Exemption From Customs Duty on machinery and equipments (Recinded by SRO 564(I)/2014)

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 12[,provided that sales tax exemption shall not apply to Sr. Nos 13[ 1, 5, 17[5A] 21, 22, 23, 28, 28A, 29 and 36] of the said Table] , subject to the following conditions, besides the conditions specified in column (5) of the Table, namely:- 2&6[(i). the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) 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. 1, 2, 6, 15, 20, 28, 11[29,31 and 35A] of the Table; and for such machinery, equipment and other capital goods imported as plant for setting up of a new industrial units 8[provided the imports are made against valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above]; 6(ia). [Omitted] (ii) except for S. No. 1, 8, 16, 18, 7[23,28,35 and 37] 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 16[omitted] 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 16[Pakistan Customs 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 16[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; 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. 2[TABLE S. No Description PCT heading Custom Conditions Duty (1) (2) (3) (4) (5) 1 Agricultural Machinery A) Land Leveling Machinery 20[If used for agriculture And Equipment sector] 1) Bulldozers and angle dozers 8429.1100, 0% 8429.1900 2) Graders and levelers 8429.2000 0% 3) Scrappers 8429.3000 0% 4) Bulldozer and angle dozer 8431.4200 0% blades. 5) Bulldozers, pulled soil scrappers, 3[8429.1100 0% capacity 20-25m3. 8429.1900 8429.3000] 6) Laser land-levelers, 8432.8090 0% hydraulically driven land levelers, land planers, stone collectors (capacity 1.5-2.5m) and wind rowers (capacity 1.5-2.5 m). 7) Survey equipment. 9015.2000, 0% 9015.8000 (B) Tillage, Seeding And Planting Machinery And Equipment 1) Ploughs 8432.1010, 0% 8432.1090 2) Harrows, scarifiers, cultivators 8432.2100, 0% including inter-row cultivators, 8432.2910, weeders, tillers, hoes, rotary hoes 8432.2990 and rotary tiller weeders (above 90 HP). 3) Seeders, planters, pneumatic 8432.3010, 0% planters, transplanters, vegetable 8432.3090 seedling transplanters, paddy seeding raising equipment, cane ratoners, cane planters and mechanical hand diblers. 4) Rotavators. 8432.8010 0% 5) Para plow-sub-soiler (with 8432.8090 0% vibratory mechanism) and bed shapers. 6) Discs for agricultural ploughs 8432.9000 0%

(C) Fertilizer and Plant 20[If used for agriculture Protection Equipment. sector] 1) Spray pumps (gear and 8413.8110, 0% diaphragm type). 8413.8190 2) All types of mist blowers. 3[8414.8090] 0% 3) All types of sprayers (self 8424.8100 0% propelled, manual, power driven, ULV, tractor/trolley mountable) and electronic knapsack sprayers excluding manual knapsack sprayers. 4) Spray nozzles assembly, spray 8424.9010 0% nozzles and nozzles tips. 5) Herbicides applicators (including 8432.4000, 0% band applicators), fire band weed 6[8432.8090] applicators, granular applicators, slurry spreaders, manure spreader/ composite shredder. 6) Dust application machinery and 8432.8090 0% equipment (D) High Efficiency Irrigation 20[If used for agriculture and Drainage Equipment. sector] 1) Submersible pumps (up to 75 8413.7010 0% lbs and head 150 meters) and field drainage pumps. 2) Sprinklers including high and 3&4[8424.8100] 0% low pressure (center pivotal) 6[8424.2010] system, conventional sprinkler equipment, water reel traveling sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler system. 3) Tile drain laying equipment. 8426.4900 0% 4) Dredger/ excavator/ dragline 9[Omitted] 0% equipment/ back hoe trenchers; 8429.5900 5) Tractor mounted rotary ditcher 8430.6900 0% or chain trencher (excluding tractor). 6) Direct power rotary drilling rigs. 8430.4900 0% 7) Canal concrete lining machine. 8430.5000 0% 8) Air release valves, pressure 8481.1000, 0% gauges, water meters, back flow 8481.3000, preventers, and automatic 9026.2000, controllers. 9[Omitted] , 4[9032.8990] 3[Omitted) (E) Harvesting and Threshing 20[If used for agriculture Machinery. sector] 1) Fodder rake. 8201.3000 0% 2) Pruner/shears. 14[Respective 0% Headings] 3) Forage choppers. 8433.2000 0% 4) Haymaking and bailing 8433.3000 0% machinery.

5) Straw or fodder balers. 8433.4000 0% 6) Combine harvesters - threshers. 8433.5100 0% 7) Root or tuber harvesting 8433.5300 0% machines. 8) Sugarcane, potato, onion, garlic, 8433.5300, 0% fruit, groundnut etc., harvester/ 8433.5900 digger; 9) Cotton picker, stock pullers cum 8433.5900 0% shredder, rotary slusher. 10) Fodder/forage wagon. 3[8716.8090] 0% (F) Post-harvest Handling and 20[If used for agriculture Processing Machinery. sector] 1) Fodder and feed cube making 8433.4000 0% machinery. 2) Machinery for cleaning, sorting 8433.6000 0% or grading eggs, fruits or other agriculture produce including Stationery/moveable seed processing units 3) Plants and essence extractors for 8436.8000 0% flowers/horticulture. 4) Machine for cleaning, sorting or 8437.1000 0% grading seed, grain or dried leguminous vegetables. 10[5) Rice whitener, rice polisher, 8437.8000 0% rice flow meter and magnetic and respective separator. headings] (G) Dairy, Livestock and Poultry, 20[If used for agriculture Machinery. sector] 1) Milk chillers irrespective of the 8418.6910, 0% fact whether manufactured locally 8418.6990 or not. 2) Milking machines. 8434.1000 0% 3) Dairy machinery 8434.2000 0% 4) Milk evaporator. 8419.3900 0% 5) Tubular heat exchanger (for 8419.5000 0% pasteurization). 6) Cream separators. 8421.1100 0% 7) Homogenizer. 8434.2000 0% 8) Milk processing plant, milk 8419.8100 0% spray drying plant, Milk UHT 9[8419.3900] plant. 3[omitted] 0% 10) Machinery for preparing animal 8436.1000 0% feeding stuffs. 11) Slurry digester. 8436.8000 0% 12) Veterinary equipment 9018.9090 0% 13) Incubators, brooders and other 8436.2100, 0% poultry equipments. 8436.2900 14) Evaporative Air Cooler/Cooling 8479.6000 0% System. 15) Evaporative Cooling Pad. 8479.9010 0%

16) Grain storage silos for poultry. 9406.0030 0% 17) Insulated sand witch panels 3&9[Respective 0% heading] 18) 9[Dairy, Livestock and poultry 3[9406.0020] 5% sheds]. 10[(19) Milk filters. 8421.3990 0%] (H) Green House Farming and 20[If used for agriculture Other Green House Equipment. sector] 1) Geo-synthetic liners (PP/PE 3921.9010, 0% Geo synthetic films of more than 3921.9090 500 microns). 3[omitted] 3) Tunnel farming equipment. 8430.3100, 0% 8430.3900 4) Green houses (prefabricated). 9406.0010 0% (I) Machinery, Equipment and 1. In respect of goods of Other Capital Goods for Sr.No. 1(I), the 15[Division Miscellaneous Agro-Based concerned] shall certify in Industries Like Milk Processing, the prescribed manner and Fruit, Vegetable or Flowers format as per Annex-B Grading, Picking or Processing that the imported goods etc. are bonafide requirement. The authorized officer of 15[that Division] shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969. 1) Packing or wrapping machinery 8422.4000 0% 2. The goods shall not be (including heat shrink wrapping sold or otherwise disposed machinery). of within a period of five years of its import except with the prior approval of the FBR. 2) Scales for continuous weighing 8423.2000 0% of goods on conveyors. 3) Machinery for the preparation of 8438.5000 0% meat or poultry. 4) Conveyor belt of a kind used in 3[8428.3300] 0% slaughter house. 5) Evaporators for juice 3[8419.8990] 0% concentrate. 6) Machinery used for dehydration 8419.3100, 0% and freezing. 8418.6990 7) Heat exchange unit. 8419.5000 0% 8) Machinery used for filtering and 3[8421.2200] 0% refining of pulps/juices. 9) Machinery for filling, closing, 8422.3000 0% sealing or labeling bottles, canes etc.

10) Presses, crushers and similar 8435.1010 0% machinery used in the manufacture of fruit juices. 11) Shear machinery. 8433.2000 0% 12) Machinery used in the 8437.8000 0% milling industry. 13) Machinery for the preparation 8438.6000 0% of roots, nuts or vegetables. 14) Pressing and ginning machinery 3[8445.1990] 0% for cotton ginning industry. 8479.8990 15) Solar heating equipment. 8541.4000 0% 16) Complete Rice Par Boiling 8419.8990 0% Nil Plant & other Respective Headings. (J) Horticulture and Nil Floriculture 1) Machines for making cartons, 8441.3000 0% boxes, cases, tubes, drums or similar containers, other than by moulding 2) Evaporative air coolers 8479.6000 0% 3) PU panels (Insulation) 9[Respective 0% headings] 4) Battery Operated Fork Lifters 8427.1000 0% (upto 3 tons) 5) Gen set 10-25 KVA 8502.1120, 0% 8502.1130 6) Refrigerating machines with 8418.6920 0% engine fitted on common base for refrigerated containers. 7) Knives & cutting blades 8208.4000 0% 8) Other refrigerating or freezing 8418.5000 0% chests, cabinets 9) Other machinery 8438.8090 0% 10) Tubes, pipes and hollow 7304.3100 0% profiles of iron and steel 7304.3900 11) Hand tools Respective 0% Headings 12) Agricultural horticultural 8432.0000 0% machinery & parts thereof 13) Other agricultural, horticultural, 3[8436.8000] 0% forestry or be-keeping machinery. 9[(K) Fish or shrimp farming and 1. The 15[Division seafood processing machinery concerned] shall certify in and equipment. the prescribed manner and format as per Annex-B that the imported goods are bonafide requirement.

The authorized officer of 15[that Division] shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted]/ One Customs 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 of within a period of five years of its import except with the prior approval of the FBR.] (1) Compressor 8414.8090 0% (2) Generator 8502.1130, 0% 8502.1190, 8502.1200 (3) Condenser 8418.9990 0% (4) Ammonia Gas pipes 7411.2900 0% (5) Flat freezer 8418.3000 0% (6) Boast freezer 8418.4000 0% (7) Fiber glass tubs 7019.9090 0% (8) Insulated plants 8418.6990 0% (9) IQF plants 8438.5000 0% (10) Flak ice plants 8414.6990 0% (11) Fish filleting machine 8438.5000 0% 2 Machinery and equipment for Respective 0% Nil development of grain handling Headings and storage facilities. 3 Cool chain machinery and Respective 0% Nil equipment. Headings 4 Following items imported by Call Nil Centers, Business Processing Outsourcing facilities duly approved by Telecommunication Authority. . 1) UPS, inverters/converters. 8504.4010 5% 8504.4090 2) Fax machines 8443.3260 5% 3) Photo copiers 8443.3910 5% 4) IP Phones 8517.1890 5% 5) Telephone sets/head sets. 8517.1100 5% 6) Dialers 8517.7000 5% 7) Generator. 8502.1200 5% 8) Cat 5/Cat 6/Power cables 8544.4990 5% 9) PAPX Switch 8517.6290 5% 10) Multimedia projectors 8528.6110 5% 11) Video conferencing equipment. 8525.8090 5%

12) CCTV 8525.8010 5% 13) Plasma TV 8528.7212 5% 14) PUD’s 8525.8090 5% 15) Dedicated telephone exchange 8517.6290 5% system for call centers. 6[16. Parts, voice cards. 8517.7000 5% 17. Other (digital call recorders) 8519.8990 5% 18. VAST terminals 8525.6040] 5% 5 Following items imported by the Only approved models or local assemblers of vehicles and brands as mentioned in companies having CNG licenses: 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. 1) Compressors 8414.8030 5% -do- 2) Mass Flow CNG dispensers 8413.1100 5% -do- 3) Storage cylinders 7311.0000 0% -do- 4) CNG vehicle Cylinders. 7311.0000 0% -do- 5) CNG vehicle conversion kits. 8409.9191, 0% -do- 8409.9991 10[5A) LPG Dispensers imported by 8413.1100 5% Only approved models or a company having LPG licence. brands as approved by Oil and Gas Regulatory Authority (OGRA) and notified by the Federal Board of Revenue 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 as notified by the authorized government agency regarding safety standards as laid down in LPG (Production and Distribution) Rules, 2001;

17[5A Following items imported by the 10% Only approved models or companies having LPG licence:- brands as approved by Oil and Gas Regulatory Authority (OGRA) and notified by the Federal Board of Revenue 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 as notified by the authorized government agency regarding safety standards as laid down in LPG (Production and Distribution) Rules, 2001; (1) LPG pumps 8413.1990 10% -do- (2) Control panels 8537.1090, 10% -do- 8537.2000 (3) LPG Dispensers 8413.1100 10% -do- (4) LPG vehicle conversion kits. 8409.9199 10% -do-] 6. Machinery and equipment for Respective 5% Nil initial installation, balancing, Headings modernization, replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting. 7 Following machinery, equipment, 6[Locally manufactured apparatus, and medical, surgical, goods of description as dental and veterinary furniture, specified in column (2) materials, fixtures and fittings and pre-fabricated imported by hospitals and buildings can also be medical or diagnostic institutes:- imported upon fulfillment of the following conditions, namely:- (a) The project requirement shall be approved by the Board of Investment (BOI). The authorized officer of BOI shall certify the item wise requirement of the project in the prescribed format and manner as per Annex-B and shall furnish all relevant information Online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under Section 155D of the Customs Act, 1969 (IV of 1969);

(b) the exception shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts. (c) only those importers shall be eligible to avail the aforesaid exception whose cases are recommended and forwarded by BOI to FBR; (d) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be construed as a criminal offence under the Customs Act, 1969 (IV of 1969)] A. Medical Equipment. 1) Dentist chairs 9402.1010 5% -do- 2) Medical surgical dental or 3[9402.9090] 5% -do- veterinary furniture 3) Operating Table. 9402.9010 5% -do- 4) Operating Lights. 9[9018.9090] 5% -do- 5) Emergency Operating Lights. 9405.4090 5% -do- 6) Hospital Beds with mechanical 9402.9020 5% -do- fittings 7) Gymnasium equipment. 9506.9100 5% -do- 8) Cooling Cabinet. 8418.5000 5% -do- 9) Refrigerated Liquid Bath. 3824.9099 5% -do- 10) Contrast Media Injections (for 3822.0000 5% -do- use in Angiography & MRI etc). 11) Breathing Bags. 9020.0020 5% -do- 12) Automatic blood cell counter. 9018.9090 0% -do- 13). Automatic Cell Separator for 9018.9090 0% -do- preparation of platelets. B. Cardiology/Cardiac Surgery Equipment 1) Cannulas. 9018.3940 5% -do- 2) Manifolds. 8481.8090 5% -do- 3) Intra venous cannula i.v. 9018.3940 5% -do- catheter. C. Disposable Medical Devices 1) Self disabling safety sterile 9018.3110 5% -do- syringes. 2) Insulin syringes. 9018.3110 5% -do- 3) Burettes. 7017.9000 5% -do-

E. Other Related Equipments 1) Fire extinguisher. 8424.1000 5% -do- 2) Fixtures & fittings for hospitals Respective 5% -do- Headings 8. i. Machinery, equipment and Respective 5% 6&20[(i) tourism other items required for setting Headings departments of Provincial up, up-gradation and expansion Governments, Gilgit- of hotels (3 stars and above), Baltistan, FATA and tourism; sporting and other Department of Tourist recreation services related Services of Capital projects as approved by the Administration and Ministry of Tourism. Development Division shall approve the project. The project requirement shall, however, be determined by the Directorate of Input/output Co-efficient Organization (IOCO) on the format prescribed as Annex-B to this notification. The authorized officer of IOCO shall furnish all relevant information Online to Pakistan Customs Computerized System against a specific user ID and password obtained under Section 155D of the Customs Act, 1969 (IV of 1969) (ii) Locally manufactured goods of description as specified in column (2) and pre- fabricated building can also be imported upon fulfillment of the following conditions, namely:- (a) the exception shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts; (b) only those importers shall be eligible to avail the aforesaid exception whose cases are recommended and forwarded by IOCO to FBR; and (c) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be

leviable at the time of import. Breach of this condition shall be construed as a criminal offence under the Customs Act, 1969; (iii) the importer shall furnish an undertaking in such form as may be prescribed by the Collector of Customs covering the amount of customs-duties and taxes at the time of clearance of goods and shall declare that the goods shall be used or installed in the approved project; and (iv) the undertaking shall be discharged subsequently on production of a certificate of installation or consumption as per Annex-D to this notification within one year of the date of importation of the goods from the Assistant Collector or Deputy Collector of Customs within whose jurisdiction the project is located to the effect that the goods have been duly installed or consumed, as the case may be.] ii. Machinery and equipment for Respective 5% 6[-do-] hotels (below 3 stars). Headings. 9 1. Machinery, equipment, Respective 0% 1. This concession shall be materials, capital goods, Headings available to those Mineral specialized vehicles (4x4 non Exploration and Extraction luxury) i.e single or double cabin Companies or their pickups, accessories, spares, authorized operators or chemicals and consumables contractors who hold meant for mineral exploration permits, licences, leases phase. and who enter into agreements with the Government of Pakistan or a Provincial Government.

2. Construction machinery, 2. Temporarily imported equipment and specialized goods shall be cleared vehicles, excluding passenger against a security in the vehicles, imported on temporary form of a post dated basis as required for the cheque for the differential exploration phase. 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 of without prior approval of the FBR and the payment of customs duties and taxes leviable at the time of import. These shall however be allowed to be transferred to other entitled mining companies with prior approval of the Board. 10 1. Machinery, equipment, Respective 5% -do- materials, capital goods, Headings specialized vehicles (4x4 non luxury) i.e single or double cabin pickups, accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase. Imports made for mine construction phase shall also be entitled to deferred payment of duty for a period of five years. However a surcharge @ 6% per annum shall be charged on the differed amount. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine construction or extraction phase. 19[10A Coal mining machinery, Respective 0% This concession shall be equipment, spares including Headings available to those Mining vehicles for site use i.e single or Companies or their double cabin pick-ups imported authorized operators or for Thar Coal Field. contractors who hold permits, licences, leases and who enter into agreements with the Government of Pakistan or a Provincial Government.

The goods shall not be sold or otherwise disposed of without prior approval of the Board 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.] 11 1. Machinery, equipment and Respective 5% 6[(i)This concession shall spares meant for initial Headings also be available to installation, balancing, primary contractors of the modernization, replacement or project upon fulfillment of expansion of projects for power the following conditions, generation through oil, gas, coal, namely:- wind and wave energy including under construction projects, which entered into an implementation agreement with the Government of Pakistan. 2. Construction machinery, (a)the contractor shall equipment and specialized submit a copy of the vehicles, excluding passenger contract or agreement vehicles, imported on temporary under which he intends to basis as required for the import the goods for the construction of project. project; (b) the chief executive or head of the contracting company shall certify in the prescribed manner and format as per Annex-A that the imported goods are the projects bona fide requirement; and (c)the goods shall not be sold or otherwise disposed of without prior approval of the FBR on payment of customs-duties and taxes leviable at the time of import; (ii)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 Respective 5% -do- spares meant for initial Headings installation, balancing, modernization, replacement or expansion of projects for power generation through gas, coal, hydel, and oil including under construction projects. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project. 13. 1. Machinery, equipment and Respective 0% -do- spares meant for initial Headings installation, balancing, modernization, replacement or expansion of projects for power generation through nuclear and renewable energy sources like solar, wind, micro-hydel bio- energy, ocean, waste-to-energy and hydrogen cell etc. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project. Explanation. -The expression “projects for power generation” means any project for generation of electricity whether small, medium or large and whether for supply to the national grid or to any other user or for in house consumption. 14 3[1. Machinery and equipment Respective 5% -do- meant for power transmission Headings and grid stations including under construction projects. Explanation.- For the purpose of this serial number, “machinery and equipment” shall mean,- (a) machinery and equipment operated by power of any description, such as is used in the generation of power;

(b) apparatus, appliances, metering and testing apparatus, mechanical and electrical control, transmission gear and transmission tower, power transmission and distribution cables and conductors, insulators, damper spacer and hardware and parts thereof adapted to be used in conjunction with the machinery and equipment as specified in clause (a) above; and (c) components parts of machinery and equipment, as specified in clause (a) and (b) above, identifiable for use in or with machinery imported for the project and equipment including spares for purposes of the project.] 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of project. 15. Complete plants for relocated Respective 5% Nil industries. Headings 16 Machinery, equipment and other Respective 5% 1. Except for telecom capital goods for Service Sectors Headings sector, BOI shall certify in mentioned below:- the prescribed manner and format as per Annex-B (i) Wholesale, distribution that the imported goods and retail trade, are bonafide project (ii) transportation, requirement. The (iii) storage, authorized officer of the (iv) communication, BOI shall furnish all (v) infrastructure projects relevant information including development of Online to Pakistan industrial zones, Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969. (vi) telecommunication i.e. 2. The telecommunication Email/internet/electronic companies having valid information services (EIS), data license or NOC and type communication network services, approval from Pakistan trunk radio services, cellular Telecommunication mobile telephone services, Authority and PEMRA, as audiotex services, voice mail the case may be, shall be services, card pay phone services, entitled for exemption close user group for banking without requiring any operations, international satellite exemption certificate from operations for domestic data the BOI. communications, paging service and any other telecommunication service which is deregulated in future; (vii) technical testing The Chief Executive or the

facilities, person next in hierarchy (viii)Audio-visual services, duly authorized by the (ix) Rental services relating to Chief Executive of the transport equipment and importing machinery; telecommunication (x) Environmental services; company shall however and certify in the prescribed (xi) Foreign Direct Investment manner and format as per (FDI) in any other activity of Annex-A that the imported service sector. items are the bonafide requirement. 17 Following machinery, equipment Respective 5% 6[Locally manufactured and capital goods imported for Headings goods of description as establishing wholesale/retail specified in column (2) chain stores:- and pre-fabricated buildings can also be imported upon fulfillment of the following conditions, namely:- (a) The project requirement shall be approved by the BOI. The authorized officer of BOI shall certify the item wise requirement of the project in the prescribed format and manner as per Annex- B and shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under Section 155D of the Customs Act, 1969 (IV of 1969); (b) the exception shall be available on one time basis for setting up of new projects and expansion of existing ones, and shall not be available on the spare parts; (c ) only those importers shall be eligible to avail the aforesaid exception whose cases are recommended and forwarded by BOI to FBR; and

(d) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be construed as a criminal offence under the Customs Act,1969 (IV of 1969)] 1) Refrigeration system, including 5% shelves and chests. 2) Butcher equipment, preparation 5% equipment. 3) Rotisserie equipment, 5% preparation equipment. 4) Fishery equipment, preparation 5% equipment. 5) Bakery equipment, preparation 5% equipment. 6) High racks, self service racks, 5% round stands. 7) Trolley, wire material, customer 5% guidance. 8) Fork lift trucks, pallet movers. 5% 9) Advertising and decoration 5% material. 10) Waste re-processing systems. 5% 11) Euro pallets 5% 12) Merchandise security-/video 5% control system. 13) Pneumatic dispatch system 5% 14) Office equipment 5% 15) Equipment for workshop 5% 16) Antenna system 5% 17) Canteen equipment 5% 18) Cashier desks and chairs. 5% 19) Cleaning machinery and 5% materials. 20) Wrapping machinery and 5% equipment. 21) Safes 5% 22) Scales 5% 23) EDP equipment 5% 24) Telephone system 5% 25) Sectional steel, reinforcement, 5% metal sheets. 26) Concrete admixtures-curing- 5% fixtures 27) Insulation and waterproofing 5% materials

28) Doors, shutter doors, sliding 5% doors. 29) Windows, sun shading. 5% 30) Sky domes 5% 31) Flooring materials 5% 32) Paint, coating, sealing material 5% 33) Suspended ceiling system. 5% 34) Plaster board wall system 5% 35) WC dividing wall system 5% 36) Lock system 5% 37) Crash barriers, traffic signs 5% 38) Insulated panels for cooling 5% chambers 39) Container 5% 40) Dock leveling systems 5% 41) Air conditioning and heating 5% system. 42) Air ventilation system. 5% 43) Sprinkler system. 5% 44) Fire detection system. 5% 45) Fire extinguishers. 5% 46) Weak current system. 5% 47) Intruder alarm security system. 5% 48) Sewage treatment system. 5% 49) Lighting arrester system. 5% 50) Elevators. 5% 51) Gasoline generator. 5% 52) Main and secondary 5% switchboards. 53) Illumination. 5% 18 Following machinery, equipment and other education and research related items imported by technical, training institutes, research institutes, schools, colleges and universities:- 1) Quartz reactor tubes and holders 7017.1010 0% Nil designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers. 2) Other dryers 8419.3900 0% Nil 3) Filtering or purifying machinery 8421.2100 0% Nil and apparatus for water 4) Other filtering or purifying 8421.2900 0% Nil machinery and apparatus for liquids 5) Personal weighing machines, 8423.1000 0% Nil including baby scales; household scales 6) Scales for continuous weighing 8423.2000 0% Nil of goods on conveyors

7) Constant weight scales and 8423.3000 0% Nil scales for discharging a predetermined weight of material into a bag or container, including hopper scales 8) Other weighing machinery 8423.8100 0% Nil having a maximum weighing capacity not exceeding 30 kg 9) Other weighing machinery 8423.8200 0% Nil having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000kg 10) Other weighing machinery 8423.8900 0% Nil 11) Weighing machine weights of 3[8423.9000] 0% Nil all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000 12) Other weighing machine 8423.9000 0% Nil weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000 13) Networking equipments like 8517.6970 0% Nil routers, LAN bridges, hubs excluding switches and repeaters. 14) Other furnaces and ovens 8514.3000 0% Nil 15) Electronic balances of a 9016.0010 0% Nil sensitivity of 5 cg or better, with or without weights. 16) Other balances of a sensitivity 9016.0090 0% Nil of 5 cg or better, with or without weights. 17) Thermostats of a kind used in 9032.1010 0% Nil refrigerators and air-conditioners 18) Other thermostats 9032.1090 0% Nil 19) Manostats 9032.2000 0% Nil 20) Other instruments and 9032.8100 0% Nil apparatus Hydraulic or pneumatic 21) Other instruments and 3[9032.8990] 0% Nil apparatus 22) Parts and accessories of 9032.9000 0% Nil automatic regulating or controlling instruments and apparatus ` 23) Spares, accessories, and Respective 0% Nil reagents for scientific equipments. Headings 19 Machinery, equipment, raw Respective 0% Nil materials, components and other Headings capital goods for use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.

20 Machinery, equipment and other Respective 5% Nil capital goods meant for initial Headings installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro- cracking and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry, cryogenic facility for ethylene storage and handling. 21 Machinery, equipment and other Respective 5% Nil capital goods imported by an Headings industrial concern. 22 (i.) Off-highway dump trucks of 8704.1090 5% If imported by the cement 320 hp and above. manufacturers subject to the following conditions, namely:- ii). On Highway Dump Trucks of 8704.2299 5% (i) these shall be registered 320 HP and above imported w.e.f 8704.2390 as on or off-highway 17th January, 2007. dump trucks as the case may; (ii) registration details shall be furnished to the Collector of Customs within three months of the clearance; and (iii) these shall not be sold or otherwise disposed of within next 10 years of clearance except to other cement manufacturer with prior approval from the Collector of Customs concerned. (iii) Cement bulk semi-trailers, 8716.3190 5% If imported by the cement without prime movers. manufacturers subject to the condition that these shall not be sold or otherwise disposed of within next ten years of import except to other cement manufacturer with prior approval from the Collector of Customs concerned. 23 Machinery and equipment 9[Chapters 84 5% Nil imported by any other importer. and 85 excluding the items as specified in Annex-C] 24 Air Handling Units 8415.8300 5% Of those specifications which are not manufactured locally.

25 Following items imported by the If imported by local manufacturing sector:- manufacturer recognized by the Ministry of Industries, Production and Special Initiatives. 1) Fin tubes 7304.3100, 5% -do- 7304.9000 2) Dish heads 7326.1990, 5% -do- 7326.9090 3) Induced draught fans. 8414.5990 5% -do- 4) High pressure valves 8481.8090 5% -do- 5) Automatic valves 8481.8090 5% -do- 6) Safety valves including Non 8481.4000 5% -do- return valves 7) Control valves for steam duty. 8481.8090 5% -do- 8) Core wire of base metal in coils 8311.2000 5% -do- (for machine welding) 26. Following machinery and 0% 1. For the projects of Gem equipment for marble, granite Stone & Jewelery and gem stone extraction and Industry, CEO/COO, processing industries. Pakistan Gem and Jewelery Company shall certify in the prescribed format and manner as per Annex-B that the imported goods are bonafide project requirement. The authorized person of the Company shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the Customs Act, 1969. 2. For the projects of Marble & Granite Industry, CEO/COO, Pakistan Stone Development Company shall certify in the prescribed format and manner as per Annex-B that the imported goods are bonafide project requirement. The authorized persons of the Company shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] against a specific user ID and password obtained under section 155D of the

Customs Act, 1969. 3. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. 1) Polishing cream or material 3405.4000, 0% -do- 3405.9000 2) Hand sharpening and polishing 6804.3000 0% -do- stones. 3) Fiber glass mesh 7019.5190 0% -do- 3[omitted] 5) Chain saw/diamond wire saw in 8202.4000, 0% -do- all sizes and dimensions and spares 8202.9100 thereof, diamond wire joints all types and dimensions, chain for chain saw and diamond wires for wire saw and spare widia. 6) Gin saw blades. 8202.9910 0% -do- 7) Gang saw blades/diamond saw 8202.9990 0% -do- blades/multiple blades or all types and dimensions. 8) All interchangeable tools 8207.9000 0% -do- 9) Air compressor (27cft and 8414.8010 0% -do- above) 10) Quarry winches (100 ton 8425.3100 0% -do- capacity and above. 11) Quarry winches and electric 8425.3900 0% motor jacks 30 ton capacity and above. 12) Quarry crane. 8426.3000 0% -do- 13) Fork lifter 8427.9000 0% -d- 14) Excavators 8429.5900 0% -do- 15) Ultrasonic machine tools. 8456.2090 0% -do- 16) Sharpening machine. 8460.3900 0% -do- 17) All diamond saw machines, 8464.1000 0% -do- diamond tools and segments. & Respective headings 18) Grinding machines. 8464.2010 0% -do- 19) Polishing machines of all types 8464.2090 & 0% -do- and dimensions. Respective headings 20) Other machine tools for 8464.9000 0% -do- working stones 21) Pneumatic machines and tools. 8467.1100 0% -do- 22) Horizontal and Vertical 8467.1900 0% -do- pneumatic line drilling machine. Pneumatic grinding machines.

23) Machine and tool for stone 8464.9000 & 0% -do- work; sand blasting machines; Respective tungsten carbide tools; diamond headings tools & segments (all type & dimensions), hydraulic jacking machines, hydraulic manual press machines, air/hydro pillows, compressed air rubber pipes, hydraulic drilling machines, manual and power drilling machines, steel drill rods and spring (all sizes and dimensions), whole finding system with accessories, manual portable rock drills, cross cutter and bridge cutters. 24) Integral drilling steel for 8466.9100 0% -do- horizontal and vertical drilling, extension thread rods for pneumatic super long drills, tools and accessories for rock drills. 27. Machinery, equipment and other Respective 0% 1. Ministry of Industries, project related items including Headings Production & Special capital goods, for setting up of Initiatives, shall certify in hotels, power generation plants, the prescribed manner and water treatment plants and other format as per Annex-B infrastructure related projects that the imported goods located in an area of 30 km are bonafide project around the zero point in Gwadar. requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized System 16[Omitted] 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 of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. 28 Following goods imported by The goods shall not be municipal authorities/local sold or otherwise disposed bodies/cantonment boards:- of within a period of 5 years of their import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

1) Ambulances 8702.1090 5% 8702.9090 8703.2329 8703.2490 8703.3229 8703.3390 8703.9000. 2) Fire fighting vehicles. 8705.3000 5% 3) Waste disposal truck 3[8704.2299] 5% 8704.2390 4) Incinerators for disposal waste 8417.8000 5% management. 5) Motorized sweepers 9[8479.1000] 5% 6) Brake down lorries 8705.9000 5% 7) Special purpose vehicles for the 8705.9000 5% maintenance of streetlights and overhead cables. 8) Snow ploughs 8430.2000 5% 10[9) Road sweeping lorries 8705.9000 5%] 3[28A Fire fighting vehicles and 8705.3000 & 0% The goods shall not be equipment imported by town and Respective sold or otherwise disposed municipal authorities. Headings of within a period of 5 years of their import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import] 29 Aircraft spares, parts, tyres, Respective 0% If imported by domestic navigational equipment, Headings airlines for maintenance of accessories for maintenance and their aircrafts. 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. 30 Proprietary Formwork System 7308.4000 5% (i) If not manufactured for building/structures of a height locally and imported by of 100 ft and above and its the construction various items/ components companies registered with consisting of the following, the Pakistan Engineering namely:- Council; 1) Plastic tube. 3917.2390 5% (ii) the system is to be procured from a well renowned international manufacturer;

2) Plastic tie slot filters/plugs, 3926.9099 5% (iii) a certificate from one plastic cone. 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, 7308.4000 5% (a) Messrs Lloyds of Special sized steel ply panels, London; (b) Messrs wedges, tube clamps (B-Type & G Quality Tech, LLC; (c) Type), push/pull props, brackets Messrs ABS; (d) Messrs (structure), steel soldiers Bureau Veritas; and (e) (structure), drop head, standard, Messrs SGS; and (iv) The prop tic, buard rail post (structure), Pakistan Engineering coupler brace, cantilever frame, Council shall certify that decking beam/Infill beam and the imported Proprietary doorway angles. Formworks System conform to the requirement of the Company’s project.”. 4) Lifting Unit (Structure) 7308.9090 5% -do- 5) Bolts, tie bolts, anchor bolt 7318.1590 5% -do- assembly (fastener), anchor screw (fastener). 6) Nuts 7318.1690 5% -do- 7) Steel pins, tie wing nut 7318.1900 5% -do- (fastener). 8) Steel washers, water plate 3[7318.2290] 5% -do- (fastener). 9) Special hammers 8205.2000 5% -do- 10) Extraction keys. 8205.5900 5% -do- 11) Adjustable base jack (thread 8425.4900 5% -do- rod with nut and steel plate), adjustable fork head (threaded rod with nut and steel channel). 31 Effluent treatment plants Respective 5% Nil headings 32 Heat ventilation air conditioner 8415.8200 0% Subject to certification by the Ministry of Health. 33 Following machinery and 5% 1. If imported by equipment relating to broadcasting companies broadcasting:- duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA). 2. The Licensee prior to the import shall obtain NOC from PEMRA. 1) Video tape recorders (VTRs), S- 8521.1010 5% -do- VHS Tape Recorders. 2) Broadcast cameras 8525.8090 5% -do-

3) Video Switcher. 8521.1090 5% -do- 4) Video/Audit Routers 8517.6290, 5% -do- 8525.6090 5) Audio Limiter/ Monitor/ Mixer 8519.8190, 5% -do- equipment. 8519.8990 6) Broadcast digital maximiser 8525.5090 5% -do- 7) Analog video distribution 8518.4000 5% -do- amplifiers. 8) SD/AES distribution amplifiers. 8518.4000 5% -do- 9) SDI monitoring/equalizing 8518.4000 5% -do- amplifiers. 10) SD/AES Multiplexers/de- 8518.4000 5% -do- multiplexers 11) Audio distribution amplifiers. 8518.4000 5% -do- 12) Video/audit converters. 3[8529.9090] 5% -do- 13) SDI input board. 8521.1090 5% -do- 14) Amplified loud speaker 8518.4000 5% -do- 15) Under monitor displays 9[8528.5900] 5% -do- (UMDs) 16) LCD monitors. 8528.7211 5% -do- 17) Picture tube monitors. 3[8528.4990] 5% -do- 18) Plasma screens. 8528.7212 5% -do- 19) Broadcast video 8528.7212 5% -do- visualization/monitoring system 20) Wave form/ Vectroscope 9[8528.5900] 5% -do- monitors. 21) Video/audio frame 8521.1090 5% -do- synchronizer. 22) Audio delay/monitoring 8528.7212, 5% -do- equipment. 8519.8990 23) Sync pulse generator. 8543.2000 5% -do- 24) Intercom system/ microphones. 3[8517.6990] 5% -do- 25) Digital clock system. 9105.9900 5% -do- 26) Consoles, racks, patch panels, 3[8537.1090] 5% -do- cables other installation material. & Respective Headings 27) Video format converters. 8521.1090 5% -do- 28) Transformers. 8504.4090 5% -do- 29) Video play out/ ingest/ preview 8521.1090 5% -do- servers. 30) Fiber optic transceivers. 3[8525.5090] 5% -do- 31) Ethernet switch. 8517.6990 5% -do- 3[omitted] 3[omitted] 34) Newsroom management 8521.1090 5% -do- servers. 35) Non-Linear/Linear video 8521.1090 5% -do- editing equipment. 3[omitted]. 3[omitted]

3[omitted] 39) Video conferencing system 8517.1890 5% -do- (picturetel/polycom /Tandberg). 40) Audio conferencing system. 8517.1890 5% -do- 41) Satellite video phones. 3[8517.1810] 5% -do- 42) Digital Video/audio media 8528.7212 5% -do- delivery system. 43) Studio lights. 9405.4090 5% -do- 3[omitted] 45) On air video in & out graphic 8521.1090 5% -do- servers. 3[omitted] 47) Virtual set system. 8521.1090 5% -do- 48) Camera tracing heads. 3[8529.9090] 5% -do- 49) Teleprompters. 9[8528.5100] 5% -do- 50) C/Ku Band uplink antenna 8529.1010 5% -do- equipment. 51) IF & LNBs, wave guiders, 8529.1010 5% -do- splitters. 52) High powered uplink 3[8529.1010] 5% -do- amplifiers. 53) Up converters. 8529.1010 5% -do- 54) Uplink monitoring/control 8529.1010 5% -do- equipment. 3[omitted] 56) MPEG 2, MPEG 4 Video 8521.1090 5% -do- Encoders. 57) Video statistical multiplexing 3[8521.9090 5% -do- equipment. 8517.6260] 58) Modulators. 8525.5090 5% -do- 59) Satellite reception 8528.7212 5% -do- IRDs/TVROs/Decoders. 60) Video compression control & 8521.1090 5% -do- monitoring equipment. 3[omitted]. 62) Smart cards for video 3[8542.3900] 5% -do- encryption. 3[omitted] 64) Digital setup box (STBs) 3[8528.7290] 5% -do- 65) Personal video recorder (PVR); 8521.1010 5% -do- Digital Video Recorder (DVR) 3[omitted] 67) Satellite receive dish. 8529.1090 5% -do- 68) LNBs. 8529.1020 5% -do- 3[omitted] 70) Audio video dubbing 8521.1010 5% -do- equipment. 3[omitted] 3[omitted]

3[omitted] 3[omitted] 3[omitted] 76) Video streaming gateway. 3[8521.9090] 5% -do- 3[omitted]. 78) DVB-H Mobile handsets for 8525.8090 5% -do- TV delivery. 79) DMB Mobile handsets for TV 8525.8090 5% -do- delivery. 80) RG 11/RG 6 cables. 8544.1190 5% -do- 81) RF connectors. 8529.9090 5% -do- 82) Toolkit for satellite dish 8206.0000 5% -do- installation. 83) Drill machine for satellite dish 8467.2100 5% -do- installation. 6[ omitted] 85) Modems for setup box. 3[8537.1090] 5% -do- 86) Power distribution equipment, 6[8537.1090] 5% -do- UPS, Generators. 8504.4010, 8502.0000 3[omitted] 88) GPS/electronic compass 9014.8000 5% -do- equipment. 89) Broadcast chopper 8529.9090 5% -do- 90) Acoustics. 8529.9090 5% -do- 91) Teletext equipment. 8529.9090 5% -do- 92) Studio air conditioning. 3[8415.1020] 5% -do- 93) Studio furniture/fixtures. 9403.6000 5% -do- 94) Studio/TV Station/Uplink 3[8525.8090] 5% -do- tation video surveillance security equipment. 95) Wireless camera equipment. 8525.8090 5% -do- 96) Microwave multi point video 8525.6090 5% -do- distribution equipment. 97) IP satellite news gathering 3[8517.6290] 5% -do- equipment. 98) Still store equipment. 8521.1090 5% -do- 99) 6[Omitted] 100) Accessories for video 8529.9090 5% -do- switching, routing, distribution, recording, amplification, locking, equalizing, encryption, up linking, down linking, encoding/decoding, multiplexing, transmission etc.

101) FM transmitters 8525.5010 5% 1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA). 2. The Licensee prior to the import shall obtain NOC from PEMRA. 3. NOC from PEMRA and FAB. 102) FM antenna (broad band and 8529.1090 5% -do- tuned) 103) FM exciter 8525.5090 5% -do- 104) FM power amplifiers 3[8529.1090] 5% -do- 105) Audio processor 8519.8990 5% -do- 106) Microphones 8518.1090 5% -do- 107) Patch bays 8519.8990 5% -do- 108) Telephone hybrids 8517.1290 5% -do- 109) Outdoor recording 8521.9090 5% -do- equipment 110) Outdoor live coverage Respective 5% -do- equipment. heading 111) Studio transmitter link (STL) 8525.5090 5% 1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA). 2. The Licensee prior to the import shall obtain NOC from PEMRA. 3. NOC from PEMRA, PTA/FAB. 112) Audio amplifiers 8518.4000 5% 1. If imported by broadcasting companies duly licensed by the Pakistan Electronic Media Regulatory Authority (PEMRA). 2. The Licensee prior to the import shall obtain NOC from PEMRA. 3. NOC from PEMRA, PTA/FAB. 34 6[Omitted] 35 Following items with dedicated Nil use of 9[renewable source of energy like solar, wind, geothermal etc]:- 1. Solar Home Systems. a). Inverters. 3[8504.4090] 0% b). 11[Omitted] c). Charge controllers/current 3[9032.8990] 0% controllers.

d). Energy saver lamps of varying 8539.3910 0% voltages (operating on DC). e). Energy saver lamps of varying 8539.3910 0% voltages (operating on AC). f). Light emitting diodes (light 8541.5000 0% emitting indifferent colors). g). Water pumps operating on solar 8413.7090, 0% energy. 20[8413.7010] h). Water purification plants 8421.2100 0% operating on solar energy. i) Batteries NiCd, Li-ion & Lead 8507.3000 0% Acid specific utilization and 8507.8000 integrated with solar electrification system. 20[(j) Energy Saving Tube Lights 8539.3920] 0% 2. Solar Parabolic Trough Power 8502.3900 0% Plants. a). Parabolic Trough collectors 3[8503.0010] 0% modules. b). Absorbers/Receivers tubes. 8503.0090 0% c). Steam turbine of an output 8406.8100 0% exceeding 40MW. d). Steam turbine of an output not 8406.8200 0% exceeding 40MW. e). Sun tracking control system. 6&7[8543.7090 0% ] f). Control panel with other 8537.1090 0% accessories. 3. Solar Dish Sterling Engine. 8412.8090 0% a). Solar concentrating dish. 8543.7000 0% b). Sterling engine. 8543.7000 0% c). Sun tracking control system. 6&7[843.7090] 0% d).Control panel with accessories. 8406.8200 0% 6[e) Generator 8501.6100] 0% 4. Solar Air Conditioning System 8415.1090 0% a). Absorption chillers. 8418.6990 0% b). Cooling towers. 8419.8910 0% c). Pumps. 8413.3090 0% d). Air handling units. 8415.8200 0% e). Fan coils units. 8415.9099 0% f). Charging & Testing equipment. 9031.8000 0% 5. Solar Desalination System 8421.2100 0% a) Solar photo voltaic panels 8541.4000 0% b) Solar water pumps 8413.3090 0% c) Storage batteries. 8507.2090 0% d) Charge controllers. 9032.8990 0% e) Inverters. 3[8504.4090] 0% 6. Solar Thermal Power Plants 3[8502.3900] 0% with accessories.

7. Solar Water Heaters with 8419.1900 0% accessories. a) Vacuum tubes (Glass). 3[7020.0090] 0% b) Selective coating for absorber 3[Respective 0% plates. heading] c) Copper, aluminum and stainless 3[Respective 0% steel sheets. heading] d) Copper and aluminum tubes. 3[Respective 0% heading] 8. 10[PV Modules] 8541.4000 0% a). Solar cells. 8541.4000 0% b) . Tempered Glass. 7007.2900 0% c) Aluminum frames. 7610.9000 0% d) O-Ring. 4016.9990 0% e) Flux 3[3810.1000] 0% f) Adhesive labels. 3919.9090 0% g) Junction box + Cover 3[8538.9090] 0% 6[h) Sheet mixture of Paper and 3920.9900] 0% plastic i) Ribbon for PV Modules (made 3[Respective 0% of silver & Lead) headings] j) Bypass diodes. 8541.1000 0% k) EVA (Ethyl Vinyl Acetate) 3920.9900 0% Sheet (Chemical). 9. Solar Cell Manufacturing Equipment. a) Crystal (Grower) Puller (if 8479.8990 0% machine). b). Diffusion furnace. 8514.3000 0% c) Oven. 8514.3000 0% d). Wafering machine 8479.8990 0% e). Cutting and shaping machines 8461.9000 0% for silicon ingot. f). Solar grade polysilicon 3824.9099 0% material. g). Phosphene Gas. 2848.0000 0% h). Aluminum and silver paste. 3[Respective 0% headings] 10[9A Pyranometers and 9030.8900 5%] accessories for solar data collection 9B. Solar chargers for charging 8504.4020 5% electronic devices 9C. Remote control for solar charge 8543.7010 5%] controller. 10. Wind Turbines. 8412.8090 0% a). Rotor 8412.9090 0% b). Hub 8412.9090 0% c) Generator 8501.6490 0%

6[d) Deep cycle battery 8507.8000] 0% 10[10A. Wind water pump 8413.8190 5%] 9[11. Geothermal energy equipments. 1). Geothermal Heat Pumps 8418.6100, 0% 8418.6990 2). Geothermal Reversible Chillers 8418.6990 0% 3). Air handlers for indoor quality 8415.8300 0% control equipments 4). Hydronic heat pumps 8418.6100 0% 5). Slim Jim heat exchangers 8419.5000 0% 6). HDPE fusion tools 8515.8000 0% 7). Geothermal energy Installation 8419.8990 0% tools and Equipment 8). Dehumidification equipment 8479.6000 0% 9). Thermostats and IntelliZone 9032.1090] 0% 20[12. Any other item approved by the Alternative Energy Development Board (AEDB) and concurred to by the FBR.] 11[35A. 18[Following items for promotion 20[Nil] of renewable energy technologies] 1. LVD induction lamps 8539.3990 0% 2. SMD, LEDs with or without 9405.1090 0% ballast with fittings and fixtures. 3.Wind turbines including 8502.3100 0% alternators and mast. 4. Solar torches 8513.1040 0% 5. Lanterns and related instruments 8513.1090 0% 6. PV module 16[, with or without,] 8541.4000, 0% 18[Subject to certification the related components including 8504.4090, by AEDB that the invertors, charge controllers and 9032.8990, inverters, charge batteries 8507.0000 controllers and batteries being imported are in quantities which commensurate with the PV modules being imported.] 36 Following items imported by The goods shall not be Civil Aviation Authority (CAA) sold or otherwise disposed for air traffic services and of within a period of 5 training:- years of their import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. Navigation equipment. VOR, NDB, ILS Satellite based 8526.9100 5% instrument landing system and/or any other satellite based navigation equipment used for the provision of air traffic services. Surveillance Equipment

Radars and satellite based 8526.1000 5% surveillance equipment like ADS (C) & ADS (B) and/or any other surveillance equipment used for the provision of air traffic services. Rescue and Fire Fighting Equipment. All fire fighting vehicles, 8705.3000 5% operational vehicles used on air side. Rescue & fire equipment including 8424.1000 5% spare parts. Display System FIDS (Flight Information Display 3[8543.7000] 5% System). Training equipment All training equipment including 9023.0000 5% simulators and their spare parts. Calibration equipment. All equipment being utilized for the 3[9031.8000] 5% purpose of calibration radar & radio navigational aids. 3[Communication & Broadcast Equipment. UHF, VHF and HF radios, ATIS Respective 5% and related equipment, spare parts headings.] including all satellite based communication equipment like remote radio stations and data link i.e VDL and CPDLC and/or any other communication equipment used for the provision of air traffic services.”. 37 Following machinery and 1. Ministry of Industries, equipment imported by surgical Production & Special industry. 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 16[Omitted] 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 of without prior approval of the FBR and payment of customs duties and taxes leviable at the time

of import.] Hand sharpening and polishing 8460.0000 0% stones numerically controlled and others, honing and lapping machines. 3[38. Following machinery and 1. Ministry of Industries, equipment imported by cutlery Production & Special industry:- 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 16[Omitted] 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 of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.] 1) Surface grinding machine with 6804.2200 0% cup and grinding wheel 2) Rolling machine for table 8455.2100 0% cutlery 3) Forging hammer 8462.1010, 0% 8462.1090 4) Friction press 8462.1010, 0% 8462.1090 5) Grinding machines. 8464.2010 0% 6) Polishing machines 8464.2090 0% 7) Ultrasonic degreasing plant 8479.8990 0% 8) Tempering machine complete Respective 0% unit headings 9) Vibrating bowel. 8479.8990 0%

5[39. Plant, machinery, equipment and Respective 0% The Alternative Energy specific items used in production headings Development Board of bio-diesel. (AEDB), Islamabad shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. Annex-A Header Information NTN/FTN of Importer Regulatory authority no. Name of Regulatory authority (1) (2) (3) Details of Input goods (to be filled by the chief executive of the Goods imported (Collectorate of importing company) import) Description Specs Custom Sales UOM Quantity Collectorate CRN/ Date of Duty rate Tax rate imported Mach CRN/ Code (applic- (applica No. Mach. HS able) ble) WHT Quantity 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 16[omitted], the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969. Explanation.- Chief Executive means.- 1. owner of the firm, in case of sole proprietorship; or 2. partner of firm having major share, in case of partnership firm; or 3. Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or 4. Principal Officer in case of a foreign company. Annex-B Header Information NTN/FTN of Importer Approval No.

(1) (2) Details of Input goods (to be filled by the authorized officer of the Goods imported (Collectorate of Regulatory Authority) import) HS Descriptio Custom Sales Tax Quantity Collectora CRN/M Date of Code n Duty rate rate imported te ach. CRN/ (applicabl (applicabl No. Mach Specs WHT Quantit y UOM e) e) 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 16[omitted], 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. 9[Annex-C [See Sr. No. 23] C H A P T E R 8 4 1. Respective headings of parts including auto parts. 2. 8407 (excluding 8407.1000, 8407.2100, 8407.2900, 8407.9010, 8407.9090), 8408 (excluding 8408.1000, 8408.9000), 8413.2000, 8414.2000, 8414.3000, 8414.5100, 8414.6000, 8415.0000, 8418.0000 (excluding 8418.6910, 8418.6920, 8418.6990), 8419.1000, 8422.1100, 8423.1000, 8433.1000, 8443.3100, 8443.3200, 8443.3900, 8450.0000, 8452.1000, 8452.4000, 8469.0000, 8470.0000, 8471.0000, 8472.0000 (excluding 8472.9010), 8473.0000, 8476.0000, 8481.0000, 8482.0000, 8483.0000, 8484.0000, 8487.0000 (excluding 8487.1000 and 8487.9090). C H A P T E R 8 5 1. Respective headings of parts including auto parts. 2. 8501.1000, 8504.1000, 8504.4010, 8504.4020, 8506.0000, 8507.0000, 8508.0000 (excluding 8508.6010), 8509.0000, 8510.0000, 8511.0000, 8512.0000, 8513.0000, 8516.0000, 8517.0000 (excluding 8517.6230, 8517.6240, 8517.6250, 8517.6260, 8517.6910), 8518.0000, 8519.0000, 8521.0000, 8522.0000, 8523.0000, 8525.0000, 8527.0000, 8528.0000, 8529.0000, 8531.0000, 8534.0000, 8536.0000, 8537.0000 (excluding 8537.2000), 8538.0000, 8539.0000, 8540.0000, 8541.0000, 8542.0000, 8543.7010, 8544.0000, 8546.0000, 8547.0000, 8548.0000.] 20[“Annex-D FORM Certificate No. __________ dated _______________ I ____________________ (Name of officer) Collector or Deputy Collector of Customs ____________________ am satisfied that (Place of posting) the goods, imported by M/s _____________________ under the provisions of Sr. No. 8 of said (Name of the Company) SRO against GD Nos. _____________________ dated the ______________________ duly been installed/consumed in the project.]

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.130(I)/2007 - dated 16.02.2007 2. S.R.O.490(I)/2007 - dated 09.06.2007(w.e.f 10.6.2007) 3. S.R.O.654(I)/2007 - dated 29.06.2007. 4. S.R.O.953(I)/2007 - dated 18.09.2007 5. S.R.O.474(I)/2008 - dated 21.05.2008 6. S.R.O.554(I)/2008 - dated 12.06.2008(w.e.f.12.06.2008) 7. S.R.O.654(I)/2008 - dated 23.06.2008 (w.e.f.12.6.2008) 8. S.R.O.1226(I)/2008 - dated 27.11.2008 9. S.R.O.484(I)/2009 - dated 13.06.2009(Budget) (w.e.f.14.06.2009) 10. S.R.O.394(I)/2010 - dated 05.06.2010(w.e.f.06.06.2010) 11. S.R.O.287(I)/2011 - dated 30.03.2011 12. S.R.O.___(I)/2011 - dated 21.05.2011 13. S.R.O.477(I)/2011 - dated 03.06.2011(w.e.f. 04.06.2011) 14. S.R.O.842(I)/2011 - dated 06.09.2011 15. S.R.O.499(I)/2012 - dated 11.05.2012 16. S.R.O.575(I)/2012 - dated 01.06.2012 17. S.R.O.1187(I)/2012 - dated 25.09.2012 18. S.R.O.131(I)/2013 - dated 21.02.2013 19. S.R.O.222(I)/2013 - dated 15.03.2013 20. S.R.O.498(I)/2013 - dated 12.06.2013(w.e.f. 13.06.2013)