Exemption From Customs Duty on machinery and equipments (Recinded by SRO 564(I)/2014)

巴基斯坦 FBR 海关法规 SRO 575(I)/2006（2006-06-05）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS

(REVENUE DIVISION)

***

Islamabad, the 5th June, 2006.

NOTIFICATION

(CUSTOMS)

S.R.O. 575(I)/2006.- 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, and in

supersession of its Notification No. S.R.O. 575(I)/2005, dated the 6th June, 2005, the Federal Government

is pleased to exempt plant, machinery, equipment and apparatus, including capital goods, specified in

column (2) of the Table below, falling under the HS Codes specified in column (3) of that Table, from so

much of the customs-duty, specified in the First Schedule to the said Act, as is in excess of the rates

specified in column (4) thereof, and the whole of Sales Tax leviable under the Sales Tax Act 1990

12[,provided that sales tax exemption shall not apply to Sr. Nos 13[ 1, 5, 17[5A] 21, 22, 23, 28, 28A, 29 and

36] of the said Table] , subject to the following conditions, besides the conditions specified in column (5)

of the Table, namely:-

2&6[(i). the imported goods as are not listed in the locally manufactured items, notified through a

Customs General Order issued by the Federal Board of Revenue (FBR) from time to

time or, as the case may be, certified as such by the Engineering Development Board.

This condition shall, however, not be applicable in respect of S. Nos. 1, 2, 6, 15, 20, 28,

11[29,31 and 35A] of the Table; and for such machinery, equipment and other capital

goods imported as plant for setting up of a new industrial units 8[provided the imports

are made against valid contract (s) or letter (s) of credit and the total C&F value of such

imports for the project is US $ 50 million or above];

6(ia). [Omitted]

(ii) except for S. No. 1, 8, 16, 18, 7[23,28,35 and 37] of the Table, the Chief Executive, or

the person next in hierarchy duly authorized by the Chief Executive or Head of the

importing company shall certify in the prescribed manner and format as per Annex-A

that the imported items are the company’s bonafide requirement. He shall furnish all

relevant information Online to Pakistan Customs Computerized System 16[omitted]

against a specific user ID and password obtained under section 155D of the Customs

Act, 1969. In already computerized Collectorates or Customs stations where the

16[Pakistan Customs Computerized System] is not operational, the Project Director or

any other person authorized by the Collector in this behalf shall enter the requisite

information in the 16[Pakistan Customs Computerized System] on daily basis, whereas

entry of the data obtained from the customs stations which have not yet been

computerized shall be made on weekly basis; and

(iii) 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.

Explanation.- Capital Goods mean any Plant, Machinery, Equipment, spares and accessories, classified in

chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for-

(a) the manufacture or production of any goods, and includes refractory bricks and

materials required for setting up a furnace, catalysts, machine tools, packaging

machinery and equipment, refrigeration equipment, power generating sets and

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