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政策法规 现行有效巴基斯坦清关税务

General exemption Notification Amending SRO 567(I)/2006

效力法规类型发布日期生效日期发文机构
现行有效部门规章2007-06-092007-06-09Pakistan Federal Board of Revenue (FBR) - Customs
发布06-09
生效06-09
摘要总结AI 辅助解读
巴基斯坦联邦税务局(FBR)发布SRO 507(I)/2007通知,修订此前关于一般免税的SRO 567(I)/2006。该法规依据《1969年海关法》第19条制定,核心内容是调整特定进口商品的关税豁免资格及税率表。主要变更包括:重新指定卫生部、工业部、巴基斯坦钢铁厂等机构为特定货物的免税审批或适用主体;全面替换附表I至IV,明确饲料添加剂、维生素、部分工业原料(如磷酸、对二甲苯)、纺织面料及工程机械等数百个HS编码商品的零税率或低税率优惠条件。建议相关进出口企业核实最新HS编码对应的免税资质要求及有效期限制。
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外文原文 · 可AI翻译 · 可溯源
巴基斯坦 FBR 海关法规 SRO 507 (I)/2007(2007-06-09)

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REVENUE DIVISION)

***

Islamabad, the 9th June , 2007.

NOTIFICATION

(CUSTOMS)

S.R.O.507(I)/2007.- In exercise of the powers conferred by section 19 of the Customs

Act, 1969 (IV of 1969), the Federal Government is pleased to direct that the following further

amendments shall be made in its Notification No.S.R.O.567(I)/2006, dated the 5th June, 2006,

namely:-

In the aforesaid Notification,-

(i) in para 2, for the clauses (a), (b), (c), (d), (e), (f), (g), (j), (k) and (l), the following

shall be substituted, namely:-

“ (a) Ministry of Health, in case of imported goods specified in Table III;

(b) Ministry of Industries, Production and Special Initiatives, in case of imported

goods specified against serial numbers 8 & 11 of Table I;

(c) Pakistan Steel Mill, in case of imported goods specified against serial number 6

of Table I;

(d) M/s Pakistan PTA Ltd, in case of imported goods specified against serial number

9 of Table I;

(e) Pakistan Horticulture Board, in case of imported goods specified against serial

number 16 of Table I;

(f) Aluminum Processing Units, in case of imported goods specified against serial

number 21 of Table I;

(g) Commercial airlines registered in Pakistan, in case of imported goods specified

against serial number 29 of Table I;

(h) Manufacturers of 2/3 wheeler, in case of imported goods specified against serial

number 30 of Table I; and

(i) Construction companies, in case of imported goods specified against serial

number 32 of Table I” ; and

(ii) for the existing Tables I, II, III and IV, the following new Tables shall be

substituted, namely:-

1

Serial numberHS Code.Description.Rate of duty.Conditions of import.
(1)(2)(3)(4)(5)

2833.2990 Zinc Sulphate 0% Nil

2833.2500 Copper Sulphate 0% Nil

2833.2910 Ferrous Sulphate. 0% Nil

2835.2500 Dicalcium Phosphate (DCP) (Feed 0% Nil

grade)

2835.2600 Monocalcium phosphate (MCP) 0% Nil

(Feed grade)

2835.2600 Monodicalcium phosphate 0% Nil

(MDCP) (Feed grade)

2922.5000 L-Threonine 0% Nil

2936.2100 Vitamin A 0% Nil

2936.2200 Vitamin B1 0% Nil

2936.2300 Vitamin B2 0% Nil

2936.2400 Vitamin B3/B5 0% Nil

2936.2500 Vitamin B6 0% Nil

2936.2600 Vitamin B12 0% Nil

2936.2700 Vitamin C 0% Nil

2936.2800 Vitamin E 0% Nil

2936.2900 Other vitamins 0% Nil

2922.4100 Lysine 0% Nil

2923.1000 Choline 0% Nil

2930.4000 Methionine/ Methionine hydroxy 0% Nil

analogue

3002.3000 Poultry vaccines 0% Nil

3004.3900 Anticoccidal namely Amprolium, 0% Nil

Diaverdine, Decoquinate,

Furaltadone, Menadione,

Sodaluminium , Pyrimethamine,

Toltrazuril

  1. 2601.1100 Iron ores and concentrates non- 0% If imported by the

agglomerated. Pakistan Steel Mills.

  1. 2710.1952 Knitting Machine Oil 10% Nil
  2. 2809.2010 Phosphoric acid. 0% If imported by the

Phosphatic Fertilizer

Industry, notified by

the Ministry of

Industries.

  1. 2902.4300 Paraxylene 0% If imported by M/s

2915.2100 Acetic acid. Pakistan PTA

Limited for the

manufacture of pure

terephthalic acid

(PTA) till the 30th

June, 2008.

3

  1. 3215.1910 Fluorescent ink 5% If not manufactured

locally

  1. 3402.1300 Non-ionic surface active agents 10% If imported by dyes

industry recognized

by the Ministry of

Industries.

  1. 3507.9000 Enzymes 0% If not manufactured

locally.

  1. 3701.3090 Photo Polymer and CTP Plates 10% -do-
  2. 3707.1000 Photo emulsion 0% -do-
  3. 3808.9160 Preparations put up in retail 0% Nil

packing for agriculture

  1. 3808.9170 Products registered under the 0% Nil

agriculture pesticides ordinance,

1971

  1. 3808.9180 Phosphatic insecticides 0% Nil
  2. 3808.9199 Other 0% Nil
  3. 3808.9300 Herbicides, anti-sprouting 0% Nil

products and plant growth

regulators

  1. 3808.9990 Other 0% Nil
  2. 3913.1000 Alginate 0% If not manufactured

locally.

  1. 4804.1900 Uncoated Kraft paper and paper 5% If certified by

board in rolls or sheets Pakistan Horticulture

Board for export

4804.1900 Virgin craft liner 0% only.

4804.1900 Virgin white top craft 0%

4805.1100 Semi – chemical fluting paper 0%

  1. 5401.1000 Sewing thread (breaded thread for 0% If not manufactured

hand stitch) locally.

  1. 5509.6900 Acrylic Yarn of 32 to 40 metric 5% If imported for self

count. consumption by

blanket

manufacturers.

  1. 5607.5000 Carrier rope 5% If imported by Paper

and Paper Board

Manufacturers.

  1. 7219.9090 Flat rolled products of stainless 0% Nil.

steel, of a width of 600 mm or

more.

  1. 7226.1900 Silicon electrical steel sheet 0% Nil
  2. 7326.9090 Camera Stands 5% If imported by a

member of Pakistan

4

Film Producers

Association

(PFPA)/Pakistan

Film Exhibitors

Association (PFEA)

for exclusive use in

the production and/

or display of film

subject to the

conditions that-

8518.1090 Mikes (Newman, Akg) 5% (i) the importer

Microphones furnishes an

undertaking that the

goods imported shall

not be sold or

disposed of for a

period of five years

from the date of

importation; and

8518.5000 Cinema speaker and sound system 5% (ii) the given

undertaking is duly

certified by the

Chairman,

PFPA/PFEA for the

purposes of bonafide

use of such imported

goods, exclusively by

the importing

member of the

PFPA/PFEA.

8518.2100 Loud speakers low frequency & 5% -do-

sub woofers

8518.2100 High frequency driver units, used 5% -do-

in conjunction low frequency

speakers

8518.5000 Power amplifiers of different 5% -do-

power ratings

8519.8190 AVID editing 5% -do-

8519.8190 Fully dolby/stereo system 5% -do-

8519.8190 Analogue audio processors 5% -do-

8519.8190 Digital audio processors for 5% -do-

5

DTS, with CD room drivers

8519.8190 Digital audio processor 5% -do-

8521.9090 Sound recording (channel mixers 5% -do-

and cables, record, play and erase

heads)

8521.9090 Sub-titling machine 5% -do-

8528.3090

8523.2990 Magnetic tapes 5% -do-

8523.6990

9007.2000 Projector 35mm with Xenon 5% -do-

lamps

9007.2000 Film projectors 35mm with sound 5% -do-

heads and sound readers

8539.2990 Photographic and HMI bulbs 5% -do-

8539.2990 Xenon bulbs 2000 watts to 4000 5% -do-

watts

8539.4100 Xenon arc lamps with 5% -do-

rectifiers/power ratings

8545.1900 Cinema Arc carbons 5% -do-

8716.8090 Camera Trolley 5% -do-

8716.8090 Camera Dolly 5% -do-

6704.1100 Wigs etc 5% -do-

  1. 7606.1100 Aluminum foil stock (sheet) 5% If imported by

exceeding 0.2 mm. Aluminum

  1. 7606.1200 Aluminium alloys plates, sheets 5% Processing Units.

and strip of thickness exceeding

0.2 mm

  1. 7613.0010 Aluminium containers for 5% Nil

compressed or liquefied gas

  1. 8421.2900 Screen basket cylinder 5% If imported by Paper

drilled/slotted for a kind used in and Paper Board

paper and paper board working Manufacturers.

  1. 8504.3100 Transformers having a power 5% Nil

handling capacity not exceeding 1

KVA

Surgical Sector

  1. 3810.1000 Pickling preparations for metal 0% Exemption shall be

surface; soldering brazing or available only to the

welding powders and pastes surgical goods

consisting of metal and other manufacturers as per

material. requirement

68.04 Millstones, grindstones, grinding determined by

wheels and the like, without Ministry of Industries

framework, for grinding, , Production and

6

sharpening, polishing, trueing or Special Initiatives

cutting, hand sharpening or

polishing stones, and parts thereof,

of natural stone, of agglomerated

natural or artificial abrasive, or of

ceramics, with or without parts of

other materials.

6804.1000 Millstones and grindstone for 0%

milling, grinding or pulping.

6804.2100 of agglomerated synthetic or 0%

natural diamond

6804.2200 of other agglomerated abrasives 0%

or of ceramics

6804.2300 of natural stone 0%

6804.3000 Hand sharpening or polishing 0%

stones Screws, bolts, nuts , coach

screws , screw hooks, rivets,

cotters, cotter-pins, washers

(including spring washers) and

similar articles, of iron or steel.

7318.1510 High tensile (DIN Grade 8.8 0%

ASTM A325 or ASTM A 193 B7)

7318.1610 High tensile (DIN Grade 8.8 0%

ASTM A325 or ASTM A 193 B7)

7318.2110 High tensile (DIN Grade 8.8 0%

ASTM A325 or ASTM A 193 B7)

7326.1920 Forgings of surgical & dental 0%

instruments

7403.2100 Copper-zinc base alloys (brass) 0%

  1. 8407.1000 Aircraft engines, aero planes and 0% If imported by

8802.2000 other aircrafts. commercial airlines.

8802.3000

8802.4000

  1. 8501.3100 Electric Motor for two/three 5% if imported by

wheeler Electric Scooter/Electric manufacturer/assemb

Bicycle ler of two/three

8504.4020 Charger for Electric Battery used 5% wheeler Electric

for two/three wheeler Electric Scooter/Electric

Scooter/Electric Bicycle Bicycle.

8507.8000 Chargeable Electric Battery for 5%

two/three wheeler Electric

Scooter/Electric Bicycle

9032.8990 Controller for two/three wheeler 5%

Electric Scooter/Electric Bicycle

7

  1. 87.02 Ambulances. 30% Nil.

87.03

  1. 8704.2299 On Highway Dump Trucks of 320 5% If imported by

8704.2390 HP and above. Construction

8704.1090 Off Highway Dump Trucks of 320 5% Companies subject to

HP and above. the following

conditions, namely:-

(i) the CEO of the

importing company

shall certify that

imported items are

company’s bona fide

requirement. (ii)

these shall be

registered as on or

off highway dump

trucks as the case

may be and shall be

used exclusively for

the construction

purpose.(iii)

registration details

shall be furnished to

the Collector of

Customs within three

months of the

clearance; and (iv)

these shall not be

sold or otherwise

disposed of within

next 10 years except

to another

construction

company after NOC

from the Collector of

Customs concerned.

  1. 8705.4000 Concrete-mixer 5% Only 2500 units will

Lories be allowed under this

notification on first

come first serve

basis, subject to the

fulfillment of the

following conditions,

namely:-

(i)The CEO of the

importing company

8

shall certify that

imported items are

company’s bonafide

requirement.

(ii)Import shall only

be made by the

construction

companies;

(iii)These shall be

registered as

Concrete Mixer

Lories and shall be

used exclusively for

the construction

purpose;

(iv)Registration

details shall be

furnished to the

Collector of Customs

within three months

of the clearance; and

(v) These shall not be

sold or otherwise

disposed of within

next 10 years except

to another

construction

company after NOC

from the Collector of

Customs concerned.

  1. 8706.0000 Chassis fitted with engines, for the The rate Nil.

motor vehicles of headings 87.01 applicab

to 87.05. le to the

vehicles

of

which

they

formed

parts,

but not

exceed-

ing

50%.

  1. 8901.1000 Ships and other floating crafts 0% The exemption shall

8901.2000 including tugs, dredgers, survey be available up to the

8901.3000 vessels and other specialized crafts year 2020, subject to

9

Serial numberHS Code.Description.Rate of duty. (%)Conditions of import.
(1)(2)(3)(4)(5)

hair

51.11 Woven fabrics of carded wool or

of carded fine animal hair.

  1. 5111.1100 Of a weight not exceeding 300 14% Nil

g/m2

  1. 5111.1900 Other woven fabrics containing 14% Nil

85% or more by weight of wool or

of animal hair

  1. 5111.2000 Other, mixed mainly or solely 14% Nil

with man-made filaments

  1. 5111.3000 Other, mixed mainly or solely 14% Nil

with man-made staple fibre

  1. 5111.9000 Other woven fabrics of carded 14% Nil

wool or of carded fine animal hair

51.12 Woven fabrics of combed wool or

of combed fine animal hair.

  1. 5112.1100 Woven fabrics of a weight not 14% Nil

exceeding 200 g/m2

  1. 5112.1900 Other woven fabrics containing 14% Nil

85% or more by weight of wool or

of fine animal hair

  1. 5112.2000 Other, mixed mainly or solely 14% Nil

with man-made filaments

  1. 5112.3000 Other, mixed mainly or solely 14% Nil

with man-made staple fibers

  1. 5112.9000 Other woven fabrics of combed 14% Nil

wool or of comber fine animal hair

  1. 5113.0000 Woven fabrics of coarse animal 14% Nil

hair or of horse hair.

52.10 Woven fabrics of cotton,

containing less than 85% by

weight of cotton, mixed mainly or

solely with man-made fibres,

weighing not more than 200 g/m2.

Unbleached

  1. 5210.1100 Plain weave 14% Nil
  2. 5210.1900 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5210.1900 Other fabrics 14% Nil

Bleached

  1. 5210.2100 Plain weave 14% Nil
  2. 5210.2900 3-thread or 4-thread twill, 14% Nil

including cross twill

11

  1. 5210.2900 Other fabrics 14% Nil

Dyed

  1. 5210.3100 Plain weave 14% Nil
  2. 5210.3200 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5210.3900 Other fabrics 14% Nil

Of yarns of different colours

  1. 5210.4100 Plain weave 14% Nil
  2. 5210.4900 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5210.4900 Other fabrics 14% Nil

Printed

  1. 5210.5100 Plain weave 14% Nil
  2. 5210.5900 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5210.5900 Other fabrics 14% Nil

52.11 Woven fabrics of cotton,

containing less than 85% by

weight of cotton,mixed mainly or

solely with man-made fibres,

weighing more than 200 g/m2.

Unbleached

  1. 5211.1100 Plain weave 14% Nil
  2. 5211.1200 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5211.1900 Other fabrics 14% Nil

Bleached

38 5211.2000 Plain weave 14% Nil

  1. 5211.2000 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5211.2000 Other fabrics 14% Nil

Dyed

  1. 5211.3100 Plain weave 14% Nil
  2. 5211.3200 3-thread or 4-thread twill, 14% Nil

including cross twill

12

  1. 5211.3900 Other fabrics 14% Nil

Of yarns of different colours

  1. 5211.4100 Plain weave 14% Nil
  2. 5211.4200 Denim 14% Nil
  3. 5211.4300 Other fabrics of 3-thread or 4- 14% Nil

thread twill, including cross twill

  1. 5211.4900 Other fabrics 14% Nil

Printed

  1. 5211.5100 Plain weave 14% Nil
  2. 5211.5200 3-thread or 4-thread twill, 14% Nil

including cross twill

  1. 5211.5900 Other fabrics 14% Nil
  2. 5311.0000 Woven fabrics of other vegetable 14% Nil

textile fibres; woven fabrics of

paper yarn.

  1. 5401.1000 Sewing thread of synthetic 7% Nil

filaments, whether or not put up

for retail sale

High tenacity yarn of nylon or

other polyamides

53 5402.1100 Of aramids 7% Nil

54 5402.1900 Other 7% Nil

  1. 5402.2000 High tenacity yarn of polyesters 7% Nil
  2. 5402.3100 Textured yarn of nylon or other 7% Nil

polyamides, measuring per single

yarn not more than 50 tex

  1. 5402.3200 Textured yarn of nylon or other 7% Nil

polyamides, measuring per single

yarn more than 50 tex

  1. 5402.3300 Textured yarn of polyesters 7% Nil
  2. 5402.3400 Textured yarn of polypropylene 7% Nil
  3. 5402.3900 Other of textured yarn 7% Nil

Other yarn, single, untwisted or

with a twist not exceeding 50

turns per meter.

61 5402.4410 Elastomeric 7% Nil

  1. 5402.4500 Yarn of nylon or other polyamides 7% Nil

13

  1. 5402.4600 Yarn of polyesters, partially 7% Nil

oriented

  1. 5402.4700 Yarn of polyesters, other 7% Nil
  2. 5402.4800 Yarn of polypropylene 7%
  3. 5402.4900 Other Yarn 7% Nil

Other yarn, single, with a twist

exceeding 50 turns per meter:

  1. 5402.5200 Of polyesters 7% Nil
  2. 5402.5900 Other Yarn 7% Nil

Other yarn, multiple (folded) or

cabled:

  1. 5402.6100 Of nylon or other polyamides 7% Nil
  2. 5402.6200 Of polyesters 7% Nil
  3. 5402.6900 Other Yarn 7% Nil

Artificial filament yarn (other than

sewing thread), not put up for

retail sale, including artificial

monofilament of less than 67

decitex.

  1. 5403.1000 High tenacity yarn of viscose 7% Nil

rayon

  1. 5403.3100 yarn of viscose rayon, untwisted 7% Nil

or with a twist not exceeding 120

turns per meter

  1. 5403.3300 Of cellulose acetate 7% Nil
  2. 5403.3990 Other 7% Nil
  3. 5403.4200 Of cellulose acetate 7% Nil
  4. 5403.4900 Other 7% Nil

Synthetic monofilament of 67

decitex or more and of which no

cross-sectional dimension exceeds

1mm; strip and the like (for

example, artificial straw) of

synthetic textile materials of an

apparent width not exceeding

5mm.

78.. 5404.1100 Elastomeric 7% Nil

14

  1. 5404.1200 Of polypropylene 7% Nil
  1. 5404.1900 Other yarn 7% Nil
  2. 5404.9000 Strip and like 7% Nil
  3. 5405.0000 Artificial monofilament of 67 7% Nil

decitex or more and of which no

cross-sectional dimension exceeds

1mm; strip and the like (for

example, artificial straw) of

artificial textile materials of an

apparent width not exceeding 5

mm.

Man-made filament yarn (other

than sewing thread), put up for

retail sale.

  1. 5406.0000 Synthetic filament yarn 7% Nil
  2. 5406.0000 Artificial filament yarn 7% Nil

Woven fabrics of synthetic

filament yarn, including woven

fabrics obtained from materials of

heading 54.04.

  1. 5407.1000 Woven fabrics obtained from high 14% Nil

tenacity yarn of nylon or other

polyamides or of polyesters

  1. 5407.2000 Woven fabrics obtained from strip 14% Nil

and the like

  1. 5407.3000 Fabrics specified in Note 9 to 14% Nil

Section XI

Other woven fabrics, containing

85% or more by weight of

filaments of nylon or other

polyamides:

  1. 5407.4100 Unbleached or bleached 14% Nil
  2. 5407.4200 Dyed 14% Nil
  3. 5407.4300 Of yarns of different colours 14% Nil
  4. 5407.4400 Printed 14% Nil

Other woven fabrics, containing

85% or more by weight of

textured polyester filaments:

15

  1. 5407.5100 Unbleached or bleached 14% Nil
  2. 5407.5200 Dyed 14% Nil
  3. 5407.5300 Of yarns of different colours 14% Nil
  4. 5407.5400 Printed 14% Nil

Other woven fabrics, containing

85% or more by weight of

polyester filaments:

  1. 5407.6100 Containing 85% or more by 14% Nil

weight of non-textured polyester

filaments

  1. 5407.6900 Other 14% Nil

Other woven fabrics, containing

85% or more by weight of

synthetic filaments:

  1. 5407.7100 Unbleached or bleached 14% Nil
  2. 5407.7200 Dyed 14% Nil
  3. 5407.7300 Of yarns of different colours 14% Nil
  4. 5407.7400 Printed 14% Nil

Other woven fabrics, containing

less than 85% by weight of

synthetic filaments, mixed mainly

or solely with cotton:

102.. 5407.8100 Unbleached or bleached 14% Nil

  1. 5407.8200 Dyed 14% Nil
  2. 5407.8300 Of yarns of different colours 14% Nil
  3. 5407.8400 Printed 14% Nil

Other woven fabrics of synthetic

filament yarn, including woven

fabrics obtained from materials of

heading 54.04.

  1. 5407.9100 Unbleached or bleached 14% Nil
  2. 5407.9200 Dyed 14% Nil
  3. 5407.9300 Of yarns of
§
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