政策法规已废止巴基斯坦清关税务

Exemption from customs duty on import of specified goods(Non-Survey based) (Rescinded by SRO 563(I)/2014).

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	2006-06-05	2006-06-05	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-05

生效06-05

废止06-30

摘要总结AI 辅助解读

该法规为巴基斯坦联邦税务局（FBR）于2006年发布的关税减免通知，对特定进口商品（如小麦、糖、钢铁原料、农业投入品等）提供低于法定税率的优惠。但根据标题及元数据，该法规已被 SRO 563(I)/2014 废止。目前仅作为历史参考，实际操作中应遵循现行有效的最新关税减免政策。

巴基斯坦 FBR 海关法规 SRO 567(I)/2006（2006-06-05）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REVENUE DIVISION)

***

Islamabad, the 5th June , 2006.

NOTIFICATION

(CUSTOMS)

S.R.O.567(I)/2006.- In exercise of powers conferred by section 19 of the Customs Act, 1969 (IV of 1969)

and in supersession of its Notification No.S.R.O.567(I)/2005 dated the 6th June,2005, the Federal Government is

pleased to exempt the imported goods specified in column (3) of the Tables below, falling under the HS Codes

specified in column (2) of those Tables, 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, subject to the following conditions, besides the

conditions specified in those Tables, namely:-

The designated/authorized person of the following Ministries, or as the case may be, companies shall

furnish all relevant information, as set out in this Notification, on line to the Customs Computerized System

41[omitted] accessed through the unique users identifier obtained under section 155d of the Customs Act, 1969,

along with the password thereof, namely:-

1[(a) 2&41[Drug Regulatory Agency of Pakistan], in case of imported goods specified under headings A,

B and C of Table III;]

15[(b) Ministry of Industries, Production and Special Initiatives, in case of imported goods specified

against serial numbers 7 of Table I;

number 5 of Table

(d) 32[M/s Lottee Pakistan PTA Ltd], in case of imported goods specified against serial number 8 of

Table I;

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

24 of Table I;

(f) commercial airlines registered in Pakistan, in case of imported goods specified against

serial number 34 of Table I;

(g) manufacturers of 2 and 3 wheelers, in case of imported goods specified against serial

number 35 of Table I; 26[Omitted]

(h) construction companies, in case of imported goods specified against serial number 37 of

Table I;26[and]

26(i) Ministry of Livestock and Dairy Development, in case of goods specified against serial number

4A of Table I.]

The importer shall file the Goods Declaration online, through PACCS, in the Collectorates in which the

41[Customs Computerized System] is operational, and through a normal hard copy in the Collectorates/Custom-

stations in which the 41[Customs Computerized System] is not operational as yet. He shall also submit an

undertaking that customs duty being short paid as a result of partial exemption availed by him at the time of import

may be recoverable in case of any misuse detected at any subsequent stage.

In already computerized Collectorates and Custom-stations where the 41[Customs Computerized System] is

not yet operational, the Project Director or any other authorized officer shall feed the requisite information about

clearance/release of goods under this notification in the 41[Customs Computerized System] on daily basis, and the

data obtained from the Custom-stations which have not yet been computerized, on weekly basis.

S No	HS Code	Description	Rate of duty	Conditions of Imports.
(1)	(2)	(3)	(4)	(5)
1	18[08.00]	Fresh and dry fruits	5%	Of Afghanistan origin and imported from Afghanistan.
2	10.01	Wheat	0%	Nil
35[2A.	41[1701.1300 1701.1400]	Cane Sugar	0%	If imported by private sector
	1701.1200	Beet Sugar	0%	If imported by private sector]
19,35[2 AA]	1701.9910	White crystalline cane sugar	0%	Nil
	1701.9920	White crystalline beet sugar	0%	Nil]
20[2B	2710.1931	High Speed Diesel	7.5%	Nil]
21&22[2 C	26[Omitted]
3	2811.2200	Silicon dioxide	0%	Exemption shall be available only to the football bladder manufacturers subject to the condition that their requirement shall be determined by Sports Goods Association.
	2811.2990	Sulfur	0%
	2817.0000	Zinc oxide ; zinc peroxide	0%
	2827.2000	Calcium chloride	0%
	2921.4900	BHT	0%
	2930.2090	ZEC	0%
	2934.2000	Compounds containing in the structure of a benzothiazole ring system (whether or not hydrogenated), not further fused	0%
	3812.1000	Prepared rubber accelerators	0%
4		Input for poultry sector
	1005.9000	Maize grain	0%	Exemption shall be available only to the poultry sector subject to the condition that an officer of Ministry of Food, Agriculture & Livestock not below the rank of Deputy Secretary shall determine annual requirement of the importers of poultry inputs.
	2304.0000	Soyabean meal	0%	Nil
	2309.9090	Vitamin B (feed grade) 12	0%	Nil
2309.9090	Fish Feed	0%	Nil
2309.9090	Poultry feed preparation (coccidiostats)	0%	Nil
2309.9020	Growth promoter premix	0%	Nil
2309.9020	Vitamin premix	0%	Nil
2309.9020	Choline Chloride	0%	Nil
2309.9020	Mineral premix	0%	Nil
2833.2990	Maganese sulphate	0%	Nil
26[2833.2940]	Zinc Sulphate	0%	Nil
2833.2500	Copper Sulphate	0%	Nil
2833.2910	Ferrous Sulphate.	0%	Nil
2835.2500	Dicalcium Phosphate (DCP) (Feed grade)	0%	Nil
2835.2600	Monocalcium phosphate (MCP) (Feed grade)	0%	Nil
2835.2600	Monodicalcium phosphate (MDCP) (Feed grade)	0%	Nil
2922.5000	L-Threonine	0%	Nil
26[2923.9010	36[Betaine]	0%	Nil’
16[2933.3990]	Concenstrated Coccidiostats	0%	Nil
2934.9910	Furazolidone (feed grade)	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 analogue	0%	Nil
3002.3000	Poultry vaccines	0%	Nil
	3004.3900	Sulphadimerzine (mixture form with any other anticoccidial)	0%	Nil
	3004.3900	Sulphaqunoxaline (mixture form with any other anticoccidial)	0%	Nil
26[4A	2309.9090	Calf Milk Replacer(CMR) 31[(color dyed)]	0%	This facility shall be available for dairy sector, subject to certification by the Ministry of Livestock and Dairy Development
	41[2309.9020]	Cattle Feed Premix	0%	-do-]
5	2601.1100	Iron ores and concentrates non- agglomerated.	0%	If imported by the Pakistan Steel Mills 42[or their contractors].
6	2710.1952	Knitting Machine Oil	10%	Nil
7	2809.2010	Phosphoric acid.	0%	If imported by the Phosphatic Fertilizer Industry, notified by the Ministry of Industries.
27[7A	28[Omitted]
8	2902.4300 2915.2100	P a r a x y l e n e A c e t i c a c i d	0 %	3 2 [ I f i m p o r t e d b y M / s L o t t e e Pakistan PTA Ltd] for the manufacture of Pure Terephthalic Acid (PTA).]
9	2917.3500	Pathalic Anhydride	12.5%	Nil
10	2917.3610	Pure terephthalic acid (PTA)	33[3%	Omitted]
11	2922.4990	Na Fe EDTA (vitamin mineral premix)	0%	Nil
12	3215.1910	Fluorescent ink	5%	If not manufactured locally.
13	3507.9000	Enzymes	0%	If not manufactured locally.
14	3701.3090	Photo Polymer and CTP Plates	10%	If not manufactured locally.
15	3707.1000	Photo emulsion	0%	If not manufactured locally.
16	45[Omitted]
17	3808.9170	Products registered under the agriculture pesticides ordinance, 1971	0%	Nil
18	3808.9180	Phosphatic insecticides	0%	Nil
19	3808.9199	Other	0%	Nil
21	3808.9990	Other	0%	Nil
22	3913.1000	Alginate	17[0%]	If not manufactured locally.
23	3919.9090	BOPP packing adhesive tape in jumbo rolls having minimum 100 CM width and weight exceeding 100 kg per roll.	16[10%]	Nil
41[23A .	4004.0020	Shredded tyre scrap	10%	If imported by cement manufacturers]
24	45[Omitted]
25	5401.1000	Sewing thread (breaded thread for hand stitch)	0%	If not manufactured locally.
26	5509.6900	Acrylic Yarn of 32 to 40 metric count.	5%	If imported for self consumption by blanket manufacturers.
29[26A	7101.1000	Natural Pearls	0%	Nil
23[26A A	7102.2100 7102.2900 7102.3900	Diamonds	0%	Nil]
26B	7103.9100 7103.9900	Precious stones	0%	Nil
29[26B B	71.04	Synthetic or reconstructed precious stones or semi-precious stones, whether or not worked or graded but not strung, mounted or set; un-graded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport	0%	Nil]
26C	71.06	Silver	0%	Nil
26D	71.08	Gold	0%	Nil
26E	7110.1100 7110.1900	Platinum	0%	Nil
26F	7110.2100 7110.2900	Palladium	0%	Nil]
27	16[Omitted]
28	45[Omitted]
29	45[Omitted]
30	7326.9090	Camera Stands	5%	If imported by a member of Pakistan 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- (i) the
				importer 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 (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.
	8518.1090	Mikes (Newman, Akg) Microphones	5%
	8518.5000	Cinema speaker and sound system	5%
	8518.2100	Loud speakers low frequency & sub woofers	5%
	8518.2100	High frequency driver units, used in conjunction low frequency speakers	5%
	8518.5000	Power amplifiers of different power ratings	5%
	8519.8190	AVID editing	5%
	8519.8190	Fully dolby/stereo system	5%
	8519.8190	Analogue audio processors	5%
	8519.8190	Digital audio processors for DTS, with CD room drivers	5%
	8519.8190	Digital audio processor	5%
	8521.9090	Sound recording (channel mixers and cables, record, play and erase heads)	5%
	8521.9090	Sub-titling machine	5%
	41[omitted]
	8523.2990	Magnetic tapes	5%
	41[omitted]
	9007.2000	Projector 35mm with Xenon lamps	5%
	9007.2000	Film projectors 35mm with sound heads and sound readers	5%
	8539.2990	Photographic and HMI bulbs	5%
	8539.2990	Xenon bulbs 2000 watts to 4000 watts	5%
	8545.1900	Cinema Arc carbons	5%
	8716.8090	Camera Trolley	5%
	8716.8090	Camera Dolly	5%
	6704.1100	Wigs etc	5%
25[30A	26[Omitted]
31	7613.0010	Aluminium containers for compressed or liquefied gas	5%	Nil
32	8504.3100	Transformers having a power handling capacity not exceeding 1 KVA	5%	Nil
		Surgical Sector
33	3810.1000	Pickling preparations for metal surface; soldering brazing or welding powders and pastes consisting of metal and other material.	0%	Exemption shall be available only to the surgical goods manufacturers as per requirement determined by Ministry of Industries , Production and Special Initiatives
	68.04	Millstones, grindstones, grinding wheels and the like, without framework, for grinding, sharpening, polishing, trueing or 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.	0%
	6804.1000	Millstones and grindstone for milling, grinding or pulping.	0%
	6804.2100	of agglomerated synthetic or natural diamond	0%
	6804.2200	of other agglomerated abrasives or of ceramics	0%
	6804.2300	of natural stone	0%
	6804.3000	Hand sharpening or polishing stones Screws, bolts, nuts , coach screws , screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.	0%
	7318.1510	High tensile (DIN Grade 8.8 ASTM A325 or ASTM A 193 B7)	0%
	7318.2110	High tensile (DIN Grade 8.8 ASTM A325 or ASTM A 193 B7)	0%
	7403.2100	Copper-zinc base alloys (brass)	0%
34	8407.1000 8802.2000 8802.3000 8802.4000	Aircraft engines, aero planes and other aircrafts.	0%	If imported by commercial airlines 41[registered in Pakistan].
35	8504.4020	Charger for Electric Battery used for two/three wheeler Electric Scooter/Electric Bicycle	5%	If imported by manufacturers/assemblers of two/three wheeler Electric Scooter/Electric Bicycle.
	8507.8000	Chargeable Electric Battery for two/three wheeler Electric Scooter/Electric Bicycle	5%
	9032.8990	Controller for two/three wheeler Electric Scooter/Electric Bicycle	5%
36	87.02 87.03	A m b u l ances.	30%	41[This concession shall be available only to those ambulances which have following features/specifications:
				i. Rear Panel and Rear Step ii. Stretcher of 8 ft length minimum in case of hiace type vehicles and 6 ft in case of mini-van type vehicles. iii. Folding Seats for 2-4 persons iv. Oxygen Supply system with Cylinder v. Rotary Lamp and Siren vi. Fire Extinguisher vii. Hooks for Intravenous Infusion Giving Sets / Bottles viii. Small Cabinet for Medicines. ix. Nebulizer, Room Light, Examination Light, Wiring Switch Sockets 12Volt x. Water Resistant Floor xi. Suction Unit xii. Suspension system of base vehicle to be spring
37	8704.2299 8704.2390	On Highway Dump Trucks of 320 HP and above.	5%	If imported by Construction Companies subject to 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.
	8704.1090	Off Highway Dump Trucks of 320 HP and above.	5%
38	8706.0000	Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.	The rate applicable to the vehicles of which they formed parts, but not exceed- ing 50%.	Nil.
39	41[87.11]	Vintage Motor Cycles of 500 CC and above which are older than 25 years	5%	This facility shall be available on the recommendation/ certification of Ministry of Sports.
41	93.00 & Respective headings	Defence stores, excluding those of the National Logistic Cell.	10%	If imported by the Federal. Govt for the use of Defence Services provided that the goods have not been imported against the foreign exchange allocation of the Defence Department.
42	8517.1220	Fixed wireless terminals	10%	Nil
43	8701.9020 8701.9090	Agricultural tractor	0%	Nil
44	8442.3000, 8442.4000, 8443.1100 8443.1200 8443.3990 8443.1990 8443.9100 8443.3990	Printing machinery and spare parts thereof	0%	If imported by newspaper establishment subject to the following conditions, namely:- (i) the CEO of the importing establishment shall certify that imported items are establishment’s bona fide requirement.(ii) these shall not be sold or otherwise disposed of within next 10 years.
41[44A	3215.1190	Black Ink	10%	If imported by Printing Industry.]
	3215.1990	Colour Ink	10%
	3701.3020	CTP Plates	5%
	4802.5700	Fully sensitized cheque paper weighing 40 g/m2 or more but not more than 150 g/m2	10%
	9612.1010	Red bleed through ribbons for dot matrix printers	10%
	3215.1990	Anti-forgery security printing ink	10%
45	8502.0000	Gas operating generating sets exceeding 1100 KVA	0%	Nil.
46	9506.6980	Shuttlecocks	10%	Nil
48	45[Omitted]
49	Respective headings	24[(i)]Power generation plants imported by WAPDA or PEPCO through its generation companies on temporary basis with a view to subsequent exportation. 24[(ii) Power generation plants imported by KESC on temporary basis with a view to subsequent exportation.]	0%	(i) The importer shall furnish indemnity bond equal to the amount of duty payable at the time of import; (ii) The temporary import shall be for a period of 36 months from the date of its import and the goods so imported shall be re- exported within the stipulated period; (iii) The machinery and equipment shall not be disposed of in Pakistan; (iv) The machinery and equipment shall not be used except for the purpose it has been imported. (v) The said indemnity bond shall be discharged on production of bill of export and other shipping documents as a proof that the said machinery and equipment have been re- exported. ]
Serial number	HS Code.	Description.	Rate of duty. (%)	Conditions of import.
(1)	(2)	(3)	(4)	(5)

8B 52.06 Cotton yarn (other than sewing thread), 0% Nil]

containing less than 85% by weight of cotton,