Conditional Exemptions from Customs Duties and Sales Tax on Improt of Certain Goods

CONDITIONAL EXEMPTIONS FROM CUSTOMS DUTIES AND SALES TAX ON IMPORT OF CERTAIN GOODS Notification No. S.R.O. 462(I)/88, dated 26th June, 1988.--In exercise of the power conferred by section 19 of the Customs Act, 1969 (IV of 1969), and section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of this Ministry's Notification No. S.R.O.652(I)/81 dated the 25th June, 1981, the Federal Government is pleased to exempt the goods specified in column (1) of the table below and failing under heading/sub-heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in column (2) of the said table from so much of the customs duties leviable thereon as are in excess of the rates of duty specified in column (3) of that table and whole of the sales tax subject to the conditions specified in column (4) thereof. TABLE Description of goods | Heading/sub-heading No. | Rate of duty | Conditions (1) | (2) | (3) | (4) Zoo animals and living insects | 0106.0010 0106.0020 | Free | If imported by public zoos and recognized educational and research institutions Fish crustaceans and molluscs and other acquatic invertebrates | Respective sub headings of heading Nos. 03.01 to 03.07 | Free | If caught on high seas outside the territorial waters and imported directly into Pakistan. Provided that the vessel employed in catching is registered in Pakistan or the vessel is chartered by a Pakistani national or by a company incorporated in Pakistan Iron and manganese ores and concentrates and coal | 26.01,26.02 2701.1100 2701.1200 2701.1900 | Free | If imported by Pakistan steel Mills Corporation Raw materials for the manufacture polyester fibre or yarn:- (i) Mono Eghylene Glycol | 2909.4900 | 13[40% ad.val.] | If imported by recognized manufacturer of polyester fibre or yarn for the manufacture of polyester fibre or yarn (ii) Pure Terephthalic Acid (PTA) Di-methyl Terephthalate (DMT) | 2917.3600 2917.3700 | 14[10% ad.val] | If imported by recognized manufacturer of polyester fibre or yarn for the manufacture of polyester fibre or yarn Medicinal preparations 15[excluding filled infusion solutions bags imported with or without infusion giving sets] | Respective Nos | Free | If registered as a drug under section 7 of the Drug Act, 1976(XXXI of 1976) Non oral diagnostic re agents | Respective Nos | Free | If imported in kit form Dialysis bath concentrate solution | 3822.0000 | Free | If imported for use in kidney machines Austro-turf | Respective Nos | Free | If imported for use in Hockey Stadium on the recommendations of the Ministry of Sports. Culture and Youth Affairs, Government of Pakistan 16[***] Platinum crucibles | 7115.9010 | 20%ad.val. | If imported by Industrial users Aircrafts, their engines and radio nevigational aid apparatus, radar apparatus and radio remote apparatus | 8407.1000 8411.1100 8411.1200 8411.2100 8411.2200 85.26 8802.2000 to 882.4000 | Free | If imported by PIA or by an approved Flying Club for their own use 17 [Defective and new parts of aircrafts | Respective Nos | Free | Defective parts removed from PIA aircrafts at foreign destination and new parts fitted in the aircrafts if imported by PIA] Chemicals, lubricants, paints and aircraft parts | Respective Nos | 20% ad. val | If imported by PIA for the maintenance of their aircrafts. Machinery, equipment and tools for cutting processing and polishing of gem stones | Respective Nos | Free | If imported by Gem Stones Corporation of Pakistan. Foundry patterns, fountry cores, core boxes, moulding boards, pattern plates etc | Respective Nos | Free | If imported for use in preparation of sand moulds Raw materials and components parts for the manufacture of recoilless riffles and mortars, viz rough shaped forgings and casting and other accessories which are not manufactured locally | Respective Nos | 20% ad.val | If they can be identified as parts of these weapons and they are imported by manufacturers approved by the Defence Production division. Container handling equipment | Respective Nos | 20% ad. val. | If imported by shipping lines, shipping agents and container terminal operators for use in handling cargo containers carried by ships subject to the condition that it is used within the Port area. Cargo handling equipment including container handling equipment | Respective Nos | 20% ad. val | If imported for use in the inland customs stations (Dryports). Artists material. viz colours and paints, chemicals, brushes, prepared artists canvas, tracing and drawing paper, steno test eraser/cleaners, drawing ink, clutch pencils, lettering guides, set squares, templates and table looms for teaching. | Respective Nos. | Free | If imported by National College of Arts, Lahore Solar energy equipment | Respective Nos | Free | If imported for use in the collection, conversion and storage of solar energy. Blank video cassettes | 8702.1000 8523.1300 | Free | If imported by M/s. Shalimar Recording Company Ltd, Islamabad for recording of programmes. Station wagons and luxury coaches | 8702.1000 8702.9000 | Free | If imported by the Northern Areas Transport Corporation. Motor vehicles upto 1300cc engine capacity fitted with special gadgets to overcome disability | 8703.2100 8703.2210 8703.3110 8703.3120 | Free | If imported by war disabled army personal 18 [Refrigerated transport lorries | 87.04 | Free | If imported in integrated and completely built up from duly fitted with insulted refrigeration unit. Fire fighting lorries and fire escapers | 8705.3000 8705.9000 | Free | If imported by the local bodies Specially designed motor lorries for refuse collection or for cleansing street and gutters | 8705.9000 | Free | If imported by the local bodies Safety seat belts for automotive vehicles | 8708.2100 | Free | If imported duly fixed in such vehicles Multiformat cameras | 90.06 | Free | If specially designed for use solely and principally with medical, dental surgical or diagnostic apparatus and appliance. Watches | 9102.1100 | Free | If specially designed for the use of the blind Fun Fair equipment excluding gambling equipment and video games | 9508.0000 | 40% ad.val | If imported for installation in children's amusement parks Antipollution equipment including devices for checking and abatement of noise and euipment for preventing industrial disaster of occupational diseases | Respective Nos | Free | If imported by Government agencies, the local bodies or industrial undertakings Gifts for President's Funds for assistance to Palestine. | Respective Nos | Free | If cleared by the Ministry of Foreign Affairs. Stores and equipments for SUPARCO 19 [***] | Respective Nos | Free | If imported by Space and Upper Autmosphere Research Commission (SUPARCO) for implementation of special projects subject to certification by Director of Supplies and Procurement (SUPARCO) 13. Substituted for "Free" by Notification NO. SRO 1073(I)/89, dated 29th October, 1989 14. Substituted for 'Free" by Notification No. SRO 1073(I)/89, dated 29th October, 1989 15. Added by Notification No. SRO 622(I)/89, dated 13th June, 1989 reported as PTCL 1989 St 723(ii) 16. Entry relating newsprint omitted by Notification No. SRO 376(I)/89, dated 25th April, 1989 reported as PTCL 1989 St. 665(i) 17. Inserted by Notification No. SRO 303(I)/89, dated the 5th April, 1989, reported as PTCL 1989 St. 657(ii) 18. Inserted by Notification No. SRO 941(I)/89, dated 16th September, 1989