| Serial No. | Description | Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) |
| (1) | (2) | (3) |
| 2[1. | ***] | |
| 2. | ***] | |
| 3. | ***] | |
| 3[4. | *** | |
| 5 | *** | |
| 6 | *** | |
| 7 | *** | |
| 8 | *** | |
| 9 | *** | |
| 10 | ***] | |
| 2[11. | ***] | |
| 12. | ***] | |
| 4[13 | ***] | |
| 14 | Pulses. | 0713.1000, 11[0713.2010, 0713.2020, 0713.2090], 0713.3100, 0713.3200, 0713.3300, 0713.3910, 0713.3920, 0713.3990, 0713.4010, 0713.4020, 0713.5000, 0713.9010, 0713.9020 and 0713.9090 |
| 4[15. | ***] | |
| 16 | Red chillies excluding those sold 5[under] brand names and trademarks. | 6[0904.2110] and 7[0904.2210] |
| 17 | Ginger excluding those sold 5[under] brand names and trademarks. | 8[09.10] |
| 18 | Turmeric excluding those sold 5[under] brand names and trademarks. | 0910.3000 |
| 9[19. | Rice, wheat, wheat and meslin flour | Respective heading] |
| 10[20. | ***] | |
| 11[21. | ***] | |
| 12[22. | ***] | |
| 11[23. | ***] | |
| 12[24. | ***] | |
| 13[25. | ***] | |
| 12[26. | ***] | |
| 12[27. | ***] | |
| 14[28. | ***] | |
| 12[29. | ***] | |
| 15[29A. | *** | |
| 15[29B. | ***] | |
| 16[29C. | ***] | |
| 17[30. | ***] | |
| 31 | Holy Quran, complete or in parts, with or without translation; Quranic Verses recorded on any analogue or digital media; other Holy books. | 18[4901.9910, 8523.2100, 8523.2910, 8523.2990,
19[8523.4910],
19[8523.4920],
19[8523.4190]
[...],[...], 8523.4190, 8523.5910, 8523.5990, 8523.8010,
8523.8020 and 8523.8090] |
| 20[32. | Newsprint and books but excluding brochures, leaflets and directories | Respective headings] |
| 33 | Currency notes, bank notes, shares, stocks and bonds. | 21[49.07] |
| 22[34. | ***] | |
| 22[35 | ***] | |
| 23[36. | ***] | |
| 24[37. | ***] | |
| 38 | Monetary gold. | 25[7108.1390] 26[and 7108.2090] |
| 27[39. | ***] | |
| 28[40. | ***] | |
| 29[41. | *** | |
| 42 | *** | |
| 43 | *** | |
| 44 | ***] | |
| 45 | Dextrose and saline infusion giving sets 30[***] along with empty non-toxic bags for infusion solution, Dextrose and saline infusion giving sets, Artificial parts of the body, Intra-Ocular lenses and Glucose testing equipment. | 9018.3910, 9018.3920, 9021.3100, 31[9021.3900] and 32[Respective heading] |
| 33[46. | ***] | |
| 47 | Import of articles of household and personal effects including vehicles and also the goods for donation to projects established in Pakistan imported by any of the rulers of Gulf Sheikhdoms who is in possession of residential accommodation in Pakistan and goods including vehicles by the United Arab Emirates dignitaries as are listed in column (2) against heading No. 99.05 in column (1) of the First Schedule to the Customs Act, 1969 (IV of 1969) for their personal use and for donation to welfare projects established in Pakistan subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty on such goods under the said Act. | 99.05 |
| 48 | Goods imported or supplied under grants-in-aid for which a specific consent has been obtained from the 34[Board]; supplies and imports under agreements signed by the Government of Pakistan before the 30th June, 1996, provided the agreements contained the provision for exemption of tax at the time of signing of agreement. | 99.03 |
| 35[49 | ***] | |
| 50 | ***] | |
| 51 | ***] | |
| 52 | ***] | |
| 52A | ***] | |
| 53 | ***] | |
| 54 | ***] | |
| 55 | ***] | |
| 36[56 | Omitted.] | |
| 35[57 | ***] | |
| 35[58 | ***] | |
| 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, 37[cochlear implants systems] 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 38[, 99.25 39[,99.37] and 99.38] |
| 40[60. | ***] | |
| 61. | ***] | |
| 41[62. | ***] | |
| 40[63. | ***] | |
| 42[64. | *** | |
| 65 | *** | |
| 66 | *** | |
| 67 | *** | |
| 68 | *** | |
| 69 | *** | |
| 70 | *** ] | |
| 40[71. | ***] | |
| 72. | ***] | |
| 43[73. | ***] | |
| 73A. | ***] | |
| 74 | ***] | |
| 75 | ***] | |
| 76 | ***] | |
| 77 | ***] | |
| 78 | ***] | |
| 79 | ***] | |
| 80 | ***] | |
| 40[81. | ***] | |
| 43[82 | ***] | |
| 43[83 | ***] | |
| 40[84. | ***] | |
| 43[85. | ***] | |
| 86 | Colors in sets (Poster colors) | 3213.1000 |
| 87 | Writing, drawing and making inks | 3215.9010and 3215.9090 |
| 88 | Erasers | 4016.9210 and 4016.9290 |
| 89 | Exercise books | 4820.2000 |
| 90 | Pencil sharpeners | 8214.1000 |
| 43[91 | ***] | |
| 40[92. | ***] | |
| 43[93 | ***] | |
| 94 | Wheelchairs | 8713.1000 and 8713.9000 |
| 44[95. | ***] | |
| 4[96 | ***] | |
| 4[97 | ***] | |
| 4[98 | ***] | |
| 40[99 | ***] | |
| 100 | Construction materials to 45[Gwadar] Export processing Zone’s investors and to Export Processing Zone 45[Gwadar] for development of Zone’s infrastructure | Respective headings |
| 46[100A | Materials and equipment 47[(plant, machinery, equipment, appliances and accessories)] for construction and operation of 45[Gwadar] Port and development of Free Zone for 45[Gwadar] Port as imported by or supplied to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marin Services Limited and (iv) Gwadar Free Zone Company Limited, their contractors and sub-contractors; and Ship Bunker Oils bought and sold to the ships calling on/visiting 45[Gwadar] Port, 48[by the aforesaid operating companies] having Concession Agreement with the Gwadar Port Authority, for a period of forty year, subject to the following conditions and procedure, namely,-
(A). Conditions and procedure for imports.- (i) This exemption shall be admissible only to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies, their contractors and sub-contractors which hold the Concession Agreement; (ii) Ministry of Ports and Shipping shall certify in the prescribed manner and format as per Annex- I that the imported materials and equipments are bonafide requirement for construction and operation of 45[Gwadar] Port and development of Free Zone for 45[Gwadar] Port. The authorized officer of that Ministry shall furnish all relevant information online to Pakistan Customs against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In already computerized Collectorate or Customs station, where the computerized system is not operational, the Project Director or any other person authorized by the Collector in this behalf shall enter the requisite information in the Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis, provided that this condition shall not apply to ship bunker oils; and (iii) The goods so imported 49[and also those already imported under Notification No. S.R.O. 115(I)/2008, dated the 6th February, 2008] shall not be sold or disposed of without prior approval of the FBR and payment of sales tax leviable at the 50[applicable rate on residual value], provided that this condition shall not apply to ship bunker oils.
(B). Conditions and procedure for local supply.-
(i) This exemption shall be admissible only to China Overseas Ports Holding Company Limited (COPHCL) and its operating
companies, their contractors and sub-contractors which hold Concession Agreement;
(ii) for claiming exemption on goods which are otherwise taxable in Pakistan, the operating companies will purchase the materials and equipment for the construction of 45[Gwadar] Port and development of Free Zone for 45[Gwadar] Port from the sales tax registered persons only;
(iii) invoice of the exempt supply, containing the particulars required under section 23 of the aforesaid Act, shall for each supply be issued by the registered person to the operating company
mentioning thereon that the said invoice is being issued under this notification;
(iv) a monthly statement summarizing all the particulars of the supplies made in the month against invoices issued to the operating companies shall be prepared in triplicate by the registered persons making the exempt supplies and shall be signed by the authorized person of the registered person. All three copies of the said signed monthly statement shall be got verified by the registered person from the person authorized to receive the supplies in the office of operating company, confirming that supplies mentioned in the monthly statement have been duly received;
(v) after verification from the operating company, original copy of the monthly statement will be retained by the registered person, duplicate by the operating company and the triplicate provided by the registered person to the Collector of Sales Tax having jurisdiction, by twentieth day of the month following the month in which exempt supplies to the operating companies were made; and
(vi) the registered person making the exempt supplies shall keep the aforesaid record for presentation to the sales tax department as and when required to do so. | Respective Headings |
| 46[100B] | Supplies made by the businesses to be established in the Gwadar Free Zone for a period of twenty-three years within the Gwadar Free Zone, subject to the condition that the sales and supplies outside the Gwadar Free Zone and into the territory of Pakistan shall be subjected to sales tax. | Respective headings |
| 51[100C | Vehicles imported by China Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marine Services Limited and (iv) Gwadar Free Zone Company Limited, for a period of twenty- three years for construction, development and operations of Gwadar Port and Free Zone Area subject to limitations, conditions prescribed under PCT heading 9917 (3)] | Respective headings |
| 52[100D | Machinery, equipment, materials and goods imported either for exclusive use within the limits of Gwadar Free Zone, or for making exports therefrom, subject to the conditions that such machinery, equipment, materials and goods, are imported by investors of Gwadar Free Zone, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (Act IV of 1969) and rules made thereunder shall, mutatis mutandis, apply provided that if any of such goods is taken out of the Zone for purpose other than the export, the tax on the same shall be paid by the importer.] | Respective headings |
| 53[ 101. | ***] | |
| 54[102. | ***] | |
| 53[ 103. | ***] | |
| 54[104. | ***] | |
| 54[105. | ***] | |
| 53[106. | ***] | |
| 107 | Import and supply of iodized salt bearing brand names and trademarks whether or not sold in retail packing. | 2501.001 |
| 53[108. | ***] | |
| 54[109. | ***] | |
| 54[110. | ***] | |
| 111 | 55[*** | ***] |
| 112 | Following cardiology/cardiac surgery, neurovascular, electrophysiology, endosurgery, endoscopy, oncology, urology, gynaecology, disposables and other equipment:--
A. ANGIOPLASTY PRODUCTS
1. Coronary Artery Stents
2. Drugs Eluting Coronary Artery Stents
3. Coronary Artery Dilatations Catheters (Balloons)
4. PTCA Guide Wire
5. PTCA Guiding Catheters
6. Inflation Devices/Priority Packs
7 . 56[Optical Coherence Technology (OCT) System
8. OCT Catheters
9. Intravascular Ultrasound (IVUS)
10. Fractional Flow Reserve (FFR/IFR) System
11. IVUS/FFR/IFR Catheters and wires
12. Support Micro Catheters (Straight and Angled)
13. Drug Coated Angioplasty Balloon
14. Coronary and Peripheral Micro Coils
15. Thrombectomy Device
16. Thrombus Aspiration Catheters
17. Covered Stents (Coronary/Peripheral)
18. Vessel Closure Devices
19. Embolic Protection Devices
20. Renal Stents
21. Vena-cava Filters
22. Coronary and Peripheral Snares
23. Atherectomy Devices
24. IABP Consoles Catheters
25. Intracardiac Echocardiography Machine Catheters]
B. ANGIOGRAPHY PRODUCTS
1. Angiography Catheters
2. Sheaths
3. Guide Wires
4. Contrast Lines
5. Pressure Lines
6. Mannifolds
7. 57[Wrist Bands for Radial Vessel Closure]
C. CONTRAST MEDIA FOR
ANGIOGRAPHY/ANG
IOPLASTY 1. Angiography Accessories
2. ASD Closure Devices
3. ASD Delivery Systems
4. VSD Closure Devices
5. VSD Delivery System
6. Guide Wires
7. Sizing Balloons
8. Sizing Plates
9. PDA Closure Devices
10. PDA Delivery System
D. TEMPORARY PACEMAKERS
(with leads, connectors and accessories)
E. PERMANENT PACEMAKER.
(with leads, connectors and accessories)
F. HEART FAILURE DEVICES
(with leads, connectors and accessories)
G. IMPLANTABLE CARDIOVERTES
(with leads, connectors and accessories) H.
H. CARDIAC ELECTRO-PHYSIOLOGY PRODUCTS
I. Electrophysiology catheters
2. Electrophysiology cables
3. Electrophysiology connectors
4. 58[Excimer Laser System with Accessories
5. Laser Sheath, Occlusion Balloons, Dilator Sheaths (Rotation Manual)
6. Intra Cardiac Echocardiography (ICE) System and Accessories
7. Lead Locking Devices and Accessory Kit
8. Remote EP Monitoring Device and Accessories
9. Ablation catheters
10. 3-D Cardiac Mapping System
11. Cryoballoon System and Accessories]
I. LEAR CARDIOLOGY PRODUCTS
1. Radioactive isotopes I. Cold kits (cardiolotic MAA, DTPA etc.)
J. CARDIAC SURGERY PRODUCTS
1. Oxygenators
2. Cannulas
3. Prosthetic Heart Valves
4. Luminal shunts for heart surgery
5. Artificial limbs and appliances
6. 59[High-Flow, Low- Profile Percutaneous Heart Pump PHP Console and Catheters
7. Tandem Heart / Tandem Lung and Accessories
8. Ventricular Assist Device System
(a) Heart Mate-II
(b) Heart Mate-III
(c) Centri Meg LEOV
9. Beating Heart Surgery stabilizers Coronary Shunts
10. Minimally invasive surgery equipment Instruments 11. RF Ablation equipment for AF (Surgical)
12. Heart Lung Machines]
K. EQUIPMENT
1. Cardiac Angiography Machine
2. Echocardiography Machines
3. ETT Machines
4. Gamma Camera for Nuclear Cardiology Studies
5. 60[Left Ventricular Assist Device / System (LVAD) and Catheters
6. MitraClipTranscatheter Mitral Valve System
7. MitraClip Guide Catheter, Clip and Delivery System
8. Patent Foramen Ovale (PFO) Closure Device
9. Left Atrial Appendage (LAA) Occluder
10. Transcatheter Aortic / Heart Valve System (TAVI/TAVR)
11. Cerebral Retrievable Stents
12. Aortic Stent Grafts 13. Embolization Coils, Delivery System, Filling Coil
14. Abdominal Aortic Aneurysm (EVAR) System and Accessories/ thoracic EVAR/ extension
15. Insertable Cardiac Monitor (ICM)
16. Carotid Stents
17. Vascular Clips
18. MRI Compatible Cardiac Monitor, Infusion Pump, Anesthesia Machine with Accessories]
L. PERIPHERAL INTERVENTIONS EQUIPMENT
Disposables and other equipment for peripheral interventions including stents (including carotid and wall stents), balloons, sheaths, catheters, guide wires, filter wires, coils, needles, valves (including rotating homeostatic valves), connecting cables, inflation devices adapters 61[Drug Eluting Peripheral Stents]. | Respective headings |
| 62[113 | ***] | |
| 62[114 | ***] | |
| 63[115 | ***] | |
| 62[116 | ***] | |
| 62[117 | ***] | |
| 64[118 | ***] | ***] |
| 65[119 | ***] | ***] |
| 4[120 | ***] | |
| 121 | Blood Bag CPDA-1 with blood transfusion set pack in aluminium foil with set.
66[Explanation.– For removal of doubt, it is clarified that the blood transfusion sets not packed in aluminum foil imported with blood bags CPDA-1, in corresponding quantity in same consignment are also exempt;] | Respective headings |
| 122 | Urine drainage bags | Respective headings |
| 67[123. | ***] | |
| 67[124. | ***] | |
| 67[125. | ***] | |
| 68[126. | ***] | |
| 68[127 | ***] | |
| 53[128. | ***] | |
| 68[129 | ***] | |
| 68[130. | ***] | |
| 68[131. | ***] | |
| 68[132. | ***] | |
| 133 | Pesticides and their active ingredients registered by the Department of Plant Protection under the Agricultural Pesticides Ordinance, 1971(II of 1971), stabilizers, emulsifiers and solvents, namely:- | 38.08 |
| Xylol (xylenes) | 2707.3000 |
| - Beta Pinene / Agrotin 527 / Terpenic derivative | 2902.1990 |
| Toluene | 2902.3000 |
| Mixed xylene isomers | 2902.4400 |
| Naphthalene | 2902.9010 |
| Solvesso-100, 150, 200 | 2902.9090 |
| 69[***] | ***] |
| 70[***] | ***] |
| Methanol (methyl alcohol) | 2905.1100 |
| Propylene glycol (propane-1, 2- diol) | 2905.3200 |
| - Adhesives Polyvinyl Acetate | 2905.4900 |
| - Polyvinyl Alcohol |
| Ingredients for pesticides | 2906.2910 |
| Other ingredients for pesticides | 2906.2990 |
| - Solvenon MP / 1-Methoxy 2- Propanol | 2909.4910 |
| - Methyglycol Acetate |
| Methanal (formaldehyde) | 2912.1100 |
| Cyclo-hexanone and methyl- cyclo-hexanones | 2914.2200 |
| - Cyclohexanon | 2914.2990 |
| - Cyclohexanone Mixed petroleum Xylene (1, 2 1, 3 1, 4 dimethyl benzene and ethyle benzene) |
| Acetic anhydride | 2915.2400 |
| Ingredients for pesticides | 2916.3920 |
| Dioctyl orthophthalates | 2917.3200 |
| 71[***] | ***] |
| 72[***] | ***] |
| 73[***] | ***] |
| Endosulfan Technical Material | 2920.9020 |
| Other ingredients for pesticides | 2920.9090 |
| Diethylamine and its salts | 2921.1200 |
| Ingredients for pesticides | 2921.4310 |
| Other Ingredients for pesticides | 2921.4390 |
| Ingredients for pesticides | 2921.5110 |
| 74[***] | ***] |
| Dimethyl Formamide (DMF) | 2924.1990 |
| 75[***] | ***] |
| Other Ingredients for pesticides | 2924.2990 |
| Alpha cyano, 3-phenoxybenzyl (-) cis, trans 3-(2,2-diclord vinyl) 2,2 dimethyl cyclopropane carboxylate | 2926.9010 |
| (S) Alpha cyano, 3- phenoxybenzyl (S)-2-(4, chloro phenyl)-3 mehtyl butyrate | 2926.9020 |
| Cyano, 3-phenony benzyl 2,2,3,3 tetra methyl cyclopropane carboxalate | 2926.9030 |
| - Cypermethrin, Alpha Cypermethrin, Beta- Cypermethrin, Zeta- Cypermethrin, Lambda Cylalothrin, Deltamethrin, Fenpropathrin, Esfenvalerate, Bifenthrin | 2926.9050 |
| Technical Material- Acetamiprid, Imidacloprid Technical Material- Monomehypo, Chlorothalonil Technical Material- Bromoxynil Technical Material |
| Other nitrite compounds- Cyfluthrin, Beta Cyfluthrin Technical Material | 2926.9090 |
| 2-N, N-Dimethyl amino-I sodium thiosulphate, 3- thiosulfourropane | 2930.2010 |
| Ingredients for pesticides | 2930.2020 |
| 2- N,N-dimethyamino 1,3 disodium thiosulphate propane | 2930.9010 |
| Other orgonosulpher compounds | 75[Respective headings] |
| - Ethion, Methamidophos Technical Material |
| - Dimethysulfoxid |
| Ingredients for pesticides | 75[Respective headings] |
| Other Ingredients for pesticides | 75[Respective headings] |
| Ingredients for pesticides | 75[Respective headings] |
| 2,3 Dihydro 2-2 dimethyl-7 benzo furanyl methyl- carbamate | 2932.9910 |
| Other ingredients for pesticides - Carbosulfan Technical Material | 2932.9990 |
| Fipronil | 2933.1900 |
| Ingredients for pesticides | 75[Respective headings] |
| Other Ingredients for pesticides | 2933.3990 |
| - Chlorpyrifos, Triazophos, Diazinon Technical Material | 2933.5950 |
| Other Ingredients for pesticides | 2933.5990 |
| Pyrimethanine | 2933.6910 |
| Ingredients for pesticides | 2933.6940 |
| - Atrazine Technical Material | 2933.6990 |
| Isatin (lactam of istic acid) | 2933.7910 |
| 1 -Vinyl-2-pyrrol-idone | 2933.7920 |
| - Triazophos Technical Material | 2933.9910 |
| Ingredients for pesticides | 2934.1010 |
| Ingredients for pesticides | 2934.9920 |
| -Methyl benzimidazol - 2 - ylcarbamate. | 2938.9010 |
| -Dicopper chloride trihydroxide |
| Ingredients for pesticides | 76[2939.8010] |
| - Abamectin, Emamectin Technical Material | 75[Respective headings] |
| Other Ingredients for pesticides | 2941.9090 |
| Sulphonic acid (Soft) | 75[Respective headings] |
| Other surface active agents | 75[Respective headings] |
| Catonic | 75[Respective headings] |
| Non ionic surface active agents | 75[Respective headings] |
| Other organic surface active agents | 75[Respective headings]
3402.9000 |
| Chemical preparations | 77[3824.9999] |
| Solvent C-9 | 2707.5000 |
| 78[White spirit | 2710.1240 |
| Solvent oil | 2710.1250] |
| 79[134. | ***] | |
| 135. | ***] | |
| 136. | ***] | |
| 80[137 | Paper weighing 60 g/m2, art paper, printing paper and art card for printing of Holy Quran imported by Federal or Provincial Governments and Nashiran-e-Quran as per quota determined by IOCO | 4802.5510, 4810.1990, 4810.1910, 4802.6990 and 4810.2900.] |
| 81[138. | ***] | |
| 139. | ***] | |
| 140. | ***] | |
| 141. | ***] | |
| 142. | ***] | |
| 143 | (i) Hearing aids (all types and kinds) (ii) Hearing assessment equipment; | 9937 |
| (a) Audiometers |
| (b) Tympanometer |
| (c) ABR |
| (d) Oto Acoustic Omission |
| 144 | Liquefied Natural Gas imported by fertilizer manufacturers for use as feed stock | 2711.11 |
| 145 | Plant, machinery, equipment including dumpers and special purpose motor vehicles, if not manufactured locally, imported by M/s China State Construction Engineering Corporation Limited (M/s CSCECL) for the construction of Karachi - Peshawar Motorway (Sukkur - Multan Section) and M/s China Communication Construction Company (M/s CCCC) for the construction of Karakorum Highway (KKH) Phase-II - (Thakot - Havellian Section) subject to the following conditions:
(i) that the exemption under this serial number shall only be available to contractors named above;
(ii) that the equipment and construction machinery imported under this serial number shall only be used for the construction of the respective allocated projects;
(iii) that the importer shall furnish an indemnity bond, in the prescribed manner and format as set out in Annex-A, at the time of import to the extent of sales tax exempted under this serial number on consignment to consignment basis;
(iv) that the Ministry of Communications shall certify in the prescribed manner and format as set out in Annex-B that the imported equipment and construction machinery are bona fide requirement for construction of Sukkur - Multan Section (392.0 km) of Karachi - Peshawar Motorway or for the construction of Karakorum
Highway(KKH) Phase- II - Thakot to Havellian Section (118.057 km) as the case may be;
(v) for the clearance of imported goods through Pakistan Customs Computerized System the authorized officer of the Ministry shall furnish all relevant information, as set out in Annex-B, online against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis;
(vi) that the equipment and construction machinery, imported under this serial number, shall not be re-exported, sold or otherwise disposed of without prior approval of the FBR. In case goods are sold or otherwise disposed of with prior approval of FBR the same shall be subject to payment of sales tax as may be prescribed by the FBR;
(vii) in case the equipment and construction machinery, imported under this serial number, is sold or otherwise disposed of without prior approval of the FBR in terms of para (vi) above, the same shall be subject to payment of statutory rates of sales tax as were applicable at the time of import;
(viii) notwithstanding the condition at para (vi) and (vii) above, equipment and construction machinery, imported under this serial number, may be surrendered at any time to the Collector of Customs having jurisdiction, without payment of any sales tax , for further disposal as may be prescribed by the FBR;
(ix) the indemnity bond submitted in terms of para (iii) above by the importer shall be discharged on the fulfillment of conditions stipulated at para (vi) or (vii) or (viii) above, as the case may be; and
(x) that violation of any of the above mentioned conditions shall render the goods liable to payment of statutory rate of sales tax leviable on the date of clearance of goods in addition to any other penal action under relevant provisions of the law. | Respective heading |
| 82[146. | ***] | |
| 147 | Goods supplied to German Development Agency (Deutsche Gesellschaft fur Internationale Zusammenarbeit) GIZ | Respective heading |
| 148 | Imported construction materials and goods imported by M/s China State Construction Engineering Corporation Limited (M/s CSCECL), whether or not locally manufactured, for construction of Karachi-Peshawar Motorway (Sukkur-Multan Section) subject to fulfilment of same conditions, limitations and restrictions as are specified under S. No. 145 of this table, provided that total incidence of exemptions of all duties and taxes in respect of construction materials and goods imported for the project shall not exceed ten thousand eight hundred ninety-eight million rupees including the benefit of exemption from duties and taxes availed before 30th June, 2018 under the provisions of the Sales Tax Act, 1990, the Customs Act, 1969, the Federal Excise Act, 2005 and the Income Tax Ordinance, 2001 and Notifications issued thereunder; | Respective heading |
| 83[149. | ***] | |
| 150 | ***] | |
| [2025]99[151*** | OMITTED | |
| [2025]152 | Supplies of electricity, as made from the day of assent to the Constitution (Twenty-fifth Amendment) Act, 2018, till 100[30th June, ―2026], to all residential and commercial consumers in tribal areas, and to such industries in the tribal areas which were set and started their industrial production before 31st May, 2018, but excluding steel and ghee or cooking oil industries | 2716.0000 |
| 103[153 | ***] | |
| 104[154 | Dietetic foods intended for consumption by children suffering from inherent metabolic disorder subject to the conditions that the importer shall acquire approval and quota from Ministry of National Health Services, Regulations and Coordination. | Respective heading |
| 105[155 | ***] | |
| 106[156 | Import of CKD kits by local manufacturers of following Electric Vehicles:-
(i) Road Tractors for semi-trailers (Electric Prime Movers)
(ii) Electric Buses
(iii) Three Wheeler Electric Rickshaw
(iv) Three Wheeler Electric Loader
(v) Electric Trucks
(vi) Electric Motorcycle | Respective heading] |
| 107[157 | Import of CKD (in kit form) of following electric vehicles (4 wheelers) by local manufacturers till 30th June, 2026:
(i) Small cars/SUVs with 50Kwh battery or below; and
(ii) Light commercial vehicles (LCVs) with 150 kwh battery or below | Respective heading] |
| 108[ 158. | ***] | |
| 109[159 | ***] | |
| 160 | ***] | |
| 161 | Import of plant, machinery, equipment and raw materials for consumption of these items within Special Technology Zone by the Special Technology Zone Authority, zone developers and zone enterprises | Respective headings |
| 162 | Import of raw materials, components, parts and plant and machinery by registered persons authorized under Export Facilitation Scheme, 2021 notified by the Board with such conditions, limitations and restrictions. | Respective headings] |
| 110[163 | Goods imported by various agencies of the United Nations, iplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts and, Orders, rules and regulations made thereunder; and agreements by the Federal Government:
Provided that such goods are charged to zero-rate of customs duty under the Customs Act, 1969 (IV of 1969), and the conditions laid therein:
Provided further that exemption under this serial shall be available with effect from the 15th day of January, 2022. | 99.01, 99.02, 99.03 and 99.06 |
| [2025]164*** | OMITTED | |
| 165 | Goods imported by or donated to hospitals run by the non-profit making institutions subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969, (IV of 1969) | 99.13 and 99.14 |
| 166 | Goods excluding electricity and natural gas supplied to hospitals run by the charitable hospitals of fifty beds or more. | Respective headings |
| 167 | Goods temporarily imported into Pakistan, meant for subsequent exportation charged to zero-rate of customs duty subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zerorate of customs duty on such goods under the Customs Act, 1969 (IV of 1969). | 99.19, 99.20 and 99.21 |
| 168 | Fertilizers 109[excluding DAP] | Respective headings |
| 4[169 | ***] | |
| 4[170 | ***] | |
| 171 | Seeds for sowing | Respective heading |
| 172 | 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, subject to the conditions that such machinery, equipment, materials and goods are imported by investors of Export Processing Zones, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969) and rules made thereunder shall mutatis mutandis, apply. | Respective heading |
| 173 | Goods produced or manufactured in and exported from Pakistan which are subsequently imported in Pakistan within one year of their exportation, provided conditions of section 22 of the Customs Act, 1969 (IV of 1969), are complied with. | Respective heading |
| 4[174 | ***] | |
| 111[175. | Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments or any goods received as gift or donation from a foreign government or organization by the Federal or Provincial Governments or any public sector organization.
Subject to the recommendations of the Minister Incharge and concurrence by the Federal Board of Revenue subject to condition that the concerned Ministry shall verify the genuineness of such cases and furnish an undertaking to the effect that donated goods shall not be sold, utilized or disposed of otherwise than for the purpose for which the same have been imported. | 9908(i) and 9911 |
| 176. | POL products:
(i) MS (Petrol)
(ii) High Speed Diesel Oil
(iii) Kerosene
(iv) Light Diesel Oil | 2710.1210, 2710.1931, 2710.1911 and 2710.1921 |
| 177. | Supply of electricity to Azad Jammu and Kashmir | Respective headings |
| 178. | Import of gold under entrustment scheme under SRO 760(I)/2013 | Respective headings |
| [2025]179. | Import of cystagon, cysta drops and trientine capsules|| | 3004.9099 |
| 180. | Bovine semen | 0511.1000.] |
| [2025]―181. | Import or lease of aircrafts and parts thereof by Pakistan International Airlines Corporation Limited (PIACL) | 8802.1200 8802.3000 8802.4000‖; |
