GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS

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

NOTIFICATION
(CUSTOMS)

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

of the Customs Act, 1969 (IV of 1969), and clause (a) of sub-section (2) of section 13 of
the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 575(I)/2005,
dated the 6th June, 2005, the Federal Government is pleased to exempt plant,
machinery, equipment and apparatus, including capital goods, specified in column (2) of
the Table below, falling under the HS Codes specified in column (3) of that Table, from
so much of the customs-duty, specified in the First Schedule to the said Act, as is in
excess of the rates specified in column (4) thereof, and the whole of Sales Tax leviable
under the Sales Tax Act 1990, subject to the following conditions, besides the
conditions specified in column (5) of the Table, namely:-
(i) the imported goods are not listed in the locally manufactured items, as
notified through a Customs General Order issued by the Central Board of
Revenue from time to time or, as the case may be, certified as such by
the Engineering Development Board. This condition shall, however, not
be applicable in respect of S.Nos. 6, 15, 20, 27, 28 and 30 of the Table;

(ii) except for S. No. 1, 8, 16, 18, 22 and 27 of the Table, the Chief
Executive, or the person next in hierarchy duly authorized by the Chief
Executive or Head of the importing company shall certify in the
prescribed manner and format as per Annex-A that the imported items
are the company’s bonafide requirement. He shall furnish all relevant
information Online to Pakistan Customs Computerized System (PACCS)
against a specific user ID and password obtained under section 155D of
the Customs Act, 1969. In already computerized Collectorates or
Customs stations where the PACCS is not operational, the Project
Director or any other person authorized by the Collector in this behalf
shall enter the requisite information in the PACCS on daily basis,
whereas entry of the data obtained from the customs stations which
have not yet been computerized shall be made on weekly basis; and

(iii) in case of partial shipments of machinery and equipment for setting up a

plant, the importer shall, at the time of arrival of first partial shipment,
furnish complete details of the machinery, equipment and components
required for the complete plant, duly supported by the contract, lay out
plan and drawings.

Explanation.- Capital Goods mean any Plant, Machinery, Equipment, spares

and accessories, classified in chapters 84, 85 or any other
chapter of the Pakistan Customs Tariff, required for-

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

refractory bricks and materials required for setting up a
furnace, catalysts, machine tools, packaging machinery and
1
 equipment, refrigeration equipment, power generating sets
and equipment, instruments for testing, research and
development, quality control, pollution control and the like;

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

floriculture, horticulture, livestock, dairy and poultry industry;
or

(c) service sectors listed at S. No. 16 of the table below, and

includes the items mentioned in clause (a) above.

TABLE

S.No. Description PCT Customs Conditions

Heading Duty
(1) (2) (3) (4) (5)

1. Agricultural machinery

(A) Land leveling machinery 0% Nil

and equipment

1) Bulldozers and angle 8429.1100

dozers 8429.1900
2) Graders and levelers 8429.2000
3) Scrappers 8429.3000
4) Bulldozer and angle dozer 8431.4200
blades.
5) Bulldozers, pulled soil 8432.8000
scrappers, capacity 20-
25m3.
6) Laser land-levelers, 8432.8090
hydraulically driven land
levelers, land planers,
stone collectors (capacity
1.5-2.5m) and wind
rowers (capacity 1.5-2.5
m).
7) Survey equipment. 9015.2000
9015.8000
(B) Tillage, seeding and
planting machinery 0% Nil
and equipment

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

2
3) Seeders, planters, 8432.3010
pneumatic planters, 8432.3090
transplanters, vegetable
seedling transplanters,
paddy seeding raising
equipment, cane ratoners,
cane planters and
mechanical hand diblers.

4) Rotavators. 8432.8010

5) Para plow-sub-soiler (with 8432.8090

vibratory mechanism) and
bed shapers.

6) Discs for agricultural 8432.9000

ploughs.

(C) Fertilizer and plant

protection 0% Nil
equipment.

1) Spray pumps (gear and 8413.8110

diaphragm type). 8413.8190

2) All types of mist blowers. 8414.8000

3) All types of sprayers (self 8424.8100

propelled, manual, power
driven, ULV,
tractor/trolley mountable)
and electronic knapsack
sprayers excluding
manual knapsack sprayers.

4) Spray nozzles assembly, 8424.9010

spray nozzles and nozzles
tips.

5) Herbicides applicators 8432.4000

(including band
applicators), fire band
weed applicators, granular
applicators, slurry
spreaders, manure
spreader/ composite
shredder.

6) Dust application machinery 8432.8090

and equipment.

(D) High efficiency irrigation

and drainage 0% Nil
equipment.
1) Submersible pumps (up to 8413.7000
75 lbs and head 150
meters) and field
drainage pumps.
3
2) Sprinklers including high 8424.8100
and low pressure (center
pivotal) system,
conventional sprinkler
equipment, water reel
traveling sprinkler, drip or
trickle irrigation equipment,
mint irrigation sprinkler
system.
3) Tile drain laying 8426.4900
equipment.
4) Dredger/ excavator/ 8429.5100
dragline equipment/ back 8429.5900
hoe trenchers;
5) Tractor mounted rotary 8430.6900
ditcher or chain trencher
(excluding tractor).
6) Direct power rotary drilling 8430.4900
rigs.
7) Canal concrete lining 8430.5000
machine.
8) Air release valves, 8481.1000
pressure gauges, water 8481.3000
meters, back flow 9026.2000
preventers, and automatic 9026.2000
controllers. 9032.8900

9) Water and soil moisture 9027.8000

measuring devices.

(E) Harvesting and threshing 0% Nil

machinery.

1) Fodder rake. 8201.3000

2) Pruner/shears. 8201.6000
3) Forage choppers. 8433.2000
4) Haymaking and bailing 8433.3000
machinery.
5) Straw or fodder balers. 8433.4000
6) Combine harvesters – 8433.5100
threshers.
7) Root or tuber harvesting 8433.5300
machines.
8) Sugarcane, potato, onion, 8433.5300
garlic, fruit, groundnut etc., 8433.5900
harvester/ digger;
9) Cotton picker, stock pullers 8433.5900
cum shredder, rotary
slusher.
10) Fodder/forage wagon. 8716.8000

(F) Post-harvest handling and 0% Nil

processing machinery.

1) Fodder and feed cube 8433.4000

making machinery.

4
2) Machinery for cleaning, 8433.6000
sorting or grading eggs,
fruits or other agriculture
produce including
Stationery/moveable seed
processing units.

3) Plants and essence 8436.8000

extractors for
flowers/horticulture.

4) Machine for cleaning, 8437.1000

sorting or grading seed,
grain or dried leguminous
vegetables.
(G) Dairy, livestock and
poultry, machinery. 0% Nil
1) Milk chillers irrespective of 8418.6110
the fact whether
manufactured locally or
not.
2) Milking machines. 8434.1000
3) Dairy machinery. 8434.2000
4) Milk evaporator. 8419.3900
5) Tubular heat exchanger 8419.5000
(for pasteurization).
6) Cream separators. 8421.1100
7) Homogenizer. 8434.2000
8) Milk processing plant, milk 8419.8100
spray drying plant, Milk
UHT plant.
9) Milko scans. 9027.3000
10) Machinery for preparing 8436.1000
animal feeding stuffs.
11) Slurry digester. 8436.8000
12) Veterinary equipment. 9018.9090
13) Incubators, brooders and 8436.2100
other poultry equipments. 8436.2900

14) Pre-fabricated buildings. 9406.0000 5% Nil

(H) Green house farming and
other Green House 0% Nil
equipment.

1) Geo-synthetic liners 3921.9010

(PP/PE Geo synthetic films 3921.9090
of more than 500
microns).
2) Nets for green houses 5608.1900
(mesh size 6” or above). 5608.9000
3) Tunnel farming equipment. 8430.3100
8430.3900
4) Green houses 9406.0000
(prefabricated).

5
(I) Machinery, equipment and 0% 1. In respect of goods of
other capital goods Sr.No. 1(I), the Ministry of
for miscellaneous Agro- Food, Agriculture, and
based industries like milk Livestock shall certify in the
processing, fruit, prescribed manner and format
vegetable or flowers as per Annex-B that the
grading, picking or imported goods are bonafide
processing etc. requirement. The authorized
officer of the Ministry shall
1) Packing or wrapping 8422.4000 furnish all relevant information
machinery (including heat online to Pakistan Customs
shrink wrapping Computerized System
machinery). (PACCS) against a specific
2) Scales for continuous 8423.2000 user ID and password
weighing of goods on obtained under section 155D
conveyors. of the Customs Act, 1969.
3) Machinery for the 8438.5000
preparation of meat or 2. The goods shall not be sold
poultry. or otherwise disposed off
4) Conveyor belt of a kind 8428.3900 within a period of five years of
used in slaughter house. its import except with the prior
5) Evaporators for juice 8419.8900 approval of the CBR.
concentrate.
6) Machinery used for 8419.3100
dehydration and freezing. 8418.6900
7) Heat exchange unit. 8419.5000
8) Machinery used for filtering 8421.2900
and refining of pulps/juices.
9) Machinery for filling, 8422.3000
closing, sealing or labeling
bottles, canes etc.

10) Presses, crushers and 8435.1000

similar machinery used in
the manufacture of fruit
juices.
11) Shear machinery. 8433.2000
12) Machinery used in the 8437.8000
milling industry.
13) Machinery for the 8438.6000
preparation of roots, nuts
or vegetables.
14) Pressing and ginning 8445.1900
machinery for cotton 8479.8990
ginning industry.
15) Solar heating equipment. 8541.4000
16) Complete Rice Par Boiling 8419.8900 0% Nil
Plant & other
Respective
Headings.

(J) Horticulture and 0% Nil

Floriculture.

6
 1) Machines for making 8441.3000
cartons, boxes, cases,
tubes, drums or similar
containers, other than by
moulding
2) Evaporative air coolers 8479.6000

3) PU panels (Insulation) 9406.0000

4) Battery Operated Fork 8427.1000

Lifters (upto 3 tons)
5) Gen set 10-25 KVA 8502.1120
8502.1130
6) Refrigerating machines 8418.6120
with engine fitted on
common base for
refrigerated containers.
7) Knives & cutting blades 8208.4000
8) Other refrigerating or 8418.5000
freezing chests, cabinets
9) Other machinery 8438.8000
10) Tubes, pipes and hollow 7304.3100
profiles of iron and steel 7304.3900
11) Hand tools Respective
Headings
12) Agricultural horticultural 8432.0000
machinery & parts thereof
13) Other agricultural, 8436.2000
horticultural, forestry or be-
keeping machinery.

2. Machinery and equipment for Respective 0% Nil

development of grain handling Headings
and storage facilities.

3. Cool chain machinery and Respective 0% Nil

equipment. Headings

4. Following items imported by Call 5% Nil

Centers, Business Processing
Outsourcing facilities duly
approved by Telecommunication
Authority.

. 1) UPS, inverters/converters. 8504.4010

8504.4090
2) Fax machines 8517.2100
3) Photo copiers 9009.1100,
9009.1200,
4) IP Phones 8517.1900
5) Telephone sets/head sets. 8517.1100
6) Dialers 8517.9000
7) Generator. 8502.1200
8) Cat 5/Cat 6/Power cables 8544.4990
9) PAPX Switch 8517.3000
10) Multimedia projectors 8528.3010
11) Video conferencing 8525.3090
7
 equipment.
12) CCTV 8525.3010
13) Plasma TV 8528.2190
14) PUD’s 8537.1000
15) Dedicated telephone 8517.3000
exchange system for call
centers.

5. Following items imported by the Only approved models or

local assemblers of vehicles and brands as mentioned in
companies having CNG chapter VII of the Customs
licenses: General Order No 12 of 2002
dated 15th June 2002 shall be
1) Compressors 8414.8030. 5% entitled to this exemption. The
importer shall also furnish
2) Mass Flow CNG 8413.1100 5% quality certificate of the original
dispensers. manufacturer duly witnessed
by the designated third party
3) Storage cylinders. 7311.0000 0% inspectors mentioned in
chapter VII of the above stated
4) CNG vehicle Cylinders. 7311.0000 0% Customs General Order
regarding safety standards as
5) CNG vehicle conversion 8409.9191 0% laid down in Pakistan CNG
kits. 8409.9991 Rules, 1992.

6. Machinery and equipment for Respective 5% Nil

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

7. Following machinery, 5% Nil

equipment, apparatus, and
medical, surgical, dental and
veterinary furniture, materials,
fixtures and fittings imported for
establishing hospitals and
medical or diagnostic institutes:-

A. MEDICAL EQUIPMENT.

1) Dentist chairs 9402.1010

2) Medical surgical dental or 9402.9010
veterinary furniture
3) Operating Table. 9402.9010
4) Operating Lights. 9405.4090
5) Emergency Operating 9405.4090
Lights.
6) Hospital Beds with 9402.9020
mechanical fittings
7) Gymnasium equipment. 9506.9100
8) Cooling Cabinet. 8418.5000
9) Refrigerated Liquid Bath. 3824.9099

8
10) Contrast Media Injections 3824.9099
(for use in Angiography &
MRI etc).
11) Breathing Bags. 9020.0020

B. CARDIOLOGY/CARDIAC
SURGERY EQUIPMENT

1) Cannulas. 9018.3940
2) Manifolds. 8481.8090
3) Intra venous cannula i.v. 9018.3940
catheter.
C. DISPOSABLE MEDICAL
DEVICES

1) Self disabling safety sterile

syringes. 9018.3110
2) Insulin syringes. 9018.3110
3) Burettes. 7017.9000

D. DIAGNOSTIC
KITS/EQUIPMENT

1) HIV KIits 3822.0000

2) 4C Es Trionyx 3822.0000
3) 5C Cell control Lnormal 3822.0000
4) Bovine precision multisera. 3822.0000
5) Pregnancy test. 3822.0000
6) DNA SSP DRB GenricIC 3822.0000
7) Retic C Control tri pak. 3822.0000
8) Immulite vitamin B12 kit 3822.0000
9) Immulite ferritin kit 3822.0000
10) HEV combi elevys 3822.0000
11) ID-DA Cell 3822.0000
12) Urisys 3822.0000
13) Albumin bcg. 3822.0000
14) Cratinin sysi. 3822.0000
15) Cobas amplikcor a Ring. 3822.0000
16) Cobas amplicor detektiion 3822.0000
cups.
17) ISE Standard low 3822.0000
18) Alp ifcc sys. 3822.0000
19) Bilirubin sys kit 3822.0000
20) Hdl C plus sys. 3822.0000
21) Ck mb sys 3822.0000
22) Ck nac sys. 3822.0000
23) Glulcose sys kit 3822.0000
24) Ammonia Modular 3822.0000
25) Lac Unisys 3822.0000
26) Ldh sys kit 3822.0000
27) Urea uv syskit. 3822.0000
28) Ua plus sys. 3822.0000
29) Tina quant a hba ic uni sys. 3822.0000
30) Crp n control 3822.0000
31) Aslo tin quant a modular 3822.0000
32) Cfas proteins u 3822.0000
33) Cfas lipids 3822.0000

9
 34) Preciath Hdl/ldl chol 3822.0000
35) Precinorm protein kit 3822.0000
36) Precipath U 3822.0000
37) Controlset RFII 3822.0000
38) Cfas pac 3822.0000
39) Palb ceru control. 3822.0000
40) HCV cobas 3822.0000
41) UIBC 717 System 3822.0000
42) U/CSF Unysitergent 33 kit 3822.0000
43) Phosphorus Inorg sys kit 3822.0000
44) Kit ampl ic det 3822.0000
45) Ige rp elecysys 3822.0000
46) Lc hsv ½ detect 3822.0000
47) Oligo abs 3822.0000
48) Quicklyte NA/K/CL 3822.0000
49) Axym Hcy 3822.0000
50) Standard oligo 3822.0000
51) Hla B27 3822.0000
52) Omniscan id liss coombs. 3822.0000
53) Typhidot 3822.0000
54) Lineprobe HCV amp 3822.0000
55) Medi sense strips. 3822.0000
56) One touch strips for sugar 3822.0000
test.
57) Accua check strips. 3822.0000
58) Advanced-II strips 3822.0000

E. OTHER RELATED
EQUIPMENTS

1) Fire extinguisher. 8424.1000

2) Fixtures & fittings for Respective
hospitals Headings

8. i. Machinery, equipment Respective 5% The Ministry of Tourism shall

and other items Headings approve the item wise
required for setting up, requirement of every project
up-gradation and on the format prescribed as
expansion of hotels (3 Annex-B. The authorized
stars and above), officer of the Ministry shall
tourism; sporting and furnish all relevant information
other recreation services Online to Pakistan Customs
related projects Computerized System
as approved by the (PACCS) against a specific
Ministry of Tourism. user ID and password
obtained under section 155D
of the Customs Act, 1969. In
order to avoid mis-use of
items/equipment imported by
hotel industry at concessional
duty rates, Ministry of Tourism
shall also ensure that these
items/equipment are imported
in relation to approved room
capacity and are installed in
the same hotel project and not
elsewhere; and.

10
 ii. Machinery and Respective 5% Nil
equipment for hotels Headings.
(below 3 stars).

9. 1. Machinery, equipment, Respective 0% 1. This concession shall be

materials, capital goods, Headings available to those Mineral
specialized vehicles (4x4 non Exploration and Extraction
luxury) i.e single or double cabin Companies or their authorized
pickups, accessories, spares, operators or contractors who
chemicals and consumables hold permits, licences, leases
meant for mineral exploration and who enter into
phase. agreements with the
2. Construction machinery, Government of Pakistan or a
equipment and specialized Provincial Government.
vehicles, excluding passenger 2. Temporarily imported
vehicles, imported on temporary goods shall be cleared
basis as required for the against a security in the form
exploration phase. of a post dated cheque for the
differential amount between
the statutory rate of customs
duty and sales tax and the
amount payable under this
notification, along with an
undertaking to pay the
customs duty and sales tax at
the statutory rates in case
such goods are not re-
exported on conclusion of the
project.

3. The goods shall not be

sold or otherwise disposed off
without prior approval of the
CBR and the payment of
customs duties and taxes
leviable at the time of import.
These shall however be
allowed to be transferred to
other entitled mining
companies with prior approval
of the Board.

10. 1. Machinery, equipment, Respective 5% -do-

materials, capital goods, Headings
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.

11
 2. Construction machinery,
equipment and specialized
vehicles, excluding passenger
vehicles, imported on temporary
basis as required for mine
construction or extraction phase.

11. 1. Machinery, equipment and Respective 5% Temporarily imported goods

spares meant for initial Headings shall be cleared against a
installation, balancing, security in the form of a post
modernization, replacement or dated cheque for the
expansion of projects for power differential amount between
generation through oil, gas, coal, the statutory rate of customs
wind and wave energy including duty and sales tax and the
under construction projects, amount payable under this
which entered into an notification, along with an
implementation agreement with undertaking to pay the
the Government of Pakistan. customs duty and sales tax at
the statutory rates in case
2. Construction machinery, such goods are not re-
equipment and specialized exported on conclusion of the
vehicles, excluding passenger project.
vehicles, imported on temporary
basis as required for the
construction of project.

12. 1. Machinery, equipment and Respective 5% -do-

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

2. Construction machinery,
equipment and specialized
vehicles, excluding passenger
vehicles, imported on temporary
basis as required for the
construction of project.
.
13. 1. Machinery, equipment and Respective 0% -do-
spares meant for initial Headings
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.

2. Construction machinery,
equipment and specialized
vehicles, excluding passenger
vehicles, imported on temporary
basis as required for the
12
 construction of project.
.

Explanation. -The expression

“projects for power generation”
means any project for
generation of electricity whether
small, medium or large and
whether for supply to the
national grid or to any other user
or for in house consumption.

14. 1. Machinery, equipment, Respective 5% -do-

apparatus, appliances, Headings
metering and testing
apparatus and appliances,
mechanical and electrical
controls, transmission gear,
and parts thereof, meant for
power transmission and grid
stations, including under
construction projects.

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

15. Complete plants for relocated Respective 5% Nil

industries. Headings

16. Machinery, equipment and other Respective 5% 1. Except for telecom sector,
capital goods for Service Headings BOI shall certify in the
Sectors mentioned below:- prescribed manner and format
as per Annex-B that the
(i) Wholesale, distribution imported goods are bonafide
and retail trade, project requirement. The
authorized officer of the BOI
(ii) transportation, shall furnish all relevant
(iii) storage, information Online to Pakistan
(iv) communication, Customs Computerized
(v) infrastructure System (PACCS) against a
projects including specific user ID and password
development of obtained under section 155D
industrial zones, of the Customs Act, 1969.
(vi) telecommunication i.e.
Email/internet/electronic 2. The telecommunication
information services companies having valid
(EIS), data license or NOC and type
communication approval from Pakistan
network services, Telecommunication Authority
trunk radio services, and PEMRA, as the case may
cellular mobile be, shall be entitled for
telephone services, exemption without requiring
audiotex services, any exemption certificate from
13
 voice mail services, the BOI. The Chief Executive
card pay phone or the person next in
services, close user hierarchy duly authorized by
group for banking the Chief Executive of the
operations, importing telecommunication
international satellite company shall however certify
operations for in the prescribed manner and
domestic data format as per Annex-A that
communications, the imported items are the
paging service and bonafide requirement.
any other
telecommunication
service which is
deregulated in future;
(vii) technical testing
facilities,
(viii) Audio-visual services,
(ix) Rental services relating
to transport equipment
and machinery;
(x) Environmental services
and
(xi) Foreign Direct
Investment (FDI) in
any other activity of
service sector.

17. Following machinery, equipment Respective 5% Nil

and capital goods imported for Headings.
establishing chain stores:-

1) Refrigeration system,
including shelves and
chests.
2) Butcher equipment,
preparation equipment.
3) Rotisserie equipment,
preparation equipment.
4) Fishery equipment,
preparation equipment.
5) Bakery equipment,
preparation equipment.
6) High racks, self service
racks, round stands.
7) Trolley, wire material,
customer guidance.
8) Fork lift trucks, pallet
movers.
9) Advertising and decoration
material.
10) Waste re-processing
systems.
11) Euro pallets
12) Merchandise security-
/video control system.
13) Pneumatic dispatch system
14) Office equipment
14
15) Equipment for workshop
16) Antenna system
17) Canteen equipment
18) Cashier desks and chairs.
19) Cleaning machinery and
materials.
20) Wrapping machinery and
equipment.
21) Safes
22) Scales
23) EDP equipment
24) Telephone system
25) Sectional steel,
reinforcement, metal
sheets.
26) Concrete admixtures-
curing-fixtures
27) Insulation and
waterproofing materials
28) Doors, shutter doors,
sliding doors.
29) Windows, sunshading.
30) Skydomes
31) Flooring materials
32) Paint, coating, sealing
material
33) Suspended ceiling system.
34) Plaster board wall system
35) WC dividing wall system
36) Lock system
37) Crash barriers, traffic signs
38) Insulated panels for cooling
chambers
39) Container
40) Dock leveling systems
41) Air conditioning and
heating system.
42) Air ventilation system.
43) Sprinkler system.
44) Fire detection system.
45) Fire extinguishers.
46) Weak current system.
47) Intruder alarm security
system.
48) Sewage treatment system.
49) Lighting arrester system.
50) Elevators.
51) Gasoline generator.
52) Main and secondary
switchboards.
53) Illumination.

15
18. Following machinery, equipment 5% Nil
and other education and
research related items imported
by technical training institutes,
research institutes, schools,
colleges and universities:-

1) Quartz reactor tubes and 7017.1010

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

2) Other dryers 8419.3900

3) Filtering or purifying 8421.2100
machinery and apparatus
for water
4) Other filtering or purifying 8421.2900
machinery and apparatus
for liquids
5) Personal weighing 8423.1000
machines, including baby
scales; household scales
6) Scales for continuous 8423.2000
weighing of goods on
conveyors
7) Constant weight scales and 8423.3000
scales for discharging a
predetermined weight of
material into a bag or
container, including hopper
scales
8) Other weighing machinery 8423.8100
having a maximum
weighing capacity not
exceeding 30 kg
9) Other weighing machinery 8423.8200
having a maximum
weighing capacity
exceeding 30 kg but not
exceeding 5,000kg
10) Other weighing machinery 8423.8900
11) Weighing machine weights 8423.9010
of all kinds; parts of
weighing machinery of
machines of heading
8423.2000 & 8423.3000
12) Other weighing machine 8423.9090
weights of all kinds; parts
of weighing machinery of
machines of heading
8423.2000 & 8423.3000
13) Networking equipments like 8471.8010
routers, LAN bridges, hubs
excluding switches and
repeaters.
14) Other furnaces and ovens 8514.3090
16
 15) Electronic balances of a 9016.0010
sensitivity of 5 cg or better,
with or without weights.
16) Other balances of a 9016.0090
sensitivity of 5 cg or better,
with or without weights.
17) Thermostats of a kind used 9032.1010
in refrigerators and air-
conditioners
18) Other thermostats 9032.1090
19) Manostats 9032.2000
20) Other instruments and 9032.8100
apparatus Hydraulic or
pneumatic
21) Other instruments and 9032.8900
apparatus
22) Parts and accessories of 9032.9000
automatic regulating or
controlling instruments and
apparatus
23) Spares, accessories, and Respective
reagents for scientific Headings
equipments

19. Machinery, equipment, raw Respective 0% Nil

materials, components and other Headings
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 Respective 5% Nil

capital goods meant for initial Headings
installation, balancing,
modernization, replacement or
expansion of oil refining (mineral
oil, hydro- cracking and other
value added petroleum
products), petrochemical and
petrochemical downstream
products including fibers and
heavy chemical industry.

21. Machinery, equipment and Respective 5% Nil

other capital goods imported by Headings
an industrial concern.

22 Machinery and equipment Respective 5% Nil

imported by a commercial Headings
importer.

23. Air Handling Units 8415.8300 5% Of those specifications which

are not manufactured locally.

17
24. Following items imported by the 5% If imported by local
manufacturing sector:- manufacturer recognized by
the Ministry of Industries,
1) Fin tubes. 7304.3100 Production and Special
7304.9000 Initiatives.

2) Dish heads. 7326.1990

7326.9090

3) Induced draught fans. 8414.5990

4) High pressure valves 8481.8090

5) Automatic valves 8481.8090

6) Safety valves including Non 8481.4000

return valves.

7) Control valves for steam 8481.8090

duty.

8) Core wire of base metal in 8311.2000

coils (for machine welding).

25 Following machinery and 0% The goods shall not be sold or

equipment for marble, granite otherwise disposed off within a
and gem stone extraction and period of five years of their
processing industries. import except with the prior
approval of the CBR.
1) Polishing cream 3405.4000
3405.9000

2) Gin saw blades. 8202.9910

3) Air compressor (27cft and 8414.8010

above).

4) Quarry winches (100 ton 8425.3100

capacity and above.
5) Quarry crane. 8426.3000

6) Ultrasonic machine tools. 8456.2000

7) Sharpening machine. 8460.3100

8460.3900

8) Sawing machines. 8464.1000

9) Grinding machines. 8464.2010

10) Polishing machines. 8464.2090

11) Other machine tools for 8464.9000

working stones.

12) Pneumatic tools. 8467.1100

8467.1900
18
26. Machinery, equipment and other Respective 0% 1. Ministry of Industries,
project related items including Headings Production & Special
capital goods, for setting up of Initiatives, shall certify in the
hotels, power generation plants, prescribed manner and format
water treatment plants and other as per Annex-B that the
infrastructure related projects imported goods are bonafide
located in an area of 30 km project requirement. The
around the zero point in Gwadar. authorized officer of the
Ministry shall furnish all
relevant information online to
Pakistan Customs
Computerized System
(PACCS) against a specific
user ID and password
obtained under section 155D
of the Customs Act, 1969.

2. The goods shall not be sold

or otherwise disposed off
without prior approval of the
CBR and payment of customs
duties and taxes leviable at the
time of import.

27. Following goods imported by 5% The goods shall not be sold or

municipal authorities/local otherwise disposed off within a
bodies/cantonment boards:- period of 5 years of their
import without prior approval of
the CBR and payment of
customs duties and taxes
leviable at the time of import.
1) Ambulances 8702.1090
8702.9090
8703.2329
8703.2490
8703.3229
8703.3390
8703.9000.
2) Fire fighting vehicles. 8705.3000
3) Waste disposal truck 8704.2290
8704.2390
4) Incinerators for disposal 8417.8000
waste management.
5) Motorized sweepers 8479.8990
6) Brake down lorries 8705.9000
7) Special purpose vehicles 8705.9000
for the maintenance of
streetlights and overhead
cables.
8) Snow ploughs 8430.2000

19
28. Aircraft spares, parts, tyres, Respective 0% If imported by domestic
navigational equipment, Headings airlines for maintenance of
accessories for maintenance their aircrafts.
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.

29. Proprietary Formwork System 7308.4000 5% (i) If not manufactured locally

for building/structures of a height and imported by the
of 100 ft and above and its construction companies
various items/ components registered with the Pakistan
consisting of the following, Engineering Council;
namely:-
(ii) the system is to be
1) Plastic tube. 3917.2390 procured from a well renowned
international manufacturer;
2) Plastic tie slot filters/plugs, 3926.9099
plastic cone. (iii) a certificate from one of
the following International Pre-
3) Standard steel ply panels, 7308.4000 shipment Inspection
Special sized steel ply Companies/Survey Firms to
panels, wedges, tube the extent that all the
clamps (B-Type & G Type), components/parts are to be
push/pull props, brackets used in the Proprietary
(structure), steel soldiers Formwork System for
(structure), drop head, construction of
standard, prop tic, buard structures/buildings of more
rail post (structure), coupler than 100 feet height, is
brace, cantilever frame, produced, namely:-
decking beam/Infill beam (a) Messrs Lloyds of London;
and doorway angles. (b) Messrs Quality Tech,
LLC;
4) Lifting Unit (Structure) 7308.9090 (c) Messrs ABS;
(d) Messrs Bureau Veritas;
5) Bolts, tie bolts, anchor bolt 7318.1590 and
assembly (fastener), (e) Messrs SGS; and
anchor screw (fastener).
(iv) The Pakistan Engineering
6) Nuts 7318.1690 Council shall certify that the
imported Proprietary
7) Steel pins, tie wing nut 7318.1900 Formworks System conform to
(fastener). the requirement of the
Company’s project.”.
8) Steel washers, water plate 7318.2200
(fastener).

9) Special hammers 8205.2000

20
 10) Extraction keys. 8205.5900

11) Adjustable base jack 8425.4900

(thread rod with nut and
steel plate), adjustable fork
head (threaded rod with nut
and steel channel).

30. Effluent treatment plants Respective 5% Nil

headings

31. Heat ventilation air conditioner 8415.8200 0% Subject to certification by the

Ministry of Health.

32. Following machinery and 5% If imported by broadcasting

equipment relating to companies duly licensed by
broadcasting:- the Ministry of Information and
Broadcasting.
1) Video tape recorders 8521.1010
(VTRs), S-VHS Tape
Recorders. 8521.1010
2) Broadcast cameras 8525.3090
3) Video Switcher. 8521.1090
4) Video/Audit Routers 8525.2090
5) Audio Limiter/ Monitor/ 8520.9090
Mixer equipment.
6) Broadcast digital maximiser 8528.1290
7) Aalog video distribution 8518.4000
amplifiers.
8) SD/AES distribution 8518.4000
amplifiers.
9) SDI monitoring/equalizing 8518.4000
amplifiers.
10) SD/AES 8518.4000
Multiplexers/demltiplexers
11) Audio distribution 8518.4000
amplifiers.
12) Video/audit converters. 8528.1290
13) SDI input board. 8521.1090
14) Amplified loud speaker 8518.4000
15) Under monitor displays 8528.2190
(UMDs)
16) LCD monitors. 8471.6079
17) Picture tube monitors. 8471.6079
18) Plasma screens. 8471.6090
19) Broadcast video 8528.2190
visualization/monitoring
system
20) Wave form/ 8528.2190
vectroscope monitors.
21) Video/audio frame 8521.1090
synchronizer.
21
22) Audio delay/monitoring 8528.2190
equipment.
23) Sync pulse generator. 8528.1290
24) Intercom system/ 8517.1900
microphones.
25) Digital clock system. 9105.9900
26) Consoles, racks, patch 8537.1000
panels, cables other
installation material.
27) Video format converters. 8521.1090
28) Transformers. 8504.4090
29) Video play out/ ingest/ 8521.1090
preview servers.
30) Fiber optic transceivers. 8517.8090
31) Ethernet switch. 8471.8050
32) Video automation servers 8521.1090
33) Automation industrial PCs 8471.4190
34) Newsroom management 8521.1090
servers.
35) Non-Linear/Linear video 8521.1090
editing equipment.
36) Video storage network 8521.1090
servers.
37) Video archival servers. 8521.1090
38) LTO robotic tape library 8471.7050
39) Video conferencing system 8517.1900
(picturetel/polycom
/Tandberg).
40) Audio conferencing 8517.1900
system.
41) Satellite video phones. 8525.2090
42) Digital Video/audio media 8528.1290
delivery system.
43) Studio lights. 9405.4090
44) Video graphic servers. 8521.1090
45) On air video in & out 8521.1090
graphic servers.
46) Content asset 8521.1090
management servers.
47) Virtual set system. 8521.1090
48) Camera tracing heads. 8525.3090
49) Teleprompters. 8528.2190
50) C/Ku Band uplink antenna 8529.1010
equipment.
51) IF & LNBs, wave guiders, 8529.1010
splitters.
52) High powered uplink 8528.1290
amplifiers.
22
53) Up converters. 8529.1010
54) Uplink monitoring/control 8529.1010
equipment.
55) Spectrum analyzer. 8529.1010
56) MPEG 2, MPEG 4 Video 8521.1090
Encoders.
57) Video statistical 8518.4000
multiplexing equipment.
58) Modulators. 8518.4000
59) Satellite reception 8525.2090
IRDs/TVROs/Decoders.
60) Video compression control 8521.1090
& monitoring equipment.
61) Video 8518.4000
encryption/conditional
access servers.
62) Smart cards for video 8529.9090
encryption.
63) Subscription management 8471.9090
servers.
64) Digital setup box (STBs) 8528.1220
65) Personal video recorder 8521.1010
(PVR); Digital Video
Recorder (DVR)
66) Call center equipment. 8471.9090
67) Satellite receive dish. 8528.1220
68) LNBs. 8529.1020
69) Advertisement insertion 8471.9090
servers.
70) Audio video dubbing 8521.1010
equipment.
71) Character generator. 8471.9090
72) Logo generator. 8471.9090
73) Channel branding 8471.9090
equipment
74) Sub titling equipment. 8471.9090
75) Video animation 8471.9090
equipment.
76) Video streaming gateway. 8528.1290
77) SMS/MMS to TV servers. 8471.9090
78) DVB-H Mobile handsets for 8525.2010
TV delivery.
79) DMB Mobile handsets for 8525.2010
TV delivery.
80) RG 11/RG 6 cables. 8544.1190
81) RF connectors. 8544.5990
82) Toolkit for satellite dish 8206.0000
installation.
23
 83) Drill machine for satellite 8467.2100
dish installation.
84) Payment gateway servers. 8467.2100
85) Modems for setup box. 8517.8010
86) Power distribution 8504.4010
equipment, UPS,
Generators.
87) Interactive TV Servers. 8471.9090
88) GPS/electronic compass 9014.8000
equipment.
89) Broadcast chopper 8802.1200
90) Acoustics.
91) Teletext equipment. 8471.9090
92) Studio air conditioning. 8415.1000
93) Studio furniture/fixtures. 9403.6000
94) Studio/TV Station/Uplink 8525.3090
station video surveillance
security equipment.
95) Wireless camera 8525.3090
equipment.
96) Microwave multi point 8528.1290
video distribution
equipment.
97) IP satellite news gathering 8525.2090
equipment.
98) Still store equipment. 8521.1090
99) Low resolution servers. 8521.1090
100) Accessories for video 8528.2190
switching, routing,
distribution, recording,
amplification, locking,
equalizing, encryption, up
linking, down linking,
encoding/decoding,
multiplexing, transmission
etc.

Annex-A

Header Information

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

(1) (2) (3)
Details of Input goods (to be filled by the chief executive of the Goods imported (Collectorate of
importing company) import)
Description Specs Custom Sales UOM Quantity Collector CRN/ Date
Duty rate Tax rate imported ate Mach of
HS Code

(applic- (applicab No. CRN/

Quantity

able) le) Mach.

WHT

No.

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

24
 CERTIFICATE. It is certified that the description and quantity mentioned above are commensurate
with the project requirement and that the same are not manufactured locally. It is further certified
that the above items shall not be used for any other purpose.

Signature of Chief Executive, or

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

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

Annex-B

Header Information

NTN/FTN of Importer Approval No.

(1) (2)
Details of Input goods (to be filled by the authorized officer of the Goods imported (Collectorate of
Regulatory Authority) import)
HS Description Custom Sales Quantity Collector CRN/ Date
Code Duty Tax importe ate Mach of
Quantity

rate rate d . No. CRN/

Specs

UOM
WHT

(applic (applic Mach

able) able) No.
(3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

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

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

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

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

(SHAHID AHMAD)
ADDITIONAL SECRETARY

25