Exemption on customs duty and salestax on import of Plant and machinery for developement of special industrial and economic zones
巴基斯坦 FBR 海关法规 SRO 316(I)/2007（2007-04-12）
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE
(REVENUE DIVISION)
***
Islamabad, the 12th April, 2007
NOTIFICATION
(CUSTOMS)
S.R.O. 316(I)/2007.- 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, the Federal Government is pleased to direct that plant, machinery, equipment
and accessories including capital goods, if not manufactured locally, shall be exempt from the
whole of customs-duty and sales tax if imported for the development of Special Industrial and
Economic Zones including China-Pakistan Industrial and Economic Zones (CPEZ) and for
establishing projects in the Zones, subject to the following conditions, namely:-
(i) locations and perimeters shall be notified by the Board of Investment of
Ministry of Privatization and Investment;
(ii) the benefit of this S.R.O. shall be available only for capital equipment
(plant, machinery, equipment and accessories) and not for raw materials;
(iii) only such projects or joint ventures would be entitled to this exemption as
are certified by the Board of Investment to have at least forty per cent
foreign equity from well known Companies;
(iv) the goods imported under condition (ii) shall not be sold or otherwise
disposed off without prior approval of the 1[FBR] and payment of customs
duties and taxes leviable at the time of import;
(v) 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; and
(vi) Board of Investment shall certify in the prescribed manner and format as
per Annex-A that the imported goods are bona fide project requirement. In
case the clearance of the imported goods is through Pakistan Customs
Computerized System (PACCS) the authorized officer of the BOI shall
furnish all relevant information online to PACCS against a specific user ID
and password obtained under section 155D of the Customs Act, 1969 (IV
of 1969). In already computerized Collectorates or Customs stations
| Header Information NTN or FTN of Importer Approval No. | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| NTN or FTN of Importer | |||||||||||
| (1) | (2) | ||||||||||
| Details of input goods (to be filled by the authorized officer of the Regulatory Authority) | Goods imported (Collectorate of import) | ||||||||||
| HS Code | Description | s n o ati c cifi e p S | Customs Duty rate (appli- cable) | Sales Tax rate (applic- able) | T H W | y ntit a u Q | M O U | Quantity imported | Collect- orate | CRN or Mach No. | Date of CRN or Mach No. |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
CERTIFICATE: Before certifying the above-authorized officer of the Regulatory
Authority shall ensure that the goods are genuine and bona fide requirement of the
project and that the same are not manufactured locally.
Signature: ________________________
Designation: ________________________
NOTE:- In case of clearance through Pakistan Customs Computerized System
(PACCS), 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.
[C.No. 1/9/Mach./92]
(MUSARRAT JABEEN)
ADDITIONAL SECRETARY
As amended:
- S.R.O.556(I)/2008 dated 11.06.2008(w.e.f12.06.2008)