Federal Government is pleased to direct that sales tax shall be charged, levied and paid at the rate of twenty per cent of the value of the goods, imported or supplier.......

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) *** Islamabad, the 27th June, 2007 NOTIFICATION (SALES TAX) S.R.O. 644(I)/2007.- In exercise of the powers conferred by clause (b) of sub- section (2) of section 3 of the Sales Tax Act, 1990 and in supersession of Notification S.R.O. 466(I)/2007, dated the 9th June, 2007, the Federal Government is pleased to direct that sales tax shall be charged, levied and paid at the rate of twenty per cent of the value of the goods, imported or supplied, mentioned in column (2) of Table-I below and seventeen and a half per cent of the value of the goods mentioned in column (2) of Table-II below and falling under heading numbers or sub-headings numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in column (3) of the said tables. TABLE-I S. No. Description of goods H.S. Code (1) (2) (3) 1. Areca (betel nuts) 0802.9010 2. Fats of bovine animals 1502.0000 3. Palm stearin 1511.9010 4. Flavouring powders for preparation of food 2106.9030 5. Kaolin 2507.0000 6. Asbestos 2524.0000 7. Petroleum jelly 2712.1000 8. Other 2712.9090 9. Disodium carbonate 2836.2000 10. Barium carbonate 2836.6000 11. Vinyl chloride (chloroethylene) 2903.2100 12. Methanol (methyl alcohol) 2905.1100 13. Pigments and preparations 3206.1100 14. Palm acid oil 3823.1920

15. Gum base of a kind used for manufacture of chewing gum 3824.9010 16. Polymers of ethylene, in primary forms. 3901.0000 17. Polymers of propylene or of other olefins, in primary forms. 3902.0000 18. Polymers of styrene, in primary forms. 3903.0000 19. Polymers of vinyl chloride or of other halogenated olefins, in 3904.0000 primary forms. 20. Other 3905.1900 21. Other 3905.2900 22. Other copolymers 3905.9100 23. Ethers polyvinyl 3905.9910 24. Other polyethers 3907.2000 25. Polyamide - 6, -11, -6, 6, -6, 9, -6, 10 or-6, 12 3908.1000 26. Petroleum resins, coumarone-indene resins, polyterpenes, 3911.0000 polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. 27. Cellulose acetates non-plasticised 3912.1100 28. Plasticised 3912.1200 29. Nitrocellulose binder 3912.2020 30. Other 3912.3900 31. Other 3912.9000 32. Protein hardened 3913.9010 33. Other 3913.9090 34. Ion-exchangers based on polymers of headings 39.01 to 39.13, in 3914.0000 primary forms. 35. Waste, parings and scrap, of plastics 3915.0000 36. Monofilament of which any cross-sectional dimension exceeds 3916.0000 1mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of plastics. 37. Other plates, sheets, film, foil and strip, of plastics, non-cellular 3920.0000 and not reinforced, laminated, supported or similarly combined with other materials. 38. Other plates, sheets, film, foil and strip, of plastics (excluding high 3921.0000 pressure laminates) 39. Mechanical wood pulp 4701.0000 40. Chemical wood pulp dissolving grades 4702.0000 41. Chemical wood pulp, soda or sulphate, other than dissolving 4703.0000 grades 42. Chemical wood pulp, sulphate, other than dissolving grades 4704.0000 43. Wood pulp obtained by a combination of mechanical and 4705.0000 chemical pulping processes 44. Pulps of fibres derived from recovered (waste and scrap) 4706.0000 paper or paperboard or of other fibrous cellulosic material 45. Recovered (waste and scrap) paper or paperboard. 4707.0000 46. Toilet or facial tissue stock, towel or napkin stock and similar 4803.0000 paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres. 47. Vegetable parchment, greaseproof papers, tracing papers and 4806.0000 glassine and other glazed transparent or translucent papers, in

rolls or sheets. 48. Composite paper and paperboard (made by sticking flat layers of 4807.0000 paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets. 49. Paper, paperboard, cellulose wadding and webs of cellulose 4811.0000 fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size. 50. Filter blocks, slabs and plates, of paper pulp. 4812.0000 51. Cigarette paper, whether or not cut to size or in the form of 4813.0000 booklets or tubes. 52. Paper or paperboard labels of all kinds, whether or not printed. 4821.0000 53. Other paper, paperboard, cellulose wadding and webs of 4823.0000 cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. 54. Float glass and surface ground or polished glass, in sheets, 7005.2100 whether or non having an absorbent , reflecting or non reflecting layer, but not otherwise worked. 55. Pig iron and, spiegeleisen in pigs, blocks or other primary form. 7201.0000 56. Ferro-alloys. 7202.0000 57. Ferrous products obtained by direct reduction of iron ore and 7203.0000 other spongy ferrous products, in lumps, pellets or similar forms. 58. Granules and powders, of pig iron, spiegeleisen, iron or steel. 7205.0000 59. Sheet piling of iron or steel 7301.0000 60. Copper foil of refined copper 7410.1100 61 Other 7411.1090 62. Aluminium, not alloyed 7601.1000 63. Aluminium alloys 7601.2000 64. Aluminium waste or scrap 7602.0000 65. Rolled but not further worked 7607.1100 66. Backed 7607.2000 67. Refined lead 7801.1000 68. Containing by weight 99.99% or more of zinc 7901.1100 69. Containing by weight less than 99.99% of zinc 7901.1200 70. Zinc slugs for dry battery cell containers 7907.0010 TABLE-II S. No. Description of goods H.S. Code (1) (2) (3) 1. Flat-rolled products of iron or non-alloy steel, of a width of 600 7208.0000 mm or more, hot-rolled, not clad, plated or coated. 2. Flat-rolled products of iron or non-alloy steel, of a width of 600 7209.0000 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. 3. Flat-rolled products of iron or non-alloy steel, of a width of 600 7210.0000 mm or more, clad, plated or coated. excluding

7210.1100 and 7210.1200 4. Flat-rolled products of iron or non-alloy steel, of a width of less 7211.0000 than 600 mm, not clad, plated or coated. 5. Flat-rolled products of iron or non-alloy steel, of a width of less 7212.0000 than 600 mm, clad, plated or coated. 6. Flat-rolled products of stainless steel, of a width of 600 mm or 7219.0000 more. 7. Flat-rolled products of stainless steel, of a width of less than 600 7220.0000 mm. 8. Flat-rolled products of other alloy steel, of a width of 600 mm or 7225.0000 more. 9. Flat-rolled products of other alloy steel, of a width of less than 600 7226.0000 mm. [C. No. 4/1-STB/2007] (Musarrat Jabeen) Additional Secretary