1.         

Pulses.

07.13

0% ad Val.

Nil.

2.         

Cassia.

0906.1000

10% ad val.

Nil.

3.         

Seeds of anise or badian.

0909.1000

10% ad val.

Nil.

4.         

Wheat.

10.01

0% ad val.

Ministry of Food. Agriculture and livestock should monitor and check through the concerned agencies the quality and standard of the wheat imported by the private sector and for this purpose minimum specification issued by the Ministry have to be followed.

5.         

Edible seeds.

1201.0000

1204.0000

1205.1000

1205.9000

1206.0000

1207.2000

1207.3000

1207.4000

1207.5000

1207.6000

1207.9900

0% ad Val.

Nil.

6.         

Crude Palm Oil.

1511.1000

Rs.9000/PMT

If imported by M/s. Evian Oils Ltd. upto a maximum quantity of 220,000 MT per (financial) year.

7.         

Un-manufactured tobacco, tobacco refuse.

24.01

5%ad val.

Nil.

8.         

Iron ores non-agglomerated.

2601.1100

0% ad val.

If imported by the Pakistan Steel Mills.

9.         

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

2602.0000

0% ad val.

-do-

10.      

Bituminous coal.

2701.1200

0% ad val.

-do-

11.      

Other coals.

2701.1900

0% ad val.

-do-

12.      

Phosphoric acid.

2809.2010

0% ad val.

If imported by the Phosphatic Fertilizer Industry.

13.      

Dichlorofluro ethane.

2903.4900

5% ad val.

Nil.

14.      

Paraxylene.

Acetic acid.

Heavy duty polypropylene or polyethylene special bags and flexi packs for packing one ton or more, of PTA.

2902.4300

2915.2100

6305.3300

0% ad val.

0% ad val.

10% ad val.

If imported by M/s Pakistan PTA for the manufacture of Pureterephthalic Acid (PTA), till 30th June, 2008.

15.      

Dioctyl  Orthophthalate (DOP).

2917.3200

20% ad val.

Nil.

16.      

Others (Ester of Ortho-phthalic acids).

2917.3400

20% ad val.

Nil.

17.      

Pure terphthalic acid (PTA).

2917.3610

15% ad val.

Nil. 

18.      

Vitamin A

Vitamin B1

Vitamin B2

Vitamin B3/B5

Vitamin B6

Vitamin B12

Vitamin C

Vitamin E

Other vitamins

Lysine

Choline

Methionine

Zinc Sulphate

Copper Sulphate

Ferrous Sulphate.

2936.2100

2936.2200

2936.2300

2936.2400

2936.2500

2936.2600

2936.2700

2936.2800

2936.2900

2922.4100

2923.1000

2930.4000

2833.2600

2833.2500

2833.2910

10% ad val.

If imported by Poultry Industry.

19.      

Vaccine (Tetanus toxide)

Eye drops.

3002.2010

3004.9050

5% ad val.

10% ad val.

Nil.

20.      

Ointment medicinal.

3004.9060

10% ad val.

Nil.

21.      

Sterile, surgical catgut, similar sterile    suture materials.

3006.1000

10% ad val.

If registered as drug under the Drugs Act, 1976 (XXXI of 1976).

22.      

Disperse dyes and preparations based thereon.

3204.1100

15% ad val.

Nil.

23.      

Acid dyes, whether or not pre-metallised, and preparations based thereon; mordant dyes and preparations based thereon.

3204.1200

15% ad val.

Nil.

24.      

Direct dyes and preparations based thereon.

3204.1400

15% ad val.

Nil.

25.      

Reactive dyes and preparations based thereon.

3204.1600

15% ad val.

Nil.

26.      

Organic pigments.

3204.1700

15% ad val.

Nil.

27.      

Synthetic organic products of a kind used as fluorescent brightening agents.

3204.2000

15% ad val.

Nil.

28.      

Other (synthetic organic products of a kind used as fluorescent brightening agents) (Beta Carotene).

3204.9000

15% ad val.

Nil.

29.      

Other pigments based on titanium dioxide.

3206.1900

15% ad val.

Nil.

30.      

Non-ionic agent.

3402.1300

10% ad val.

If imported by dyes industry.

31.      

Insecticides/pesticides put up in retail packing for use in agriculture.

3808.1050

3808.1090

5% ad val.

Nil.

32.      

Stearic Acid.

3823.1100

20% ad val.

Nil.

33.      

Polyvinyl chloride (PVC), not mixed with any other substances.

3904.1000

20% ad val.

(after Dec., 2004).

34.      

PVC non-plasticised (soft).

3904.2100

20% ad val.

(after Dec., 2004).

35.      

Polyester chips (yarn grade).

3907.6010

17.5% ad val.

Nil.

36.      

Hides, skins and finished leather.

41.01

41.02

41.03 (except 4103.3000)

41.04

41.05

41.06(except 4106.3100 & 4106.3200)

41.07

41.12

41.13 (except 4113.2000)

0% ad val.

Nil.

37.      

Books, magazine, journals and newspapers.

4901.9100, 4901.9900, 4902.1090, 4902.9090, 49.03.

0% ad val.

Nil.

38.      

Raw wool.

51.01

5105.1000,

5105.2100,

5105.2900

0% ad val.

Nil.

39.      

Yarn of wool or fine animal hair containing 85% or more by weight of wool or of fine animal hair put up for retail sale.

5109.1000

15% ad val.

Nil.

40.      

Other, yarn of wool or fine animal hair.

5109.9000

15% ad val.

Nil.

41.      

Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.

5110.0000

15% ad val.

Nil.

42.      

Raw cotton.

52.01

0% ad val.

Nil. 

43.      

Garnetted stock.

5202.9100

15% ad val.

Nil.

44.      

Other, yarn waste (including thread waste).

5202.9900

15% ad val.

Nil.

45.      

High tenacity yarn of nylon or other polyamides.

5402.1000

15% ad val.

Nil.

46.      

Polyester Filament Yarn.

5402.3300 5402.4300

20% ad val.

Nil.

47.      

Other textured yarn.

5402.3900

15% ad val.

Nil. 

48.      

Of nylon or other polyamides, measuring per single yarn not more than 50 tex.

5402.4100

5% ad val.

If imported by textile sector.

49.      

Other.

5402.4990

15% ad val.

Nil.

50.      

Other.

5402.5900

15% ad val.

Nil.

51.      

Of nylon or other polyamides, measuring per single yarn not more than 50 tex.

5402.6100

15% ad val.

Nil. 

52.      

Acetate Yarn.

5403.3300

5% ad val.

If imported by textile sector.

53.      

Cuprammonium rayon.

5403.3910

5% ad val.

-do-

54.      

Monofilament.

5404.1000

15% ad val.

Nil.

55.      

Other synthetic textile materials.

5404.9000

15% ad val.

Nil.

56.      

Acrylic or mod-acrylic.

5501.3000

5503.3000

15% ad val.

Nil.

57.      

Other.

5503.2090

15% ad val.

Ni.

58.      

Of polyesters.

5506.2000

15% ad val.

Nil.

59.      

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.

55.09

15% ad val.

Nil.

60.      

Non-wovens, whether or not impregnated, coated, covered or laminated.

56.03

20% ad val.

Nil.

61.      

Other textile products and articles for technical uses.

5911.9000

15% ad val.

Nil.

62.      

Diamonds.

7102.1000,

7102.3100.

0% ad val.

Nil.

63.      

Rough Gemstone.

7103.1000

0% ad val.

Nil.

64.      

Silver.

71.06

US $ 2.00 per KG.

If imported in large quantity against own foreign exchange for import value and payments of duty.

65.      

Gold.

71.08.

US $ 0.50 per 11.664 grams.

-do-

66.      

Ferrous waste and scrap; remelting scrap ingots of iron or steel.

7204.1090

7204.4100

7204.4990

7204.5000

5% ad val.

Nil.

67.      

Re-rollable scrap.

7204.1010

7204.4910

5% ad val.

Nil.

68.      

Steel ingots.

7206.1000

7206.9000

5% ad val.

Nil.

69.      

Billets.

72.07

5% ad val.

Nil.

70.      

Semi-finished products of iron or non-alloy steel.

7207.1100

7207.1200

7207.1990

7207.2090

10% ad val.

Nil.

71.      

Flat-rolled products, in prime quality of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, in coils, not clad, plated or coated.

7208.1000 7208.2500 7208.2600 7208.2700 7208.3600 7208.3700 7208.3800 7208.3900

10% ad val.

Nil.

72.      

Flat-rolled products, in  prime quality of iron or non-alloy steel, of a width of 600mm or more, cold-rolled (cold-reduced), in coils not clad, plated or coated.

7209.1500 7209.1600 7209.1700 7209.1800

10% ad val.

Nil.

73.      

Flat-rolled products, in prime quality of iron or non-alloy steel, of width of 600 mm or more, clad, plated or coated.

7210.2000 7210.3000 7210.4100  7210.4900 7210.6100 7210.6900

7210.7010

7210.7090 7210.9000

10% ad val.

Nil.

74.      

Flat-rolled products, in prime quality of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.

7211.1400 7211.1990 7211.2300 7211.2900 7211.9000

10% ad val.

Nil.

75.      

Flat-rolled products, in prime quality of iron or non-alloy steel, of a width of less than 600mm, clad, plated or coated.

7212.2000 7212.3000 7212.4000 7212.5000 7212.6000

10% ad val.

Nil.

76.      

Bars and rods, in prime quality, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.

7213.1000

7213.2000

7213.9100

7213.9900

10% ad val.

Nil.

77.      

Other bars and rods, in prime quality of iron or non-alloy steel, not further worked than  forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.

7214.1000

7214.2000

7214.3000

7214.9100

7214.9900

10% ad val.

Nil.

78.      

Other bars and rods, in prime quality of iron or non-alloy steel.

7215.1000

7215.5000

7215.9000

10% ad val.

Nil.

79.      

Angles, shapes and sections of iron or non-alloy steel.

7216.1000 7216.2100 7216.2200 7216.3190  7216.3290 7216.3390 7216.4090 7216.5000 7216.6100 7216.6900 7216.9100 7216.9900

20% ad val.

Nil.

80.      

Wire of iron or non-alloy steel.

7217.1000

7217.2000

7217.3090

7217.9000

20% ad val.

Nil.

81.      

Sheet piling

Angles, shapes and sections.

7301.1000

7301.2000

10% ad val.

20% ad val.

Nil.

82.      

Tubes, pipes and hollow profiles, of cast iron.

7303.0000

20% ad val.

Nil.

83.      

(i) Tubes, pipes and  hollow profile of stainless steel.

(ii) Tubes or pipes fitting of stainless  steel.

7304.4100

7304.4900

7306.4000

7307.2100

7307.2200

7307.2300

7307.2900

5% ad val.

Nil.

84.      

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.

7305.1100 7305.1200 7305.1900 7305.2000 7305.3100 7305.3900 7305.9000

10% ad val.

Nil.

85.      

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.

7306.1000

7306.2000

7306.3090

7306.5000

7306.6000

7306.9000

10% ad val.

Nil.

86.      

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.

7314.1200

7314.1400

10% ad val.

Nil.

87.      

Bronze Powder.

7406.1000

5% ad val.

Nil.

88.      

Aluminum Foil Stock (Sheet) exceeding 0.2 mm.

7606.1100

5% ad val.

If imported by

(i)  Aluminum Processing Industries

(ii) Pakistan Metal Industries.

89.      

Other packing or wrapping machinery (including heat shrink wrapping machinery).

8422.4000

5% ad val.

Nil.

90.      

AC clutch motors for industrial sewing machines.

85.01

5%ad val.

Nil.

91.      

Submersible motors of stainless steel  machines.

85.01

10%.ad val.

Nil.

92.      

Sealed Lead-acid batteries of a kind used in telephone exchanges.

8507.2000

10% ad val.

Nil.

93.      

Vehicle Tracking System.

8525.2090

5% ad val.

Nil.

94.      

Dump trucks designed for off-highway use with limited speed in the speed-o-meter, lack of axle suspension, sturdily built with a tipping or bottom opening body, having rigid articulated chassis, fitted with off-the road wheels and special earth moving tyres.

8704.1000

5% ad val.

If imported by construction companies registered with Pakistan Engineering Council.

95.      

Ships and all the floating crafts including tugs, dredgers, survey vessels and other specialized crafts purchased or bare-boat chartered by a Pakistani entity and flying Pakistani flag.

Chapter 89 excluding PCT heading 89.08

0% ad val.

This exemption shall be available up to the year 2020, subject to the condition that the ships and crafts, etc., appearing in column (2) are used for the purpose for which they were procured and in case such ships and crafts are used for demolition purposes, full import duties and other charges applicable to ships purchased for demolition purposes shall be chargeable.  

96.      

Vessels and other floating structures for breaking up.

8908.0000

5% ad val.

Nil.

97.      

Transfusion sets and blood collection packs.

9018.3990

10% ad val.

Nil.

98.      

Bonded Cysteine Dietary Supplement (Immunocal).

Respective headings.

10% ad val.

Nil.

99.      

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 electronic, air head set pneumatic and sealants.

Respective headings.

5% ad val.

If imported by domestic air lines for maintenance of their aircrafts.

100.  

Desalination plants, coal firing system, gas processing plants and Oil & Gas field prospecting.

Respective headings.

5% ad val.

i.   Goods are meant for setting up of a complete plant. including balancing, modernization, replacement or expansion of existing plant. 

ii. At the time of arrival of the first partial shipment of the plant, the importer shall furnish complete details of the whole machinery, equipment and components parts required for the plant, duly supported by the contract and layout plan and drawings. 

101.  

Raw materials, sub-components & Components, as are not manufactured locally, required for the manufacture of desalination (water purifying/filtering 8421.2100).

Respective headings

0% ad val.

If imported by a recognized local manufacturer.

102.  

Oil refining (mineral oil/hydro-cracking and other value added petroleum products).  Plants for petro-chemical/petro-chemical down stream products (including fibers) Cool chain plants, Plants for heavy chemical industry.

Respective headings.

10% ad val.

i.  Goods are meant for setting up of a complete plant.  Any machine meant for balancing, modernization, replacement or expansion of existing plant is excluded. 

ii.  At the time of arrival of the first partial shipment of the plant, the importer shall furnish complete details of the whole machinery, equipment and components parts required for the plant, duly supported by the contract and layout plan and drawings.

103.  

CKD kits and special gadgets to be fitted in the motor vehicle not exceeding 1350cc cylinder capacity to over-come disability.

Respective headings.

10% ad val.

If imported by the war disabled defence force personal or by a civil disabled personal in accordance with the conditions laid down in the General Order issued by the Central Board of Revenue.

104.  

Machinery and equipment for grain handling and storage facilities.

Respective headings.

0% ad val.

If imported for development of grain handling and storage facilities.

105.  

Machinery and equipment.

Respective headings

0% ad val.

If not manufactured locally and imported for the purpose of wheat or grain storage and cool chain.

106.  

Plant, machinery, equipment and articles imported by the importers for the sectors specified below:-

1.    Service sector.

i) Wholesale, distribution and retail trade, transportation, storage and communication, infrastructure projects including development of industrial zones; telecommunication i.e. E-mail/internet/electronic information services (EIS), data communication network services, trunk radio services, cellular mobile telephone services, audio-tex services, voice mail services, card pay phone services, close user group for banking operations, international satellite operators for domestic data communications, paging service and any other telecommunication service which is deregulated in future, will become part of this list, technical testing facilities; audio-visual services; sporting and other recreation services; rental services relating to transport equipment and machinery, equipment and tools for land development and agriculture purpose; environmental services.

ii)  Foreign direct investment in Service Sector in any activity subject to condition that services which require prior permission or NOC or license from the concerned agencies would continue to get the same treatment until and unless de-regulated by such agencies and would be subject to provisions of respective sectoral policies.

2.      Social sector.

Education, technical / vocational training, human resources development (HRD) as well as hospitals, medical and diagnostic.

Respective headings

5% ad val.

If not manufactured locally and as certified through Central Board of Revenue by the Facilitation Committee of Board of Investment (BOI), Islamabad from time to time.  The Board of Investment shall take such measures as it deems necessary to ensure that the concerned sectors entitled to avail exemption under this notification, import only those goods as are approved by the Committee in view of actual project requirement.   However, in case of imports for the telecommunication sector as specified under the caption “service sector”, in column (2), the importers shall also be required to produce NOCs or license, as the case may be, from the concerned agencies for the purpose.

-do-

-do-

107.  

Following agriculture machinery & equipment:-

(A)  Land leveling machinery and equipment.

i.         Laser land leveling equipment.

ii.        Hydraulically driven land leveler/land planer;

iii.      Survey equipment like theodolite;

iv.     Stone collector wind rower, capacity 1.5-2.5 m; and

v.       Bulldozer pulled soil scrapper, capacity 20-25m3.

(B)  Tillage and planting equipment.

i.         Para plow-sub-soiler (with vibratory mechanism);

ii.        Rotary tiller/weedier (above 90 HP);

iii.      Flame weedier;

iv.     Vegetable seedling  transplants;

v.       Paddy seeding raising equipment.

vi.     Cane ratoners/cane planters.

vii.    Pneumatic planters; and

viii.  Bed shapers.

(C)  Fertilizer, Plant Protection equipment.

i.         Slurry spreaders;

ii.        Manure   spreader/composite shredder;

iii.      All types of sprayers (self propelled, manual, power driven, ULV, tractor/trolley mounted) excluding manual knapsack sprayers;

iv.     All types of mist blowers;

v.       Herbicides applicators;

vi.     Granular applicators;

vii.    Dust application machinery and equipment

viii.  Spray nozzles assembly, spray nozzles and nozzles tips and

ix.      Spray pumps (gear and diaphragm type).

(D) High efficiency irrigation and drainage equipment.

i.          Sprinkler including high and low pressure (center pivota) system and conventional sprinkler equipment, water reel traveling sprinkler);

ii.        Drip/trickle irrigation equipment/mint irrigation sprinkler system;

iii.       Dredger/excavator/ dragline equipment/back hoe trenchers;

iv.      Tile drain laying equipment;

v.       Direct power rotary drilling rigs;

vi.      Tractor mounted rotary ditcher (excluding tractor);

vii.    Tractor mounted chain trencher (excluding tractor); and

viii.   Water and soil moisture measuring devices.

(E)   Harvesting and  threshing machinery.

i.          Combine harvesters;

ii.        Straw balers;

iii.       Forage choppers;

iv.      Sugarcane, potato, onion, garlic, fruit, groundnut, harvester/digger.

v.       Cotton picker;

vi.      Stock pullers cum shredder;

vii.    Fodder rakes;

viii.   Forage wagon;

ix.       Rotary slusher; and

x.        Pruner machinery;

(F) Post-harvest handling and processing machinery.

i.         Mobile/stationery seed processing units;

ii.        Vegetables and fruits cleaning and sorting/grading equipment;

iii.      Fodder and feed cube maker equipment; and

iv.     Plants and essence extractors for flowers/horticulture.

(G)  Dairy or livestock machinery/     Miscellaneous.

i.          Milking machines;

ii.        Sheer machinery;

iii.       Slurry digester;

iv.      Solar heating equipment;

v.       Green houses/G.H. equipment;

vi.      Veterinary equipment;

vii.    Tunnel farming equipment;

viii.   Geo-synthetic liners (PP/PE Geo-synthetic films of  more than 500 microns);

ix.       Submersible pumps (upto 75 lbs and head 150 meters); and

x.        Fittings and accessories, air release valves, pressure gauges, water meters, back flow preventers, and automatic controllers.

(H) Seeding and planting equipment.

Respective headings.

0% ad val.

If not manufactured locally and imported for the purpose of land development and reclamation of barren, desert and hilly land for agriculture purpose and crops farming; reclamation of water front areas or creeks;  crops, fruits, vegetables, flowers farming; integrated agriculture (cultivation and processing of crops); modernization and development of irrigation facilities and water management;  plantation, forestry and horticulture; dairy;  small ruminants (sheep, goat) and all other livestock farming and breeding.

108.  

Seeds for sowing.

Respective headings.

0% ad val.

Nil.

109.  

Stores & equipment for SUPARCO.

Respective Headings

20% ad val.

If imported by Space and Upper Atmosphere Research Commission (SUPARCO) for implementation of special projects subject to certification by Director of Supplies and Procurement, SUPARCO.

110.  

Defence Stores.

Respective headings

15% ad val.

If imported against the foreign exchange allocation of the defence department.

111.  

Defence stores excluding those of National Logistic Cell.

Respective headings

10% ad val.

If imported by the Federal Government for the use of Defence services provided that the goods have not been imported against the foreign exchange allocation of the department.

112.  

Ambulances.

Respective headings.

30% ad val.

Nil.

113.  

Flat-rolled products   of   iron  or  steel, of  Grade ASTMA 516 GR 60% Grade 70.

Respective headings.

5% ad val.

Nil.

114.  

Dry and fresh fruits.

Respective Heading

5% ad val.

If imported from Afghanistan.

115.  

Aircraft and engines.

Respective headings.

0% ad val.

If imported by commercial airlines only and are used for the purposes for which they were imported and in case such aircrafts and engines are used for demolition purposes, full import duties and other charges applicable to aircrafts and engines imported for demolition purposes shall be chargeable.  This exemption shall be available upto the year 2020.

116.  

IP phones, head sets, UPS, Satellite system.

Respective headings

5% ad val.

If imported by call centers/BOP facilities (Business processing outsourcing).

117.  

Plant, machinery and equipments.

Respective headings.

5% ad val.

If not manufactured locally and imported by hospitals, educational and research institutions.

118.  

High pressure valves;

Automatic valves;

Dish Heads;

Induced draught fans;

Forced draught fans;

Fin tubes; and

Flanges of stainless steel if not manufactured locally.

Respective headings.

10% ad val.

If imported by a recognized local manufacturer.