Updated: Monday March 30, 2015/AlEthnien Jamada El Thaniah 10, 1436/Somavara Chaitra 09, 1937, at 05:43:07 PM

The Finance Act, 2014 (along-with Bill, 2014)

to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2014, and to amend and enact certain laws

WHEREAS it is expedient to make provisions to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2014, and to amend certain laws for the purposes hereinafter appearing;

It is hereby enacted as follows:-

1. Short title, extent and commencement. ─ (1) This Act may be called the Finance Act, 2014.

(2) It extends to the whole of Pakistan.

(3) It shall, unless otherwise provided, come into force on the first day of July, 2014.

2. Amendments of Act IV of 1969. ─ In the Customs Act, 1969 (IV of 1969), the following further amendments shall be made, namely:-

(1) in section 2,-

(a) for clause (k), the following shall be substituted, namely:-

“(k) “customs-station” means any customs-station, customs- airport, an inland river port, land customs-station or any place declared as such under section 9;”; and

(b) clause (m) shall be omitted;

(2) in section 7, for the word “Central”, the word “Federal” shall be substituted;

(3) in section 18, after sub-section (1), the following new sub-section shall be inserted, namely:-

“(1A) Notwithstanding anything contained in sub-section (1), customs duties shall be levied at such rates on import of goods or class of goods as are prescribed in the Fifth Schedule, subject to such conditions, limitations and restrictions as prescribed therein.”;

(4) in section 18A, for the words, figures and brackets “Central Excises and Salt Act, 1944 (I of 1944)”, the words and figures “the Federal Excise Act, 2005” shall be substituted;

(5) in section 25,-

(a) in sub-section (5), clause (d) shall be omitted; and

(b) in sub-section (6),-

(i) for the comma, occurring for eighth time, the word “and” shall be substituted; and

(ii) the word, letter and brackets “and (d)” shall be omitted;

(6) in section 32, in sub-sections (2), (3) and (3A), after the word “duty”, the comma and word “, taxes” shall be inserted;

(7) in section 80, in sub-section (3), after the word “duty”, the comma and the words “, taxes and other charges levied thereon” shall be added;

(8) in section 81, in sub-section (1),-

(a) in the first proviso, after the word “duty”, the comma and words “, taxes and other charges” shall be inserted; and

(b) in the second proviso, for the word “tax”, the words “taxes and other charges” shall be substituted;

(9) in section 185B, for clause (a), the following shall be substituted, namely:-

“(a) no court other than the Special Judge having jurisdiction shall try an offence punishable under this Act, except the offences relating to narcotics and narcotic substances which shall be tried by the Special Courts established under the Control of Narcotics Substances Act, 1997 (XXV of 1997);”;

(10) in section 194, in sub-section (3),-

(a) for the words “Customs and Excise Group”, the words “Pakistan Customs Service” shall be substituted; and

(b) for the word “five”, the word “three” shall be substituted;

(11) the amendments set out in the First Schedule to this Act shall be made in the First Schedule to the Customs Act, 1969 (IV of 1969); and

(12) the provisions in the Second Schedule to this Act shall be added as the Fifth Schedule to the Customs Act, 1969 (IV of 1969).

3. Amendments of the Sales Tax Act, 1990.─ In the Sales Tax Act, 1990 the following further amendments shall be made, namely:-

(1) in section 2, in clause (27), for the semicolon at the end a colon shall be substituted, and thereafter the following proviso shall be added, namely:-

“Provided that the Board may through a general order specify zones or areas for the purpose of determination of highest retail price for any brand or variety of goods;”;

(2) in section 3,–

(i) in sub-section (2),–

(a) in clause (a), in the proviso, the word “and”, at the end, shall be omitted; and

(b) after clause (a), amended as aforesaid, the following new clause (aa) shall be inserted, namely:-

“(aa) goods specified in the Eighth Schedule shall be charged to tax at such rates and subject to such conditions and limitations as specified therein; and”;

(ii) after sub-section (3A), the following new sub-section shall be inserted, namely:─

“(3B) Notwithstanding anything contained in sub- sections (1) and (3), sales tax on the import and supply of the goods specified in the Ninth Schedule to this Act shall be charged, collected and paid at the rates, in the manner, at the time, and subject to the procedure and conditions as specified therein or as may be prescribed, and the liability to charge, collect and pay the tax shall be on the persons specified therein.”;

(iii) for sub-section (8), the following shall be substituted, namely:- “(8) Notwithstanding anything contained in any law or notification made thereunder, in case of supply of natural gas to CNG stations, the Gas Transmission and Distribution Company shall charge sales tax from the CNG stations at the rate of seventeen per cent of the value of supply to the CNG consumers, as notified by the Board from time to time, but excluding the amount of tax, as provided in clause (46) of section 2.”;

(iv) after sub-section (8), substituted as aforesaid, the following new sub-section shall be added, namely:-

“(9) Notwithstanding anything contained in sub-section (1), tax shall be charged from retailers through their monthly electricity bills, at the rate of five per cent where the monthly bill amount does not exceed rupees twenty thousand and at the rate of seven and half per cent where the monthly bill amount exceeds the aforesaid amount, subject to the exclusions, procedure, restrictions and limitations as prescribed in Chapter II of the Sales Tax Special Procedure Rules, 2007:

Provided that the tax under this sub-section shall be in addition to the tax payable on supply of electricity under sub- sections (1), (1A) and (5).”;

(3) in section 3B, for sub-section (2), the following shall be substituted and shall be deemed to have been always so substituted, namely:-

“(2) Notwithstanding anything contained in any law or judgment of a court, including the Supreme Court and a High Court, any amount payable to the Federal Government under sub-section (1) shall be deemed to be an arrear of tax or charge payable under this Act and shall be recoverable accordingly and any claim for refund in respect of such amount shall neither be admissible to the registered person nor payable to any court of law or to any person under direction of the court.”;

(4) in section 4, in clause (d), for the words “zero-rated goods”, the words “goods supplied at reduced rate of sales tax” shall be substituted;

(5) in section 7,–

(i) in sub-section (1),–

(a) for the word “section”, occurring for the first time, the words and figure “sections 8 and” shall be substituted;

(b) after the words “output tax”, occurring for the first time, the commas, words, brackets and figures “, excluding the amount of further tax under sub-section (1A) of section 3,” shall be inserted;

(ii) in sub-section (2), after clause (iii), the following new clause shall be inserted, namely:–

“(iiia) the goods and services against which input tax is claimed are,–

(a) imported or purchased for the purpose of sale or re-sale by the registered person on payment of tax;

(b) used directly as raw material, ingredient, part, component or packing material by the registered person in the manufacture or production of taxable goods;

(c) electricity, natural gas and other fuel consumed directly by the registered person in his declared business premises for the manufacture, production or supply of taxable goods; or

(d) plant, machinery and equipment used by the registered person in his declared business premises for the manufacture, production or supply of taxable goods.”;

(6) in section 8, in sub-section (1),–

(i) in clause (d), the word “and”, at the end, shall be omitted;

(ii) after clause (e), for full stop at the end a semicolon shall be substituted and thereafter the following new clauses shall be added, namely:-

“(f) goods and services not related to the taxable supplies made by the registered person;

(g) goods and services acquired for personal or non-business consumption;

(h) goods used in, or permanently attached to, immoveable property, such as building and construction materials, paints, electrical and sanitary fittings, pipes, wires and cables, but excluding such goods acquired for sale or re- sale or for direct use in the production or manufacture of taxable goods; and

(i) vehicles falling in Chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969), parts of such vehicles, electrical and gas appliances, furniture, furnishings, office equipment (excluding electronic cash registers), but excluding such goods acquired for sale or re-sale.”;

(7) in section 40B, after the proviso, the following explanation shall be added, namely:–

“Explanation.– For the removal of doubt, it is declared that the powers of the Board, Chief Commissioner and Commissioner under this section are independent of the provisions of section 40.”;

(8) after section 50A, the following new section shall be inserted, namely:– “50B. Electronic scrutiny and intimation.– (1) The Board may

implement a computerized system for the purpose of automated scrutiny, analysis and cross-matching of returns and other available

data relating to registered persons and to electronically send intimations to such registered persons about any issue detected by the system.

(2) The intimation sent by the computerized system under sub-section (1) shall be in the nature of an advice or advance notice, aimed at allowing the registered person to clarify the issue, rectify any mistake or take other corrective action before any legal or penal action is initiated.

(3) The computerized system shall keep record of the issues detected, intimations sent, responses received and actions taken, and shall present such information to the officer of Inland Revenue and to the Board in the prescribed manner.

(4) The Board may prescribe procedures and specifications for the smooth and efficient operation of the computerized system.”;

(9) in the Fifth Schedule, in column (1), after Serial No. 8 and entries relating thereto in column (2), the following new serial numbers and entries relating thereto shall be added, namely:-

“9.

Goods exempted under section 13, if exported by a manufacturer who makes local supplies of both taxable and exempt goods.

10.

Petroleum Crude Oil (PCT heading 2709.0000).

11.

Raw materials, components, sub-components and parts, if imported or purchased locally for use in the manufacturing of

such plant and machinery as is chargeable to sales tax at the rate of zero percent, subject to the condition that the importer or purchaser of such goods holds a valid sales tax registration showing his registration category as “manufacturer”; and in case of import, all the conditions, restrictions, limitations and procedures as are imposed by Notification under section 19 of the Customs Act, 1969 (IV of 1969), shall apply.

12. The following goods and the raw materials, packing materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of the said goods, subject to the conditions, limitations and restrictions as specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007:–

(i) Colors in sets (PCT heading 3213.1000)

(ii) Writing, drawing and marking inks (PCT heading3215.9010 and 3215.9090)

(iii) Erasers (PCT heading 4016.9210 and 4016.9290)

(iv) Exercise books (PCT heading 4820.2000)

(v) Pencil sharpeners (PCT heading 8214.1000)

(vi) Geometry boxes (PCT heading 9017.2000)

(vii) Pens, ball pens, markers and porous tipped pens(PCT

heading 96.08)

(viii) Pencils including color pencils (PCT heading 96.09)

(ix) Milk including flavored milk (PCT heading 04.01 and 0402.9900)

(x) Yogurt (PCT heading 0403.1000)

(xi) Cheese (PCT heading 0406.1010)

(xii) Butter (PCT heading 0405.1000)

(xiii) Cream (PCT heading 04.01 and 04.02)

(xiv) Desi ghee (PCT heading 0405.9000)

(xv) Whey (PCT heading 04.04)

(xvi) Milk and cream, concentrated and added sugar or other sweetening matter (PCT heading 0402.1000)

(xvii) Preparations for infant use put up for retail sale (PCT heading 1901.1000)

(xviii) Fat filled milk (PCT heading 1901.9090)

(xix) Bicycles (PCT heading 87.12).”;

(10) in the Sixth Schedule,–

(i) in Table-1, in column (1),–

(a) against serial number 24, in column (3), after the figure and comma, “1510.0000,” the figure and comma “1511.1000,” shall be inserted; and

(b) against S. No. 59, in column (2) after the word, “solution” , the comma and words “, cochlear implants system”, and in column (3), after the figure “99.25”, the comma and figure “, 99.37” shall respectively be inserted; and

(c)

“72

Uncooked poultry meat

02.07

73

Milk and cream

04.01 and

04.02

74

Flavored milk

0402.9900

and 22.02

75

Yogurt

0403.1000

76

Whey

04.04

77

Butter

0405.1000

78

Desi ghee

0405.9000

79

Cheese

0406.1010

80

Processed cheese not grated or

powdered

0406.3000

81

Cotton seed

1207.2000

82

Frozen, prepared or preserved

sausages and similar products of poultry meat or meat offal

1601.0000

after serial number 71 and the entries relating thereto in columns (2) and (3), the following new serial numbers and entries relating thereto shall be added, namely:-

83	Meat and similar products of prepared frozen or preserved meat or meat offal of all types including poultry meat and fish	1602.3200, 1602.3900, 1602.5000, 1604.1100, 1604.1200, 1604.1300, 1604.1400, 1604.1500, 1604.1600, 1604.1900, 1604.2010, 1604.2020, 1604.2090, 1604.3000
84	Preparations for infant use, put up for retail sale	1901.1000
85	Fat filled milk	1901.9090
86	Colours in sets (Poster colours)	3213.1000
87	Writing, drawing and marking inks	3215.9010 and 3215.9090
88	Erasers	4016.9210

and 4016.9290
89	Exercise books	4820.2000
90	Pencil sharpeners	8214.1000
91	Energy saver lamps	8539.3910
92	Sewing machines of the household type	8452.1010 and 8452.1090
93	Bicycles	87.12
94	Wheelchairs	8713.1000 and 8713.9000
95	Vessels for breaking up	89.08
96	Other drawing, marking out or mathematical calculating instruments (geometry box)	9017.2000
97	Pens and ball pens	96.08
98	Pencils including colour pencils	96.09
99	Compost (non-chemical fertilizer) produced and supplied locally	Respective headings
100	Construction materials to Gawadar Export Processing Zone’s investors and to Export Processing Zone	Respective headings

Gawadar for development of

Zone’s infrastructure.

101

Raw and pickled hides and skins, wet blue hides and skins, finished leather, and accessories, components and trimmings, if imported by a registered leather goods manufacturer, for the manufacture of goods wholly for export, provided that conditions, procedures and restrictions laid down in rules 264 to 278 of the Customs Rules, 2001 are duly

fulfilled and complied with.

Respective headings

102

Machinery, equipment and materials imported either for exclusive use within the limits of Export Processing Zone or for making exports therefrom, and goods imported for warehousing purpose in Export Processing Zone, subject to the conditions that

such machinery, equipment,

Respective headings

materials and goods are imported by investors of Export Processing Zones, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969) and rules made thereunder shall

mutatis mutandis, apply.

103

Import and supply thereof, up to the year 2020, of ships of gross tonnage of less than 15 LDT and all floating crafts including tugs, dredgers, survey vessels and other specialized crafts purchased or bare-boat chartered by a Pakistan entity and flying the Pakistan flag, except ships or crafts acquired for demolition purposes or are designed or adapted for use for recreation or pleasure purposes, subject to the condition that such ships or crafts are used only for the

purpose for which they were

Respective headings

procured, and in case such ships or crafts are used for demolition purposes within a period of five years of their acquisition, sales tax applicable to such ships purchased for demolition purposes shall be

chargeable.

104

Substances registered as drugs under the Drugs Act, 1976 (XXXI of 1976) and medicaments as are classifiable under Chapter 30 of the First Schedule to the Customs Act, 1969 (IV of 1969) except the following, even if medicated or medicinal in nature, namely:-

(a) filled infusion solution bags imported with or without infusion given sets;

(b) scrubs, detergents and washing preparations;

(d) adhesive plaster;

(e) surgical tapes;

Respective headings

(f) liquid paraffin; (g) disinfectants; and (h) cosmetics and toilet preparations.
105	Raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products, provided that in case of import, only such raw materials shall be entitled to exemption which are liable to customs duty not exceeding ten per cent advalorem, either under the First Schedule to the Customs Act, 1969 (IV of 1969) or under a notification issued under section 19 thereof.	Respective headings
106	Import of Halal edible offal of bovine animals.	0206.1000, 0206.2000, 0206.8000 and 0206.9000
107	Import and supply of iodized salt

bearing brand names and

trademarks whether or not sold in retail packing.

108

Components or sub-components of energy saver lamps, namely:-

(a) Electronic Circuit

(b) Plastic Caps (Upper and Lower)

(d) Tungsten Filaments

(e) Lead-in-wire

(f) Fluorescent Powder (Tri Band Phospher)

(g) Adhesive Additive

(h) Al-Oxide Suspension

(i) Capping Cement

(j) Stamp Pad Ink

(k) Gutter for Suspension

8539.9040

3206.5010

3824.9099

3214.1050

3215.9010

2850.0000

109

Goods imported temporarily with a view to subsequent exportation, as concurred by the Board, including passenger service item, provision and stores of Pakistani

Airlines.

Respective headings

110

The following items with dedicated use of renewable source of energy like solar and wind, subject to certification by the Alternative Energy Development Board (AEDB), Islamabad:-

(a) Solar PV panels;

(b) LVD induction lamps;

(d) Wind turbines including alternators and mast;

(e) Solar torches;

(f) Lanterns and related instruments;

(g) PV modules along with related components, including invertors, charge controllers

and batteries.

8541.5000

8539.3990

9405.1090

8502.3100

8513.1040

8513.1090

8541.4000,

8504.4090,

9032.8990

and 8507.0000

111

White crystalline sugar

1701.9910

and

1701.9920

112

Following cardiology/cardiac

surgery, neurovascular, electrophysiology, endosurgery, endoscopy, oncology, urology, gynaecology, disposables and other equipment:-

A. ANGIOPLASTY PRODUCTS

1. Coronary Artery Stents

2. Drugs Eluting Coronary Artery Stents

3. Coronary Artery Dilatation Catheters (Balloons)

4. PTCA Guide Wire

5. PTCA Guiding Catheters

6. Inflation Devices/Priority Packs

B. ANGIOGRAPHY PRODUCTS

1. Angiography

Respective headings

Catheters

2. Sheaths

3. Guide Wires

4. Contrast Lines

5. Pressure Lines

6. Mannifolds

C. CONTRAST MEDIA FOR ANGIOGRAPHY/ ANGIOPLASTY

1. Angiography Accessories

2. ASD Closure Devices

3. ASD Delivery Systems

4. VSD Closure Devices

5. VSD Delivery System

6. Guide Wires

7. Sizing Balloons

8. Sizing Plates

9. PDA Closure Devices

10. PDA Delivery system

D. TEMPORARY PACEMAKERS (with leads,

connectors and accessories)

E. PERMANENT PACEMAKER (with leads, connectors and accessories)

F. HEART FAILURE DEVICES (with leads, connectors and accessories)

G. IMPLANTABLE CARDIOVERTES (with leads, connectors and accessories)

H. CARDIAC ELECTROPHYSIOLOGY PRODUCTS

1. Electrophysiology catheters

2. Electrophysiology cables

3. Electrophysiology connectors

I. LEAR CARDIOLOGY PRODUCTS

1. Radioactive isotopes

2. Cold kits (Cardioloite

MAA, DTPA etc)

J. CARDIAC SURGERY PRODUCTS

1. Oxygenators

2. Cannulas

3. Prosthetic Heart Valves

4. Luminal Shunts for heart surgery

5. Artificial limbs and appliances

K. EQUIPMENT

1. Cardiac Angiography Machine

2. Echocardiography Machines

3. ETT Machines

4. Gamma Camera for Nuclear cardiology studies

L. PERIPHERAL INTERVENTIONS EQUIPMENT Disposables and other equipment

for peripheral interventions including stents (including carotid and wall stents), balloons, sheaths, catheters, guide wires, filter wires coils, needles, valves (including rotating homeostatic valves), connecting cables, inflation devices

adaptors.

113 High Efficiency Irrigation Equipment.

(If used for agriculture sector)

1) Submersibl

75 lbs and head 1

e pumps (up to 8413.7010

50 meters)

2) Sprinklers including high 8424.8100 and low pressure (center pivotal) 8424.2010 system, conventional sprinkler

equipment, water reel traveling sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler

system.

3) Air release valves, pressure 8481.1000,

gauges, water meters, back flow 8481.3000, preventers, and automatic 9026.2000,

	controllers.	9032.8990
114	Green House Farming and Other Green House Equipment. (If used for agriculture sector)
	1) Tunnel farming equipment.	8430.3100, 8430.3900
	2) Green houses (prefabricated).	9406.0010
115 .	Plant, machinery and equipment imported for setting up fruit processing and preservation units in Gilgit-Baltistan, Balochistan Province and Malakand Division subject to the same conditions and procedure as are applicable for import of such plant, machinery and equipment under the Customs Act, 1969 (IV of 1969).	Respective headings
116 .	Plant, machinery and equipment imported for setting up industries in FATA subject to the same conditions and procedure as are applicable for import of such plant,	Respective headings.”;

machinery and equipment under the Customs Act, 1969 (IV of 1969).

(ii) in Table-2, in column (1),–

(a) against serial number 3, for the entry in column (2), the following shall be substituted, namely:-

“Supplies made by cottage industry.”;

(b)

“13

Reclaimed lead, if supplied to recognized manufacturers

of lead batteries

Respective headings

14

Waste paper

Respective

headings

15

(a)             Sprinkler Equipment

(b)             Drip Equipment

(c)              Spray Pumps and nozzles

Respective headings

16

Raw     cotton     and     ginned

cotton

Respective

headings.”; and

after the already omitted serial number 12, the following new serial numbers and entries relating thereto shall be added, namely:-

(iii) after Table-2, amended as aforesaid, the following new Table shall be added, namely:-

“Table-3

The plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be exempt from the whole of sales tax, subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:-

(i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Board 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, 13, and 15 of the Annexure; and for such machinery, equipment and other capital goods imported as plant for setting up of a new industrial units 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;

(ii) except for S. No. 9 and 14 of the Annexure, 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 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 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 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, layout plan and drawings:

Explanation.- For the purpose of Table-3, 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 equipment, instruments for testing, research and development, quality control, pollution control and the like; or

(b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, dairy and poultry industry.

ANNEXURE

Description

PCT

heading

Conditions

(1)

(2)

(3)

(4)

Machinery and equipment for initial installation,

balancing, modernization,

Respective Headings

Nil

replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting.

2. Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:-

A. Medical Equipment.

1) Dentist chairs 9402.1010

Locally manufactured goods of description as specified in column (2) and pre-fabricated buildings can also be imported upon fulfillment of the following conditions, namely:- (a) The project requirement shall be approved by the Board of Investment (BOI). The authorized officer of BOI shall

2) Medical surgical dental or veterinary furniture

9402.9090

certify the item wise requirement of the project in the

3) Operating Table. 9402.9010

4) Operating Lights. 9018.9090

prescribed format and manner as per Annex-B and shall

5) Emergency Operating Lights.

6) Hospital Beds with mechanical fittings

9405.4090

9402.9020

furnish all relevant information Online to Pakistan Customs Computerized System against a specific user ID and password

7) Gymnasium equipment.	9506.9100	obtained under Section 155D of
8) Cooling Cabinet.	8418.5000	the Customs Act, 1969 (IV of
9) Refrigerated Liquid	3824.9099	1969);
Bath.
		(b) the exception shall be
10) Contrast Media	3822.0000
		available on one time basis for
Injections (for use in
		setting up of new projects and
Angiography & MRI etc).
		expansion of existing ones, and
11) Breathing Bags.	9020.0020
		shall not be available on the
12) Automatic blood cell	9018.9090
		spare parts.
counter.
13). Automatic Cell	9018.9090	(c) only those importers shall be
Separator for preparation		eligible to avail the aforesaid
of platelets.		exception whose cases are
B. Cardiology/Cardiac		recommended and forwarded by
Surgery Equipment		BOI to FBR;
1) Cannulas.	9018.3940
2) Manifolds.	8481.8090	(d) the goods shall not be sold
3) Intravenous cannula i.v.	9018.3940	or otherwise disposed of without
catheter.		prior approval of the FBR and
C. Disposable Medical		the payment of customs-duties
Devices		and taxes at statutory rates be
1) Self-disabling safety	9018.3110	leviable at the time of import.
sterile syringes.		Breach of this condition shall be

2) Insulin syringes. 9018.3110 construed as a criminal offence

3) Burettes. 7017.9000

E. Other Related Equipments

1) Fire extinguisher. 8424.1000

under the Customs Act, 1969 (IV of 1969)

2) Fixtures & fittings for hospitals

Respective Headings

3. 1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non-luxury) i.e. single or double cabin pickups, accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase.

Respective Headings

2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for mine

Respective Headings

construction or extraction

phase.

Coal mining machinery, equipment, spares, including vehicles for site use i.e. single or double cabin pick-ups, imported for Thar Coal Field.

Respective Headings

This concession shall be available to those mining companies or their authorized operators or contractors who hold permits, licenses, leases and who enter into agreements with the Government of Pakistan or a Provincial Government.

The goods shall not be sold or otherwise disposed of without prior approval of the Board and the payment of customs duties and taxes leviable at the time of import. These shall, however, be allowed to be transferred to other entitled mining companies

with prior approval of the Board.

5. 1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through oil, gas, coal, wind and wave energy including under construction projects, which entered into an implementation agreement with the Government of Pakistan.

2. Construction machinery, equipment and specialized vehicles, excluding

passenger vehicles, imported on temporary basis as required for the construction of project.

Respective Headings

(i) This concession shall also be available to primary contractors of the project upon fulfillment of the following conditions, namely:-

(a) the contractor shall submit a copy of the contract or agreement under which he intends to import the goods for the project;

(b) the Chief Executive or head of the contracting company shall certify in the prescribed manner and format as per Annex-A that the imported goods are the projects bona fide requirement; and

(c) the goods shall not be sold or otherwise disposed of without prior approval of the FBR on payment of sales tax leviable at

the time of import;

(ii) temporarily imported goods shall be cleared against a security in the form of a post- dated cheque for the differential amount between the statutory rate of sales tax and the amount payable under this notification, along with an undertaking to pay the sales tax at the statutory rates in case such goods are not re-exported on conclusion of the project.

1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through gas,

coal, hydel, and oil

Respective Headings

-do-

including under construction projects.

2. Construction machinery, equipment and specialized vehicles, excluding

passenger vehicles, imported on temporary basis as required for the

construction of project.

1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through nuclear and renewable energy sources like solar, wind, micro-hydel bio-energy, ocean, waste-to-energy and hydrogen cell etc.

2. Construction machinery,

Respective Headings

-do-

equipment and specialized vehicles, excluding

passenger vehicles, imported on temporary basis as required for the construction of project.

Explanation.- The expression “projects for power generation” means any project for generation of electricity whether small, medium or large and whether for supply to the national grid or to any other user or for in house consumption.

8. 1.Machinery and equipment meant for power transmission and grid stations including under construction projects.

Explanation.- For the purpose of this serial number, “machinery and equipment” shall mean,-

(a) machinery and equipment operated by power of any description, such as is used in the generation of power;

(b) apparatus, appliances, metering and testing apparatus, mechanical and electrical control, transmission gear and

Respective Headings

-do-

transmission tower, power transmission and distribution cables and conductors, insulators, damper spacer and hardware and parts thereof adapted to be used in conjunction with the machinery and equipment as specified in clause (a) above; and

(c) components parts of machinery and equipment, as specified in clause (a) and (b) above, identifiable for use in or with machinery imported for the project and equipment including spares for purposes of the project.

2. Construction machinery, equipment and specialized

vehicles, excluding

passenger vehicles, imported on temporary basis as required for the construction of project.

9. Following machinery,

equipment and other

education and research related items imported by technical, training

institutes, research

institutes, schools,

Nil

colleges and universities:-
1) Quartz reactor tubes	7017.1010
and holders designed for
insertion into diffusion and
oxidation furnaces for
production of
semiconductor wafers.
2) Other dryers	8419.3900
3) Filtering or purifying	8421.2100
machinery and apparatus
for water

4) Other filtering or purifying machinery and apparatus for liquids	8421.2900
5) Personal weighing machines, including baby scales; household scales	8423.1000
6) Scales for continuous weighing of goods on conveyors	8423.2000
7) Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales	8423.3000
8) Other weighing machinery having a maximum weighing capacity not exceeding 30 kg	8423.8100
9) Other weighing machinery having a maximum weighing	8423.8200

capacity exceeding 30 kg but not exceeding 5,000kg
10) Other weighing machinery	8423.8900
11) Weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000	8423.9000
12) Other weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000	8423.9000
13) Networking equipments like routers, LAN bridges, hubs excluding switches and repeaters.	8517.6970
14) Other furnaces and ovens	8514.3000
15) Electronic balances of	9016