonafide requirementof the

projectandthatthesamearenotmanufacturedlocally.

Signature ________________________

Designation ________________________

[ 87 ]77



obtained under section 155D of the Customs Act, 1969.”; and

(11) After theEighthSchedule, insertedasabove,anewNinth Schedule

shallbeadded,namely,-

“NINTH SCHEDULE

[See sub-section (3B) of section 3]

TABLE

(1) (2) (3)

Description / Specification of

Goods

Sales tax

payable at

the time of

import

Sales tax payable at the

time of registration of a new

International Mobile

Equipment Identity (IMEI)

number

A. Low Priced Cellular Mobile

Phones or Satellite Phones

i. Allcameras:2.0mega-pixels

orless

ii. Screensize:2.6inchesorless

iii. Keypad

Rs.150per

phone

Rs.250perregistration

B. Medium Priced Cellular

Mobile Phones or Satellite Phones

i. Oneortwocameras:between

Rs.250per

phone


77



obtained under section 155D of the Customs Act, 1969.”; and

(11) After theEighthSchedule, insertedasabove,anewNinth Schedule

shallbeadded,namely,-

“NINTH SCHEDULE

[See sub-section (3B) of section 3]

TABLE

(1) (2) (3)

Description / Specification of

Goods

Sales tax

payable at

the time of

import

Sales tax payable at the

time of registration of a new

International Mobile

Equipment Identity (IMEI)

number

A. Low Priced Cellular Mobile


i. Allcameras:2.0mega-pixels

orless

ii. Screensize:2.6inchesorless

iii. Keypad

Rs.150per

phone


B. Medium Priced Cellular

Mobile Phones or Satellite Phones

i. Oneortwocameras:between

Rs.250per

phone


NINTH SCHEDULE OF THE SALES TAX ACT, 1990

[ 88 ]79

Equipment Identity (IMEI) number for the first time shall be on the CellularMobileOperatorwhoregisterstheIMEInumberinhissystem.

ii. The Cellular Mobile Operators shall, if not already registered, obtain

registrationundertheSalesTaxAct,1990.

iii. No IMEI shall be registered by a CellularMobileOperatorwithout charging

andcollectingthesalestaxasspecifiedintheTable.

iv. TheCellularMobileOperatorshalldepositthesalestaxsocollectedthrough

hismonthlytaxreturninthemannerprescribedinsection26oftheSalesTax

Act,1990,andrulesmadethereunder.

v. The Cellular Mobile Operator shall maintain proper records of all IMEI

numbers registered for a period of six years, and such records shall be

produced for inspection, audit or verification, as and when required, by an

authorizedofficerofInlandRevenue.

vi. ThePakistanTelecommunicationAuthorityshallprovidedataregardingIMEI

numbers registered with other Cellular Mobile Operators to prevent double

taxationonthesameIMEInumberincaseofswitchingbyasubscriberfrom

one operator to another, and to provide data regarding registration of IMEI

numberstotheBoardonmonthlybasis.

vii. NoadjustmentofinputtaxshallbeadmissibletotheCellularMobileOperator

oranypurchaserofcellularmobilephoneagainstthesalestaxchargedand

paidinterms of this Schedule.”.

viii. Notwithstanding anything contained in any other law for the time being in

force, the levy, collection and payment of sales tax under Notification No.

S.R.O.460(I)/2013datedthe30thMay,2013,shallbealwaysdeemedtohave

been lawfullyandvalidly, levied, collectedandpaid inaccordancewithsub-

section(3B)ofsection3oftheSalesTaxAct,1990.

4. Amendment of Act XVII of 1996. ─ InthePakistanTelecommunication(Re-

organization)Act,1996(XVIIof1996),thefollowingfurtheramendmentshallbe

78

2.1to10mega-pixels

ii. Screensize:between2.6

inchesand4.2inches

iii. Micro-processor:lessthan2

GHZ

C. Smart Cellular Mobile


i. Oneortwocameras:10mega-

pixelsandabove

ii. TouchScreen:size4.2inches

andabove

iii. 4GBorhigherBasicMemory

iv. Operatingsystemofthetype

IOS,AndroidV2.3,Android

Gingerbreadorhigher,Windows8or

BlackberryRIM

v. Micro-processor:2GHZor

higher,dualcoreorquadcore

Rs.500per

phone


LIABILITY, PROCEDURE AND CONDITIONS

i. The liability to pay sales tax at the time of import of cellular mobile

phonesorsatellitephonesshallbeontheimporter,andtheliabilityto

paysalestaxatthetimeofregistrationofanewInternationalMobile

[ 89 ]

1

TRANSPOSITION OF SRO 575(I)2006 TO FIFTH SCHEDULE OF CUSTOMS ACT 1969

TABLE

SRO 575(I)2006 FIFTH SCHEDULE S. No Description Remarks

1 Agricultural Machinery

A) Land Leveling Machinery And Equipment NOT COVERED

(B) Tillage, Seeding And Planting Machinery And Equipment

NOT COVERED

(C) Fertilizer and Plant Protection Equipment.

Exemption withdrawn on gear type spray pumps, all types of sprayers, nozzles, applicators, spreaders, shredders and dust

application machinery. Rate of CD increased from 0% to

5%. [1A of Fifth Schedule]

(D) High Efficiency Irrigation and Drainage Equipment.

Exemption withdrawn on Tile drain laying equipment, Dredger/ excavator/ dragline equipment/

back hoe trenchers, Tractor mounted rotary ditcher or chain

trencher, Direct power rotary drilling rigs and Canal concrete

lining machine. [1B of Fifth Schedule.]

(E) Harvesting and Threshing Machinery.

Exemption withdrawn on Forage choppers, Haymaking and bailing

machinery, Straw or fodder balers, Straw or fodder balers,

Combine harvesters – threshers, Root or tuber harvesting

machines, Sugarcane, potato, onion, garlic, fruit, groundnut etc.,

harvester/ digger, Sugarcane, potato, onion, garlic, fruit,

groundnut etc., harvester/ digger and Cotton picker, stock pullers cum shredder, rotary slusher. CD increased from 0% to 5%.

[1C of Fifth Schedule.] (F) Post-harvest Handling and

Processing Machinery. NOT COVERED

2

(G) Dairy, Livestock and Poultry, Machinery.

Exemption withdrawn on Milking machines, dairy machines, milk evaporator, cream separator, homogenizer, Machinery for

preparing animal feeding stuffs, slurry digester, veterinary

equipment, Incubators, brooders and other poultry equipment,

Evaporative Air Cooler/Cooling System.

CD increased from 0% to 5%. [1D of Fifth Schedule.]

(H) Green House Farming and Other Green House Equipment.

Exemption on tunnel farming equipment restricted to three

items only. CD increased from 0% to 5% on

Geo-Synthetic liners. [1E of Fifth Schedule.]

(I) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries Like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc.

Exemption withdrawn on packing machinery, scales, meat or

poultry preparation machinery, conveyor belts, Machinery for

filling, closing, sealing or labeling bottles, canes etc, Presses,

crushers and similar machinery used in the manufacture of fruit

juices, Shear machinery, Machinery used in the milling

industry, Machinery for the preparation of roots, nuts or

vegetables, Pressing and ginning machinery for cotton ginning industry and solar heating

equipment. CD increased from 0% to 5%.

[1F of Fifth Schedule.] (J) Horticulture and Floriculture Exemption withdrawn on

Evaporative air coolers, Battery Operated Fork Lifters (upto 3 tons), Battery Operated Fork Lifters (upto 3 tons), Knives &

cutting blades, Other machinery 8438.8090, Agricultural

horticultural machinery & parts thereof, Other agricultural, horticultural, forestry or be-

keeping machinery. CD increased from 0% to 5%.

[1G of Fifth Schedule.] (K) Fish or shrimp farming and

seafood processing machinery and equipment.

Exemption withdrawn on Ammonia Gas pipes, IQF plants,

and Fish filleting machine. CD increased from 0% to 5%.

[1H of Fifth Schedule.]

[ 90 ]

3

2 Machinery and equipment for development of grain handling and storage facilities.

Custom Duty increased from 0% to 5%.

[S No. 2 of Fifth Schedule] 3 Cool chain machinery and

equipment. CD increased from 0% to 5%. [S No. 4 of Fifth Schedule.]

4 Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority.

Exemption withdrawn on certain items and CD increased from

5%to 15%. [S No. 4 of Fifth Schedule.]

5 Following items imported by the local assemblers of vehicles and companies having CNG licenses:

NOT COVERED

5A Following items imported by the companies having LPG licence:- NOT COVERED

6. Machinery and equipment for initial installation, balancing, modernization, replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting.

NO CHANGE. [S No. 5 of Fifth Schedule.]

7 Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:-

Exemption on automatic blood cell counters and automatic cell

separators for preparation of platelets withdrawn. All other items chargeable to 5% CD. [S No. 6 of Fifth Schedule]

8. i. Machinery, equipment and other items required for setting up, up-gradation and expansion of hotels (3 stars and above), tourism; sporting and other recreation services related projects as approved by the Ministry of Tourism.

NOT COVERED

9 Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mineral exploration phase. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase.


4

10 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase. Imports made for mine construction phase shall also be entitled to deferred payment of duty for a period of five years. However a surcharge @ 6% per annum shall be charged on the differed amount.


2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase.

10A Coal mining machinery, equipment, spares including vehicles for site use i.e single or double cabin pick-ups imported for Thar Coal Field.


11 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through oil, gas, coal, wind and wave energy including under construction projects, which entered into an implementation agreement with the Government of Pakistan.



12 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through gas, coal, hydel, and oil including under construction projects.


[ 91 ]

5


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



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 and equipment meant for power transmission and grid stations including under construction projects.



15. Complete plants for relocated industries.

CD increased from 5% to 10%. [S No. 14 of Fifth Schedule.]

16 Machinery, equipment and other capital goods for Service Sectors

NOT COVERED

17 Following machinery, equipment and capital goods imported for establishing wholesale/retail chain stores:-

NOT COVERED

6

18 Following machinery, equipment and other education and research related items imported by technical, training institutes, research institutes, schools, colleges and universities:-

NO CHANGE [S No. 15 of Fifth Schedule.]

19 Machinery, equipment, raw materials, components and other capital goods for use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.


20 Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro- cracking and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry, cryogenic facility for ethylene storage and handling.


21 Machinery, equipment and other capital goods imported by an industrial concern.

Custom Duty increased from 5% to 10%.

[S No. 18 of Fifth Schedule.] 22 (i.) Off-highway dump trucks of

320 hp and above. NOT COVERED

ii). On Highway Dump Trucks of 320 HP and above imported w.e.f 17th January, 2007.

NOT COVERED

(iii) Cement bulk semi-trailers, without prime movers. NOT COVERED

23 Machinery and equipment imported by any other importer. NOT COVERED

24 Air Handling Units NOT COVERED

25 Following items imported by the manufacturing sector:- NOT COVERED

26. Following machinery and equipment for marble, granite and gem stone extraction and processing industries.

CD increased from 0% to 5%. [S No. 19 of Fifth Schedule.]

[ 92 ] 7

27. Machinery, equipment and other project related items including capital goods, for setting up of hotels, power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar.

CD increased from 0% to 5% on Hotels. CD unchanged on other

types of projects. [S No. 20 of Fifth Schedule.]

28 Following goods imported by municipal authorities/local bodies/cantonment boards:-

NOT COVERED

28A Fire fighting vehicles and equipment imported by town and municipal authorities.

NOT COVERED

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

NOT COVERED

30 Proprietary Formwork System for building/structures of a height of 100 ft and above and its various items/ components consisting of the following, namely:-

Exemption withdrawn on special hammers and extraction keys. CD increased from 5% to 10%. [S No. 21 of Fifth Schedule.]

31 Effluent treatment plants NO CHANGE [S No. 22 of Fifth Schedule.]

32 Heat ventilation air conditioner NOT COVERED

33 Following machinery and equipment relating to broadcasting:-

NOT COVERED

35 Following items with dedicated use of 9[renewable source of energy like solar, wind, geothermal etc]:-


35A. 18[Following items for promotion of renewable energy technologies]

AEDB certificate requirement abolished on PV Modules.

[S No. 24 of Fifth Schedule.] 36 Following items imported by Civil

Aviation Authority (CAA) for air traffic services and training:-

NOT COVERED

8

37 Following machinery and equipment imported by surgical industry.

NOT COVERED

38. Following machinery and equipment imported by cutlery industry:-

NOT COVERED

39. Plant, machinery, equipment and specific items used in production of bio-diesel.


Note : Serial No. 26 and 27 have been added to THE FIFTH SCHEDULE of the

Customs Act 1969 which were not earlier covered under SRO 575(I)2006.

budgetary measures 2014 - 2015

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