Exemption from customs duty and sales tax on import of specified machinery, equipment, apparatus and items.

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 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 Heading | Customs Duty | Conditions (1) | (2) | (3) | (4) | (5) 1. | Agricultural machinery A) Land leveling machinery and equipment | 0% 0% 0% 0% 0% 0% 0% 5% 0% | Nil Nil Nil Nil Nil Nil Nil Nil Nil 1) Bulldozers and angle dozers | 8429.1100 8429.1900 2) Graders and levelers | 8429.2000 3) Scrappers | 8429.3000 4) Bulldozer and angle dozer blades. | 8431.4200 5) Bulldozers, pulled soil scrappers, capacity 20-25m3. | 8432.8000 6) Laser land-levelers, hydraulically driven land levelers, land planers, stone collectors (capacity 1.5-2.5m) and wind rowers (capacity 1.5-2.5 m). | 8432.8090 7) Survey equipment. | 9015.2000 9015.8000 (B) Tillage, seeding and planting machinery and equipment 1) Ploughs | 8432.1010 8432.1090 2) Harrows, scarifiers, cultivators including inter-row cultivators, weeders, tillers, hoes, rotary hoes and rotary tiller weeders (above 90 HP). | 8432.2100 8432.2910 8432.2990 3) Seeders, planters, pneumatic planters, transplanters, vegetable seedling transplanters, paddy seeding raising equipment, cane ratoners, cane planters and mechanical hand diblers. | 8432.3010 8432.3090 4) Rotavators. | 8432.8010 5) Para plow-sub-soiler (with vibratory mechanism) and bed shapers. | 8432.8090 6) Discs for agricultural ploughs | 8432.9000 (C) Fertilizer and plant protection equipment. 1) Spray pumps (gear and diaphragm type). | 8413.8110 8413.8190 2) All types of mist blowers. | 8414.8000 3) All types of sprayers (self propelled, manual, power driven, ULV, tractor/trolley mountable) and electronic knapsack sprayers excluding manual knapsack sprayers. | 8424.8100 4) Spray nozzles assembly, spray nozzles and nozzles tips. | 8424.9010 5) Herbicides applicators (including band applicators), fire band weed applicators, granular applicators, slurry spreaders, manure spreader/ composite shredder. | 8432.4000 6) Dust application machinery and equipment | 8432.8090 (D) High efficiency irrigation and drainage equipment. 1) Submersible pumps (up to 75 lbs and head 150 meters) and field drainage pumps. | 8413.7000 2) Sprinklers including high and low pressure (center pivotal) system, conventional sprinkler equipment, water reel traveling sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler system. | 8424.8100 3) Tile drain laying equipment. | 8426.4900 4) Dredger/ excavator/ dragline equipment/ back hoe trenchers; | 8429.5100 8429.5900 5) Tractor mounted rotary ditcher or chain trencher (excluding tractor). | 8430.6900 6) Direct power rotary drilling rigs. | 8430.4900 7) Canal concrete lining machine. | 8430.5000 8) Air release valves, pressure gauges, water meters, back flow preventers, and automatic controllers. | 8481.1000 8481.3000 9026.2000 9026.2000 9032.8900 9) Water and soil moisture measuring devices. | 9027.8000 (E) Harvesting and threshing machinery. 1) Fodder rake. | 8201.3000 2) Pruner/shears. | 8201.6000 3) Forage choppers. | 8433.2000 4) Haymaking and bailing machinery. | 8433.3000 5) Straw or fodder balers. | 8433.4000 6) Combine harvesters - threshers. | 8433.5100 7) Root or tuber harvesting machines. | 8433.5300 8) Sugarcane, potato, onion, garlic, fruit, groundnut etc., harvester/ digger; | 8433.5300 8433.5900 9) Cotton picker, stock pullers cum shredder, rotary slusher. | 8433.5900 10) Fodder/forage wagon. | 8716.8000 (F) Post-harvest handling and processing machinery. 1) Fodder and feed cube making machinery. | 8433.4000 2) Machinery for cleaning, sorting or grading eggs, fruits or other agriculture produce including Stationery/moveable seed processing units | 8433.6000 3) Plants and essence extractors for flowers/horticulture. | 8436.8000 4) Machine for cleaning, sorting or grading seed, grain or dried leguminous vegetables. | 8437.1000 (G) Dairy, livestock and poultry, machinery. 1) Milk chillers irrespective of the fact whether manufactured locally or not. | 8418.6110 2) Milking machines. | 8434.1000 3) Dairy machinery | 8434.2000 4) Milk evaporator. | 8419.3900 5) Tubular heat exchanger (for pasteurization). | 8419.5000 6) Cream separators. | 8421.110 7) Homogenizer. | 8434.2000 8) Milk processing plant, milk spray drying plant, Milk UHT plant. | 8419.8100 9) Milko scans. | 9027.3000 10) Machinery for preparing animal feeding stuffs. | 8436.1000 11) Slurry digester. | 8436.8000 12) Incubators, brooders and other poultry equipments. | 8436.2100 8436.2900 13) Pre-fabricated buildings. | 9406.0000 (H) Green house farming and other Green House equipment. 1) Geo-synthetic liners (PP/PE Geo synthetic films of more than 500 microns). | 3921.9010 3921.9090 2) Nets for green houses (mesh size 6” or above). | 5608.1900 5608.9000 3) Tunnel farming equipment. | 8430.3100 8430.3900 4) Green houses (prefabricated). | 9406.0000 (I) Machinery, equipment and other capital goods for miscellaneous Agro-based industries like milk processing, fruit, vegetable or flowers grading, picking or processing etc. | 0% | 1. In respect of goods of Sr.No. 1(I), the Ministry of Food, Agriculture, and Livestock shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide requirement. The 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 within a period of five years of its import except with the prior approval of the CBR. 1) Packing or wrapping machinery (including heat shrink wrapping machinery). | 8422.4000 2) Scales for continuous weighing of goods on conveyors. | 8423.2000 3) Machinery for the preparation of meat or poultry. | 8438.5000 4) Conveyor belt of a kind used in slaughter house. | 8428.3900 5) Evaporators for juice concentrate. | 8419.8900 6) Machinery used for dehydration and freezing. | 8419.3100 8418.6900 7) Heat exchange unit. | 8419.5000 8) Machinery used for filtering and refining of pulps/juices. | 8421.2900 9) Machinery for filling, closing, sealing or labeling bottles, canes etc. | 8422.3000 10) Presses, crushers and similar machinery used in the manufacture of fruit juices. | 8435.1000 11) Shear machinery. | 8433.2000 12) Machinery used in the milling industry. | 8437.8000 13) Machinery for the preparation of roots, nuts or vegetables. | 8438.6000 14) Pressing and ginning machinery for cotton ginning industry. | 8445.1900 8479.8990 15) Solar heating equipment. | 8541.4000 16) Complete Rice Par Boiling Plant | 8419.8900 & other Respective Headings. | 0% | Nil (J) Horticulture and Floriculture | 0% | Nil 1) Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding | 8441.3000 | 0% | Nil 2) Evaporative air coolers | 8479.6000 | 0% | Nil 3) PU panels (Insulation) | 9406.0000 | 0% | Nil 4) Battery Operated Fork Lifters (upto 3 tons) | 8427.1000 | 0% | Nil 5) Gen set 10-25 KVA | 8502.1120 8502.1130 | 0% | Nil 6) Refrigerating machines with engine fitted on common base for refrigerated containers. | 8418.6120 | 0% | Nil 7) Knives & cutting blades | 8208.4000 | 0% | Nil 8) Other refrigerating or freezing chests, cabinets | 8418.5000 | 0% | Nil 9) Other machinery | 8438.8000 | 0% | Nil 10) Tubes, pipes and hollow profiles of iron and steel | 7304.3100 7304.3900 | 0% | Nil 11) Hand tools | Respective Headings | 0% | Nil 12) Agricultural horticultural machinery & parts thereof 13) Other agricultural, horticultural, forestry or be-keeping machinery. | 8432.0000 8436.2000 | 0% | Nil 2. | Machinery and equipment for development of grain handling and storage facilities. | Respective Headings | 0% | Nil 3. | Cool chain machinery and equipment. | Respective Headings | 0% | Nil 4. | Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority. | 5% | Nil . | 1) UPS, inverters/converters. | 8504.4010 8504.4090 | 5% | Nil 2) Fax machines | 8517.2100 | 5% | Nil 3) Photo copiers | 9009.1100, 9009.1200, | 5% | Nil 4) IP Phones | 8517.1900 | 5% | Nil 5) Telephone sets/head sets. | 8517.1100 | 5% | Nil 6) Dialers | 8517.9000 | 5% | Nil 7) Generator. | 8502.1200 | 5% | Nil 8) Cat 5/Cat 6/Power cables | 8544.4990 | 5% | Nil 9) PAPX Switch | 8517.3000 | 5% | Nil 10) Multimedia projectors | 8528.3010 | 5% | Nil 11) Video conferencing equipment. | 8525.3090 | 5% | Nil 12) CCTV | 8525.3010 | 5% | Nil 13) Plasma TV | 8528.2190 | 5% | Nil 14) PUD’s | 8537.1000 | 5% | Nil 15) Dedicated telephone exchange system for call centers. | 8517.3000 | 5% | Nil 5. | Following items imported by the local assemblers of vehicles and companies having CNG licenses: | Only approved models or brands as mentioned in chapter VII of the Customs General Order No 12 of 2002 dated 15th June 2002 shall be entitled to this exemption. The importer shall also furnish quality certificate of the original manufacturer duly witnessed by the designated third party inspectors mentioned in chapter VII of the above stated Customs General Order regarding safety standards as laid down in Pakistan CNG Rules, 1992. Compressors | 8414.8030. | 5% | -do- Mass Flow CNG dispensers | 8413.1100 | 5% | -do- Storage cylinders | 7311.0000 | 0% | -do- CNG vehicle Cylinders. | 7311.0000 | 0% | -do- CNG vehicle conversion kits. | 8409.9191 8409.9991 | 0% | -do- 6. | Machinery and equipment for initial installation, balancing, modernization, replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting. | Respective Headings | 5% | Nil 7. | Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported for establishing hospitals and medical or diagnostic institutes:- | 5% | Nil A. MEDICAL EQUIPMENT. 1) Dentist chairs | 9402.1010 | 5% | Nil 2) Medical surgical dental or veterinary furniture | 9402.9010 | 5% | Nil 3) Operating Table. | 9402.9010 | 5% | Nil 4) Operating Lights. | 9405.4090 | 5% | Nil 5) Emergency Operating Lights. | 9405.4090 | 5% | Nil 6) Hospital Beds with mechanical fittings | 9402.9020 | 5% | Nil 7) Gymnasium equipment. | 9506.9100 | 5% | Nil 8) Cooling Cabinet. | 8418.5000 | 5% | Nil 9) Refrigerated Liquid Bath. | 3824.9099 | 5% | Nil 10) Contrast Media Injections (for use in Angiography & MRI etc). | 3824.9099 | 5% | Nil 11) Breathing Bags. | 9020.0020 | 5% | Nil B. CARDIOLOGY/CARDIAC SURGERY EQUIPMENT 1) Cannulas. | 9018.3940 | 5% | Nil 2) Manifolds. | 8481.8090 | 5% | Nil 3) Intra venous cannula i.v. catheter. | 9018.3940 | 5% | Nil C. DISPOSABLE MEDICAL DEVICES | Nil 1) Self disabling safety sterile syringes. | 9018.3110 | 5% | Nil 2) Insulin syringes. | 9018.3110 | 5% | Nil 3) Burettes. | 7017.9000 | 5% | Nil D. DIAGNOSTIC KITS/EQUIPMENT 1) HIV KIits | 3822.0000 | 5% | Nil 2) 4C Es Trionyx | 3822.0000 | 5% | Nil 3) 5C Cell control Lnormal | 3822.0000 | 5% | Nil 4) Bovine precision multisera. | 3822.0000 | 5% | Nil 5) Pregnancy test. | 3822.0000 | 5% | Nil 6) DNA SSP DRB GenricIC | 3822.0000 | 5% | Nil 7) Retic C Control tri pak. | 3822.0000 | 5% | Nil 8) Immulite vitamin B12 kit | 3822.0000 | 5% | Nil 9) Immulite ferritin kit | 3822.0000 | 5% | Nil 10) HEV combi elevys | 3822.0000 | 5% | Nil 11) ID-DA Cell | 3822.0000 | 5% | Nil 12) Urisys | 3822.0000 | 5% | Nil 13) Albumin bcg. | 3822.0000 | 5% | Nil 14) Cratinin sysi. | 3822.0000 | 5% | Nil 15) Cobas amplikcor a Ring. | 3822.0000 | 5% | Nil 16) Cobas amplicor detektiion cups. | 3822.0000 | 5% | Nil 17) ISE Standard low | 3822.0000 | 5% | Nil 18) Alp ifcc sys. | 3822.0000 | 5% | Nil 19) Bilirubin sys kit | 3822.0000 | 5% | Nil 20) Hdl C plus sys. | 3822.0000 | 5% | Nil 21) Ck mb sys | 3822.0000 | 5% | Nil 22) Ck nac sys. | 3822.0000 | 5% | Nil 23) Glulcose sys kit | 3822.0000 | 5% | Nil 24) Ammonia Modular | 3822.0000 | 5% | Nil 25) Lac Unisys | 3822.0000 | 5% | Nil 26) Ldh sys kit | 3822.0000 | 5% | Nil 27) Urea uv syskit. | 3822.0000 | 5% | Nil 28) Ua plus sys. | 3822.0000 | 5% | Nil 29) Tina quant a hba ic uni sys. | 3822.0000 | 5% | Nil 30) Crp n control | 3822.0000 | 5% | Nil 31) Aslo tin quant a modular | 3822.0000 | 5% | Nil 32) Cfas proteins u | 3822.0000 | 5% | Nil 33) Cfas lipids | 3822.0000 | 5% | Nil 34) Preciath Hdl/ldl chol | 3822.0000 | 5% | Nil 35) Precinorm protein kit | 3822.0000 | 5% | Nil 36) Precipath U | 3822.0000 | 5% | Nil 37) Controlset RFII | 3822.0000 | 5% | Nil 38) Cfas pac | 3822.0000 | 5% | Nil 39) Palb ceru control. | 3822.0000 | 5% | Nil 40) HCV cobas | 3822.0000 | 5% | Nil 41) UIBC 717 System | 3822.0000 | 5% | Nil 42) U/CSF Unysitergent 33 kit | 3822.0000 | 5% | Nil 43) Phosphorus Inorg sys kit | 3822.0000 | 5% | Nil 44) Kit ampl ic det | 3822.0000 | 5% | Nil 45) Ige rp elecysys | 3822.0000 | 5% | Nil 46) Lc hsv ½ detect | 3822.0000 | 5% | Nil 47) Oligo abs | 3822.0000 | 5% | Nil 48) Quicklyte NA/K/CL | 3822.0000 | 5% | Nil 49) Axym Hcy | 3822.0000 | 5% | Nil 50) Standard oligo | 3822.0000 | 5% | Nil 51) Hla B27 | 3822.0000 | 5% | Nil 52) Omniscan id liss coombs. | 3822.0000 | 5% | Nil 53) Typhidot | 3822.0000 | 5% | Nil 54) Lineprobe HCV amp | 3822.0000 | 5% | Nil 55) Medi sense strips. | 3822.0000 | 5% | Nil 56) One touch strips for sugar test. | 3822.0000 | 5% | Nil 57) Accua check strips. | 3822.0000 | 5% | Nil 58) Advanced-II strips | 3822.0000 | 5% | Nil E. OTHER RELATED EQUIPMENTS 1) Fire extinguisher. | 8424.1000 | 5% | Nil 2) Fixtures & fittings for hospitals | Respective Headings | 5% | Nil 8. | i. Machinery, equipment and other items required for setting up, up-gradation and expansion of hotels (3 stars and above), tourism; sporting and other recreation services related projects as approved by the Ministry of Tourism. | Respective Headings | 5% | The Ministry of Tourism shall approve the item wise requirement of every project on the format prescribed as Annex-B. The 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. 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. ii. Machinery and equipment for hotels (below 3 stars). | Respective Headings. | 5% | Nil 9. | 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mineral exploration phase. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase. | Respective Headings | 0% | 1. This concession shall be available to those Mineral Exploration and Extraction Companies or their authorized operators or contractors who hold permits, licences, leases and who enter into agreements with the Government of Pakistan or a Provincial Government. 2. Temporarily imported goods shall be cleared against a security in the form 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, materials, capital goods, specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase. Imports made for mine construction phase shall also be entitled to deferred payment of duty for a period of five years. However a surcharge @ 6% per annum shall be charged on the differed amount. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase. | Respective Headings | 5% | -do- 11. | 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through oil, gas, coal, wind and wave energy including under construction projects, which entered into an implementation agreement with the Government of Pakistan. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project. | Respective Headings | 5% | Temporarily imported goods shall be cleared against a security in the form 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. 12. | 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through gas, coal, hydel, and oil including under construction projects. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project. | Respective Headings | 5% | -do- 13. | 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through nuclear and renewable energy sources like solar, wind, micro-hydel bio-energy, ocean, waste-to-energy and hydrogen cell etc. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project. | Respective Headings | 0% | -do- 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, apparatus, appliances, 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 exploration phase. | Respective Headings | 5% | -do- 15. | Complete plants for relocated industries. | Respective Headings | 5% | Nil 16. | Machinery, equipment and other capital goods for Service Sectors mentioned below:- (i) Wholesale, distribution and retail trade, (ii) transportation, (iii) storage, (iv) communication, (v) infrastructure projects including development of industrial zones, (vi) telecommunication i.e. Email/internet/electronic information services (EIS), data communication network services, trunk radio services, cellular mobile telephone services, audiotex services, voice mail services, card pay phone services, close user group for banking operations, international satellite operations for domestic data communications, paging service and 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. | Respective Headings | 5% | 1. Except for telecom sector, BOI shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the BOI 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 telecommunication companies having valid license or NOC and type approval from Pakistan Telecommunication Authority and PEMRA, as the case may be, shall be entitled for exemption without requiring any exemption certificate from the BOI. The Chief Executive or the person next in hierarchy duly authorized by the Chief Executive of the importing telecommunication company shall however certify in the prescribed manner and format as per Annex-A that the imported items are the bonafide requirement. 17. | Following machinery, equipment and capital goods imported for establishing chain stores:- | Respective Headings. | 5% | Nil 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 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. 18. | Following machinery, equipment and other education and research related items imported by technical, training institutes, research institutes and universities:- 1) Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers. | 7017.1010 | 5% | Nil 2) Other dryers | 8419.3900 3) Filtering or purifying machinery and apparatus for water | 8421.2100 4) Other filtering or purifying machinery and apparatus for liquids | 8421.2900 5) Personal weighing machines, including baby scales; household scales | 8423.1000 6) Scales for continuous weighing of goods on conveyors | 8423.2000 7) Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales | 8423.3000 8) Other weighing machinery having a maximum weighing capacity not exceeding 30 kg | 8423.8100 9) Other weighing machinery having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000kg | 8423.8200 10) Other weighing machinery | 8423.8900 11) Weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000 | 8423.9010 12) Other weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000 | 8423.9090 13) Networking equipments like routers, LAN bridges, hubs excluding switches and repeaters. | 8471.8010 14) Other furnaces and ovens | 8514.3090 15) Electronic balances of a sensitivity of 5 cg or better, with or without weights. | 9016.0010 16) Other balances of a sensitivity of 5 cg or better, with or without weights. | 9016.0090 17) Thermostats of a kind used in refrigerators and air-conditioners | 9032.1010 18) Other thermostats | 9032.1090 19) Manostats | 9032.2000 20) Other instruments and apparatus Hydraulic or pneumatic | 9032.8100 21) Other instruments and apparatus | 9032.8900 22) Parts and accessories of automatic regulating or controlling instruments and apparatus | 9032.9000 23) Spares, accessories, and reagents for scientific equipments | Respective Headings 19. | Machinery, equipment, raw materials, components and other capital goods for use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited. | Respective Headings | 0% | Nil 20. | Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro- cracking and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry. | Respective Headings | 5% | Nil 21. | Machinery, equipment and other capital goods imported by an industrial concern. | Respective Headings | 5% | If imported for setting up any industry. 22 | Machinery and equipment imported by a commercial importer. | Respective Headings | 5% | Nil 23. | Air Handling Units | 8415.8300 | 5% | Of those specifications which are not manufactured locally. Following items imported by the manufacturing sector:- | If imported by local manufacturer recognized by the Ministry of Industries, Production and Special Initiatives. Fin tubes | 7304.3100 7304.9000 | 5% | -do- Dish heads | 7326.1990 7326.9090 | 5% | -do- Induced draught fans. | 8414.5990 | 5% | -do- High pressure valves | 8481.8090 | 5% | -do- Automatic valves | 8481.8090 | 5% | -do- Safety valves including Non return valves | 8481.4000 | 5% | -do- Control valves for steam duty. | 8481.8090 | 5% | -do- Core wire of base metal in coils (for machine welding) | 8311.2000 | 5% | -do- Following machinery and equipment for marble, granite and gem stone extraction and processing industries. | The goods shall not be sold or otherwise disposed off within a period of five years of their import except with the prior approval of the CBR. Polishing cream | 3405.4000 3405.9000 | 0% | -do- Gin saw blades. | 8202.9910 | 0% | -do- Air compressor (27cft and above) | 8414.8010 | 0% | -do- Quarry winches (100 ton capacity and above. | 8425.3100 | 0% | -do- Quarry crane. | 8426.3000 | 0% | -do- Ultrasonic machine tools. | 8456.2000 | 0% | -do- 24. | Sharpening machine. | 8460.3100 8460.3900 | 0% | -do- Sawing machines | 8464.1000 | 0% | -do- Grinding machines. | 8464.2010 | 0% | -do- Polishing machines. | 8464.2090 | 0% | -do- Other machine tools for working stones | 8464.9000 | 0% | -do- Pneumatic tools. | 8467.1100 8467.1900 | 0% | -do- . 26. | Machinery, equipment and other project related items including capital goods, for setting up of hotels, power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar. | Respective Headings | 0% | 1. Ministry of Industries, Production & Special Initiatives, shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs 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 municipal authorities/local bodies/cantonment boards:- | 5% | The goods shall not be sold or otherwise disposed off within a 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. | 5% 2) Fire fighting vehicles. | 8705.3000 | 5% 3) Waste disposal truck | 8704.2290 8704.2390 | 5% 4) Incinerators for disposal waste management. | 8417.8000 | 5% 5) Motorized sweepers | 8479.8990 | 5% 6) Brake down lorries | 8705.9000 | 5% 7) Special purpose vehicles for the maintenance of streetlights and overhead cables. | 8705.9000 | 5% 8) Snow ploughs | 8430.2000 | 5% 28. | Aircraft spares, parts, tyres, navigational equipment, accessories for maintenance and operations of aircrafts, chemicals, lubricants and paints, air tickets, aircraft carpet, aircraft fabric, skydrol (brake fluid), laminated sheet, aluminum alloy sheets, aluminum alloy extrusions, aircrafts seats, tools, test equipment, life jackets, spares of TGS vehicle, meals trolley, ball hand seal, standard units, exterior washing liquid, air head set electronics, air head set pneumatic and sealants. | Respective Headings | 0% | If imported by domestic airlines for maintenance of their aircrafts. Proprietary Formwork System for building/structures of a height of 100 ft and above and its various items/ components consisting of the following, namely:- | 7308.4000 | 5% | (i) If not manufactured locally and imported by the construction companies registered with the Pakistan Engineering Council; 1) Plastic tube. | 3917.2390 | (ii) the system is to be procured from a well renowned international manufacturer; 2) Plastic tie slot filters/plugs, plastic cone. | 3926.9099 | (iii) a certificate from one of the following International Pre-shipment Inspection Companies/Survey Firms to the extent that all the components/parts are to be used in the Proprietary Formwork System for construction of structures/buildings of more than 100 feet height, is produced, namely:- 3) Standard steel ply panels, Special sized steel ply panels, wedges, tube clamps (B-Type & G Type), push/pull props, brackets (structure), steel soldiers (structure), drop head, standard, prop tic, buard rail post (structure), coupler brace, cantilever frame, decking beam/Infill beam and doorway angles. | 7308.4000 | (a) Messrs Lloyds of London; (b) Messrs Quality Tech, LLC; (c) Messrs ABS; (d) Messrs Bureau Veritas; and (e) Messrs SGS; and (iv) The Pakistan Engineering Council shall certify that the imported Proprietary Formworks System conform to the requirement of the Company’s project.”. 4) Lifting Unit (Structure) | 7308.9090 | -do- 5) Bolts, tie bolts, anchor bolt assembly (fastener), anchor screw (fastener). | 7318.1590 | -do- 6) Nuts | 7318.1690 | -do- 7) Steel pins, tie wing nut (fastener). | 7318.1900 | -do- 8) Steel washers, water plate (fastener). | 7318.2200 | -do- 9) Special hammers | 8205.2000 | -do- 29. | 10) Extraction keys. | 8205.5900 Adjustable base jack (thread rod with nut and steel plate), adjustable fork head (threaded rod with nut and steel channel). | 8425.4900 30. | Effluent treatment plants | Respective headings | 5% | Nil 31. | Heat ventilation air conditioner | 8415.8200 | 0% | Subject to certification by the Ministry of Health. 32. | Following machinery and equipment relating to broadcasting:- | 5% | If imported by broadcasting companies duly licensed by the Ministry of Information and Broadcasting. 1) Video tape recorders (VTRs), S-VHS Tape Recorders. | 8521.1010 8521.1010 2) Broadcast cameras | 8525.3090 3) Video Switcher. | 8521.1090 4) Video/Audit Routers | 8525.2090 5) Audio Limiter/ Monitor/ Mixer equipment. | 8520.9090 6) Broadcast digital maximiser | 8528.1290 7) Aalog video distribution amplifiers. | 8518.4000 8) SD/AES distribution amplifiers. | 8518.4000 9) SDI monitoring/equalizing amplifiers. | 8518.4000 10) SD/AES Multiplexers/demltiplexers | 8518.4000 11) Audio distribution amplifiers. | 8518.4000 12) Video/audit converters. | 8528.1290 13) SDI input board. | 8521.1090 14) Amplified loud speaker | 8518.4000 15) Under monitor displays (UMDs) | 8528.2190 16) LCD monitors. | 8471.6079 17) Picture tube monitors. | 8471.6079 18) Plasma screens. | 8471.6090 19) Broadcast video visualization/monitoring system | 8528.2190 20) Wave form/ vectroscope monitors. | 8528.2190 21) Video/audio frame synchronizer. | 8521.1090 22) Audio delay/monitoring equipment. | 8528.2190 23) Sync pulse generator. | 8528.1290 24) Intercom system/ microphones. | 8517.1900 25) Digital clock system. | 9105.9900 26) Consoles, racks, patch panels, cables other installation material. | 8537.1000 27) Video format converters. | 8521.1090 28) Transformers. | 8504.4090 29) Video play out/ ingest/ preview servers. | 8521.1090 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 servers. | 8521.1090 35) Non-Linear/Linear video editing equipment. | 8521.1090 36) Video storage network servers. | 8521.1090 37) Video archival servers. | 8521.1090 38) LTO robotic tape library | 8471.7050 39) Video conferencing system (picturetel/polycom /Tandberg). | 8517.1900 40) Audio conferencing system. | 8517.1900 41) Satellite video phones. | 8525.2090 42) Digital Video/audio media delivery system. | 8528.1290 43) Studio lights. | 9405.4090 44) Video graphic servers. | 8521.1090 45) On air video in & out graphic servers. | 8521.1090 46) Content asset management servers. | 8521.1090 47) Virtual set system. | 8521.1090 48) Camera tracing heads. | 8525.3090 49) Teleprompters. | 8528.2190 50) C/Ku Band uplink antenna equipment. | 8529.1010 51) IF & LNBs, wave guiders, splitters. | 8529.1010 52) High powered uplink amplifiers. | 8528.1290 53) Up converters. | 8529.1010 54) Uplink monitoring/control equipment. | 8529.1010 55) Spectrum analyzer. | 1 [9027.800] 56) MPEG 2, MPEG 4 Video Encoders. | 8521.1090 57) Video statistical multiplexing equipment. | 8518.4000 58) Modulators. | 8518.4000 59) Satellite reception IRDs/TVROs/Decoders. | 8525.2090 60) Video compression control & monitoring equipment. | 8521.1090 61) Video encryption/conditional access servers. | 8518.4000 62) Smart cards for video encryption. | 1 [8542.9090] 63) Subscription management servers. | 8471.9090 64) Digital setup box (STBs) | 8528.1220 65) Personal video recorder (PVR); Digital Video Recorder (DVR) | 8521.1010 66) Call center equipment. | 8471.9090 67) Satellite receive dish. | 8528.1220 68) LNBs. | 8529.1020 69) Advertisement insertion servers. | 8471.9090 70) Audio video dubbing equipment. | 8521.1010 71) Character generator. | 8471.9090 72) Logo generator. | 8471.9090 73) Channel branding equipment | 8471.9090 74) Sub titling equipment. | 8471.9090 75) Video animation equipment. | 8471.9090 76) Video streaming gateway. | 8528.1290 77) SMS/MMS to TV servers. | 8471.9090 78) DVB-H Mobile handsets for TV delivery. | 8525.2010 79) DMB Mobile handsets for TV delivery. | 8525.2010 80) RG 11/RG 6 cables. | 8544.1190 81) RF connectors. | 1 [8529.9090] 82) Toolkit for satellite dish installation. | 8206.0000 83) Drill machine for satellite dish installation. | 8467.2100 84) Payment gateway servers. | 1 [8529.9090] 85) Modems for setup box. | 1 [8525.2030] 86) Power distribution equipment, UPS, Generators. | 8504.4010 87) Interactive TV Servers. | 8471.9090 88) GPS/electronic compass equipment. | 9014.8000 89) Broadcast chopper | 1 [8529.9090] 90) Acoustics. | 1 [8529.9090] 91) Teletext equipment. | 1 [8529.9090] 92) Studio air conditioning. | 8415.1000 93) Studio furniture/fixtures. | 9403.6000 94) Studio/TV Station/Uplink station video surveillance security equipment. | 8525.3090 95) Wireless camera equipment. | 8525.3090 96) Microwave multi point video distribution equipment. | 8528.1290 97) IP satellite news gathering equipment. | 8525.2090 98) Still store equipment. | 8521.1090 99) Low resolution servers. | 8521.1090 100) Accessories for video switching, routing, distribution, recording, amplification, locking, equalizing, encryption, up linking, down linking, encoding/decoding, multiplexing, transmission etc. | 1 [8529.9090] 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 importing company) | Goods imported (Collectorate of import) HS Code | Description | Specs | Custom Duty rate (applic-able) | Sales Tax rate (applicable) | WHT | Quantity | UOM | Quantity imported | Collectorate | CRN/ Mach No. | Date of CRN/ Mach. No. (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) 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 Regulatory Authority) | Goods imported (Collectorate of import) HS Code | Description | Specs | Custom Duty rate (applicable) | Sales Tax rate (applicable) | WHT | Quantity | UOM | Quantity imported | Collectorate | CRN/Mach. No. | Date of CRN/ Mach 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 As amended: 1. S.R.O.___(I)/2006 - dated 20.06.2006