Exemption form Customs Duty on Import of Specified Items

巴基斯坦 FBR 海关法规 SRO 567(I)/2005（2005-06-06）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REVENUE DIVISION)

***

Islamabad, the 6th June , 2005.

NOTIFICATION

(CUSTOMS)

S.R.O.567(I)/2005.- In exercise of powers conferred by section 19 of the Customs Act, 1969 (IV of

1969), the Federal Government is pleased to exempt the imported goods specified in column (3) of the

1[Tables] below, falling under the HS Codes specified in column (2) of the 1[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 1[those Tables] namely:-

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

furnish all relevant information, as set out in the Annexure to this notification, on line to the Customs

Computerized System (PACCS) assessed through the unique users identifier obtained under section

155d of the Customs Act, 1969, alongwith the password thereof, namely:-

(a) Ministry of Health in case of imported goods specified in 1[Table II];

(b) Ministry of Food, Agriculture and Livestock in case of imported goods specified against

serial numbers 1[74 and 75 of Table I];

(c) Ministry of Industries, Production and Special Initiatives in case of imported goods specified

against serial numbers 1[76 to 79 of Table I];

(d) Pakistan Steel Mill in case of imported goods specified against serial number 1[80 of Table

I];

(e) M/s Pakistan PTA Ltd in case of imported goods specified against serial number 1[81 of

Table I]; and

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

number 1[82 of Table I].

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

the PACCS is operational, and through a normal hard copy in the Collectorates/Custom-stations in

which the PACCS 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.

1. In already computerized Collectorates and Custom-stations where the PACCS 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 PACCS on daily basis, and the data obtained

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

Explanation:-

For the purposes of this clause, where PACCS is not yet operational or where Custom-stations have

not yet been computerized, the certificate in the Annexure shall be provided alongwith the Goods

Declaration in person.

1[TABLE I

S.No. HS Code. Description. Rate of Conditions of import.

duty.

(1) (2) (3) (4) (5)

1. 0102.1010 Live buffaloes. 0% Nil.
2. 0102.1030 Live cows. 0% Nil.
3. 0102.1090 Live camels. 0% Nil.
4. 0104.1000 Live sheep. 0% Nil.
5. 0104.2000 Live goats. 0% Nil.
6. 0201.1000 Halal meet of bovine animals, 0% Nil.

0201.2000 fresh, chilled or frozen.

0201.3000

0202.1000

0202.2000

0202.3000

1. 0204.1000 Halal meet of sheep and goats, 0% Nil.

0204.2100 fresh, chilled or frozen.

0204.2200

0204.2300

0204.3000

0204.4100

0204.4200

0204.4300

0204.5000

1. 0602.9010 Mushroom spawn seeds 0% Nil.

Potatoes.

0701.9000 Cauliflower seeds 0% Nil.

0704.1000 Peas (Pisum sativum) 0% Nil.

0713.1000 Seeds 0% Nil.

Coconut seeds

0801.1910 Pepper seeds 0% Nil.

0904.1190 Red chilly seeds 0% Nil.

0904.2090 0% Nil.

1. 0702.0000 Tomatoes. 0% Nil.
2. 0703.1000 Onions. 0% Nil.
3. 0703.2000 Garlic. 0% Nil.
4. 0713.0000 Pulses. 0% Nil.

1. Edible seeds:

1201.0000 Soya beans. 0% Nil.

1204.0000 Linseed. 0% Nil.

1205.1000 Rape or colza seeds 0% Nil.

1205.9000 Other. 0% Nil.

1206.0000 Sunflower seeds. 0% Nil.

1207.2000 Cotton seeds. 0% Nil.

1207.3000 Castor oil seeds. 0% Nil.

1207.4000 Sesamum seeds. 0% Nil.

1207.5000 Mustard seeds. 0% Nil.

1207.6000 Safflower seeds. 0% Nil.

1207.9900 Other oil seeds. 0% Nil.

1. Seeds for sowing:

5[0602.9010 Mushroom spawn seeds 0% Nil]

0701.1000 Potato seeds. 0% Nil.

5[0704.1000 Cauliflower seeds 0% Nil

0713.1000 Peas(Pisum sativum) seeds 0% Nil

0801.1910 Coconut seeds 0% Nil

0904.1190 Pepper seeds 0% Nil

0904.2090 Red Chilly seeds 0% Nil]

0909.0000 Seeds of anise, badian, feenel, 0% Nil.

coriander, cumin, caraway and

juniper berries.

1005.1000 Maize(corn)seeds. 0% Nil.

1007.0000 Grain sorghum. 0% Nil.

1008.3000 Canary seeds. 0% Nil.

1201.0000 Soya beans. 0% Nil.

1204.0000 Linseed. 0% Nil.

1205.0000 Rape or colza seeds. 0% Nil.

1206.0000 Sunflower seeds. 0% Nil.

1207.2000 Cotton seeds. 0% Nil.

1207.3000 Castor oil seeds. 0% Nil.

1207.4000 Sesamum seeds. 0% Nil.

1207.5000 Mustard seeds. 0% Nil.

1207.6000 Safflower seeds. 0% Nil.

1207.9900 Other oil seeds. 0% Nil.

1209.0000 Seeds, fruit and spores, of a 0% Nil.

kind used for sowing.

5[1212.1000 Locust bean seeds 0% Nil.]

1. 1701.1100 Raw cane sugar. 0% Nil.

1701.1200 Raw beat sugar.

1. 1701.9910 White crystalline cane sugar. 0% Nil.

White crystalline beat sugar.

1701.9920

4[16A. 2523.2900 Portland cement 0% Nil]

6.[16B 2309.9000 Choline Chloride (feed 5% If imported by Poultry

grade) Industry.”

8[16C] 2523.1000 Cement clinkers 0% Nil]

13[16D 2711.1100 Liquefied natural Gas (LNG) 0% Nil]

1. 2905.3100 Ethylene glycol (Ethanediol) 0% Nil.

(MEG).

1. 2916.1400 Esters of methacrylic acid. 0% Nil.
2. 2916.1900 Malic acid, AZDN (2- 0% Nil.

AZOBIS) Isobutyronitrile

99% Min).

1. 2924.1100 AMPS (Acrylamido methyl 0% Nil.

propane sulphonic acid).

1. 2926.1000 Acrylonitrile. 0% Nil.
2. 3102.1000 Urea, wheather or not in 0% Nil.

aqueous solution.

1. 3201.2000 Wattle extract. 0% Nil.
2. 3204.1300 Basic dyes including Maxilon 0% Nil.

dyes, and preparations based

thereon.

1. 3204.1510 Indigo blue . 0% Nil.

2[25A. 3207.4010 Glass Frit 0% Nil.]

1. 3403.9920 Spin finish oil. 0% Nil.

1. 3808.1050 Insecticides/Pesticides put up 5% Nil.

in retail packing for use in

agriculture

1. 3919.1010 Insulation tape, double sided . 0% Nil.
2. 4001.1000 Natural rubber latex, whether 0% Nil.

or not prevulcanised.

1. 4002.1100 Styrene-butadiene rubber 0% Nil.

(SBR), carboxylated styrene-

butadiene rubber (XSBR);

Latex.

3[30A. 4013.1010 Tubes of tyres of trucks and 5% Mil.]

buses

1. 4101.0000 Raw hides and skins of bovine 0% Nil.

(including buffalo) and equine

animals.

1. 4102.0000 Raw skins of sheep or lambs. 0% Nil.
2. 4103.0000 Other raw hides and skins 0% Nil.

(other than of swine, HS Code

4103.3000).

1. 4104.0000 Tanned or crust hides and 0% Nil.

skins of bovine(including

buffalo) or equine animals.

1. 4105.1000 Tanned or crust skins of sheep 0% Nil.

4105.3000 or lamb, in the wet or dry state

(including wet - blue) .

1. 4106.0000 Tanned or crust hides and 0% Nil.

skins of other animals (other

than of swine, HS Codes

4106.3100, 4106.3200).

1. 4107.0000 Leather further prepared after 0% Nil.

tanning or crusting, including

parchment- dressed leather, of

bovine (including buffalo) or

equine animals, without hair-

on, whether or not split, other

than leather of heading 41.14.

1. 4112.0000 Leather further prepared after 0% Nil.

tanning or crusting, including

parchment- dressed leather, of

sheep or lamb, without wool

on, whether or not split, other

than leather of heading 41.14.

1. 4113.0000 Leather further prepared after 0% Nil.

tanning or crusting, including

parchment- dressed leather, of

other animals, without wool

or hair-on, whether or not

split, other than leather of

heading 41.14. (other than of

swine, HS Codes 4113.2000).

1. 4302.1300 Leather shearling - finished 0% Nil.

leather with wool.

1. 4303.9000 Articles of apperel and 0% Nil.

clothing accessories of fur

skin.

42. 4304.0000 Artificial fur and articles 0% Nil.

thereof.

1. 4403.0000 Wood in rough, whether or 0% Nil.

not stripped of bark or

sapwood, or roughly squared.

1. 4407.0000 Wood sawn or chipped 0% Nil.

lengthwise, sliced or peeled,

or whether or not planned,

sanded or end jointed, of a

thickness exceeding 6mm.

1. 4821.1000 Printed lables of paper. 0% Nil.
2. 4901.9100 Books, magazines, journals, 0% Nil.

4901.9900 newspapers, brochures,

4901.9990 catalogues, leaflets and

4902.1090 similar printed matter.

4902.9090

4903.0000

1. 5005.0000 Yarn spun from silk waste, 0% Nil.

not put up for retail sale.

1. 5101.0000 Raw wool. 0% Nil.

5105.1000

5105.2100

5105.2900

1. 5201.0000 Raw cotton. 0% Nil.
2. 5402.4910 Elastomeric yarn mainly 0% Nil.

composed of polyurethane

(like spandex and lycra

excluding other poly-urethane

yarn).

1. 5806.4000 Fabrics consisting of warp 0% Nil.

without weft assembled by

means of an adhesive.

1. 6301.4000 Blankets (acrylic) 15% Nil.
2. 7102.1000 Diamonds. 0% Nil.

7102.3100

1. 7103.1000 Rough gemstones. 0% Nil.
2. 7204.1010 Waste and scrap of cast iron. 0% Nil.

7204.1090

1. 7204.2100 Waste and scrap of alloy steel. 0% Nil.

7204.2900

7204.3000

1. 7204.4100 Other waste and scrap, 0% Nil.

turnings, shavings, chips,

milling waste saw dust,

fillings, trimmings and

stampings, whether or not in

bundles.

1. 7204.4910 Other re-rollable and re- 0% Nil.

7204.4990 meltable scrap.

7204.5000

1. 7219.9000 Flat rolled products of 0% Nil.

stainless steel, of a width of

600 mm or more.

1. 7326.1920 Forgings of surgical and 0% Nil.

dental instruments.

1. 8471.0000 Processor, motherboard, hard 0% Nil.

drive, CD rom drive, floppy

disk drive, key board, mouse,

flash drive,RAM, VGA Card

and built in modem.

1. 8501.0000 Submercible motors of 10% Nil.

stainless steel machine.

1. 8501.0000 A C clutch motors for 5% Nil.

industrial sewing machines

1. 8507.2000 Sealed lead acid batteries, 10% Nil.

used in telephone exchanges.

1. 8524.9990 Digital Quran 0% Nil.
2. 8525.2010 Mobile phones. 0% Nil.
3. 8525.2090 Vehicle tracking system. 5% Nil.
4. 8700.0000 Ambulances. 30% Nil.

2[68A. 8704.1090 Other 5% Nil.

Dumpers of 320 HP and

above.

11[68AA 8704.2290 On Highway Dump Trucks of 5% If imported by Construction

8704.2390 320 HP and above. Companies subject to the following

conditions, namely:-

(i) These shall be registered as on

highway dump trucks and shall be used

exclusively for the construction

purpose.

(ii) Registration details shall be

furnished to the Collector of Customs

within three months of the clearance.

(iii) 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”.]

68B 8706.0000 Chassis fitted with engines, The rate Nil.]

for the motor vehicles of appli-

headings 87.01 to 87.05. cable to

the

vehicles

of which

they

formed

parts, but

not

exceed-

ing 50%.

1. 8908.0000 Vessels and other floating 0% Nil.

structures for breaking up.

1. 9019.2010 Oxygenator with accessories. 0% Nil.
2. 9506.9910 Bladders and covers of 0% Nil.

inflattable balls.

1. 9606.2910 Studs. 0% Nil.
2. 0800.0000 Fresh and dry fruits. 5% Of Afghanistan origin and imported

from Afghanistan.

1. 12[Omitted]
2. 1101.0010 Wheat flour. 0% Subject to certification by the Ministry

of Food, Agriculture and Livestock.

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

agents. recognized by the Ministry of

Industries.

1. 2809.2010 Phosphoric acid. 0% If imported by the Phosphatic Fertilizer

Industry, notified by the Ministry of

Industries.

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

metric count. blanket manufacturers.

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

exceeding 0.2 mm. Units.]

1. 2601.1100 Iron ores non-agglomerated. 0% If imported by the Pakistan Steel Mills.

2602.0000 Manganese ores and

concentrates, including

ferruginous manganese ores

and concentrates with a

manganese content of 20% or

more, calculated on the dry

weight.

2701.1200 Bituminous coal.

2701.1900 Other coals.

1. 2902.4300 Paraxylene Acetic acid. 0% If imported by M/s Pakistan PTA

2915.2100 Limited for the manufacture of pure

terephthalic acid (PTA) till the 30th

June, 2008.

7[ 81A. 7326.9090 Camera Stands 5% If imported by a member of

Pakistan Film Producers

Association (PFPA) 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

for the purposes of bonafide use

of such imported goods,

exclusively by the importing

member of the PFPA.".]

81B. 8716.8000 Camera Trolley 5%

81C. 8716.8000 Camera Dolly 5%

81D. 8521.9090 Sound recording (channel 5%

mixers and cables, record,

play and erase heads)

81E. 8523.1100 Magnetic tapes 5%

81F. 8518.1090 Mikes (Newman, Akg) 5%

microphones

81G. 8528.3090 Projector 35mm with 5%

Xenon lamps

81H. 8539.2990 Photographic and HMI 5%

bulbs

81I. 8520.9090 AVID editing 5%

81J. 6704.1100 Wigs etc. 5%

81K. 8520.9090 Fully dolby/stereo system 5%

81L. 8518.2100 Cinema speaker and 5%

sound system

81M. 8521.9090 Sub-titling machine 5%

8528.3090

81N. 8528.3090 Film projectors 35mm 5%

with sound heads and

sound readers

81O. 8539.4100 Xenon arc lamps with 5%

rectifiers/power ratings

81P. 8539.2990 Xenon bulbs 2000 watts 5%

to 4000 watts

81Q. 8518.5000 Power amplifiers of 5%

different power ratings

81R. 8518.2100 Loud speakers low 5%

frequency & sub woofers

81S. 8518.2100 High frequency driver 5%

units, used in conjunction

low frequency speakers

81T. 8520.9090 Analogue audio 5%

processors

81U. 8520.9090 Digital audio processors 5%

for DTS, with CD room

drivers

81V. 8520.9090 Digital audio processor 5%

81W. 8545.1900 Cinema Arc carbons 5%

1. 8407.1000 Aircraft engines, aeroplanes 0% If imported by commercial airlines.

8802.2000 and other aircrafts.

8802.3000

8802.4000

1. 9300.0000 Defence stores, excluding 10% If imported by the Federal Government

those of the National Logistic for the use of Defence Services

Cell. provided that the goods have not been

imported against the foreign exchange

allocation of the Defence Department.

1. 8901.1000 Ships and other floating crafts 0% The exemption shall be available up to

8901.2000 including tugs, dredgers, the year 2020, subject to the condition

8901.3000 survey vessels and other that the ships and crafts are used for

8901.9000 specialized crafts purchased or the purpose for which they were

8902.0000 bare-boat chartered by a procured, and in case such ships and

8904.0000 Pakistani entity and flying crafts are used for demolition purposes,

8905.1000 Pakistani flag. full customs duties and other charges

8905.2000 applicable to ships and crafts

8905.9000 purchased for demolition purposes

8906.1000 shall be chargeable.

8906.9000

8907.9000

TABLE II

PHARMACEUTICAL PACKING AND RAW MATERIALS, IF APPROVED BY THE MINISTRY

OF HEALTH FOR IN-HOUSE USE IN THE MANUFACTURE OF SPECIFIED

PHARMACEUTICAL SUBSTANCES.

S.No. HS Code. Description. Rate of duty.

(1) (2) (3) (4)

1. 1104.2900 Worked grains of other cereals. (Pharmaceutical grade). 10%
2. 1108.1200 Sterillisable maize (corn) starch (Pharmaceutical grade). 10%
3. 1301.2000 Gum benjamin BP (Pharmaceutical grade). 10%
4. 1301.9090 (i) Balsam, Tolu BP/USP. 10%

(ii) Gum acacia powder BP .

(iii)Gumbenzoin, Styrax, Tragacanth,

Xanthan(Pharmaceutical grades).

1. 1302.1900 Other vegetable saps and extracts (Pharmaceutical grade). 10%
2. 1302.3900 Other mucilages and thickners (Pharmaceutical grade). 10%
3. 1404.9090 (i) Rhubarb leaves or roots. 10%

(ii) Valerine roots(Pharmaceutical grades).

1. 1513.2900 Refined palm kernel or babassu oil (Pharmaceutical grade). 10%
2. 1515.1900 Other fixed vegetable fats and oils (Pharmaceutical grade). 10%
3. 1515.3000 Castor oil (Pharmaceutical grade). 10%
4. 1516.2010 Vegetable fats and oils (Pharmaceutical grade). 10%

1516.2020

1. 1521.9090 (i) Casein formaldehyde (Pharmaceutical grade). 10%

(ii) Spermaceti.

1. 1702.3000 9[(i) Dextrate(Pharmaceutical grade). 10%

(ii) Dextrose (injectable grade and pharmaceutical grade)]

1. 1901.9010 Malt extract (Pharmaceutical grade). 10%
2. 2207.1000 Ethyl alcohal. 10%
3. 2501.0090 (i) Sodium chloride (NaCl). 5%

(ii) Sodium chloride (injectable grade) (Pharmaceutical

grades).

1. 2526.2000 Talc (Pharmaceutical grade). 10%
2. 2707.9990 Oils and other products of the distillation of high 10%

temperature coal tar (Pharmaceutical grade).

1. 2710.1995 Liquid paraffin (Pharmaceutical grade). 5%
2. 2710.9900 Plastibase(Pharmaceutical grade). 10%
3. 2712.9000 Paraffin hard (Pharmaceutical grade). 10%
4. 2712.9090 Microcrystalline petroleum wax, ozokerite, lignite wax, 10%

peat wax and other mineral waxes (Pharmaceutical grade).

1. 2801.2000 Iodine(Pharmaceutical grade). 5%
2. 2810.0020 Boric acid(Pharmaceutical grade). 5%
3. 2812.9000 Phosphorous pentachloride(Pharmaceutical grade). 5%
4. 2815.1100 (i) Sodium hydroxide. 5%

(ii) Sodium hydroxide solid or aqueous

solution(Pharmaceutical grades).

1. 2833.1100 Disodium sulphate (Pharmaceutical grade). 5%
2. 2833.1900 Sodium sulphate anhydrous(Pharmaceutical grade). 5%
3. 2836.3000 Sodium hydrogen carbonate (sodium bicarbonate) 10%

(Pharmaceutical grade).

1. 2841.3000 Sodium dichromate (Pharmaceutical grade). 5%
2. 2905.4400 Dglucitol (Sorbitol) (Pharmaceutical grade). 10%
3. 2914.1100 Acetone (Pharmaceutical grade). 5%
4. 2915.1100 Formic acid(Pharmaceutical grade). 5%
5. 2915.2100 Acetic acid. 5%
6. 2915.2400 Acetic anhydride (Pharmaceutical grade). 5%
7. 2915.3100 Ethyl acetate (Pharmaceutical grade). 5%
8. 2915.7010 Stearic acid (Pharmaceutical grade). 5%
9. 2915.9000 Other saturated acyclic mono-carboxylic acids and their 5%

anhydrides, halides, peroxides and peroxyacids; their

helogenerated, sulphonated, nitrated or nitrosated derivates

(Pharmaceutical grade).

1. 2917.3100 (i) Butyl phthalate . 10%

(ii) Dibutylphthalate (Pharmaceutical grades).

1. 2918.2900 Hydroxy benzoic acid (Pharmaceutical grade). 5%
2. 2932.9990 Other hetrocyclic compounds with oxygen hetero-atoms 5