Serial No.

Description

Heading Nos. of the First Schedule to the Customs Act, 1969

(IV of 1969)

(1)

(2)

(3)

1.

Live animals.

Respective headings of Chapter 1.

2.

Agricultural produce of Pakistan, not subjected to any further process of manufacture.

Respective headings.

3.

Foodstuff for human consumption which shall mean:-

(i)    all cereals, grains and pulses whether or not milled, hulled, polished, cellophane packed for retail sale;

(ii)    all vegetables, fruits (excluding imported fruits, except fruits imported from Afghanistan) and fruit juices whether fresh, frozen or otherwise preserved (e.g., in "cold storage") but excluding fruits, fruit juices and vegetables bottled, canned or packaged;

(iii)   all eggs, poultry and meats of bovine animals, fish and crustaceans, whether or not fresh, frozen or otherwise preserved;

(iv)   Fresh, liquid and dried milk, without addition of sugar or any other sweetening matter whether packed or not; plain yogurt excluding packaged or sold under trade mark or brand name

(v)   cream, why and cheese, excluding those packaged and sold under brand names or trade marks;

(vi)   breads prepared in tandoors and bakeries, vermicillies, nans, chappatties, sheer mal, bun, rusk;

(vii) Cooked or prepared food stuff served in messes run on the basis of mutuality and industrial canteens for workers of a particular class;

(viii) ice and water but excluding for sale under brand names or trade marks;

(ix) table salt including iodized salt, excluding salt sold in retail packing bearing brand names and trade marks;

(x)  red chillies, ginger and turmeric excluding red chillies, ginger and turmeric sold in retail packing bearing brand names and trade marks;

(xi)           ***]

(xi)  milk based food preparations of heading 19.01 of the First Schedule to the Customs Act, 1969, (IV of 1969)

Respective headings.  

(xii)  poultry and meat of bovine animals, fish and crustaceans whether or not fresh, frozen or otherwise preserved and sold in retail packings or otherwise with or without brand names and trade marks.  

Respective headings of Chapter 2 and 3;

3A

4.

The following agricultural produce on their import into Pakistan:-

Bulbs, tubers, etc.,

06.01

Oil palm seedling

0602.2090

Potatoes.

0701.1000 and 0701.9000

Onions and shallots.

0703.1000

Garlic.

0703.2000

Dried leguminous vegetables, shelled, whether or not skinned or split.

07.13

Live plants and seeds of vegetables, fruits and flowers.

Respective headings.

Wheat

10.01

Oats.

10.04

Corn seeds.

1005.1000

Grain sorghum seeds.

1007.0000

Millet seeds.

1008.2000

Seeds, fruits and spores for sowing.

12.09

Cinchona bark.

1211.9090

Sugar beet.

1212.9100

Sugar Cane.

1212.9900

5.

Supply of Cotton seed which is :-

1207.2000

a)    used in the manufacture of cotton seed oil by the registered persons subject to such conditions as the Board may specify; and

b)    exclusively meant for sowing purposes, subject to such conditions as the Board may specify.

6.

Desi Ghee derived from milk; butter not sold under brand name or trade mark and supply of locally produced crude vegetable oil obtained from the locally produced seeds, except cooking oil, without having undergone any process except the process of washing.

Respective headings

 7

Omitted

8

Omitted

9 & 10

Omitted

11.

Contraceptives and accessories thereof

Respective headings

12.

Omitted

13.

Omitted

14.

Omitted

15.

Omitted

  16.

Omitted

17.

Omitted

18.

Omitted

19.

Omitted

20.

"Holy Quran", complete or in parts, with or without translation; audio and video cassettes recorded with Quranic verses; other holy books.

  49.01 and 85.24

21.

Newspapers, books, journals and periodicals excluding directories of all sorts.

49.01,49.02 and 49.03

22.

Currency notes, bank notes, shares, stocks and bonds.

49.07

23.

Poultry feed and its ingredients.

Respective headings.

24.

Silver and gold, in un-worked condition; monetary gold.

71.06 and 71.08

25.

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, are complied with.

Respective headings.

26.

Goods (including dry fruits imported from Afghanistan) 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 zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969).

99.19, 99.20 and 99.21

27.

Re-importation of foreign origin goods which were temporarily exported out of Pakistan subject to similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.18

28.

Import of replacement goods supplied free of cost in lieu of defective goods imported, subject to similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.16

29.

Defence stores (other than those as are manufactured in Pakistan) imported by Federal Government against foreign exchange allocation for defence; defence stores supplied by manufacturers under Defence Production Division, trucks and vehicles falling under PCT heading 87.04 of the First Schedule to the Customs Act, 1969 (IV of 1969) specially modified for mounting defence equipments, their parts and accessories assembled or manufactured by local manufacturers for supply to Armed Forces.

Respective headings.

30.

Articles imported through post as unsolicited gifts, subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.09

31.

Imported samples, subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.10

32.

Educational, scientific and cultural material imported from a country signatory to UNESCO Agreement or a country signatory to bilateral commodity exchange agreement with Pakistan, subject to the same conditions as are envisaged for the purposes of exemption under the Customs Act, 1969.

Respective headings.

33.

Personal wearing apparel and bonafide baggage imported by overseas Pakistanis and tourists, if imported under various baggage rules and is exempt from Customs duties.

Respective headings.

34.

Ship which is neither;

(a)   a ship of gross tonnage of less than 15 LDT; nor

(b)   a ship designed or adapted for use for recreation or pleasure.

Respective headings.

35.

Aircraft which is neither;

(a)   an aircraft of unladen weight of less than 8000 kilograms; nor

(b)   an aircraft designed or adapted for use for recreation or pleasure.

Respective headings.

36.

Spare parts and equipment for ships and aircraft covered by serial number 34 and 35 above.

Respective headings.

36 A 

Respective headings.

37.

Equipment and machinery for pilotage, salvage or towage for use in ports or airports.

Respective headings.

38.

Equipment and machinery for air navigation.

Respective headings.

39.

Equipment and machinery used for services provided for handling of ships or aircrafts in a customs port or Customs airport.

Respective headings.

40.

Goods imported by diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts and, orders, rules, 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 and the conditions laid down for customs purposes are observed.

99.01, 99.02, 99.03,  and 99.06

40 A

99.05

41.

Goods imported or supplied under grants-in-aid for which a specific consent has been obtained from the Central Board of Revenue; 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.

Respective headings.

42.

Supplies made by.-

(a)   manufacturers whose annual turnover from taxable supplies made in any tax period during the last twelve months ending any tax period does not exceed rupees five hundred thousand; and

(b)   retailers whose annual turnover from supplies, whether taxable or otherwise, made in any tax period during the last twelve months ending any tax period does not exceed rupees one million.

Respective headings.

43.

Raw materials and intermediary goods or services if used by the sale tax registered manufacturer, himself in the manufacture of goods subject to sales tax.

Respective headings.

44.

Such plant and machinery as is notified by the Federal Government in the official Gazette but if imported, these shall be entitled to exemption from sales tax on importation if these are not manufactured in Pakistan.

Respective headings.

45.

Computer hardware including lap tops, notebooks, PCs, main frame and their peripheral units and parts thereof.

Respective headings.

46.

Import of all such gifts as are received, and such equipment for fighting tuberculosis, leprosy, AIDS and cancer and such equipment and apparatus for the rehabilitation of the deaf, the blind, crippled or mentally retarded as are purchased or otherwise secured, by a charitable non-profit making institution solely for the purpose of advancing declared objectives of such institution, subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

99.12, 99.13 and 99.14

46 A

47.

Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments, including goods imported for the President’s Fund for Afghan Refugees, relief goods donated for Afghan Refugees, gifts for President’s Fund for Assistance of Palestine and gifts received by Pakistani organizations from Church World Services or the Catholic Relief Services subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Custom Act.

99.07, 99.08, 99.09 and 99.11

48.

Computer software.

Respective headings.

49.

Supply of tractors, bulldozers and combined harvesters for agricultural purposes; and CKD kits thereof imported by recognized local manufacturers as per their approved deletion programme subject to the same conditions as are envisaged for the purposes of exemption under the Customs Act.

Respective headings

50.

Supply of other such agricultural implements as may be specified in a notification to be issued by the Federal Government in the official Gazette.

Respective headings.

  51.

Omitted

52.

53.

Cattle feed.

Respective headings.

54.

Omitted

55.

Omitted

56.

Bricks and cement blocks

6810.1100 and 6901.0000

  57.

Omitted

Omitted