Charge, levy and payment of Sales Tax @ 20% of the value of the goods

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE REVENUE DIVISION **** Islamabad, the 18th June, 2001. Rescinded vide SRO 489(I)/2004 dated 12.06.2004 NOTIFICATION ( Sales Tax ) S.R.O. 389(I)/2001.- In exercise of the powers conferred by sub-section (1A) and clause (b) of sub-section (2) of Section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that there shall be charged, levied and paid sales tax at the rate of twenty per cent of the value of the goods, imported or supplied, specified in column (2) of the Table below and falling under heading numbers or sub-heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in column (3) of the said Table,- TABLE S. No. | Description | Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) (1) | (2) | (3) 1 | Inedible tallow | 1502.0000 1A. | Import of soya beans, whether or not broken, and its subsequent supply. | 1201.0000 1B. | Import of linseed, whether or not broken, and its subsequent supply. | 1204.0000 1C. | Import of canola seeds, whether or not broken, and its subsequent supply. | 1205.0000 1D. | Import of rapeseed, whether or not broken, and its subsequent supply. | 1205.0000 1E. | Import of low erucic acid or colza seeds, and its subsequent supply. | 1205.1000 1F. | Import of other Rape or colza seeds, whether or not broken, and its subsequent supply. | 1205.9000 1G. | Import of sunflower seeds, whether or not broken, and its subsequent supply. | 1206.0000 1H. | Import of palm nuts and kernels, whether or not broken, and its subsequent supply. | 1207.1000 1I. | Import of cotton seeds, whether or not broken, and its subsequent supply. | 1207.2000 1J. | Import of castor oil seeds, whether or not broken, and its subsequent supply. | 1207.3000 1K. | Import of sesamum seeds, whether or not broken, and its subsequent supply. | 1207.4000 1L. | Import of mustard seeds, whether or not broken, and its subsequent supply. | 1207.5000 1M. | Import of safflower seeds, whether or not broken, and its subsequent supply. | 1207.6000 1N. | Import of other oil seeds and oleaginous fruits, whether or not broken, and its subsequent supply. | 1207.9900 2 | Palm stearin | 1511.9010 2A | Import of soya-bean oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing | 15.07 2B | Import of ground-nut oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing | 15.08 2C | Import of palm oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing | 15.11 2D | Import of sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified, other than in retail packing | 15.12 2E | Import of coconut (copra) palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified, other than in retail packing | 15.13 2F | Import of rape, colza or mustard oil and fractions, thereof, whether or not refined, but not chemically modified, other than in retail packing | 15.14 2G | Import of other fixed vegetable oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, other than in retail packing | 15.15 2H | Import of vegetable oil and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared, other than in retail packing | 15.16 2I | Import of edible mixtures or preparations of vegetable oils or of fractions of different oils of Chapter 15, other than edible oils or their fractions of heading 15.16, other than in retail packing | 15.17 2J | Import of vegetable oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16, other than in retail packing | 15.18 2K | Degras; residues resulting from the treatment of fatty substances or animal vegetable waxes | 1522 3 | Asbestos | 2524.0000 3A | Talc | 2526.1010 2526.2000 4 | Xylole | 2707.3000 5 | Other Aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils/250 o C by the astm d 86 method. | 2707.5000 6 | Other oils and other products of the distillation of high temperature coal tar, similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents | 2707.9990 6A | Solvent Oil (Non-composite) | 2710.1150 7 | Petroleum jelly | 2712.1000 7A. | Omitted | Omitted 7B. | Other inorganic acids and other inorganic oxygen compounds of non-metals. | 2811 7C. | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. | 2815 8 | Iron oxides and hydroxides | 2821.1010 2821.1020 9 | Titanium oxides | 2823.1010 2823.1020 10 | Other chlorates | 2829.1910 2829.1990 11 | Other sodium sulphides | 2830.1000 12 | Dithionites and sulphoxylates of sodium | 2831.1010 2831.1090 13 | Sulphates; alums; peroxosulphates (persulphates). | 2833 14 | Phosphinates (hyopophosphites), phosphonates (phosphates) and phosphates; polyphosphates, whether or not chemically defined. | 2835 15 | Disodium carbonate (Soda ash) | 2836.2000 16 | Sodium hydrogen carbonate( sodium bicarbonate) | 2836.3000 16A | Calcium Carbonate | 2836.5000 17 | Barium carbonate | 2836.6000 18 | Borates; peroxoborates (perborates). | 2840 19 | Hydrogen peroxide, whether or not solidified with urea | 2847.0000 20 | Carbides of Calcium whether or not chemically defined | 2849.1000 21 | Other acrylic hydrocarbons | 2901.1090 22 | Toluene | 2902.3000 23 | O-xylene | 2902.4100 24 | Styrene | 2902.5000 25 | Halogenated derivatives, sulphonated, nitrated or nitrosated derivatives. | 2903 26 | Omitted 27 | Omitted 28 | Omitted 29 | Methanol (methyl alcohol) | 2905.1100 30 | Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) | 2905.1210 2905.1220 31 | Butan-1-ol (n-butyl alcohol) | 2905.1300 32 | Octanol (Octyl alcohol) and isomers thereof | 2905.1600 33 | Ethylene glycol (ethanediol) (MEG) | 2905.3100 34 | Propylene glycol (propane-1,2-diol) | 2905.3200 35 | Pentaerythritol | 2905.4200 35A | Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivative. | 2906 36 | Phenol (hydroxybenzene and its salts) | 2907.1100 37 | Methyl tertiary butyle ether (mtbe) | 2909.1910 38 | 2, 2'-Oxydiethanon (Diethylene glycol, digol) | 2909.4100 39 | Monomethyl ethers of ethylene glycol or of diethylene glycol | 2909.4200 40 | Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives | 2909.5000 40A | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. | 2912 41 | Butanone (methyl ethyl ketone) | 2914.1200 42 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. | 2915 43 | Omitted 44 | Omitted 45 | Omitted 46 | Omitted 47 | Omitted 48 | Omitted 49 | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. | 2916 50 | Omitted 51 | Omitted 51A | Maleic Anhydride | 2917.1400 52 | Phthalic anhydride | 2917.3500 53 | Pure terephthalic acid (PTA) | 2917.3610 54 | Citric acid | 2918.1400 55 | Aniline derivatives and their salts | 2921.4200 56 | Other aromatic monoamines and their derivatives; salts thereof | 2921.4900 57 | o-,m-,p-phenylene-diamine, diamino-toluenes, and their derivatives; salts thereof | 2921.5100 58 | Oxygen-function amino-compounds. | 2922 59 | Omitted 60 | Carboxyamide-function compounds; amide-function compounds of carbonic acid | 2924 61 | Nitrile-function compounds | 2926 62 | Isocyanates | 2929.1000 63 | Organo-sulphur compounds. | 2930 64 | Omitted 65 | 6-Hexa-nelactam (epsilon-(caprolactam) | 2933.7100 65A | Melamine 99.8 percent pure | 2933.6100 66 | Wattle extract | 3201.2000 67 | Synthetic organic tanning substances | 3202.1000 68 | Disperse dyes and preparations based thereon | 3204.1100 69 | Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon | 3204.1200 70 | Basic dyes and preparations based thereon | 3204.1300 71 | Direct dyes and preparations based thereon | 3204.1400 72 | Indigo blue | 3204.1510 73 | Vat dyes (including those usable in that state as pigments) and preparation based thereon | 3204.1590 74 | Reactive dyes and preparations based thereon | 3204.1600 75 | Pigments and preparations based thereon | 3204.1700 76 | Other synthetic organic colouring matter and preparations based thereon as specified in note 3 to chapter 32 of Pakistan Custom Tariff, including mixtures of colouring matter of two or more of the subheadings No. 3204.11 to 3204.19 | 3204.1910 3204.1990 77 | Synthetic organic products of a kind used as fluorescent brightening agents | 3204.2000 78 | Preparations as specified in note 3 to chapter 32 of Pakistan Custom Tariff based on synthetic colouring matter and preparation based thereon | 3204.9000 79 | Pigments and preparations based on titanium dioxide containing 80% or more by weight of titanium dioxide calculated on the dry weight | 3206.1100 80 | Chrome yellow | 3206.2010 81 | Lithopone | 3206.4210 82 | Other colouring matter and other preparations | 3206.4900 83 | Glass frit | 3207.4010 84 | Prepared driers | 3211.0000 85 | Other pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); dyes and other coloring matter put up in forms or packings for retail sale | 3212.9010 3212.9020 3212.9090 86 | Other printing inks | 3215.1900 87 | Sulphonic acid (soft) | 3402.1110 88 | Other anionic organic surface-active agents | 3402.1190 89 | Non-ionic organic surface-active agents | 3402.1300 90 | CAPB | 3402.1910 91 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils obtained from bituminous minerals. | 3403 92 | Omitted 93 | Omitted 94 | Other artificial waxes and prepared waxes | 3404.9090 95 | Casein | 3501.1000 96 | Other enzymes and prepared enzymes | 3507.9000 97 | Activated carbon | 3802.1000 98 | Other activated natural mineral products; animal black, including spent animal black | 3802.9000 99 | Rosin and resin acids | 3806.1000 100 | Preparations of a kind used in the Textile or like industries not elsewhere specified or included | 3809.9100 101 | Preparations of a kind used in the leather or like industries not elsewhere specified or included | 3809.9300 102 | Anti-oxidising preparations and other compound stabilisers for rubber or plastics | 3812.3000 103 | Organic composite solvents and thinner not elsewhere specified or included; prepared paint or varnish removers | 3814.0000 103A | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. | 3815 104 | Mixed alkylbenzenes | 3817.0000 105 | Stearic acid | 3823.1100 106 | Palm fatty acid distillate | 3823.1910 107 | Palm acid oil | 3823.1920 108 | Other industrial monocarboxylic acids; acid oils from refining | 3823.1990 109 | Sorbitol other than that of sub-heading No. 2905.44 | 3824.6000 110 | Gum base of a kind used for manufacturer of chewing gum | 3824.9010 111 | Other chemical products and preparations not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included | 3824.9091 3824.9099 3825.4100 3825.4900 3825.5000 3825.6100 3825.6900 3825.9000 112 | Polyethylene having a specific gravity of less than 0.94 | 3901.1000 113 | Polyethylene having a specific gravity of 0.94 or more | 3901.2000 114 | Ethylene vinyl acetate copolymers | 3901.3000 115 | Other polymers of ethylene, in primary forms | 3901.9000 116 | Poly propylene | 3902.1000 117 | Poly-isobutylene | 3902.2000 118 | Propylene copolymers | 3902.3000 119 | Polystyrene expansible | 3903.1100 120 | Other polystyrene | 3903.1900 121 | Polyvinyl chloride , not mixed with any other substances | 3904.1000 122 | Other polyvinyl chloride, plasticised | 3904.2200 123 | Polyvinyl acetate (PVA) in aqueous dispersion | 3905.1200 124 | Polyvinyl alcohol, whether or not containing unhydrolysed acetate groups | 3905.3000 125 | Copolymers of vinyl acetate and other vinyl esters | 3905.9100 126 | Other polymers of vinyl acetate or of other vinyl polymers | 3905.9910 3905.9990 126A | Acrylic polymers in primary forms. | 3906 127 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. | 3907 128 | Omitted 129 | Omitted 130 | Omitted | Omitted 131 | Omitted 132 | Other poly amides | 3908.9000 133 | Urea formaldelyde moulding compound | 3909.1010 134 | Melamine resins | 3909.2000 135 | Phenolic resins | 3909.4000 136 | Polyurethanes | 3909.5000 137 | Silicones | 3910.0000 138 | Other polysulphides, polysulphones, and other products specified in note 3 to this chapter 39, not elsewhere specified or included | 3911.9000 139 | Cellulose nitrates (including collodions) | 3912.2010 3912.2090 140 | Carboxy-methyl cellulose and its salts | 3912.3100 141 | Other cellulose ethers | 3912.3900 142 | Alginic acids, its salts and esters | 3913.1000 143 | Ion-exchangers based on polymers of headings Nos. 39.01 to 39.13, in primary forms | 3914.0010 3914.0020 144 | Waste, parings and scrap of ploymers of vinyl chloride | 3915.3000 145 | Other waste, parings and scrap, of plastics | 3915.9000 146 | Self-adhesive plates, sheets, film, foil, tape, strip of plastics, in rolls not exceeding 20 cm | 3919.1000 147 | Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics inrolls of width exceeding 20 cm | 3919.9000 148 | Other plates sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. | 3920 149 | Omitted 150 | Omitted 151 | Omitted 152 | Omitted 153 | Omitted 154 | Other plates, sheets, film, foil and strip, of plastics (excluding formica sheets). | 3921 155 | Omitted 156 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. | 4001 157 | Omitted 158 | Latex of styrene-butadiene rubber (SBR); carboxylated styrene butadiene rubber (XSBR) | 4002.1100 159 | Other styrene-butadiene rubber (SBR); carboxylated styrene butadiene rubber (XSBR) | 4002.2000 160 | Isobutene-isoprene (butyl) rubber (IIR) | 4002.3100 161 | Other chloroprene (chlorobutadiene) rubber (CR) | 4002.4900 162 | Other acrylonitrile-butadiene rubber (NBR) | 4002.5900 163 | Latex of other synthetic rubber | 4002.9100 164 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 4004.0000 165 | Vulcanised rubber thread and cord | 4007.0000 166 | Mechanical wood pulp | 4701.0000 167 | Coniferous unbleached (chemical wood pulp, soda or sulphate, other than dissolving grades) | 4703.1100 168 | Coniferous semi-bleached or bleached (chemical wood pulp, soda or sulphate, other than dissolving grades) | 4703.2100 169 | Non-coniferous semi-bleached or bleached (chemical wood pulp, soda or sulphate, other than dissolving grades) | 4704.2900 170 | Recovered (waste and scrap) paper or paperboard. | 4707 171 | Omitted 172 | Un-bleached other kraft paper and paper board weighing 150g/m or less. | 4804.3100 172A | Plain decor paper 100 - 120 grams. | 4805.9100 173 | Other paper, paperboard, celloulose wadding and webs of cellulose fibres | 4811.9000 174 | Other yarn, single untwisted or with a twist not exceeding 50 turns per metre of nylon or other polyamides | 5402.4100 175 | Other yarn, single untwisted or with a twist not exceeding 50 turns per metre of polyesters, other | 5402.4300 176 | Elastomeric yarn of polyurethane | 5402.4910 177 | Single yarn of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre | 5403.3100 178 | Single yarn of cuprammonium rayon | 5403.3910 179 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm | 5404.1000 180 | Acrylic or modacrylic synthetic filament tow | 5501.3000 181 | Other artificial filament tow | 5502.0090 182 | Synthetic staple fibre, not carded, combed or otherwise processed for spinning of polyesters | 5503.2000 183 | Acrylic or modacrylic staple fibre | 5503.3000 184 | Artificial staple fibres not carded, combed or otherwise processed for spinning of viscose rayon | 5504.1000 184A | Acrylic Tops | 5506.3000 185 | Non-wovens, whether or not impregnated, coated, covered or laminated of man made filament weighing not more than 25 g/m 2 | 5603.1100 186 | Non-wovens, whether or not impregnated, coated, covered or laminated of man made filament weighing more than 25 g/m 2 but not more than 70 g/m 2 | 5603.1200 187 | Other non-wovens whether or not coated, covered or laminated weighing more than 25 g/m 2 but not more than 70 g/m 2 | 5603.9200 188 | Pig Iron and spiegeleisen in pigs, blocks or other primary form | 72.01 189 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. | 72.03 190 | Ferrous waste and scrap; re-melting scrap ingots of iron or steel. | 72.04 191 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No.72.03). | 72.06 192 | Semi-finished products of iron or non-alloy steel. | 72.07 193 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. | 72.08 194 | Flat-rolled products of iron or non-alloy steel, of a width 600 mm or more, cold rolled (cold- reduced), not clad, plated or coated | 7 2.09 195 | Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, clad, plated or coated. | 72.10 196 | Flat-rolled products of iron or non-alloy steel, of width of less than 600 mm, not clad, plated or coated. | 72.11 197 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. | 72.12 198 | Iron and steel scrap of a kind used for re-rolling | Respective headings and 199 | Unwrought refined lead | 7801.1000 200 | Zinc slugs for dry battery cell containers | 7907.0010 201 | Vessels and other floating structures for breaking up | 89.08 Amended vide SRO 634(I)/2001 dated 07.09.2001 Amended vide SRO 79(I)/2002 dated 02.02.2002 Amended vide SRO 348(I)/2002 dated 15.06.2002 Amended vide SRO 510(I)/2003 dated 07.06.2003 Amended vide SRO 590(I)/2003 dated 18.06.2003 Amended vide SRO 888(I)/2003 dated 05.09.2003 Amended vide SRO 1070(I)/2003 dated 25.11.2003