Updated: Saturday July 10, 2021/AsSabt Thoul Hijjah 01, 1442/Sanivara Asadha 19, 1943, at 06:55:46 PM

The Finance Act, 2019

PART I] THE GAZETTE OF PAKISTAN, EXTRA., JUNE 30, 2019 101

ISLAMABAD, SUNDAY, JUNE 30, 2019

PART I

Acts, Ordinances, President’s Orders and Regulations NATIONAL ASSEMBLY SECRETARIAT

Islamabad, the 30th June, 2019

No. F. 22(19)/2019-Legis—The following Act of Majlis-e-Shoora (Parliament) received the assent of the President on the 30th June, 2019 and is hereby published for general information:—

ACT NO. V OF 2019

An Act to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2019 and to amend 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, 2019 and to amend certain laws for the purposes hereinafter appearing;

It is hereby enacted as follows:—

(101)

Price: Rs. 386.00

[958(2019)/Ex. Gaz.].

1. Short title and commencement.—(1) This Act may be called the Finance Act, 2019.

(2) It shall, unless specified otherwise, come into force on the first day of July, 2019 except clause 17 which shall come into force at once.

2. Amendments of Stamp Act, 1899 (II of 1899).—In the Stamp Act, 1899 (II of 1899), as in force in the Islamabad Capital Territory,—

(a) after section 27, the following new section shall be inserted, namely:—

“27A Valuation of immovable property.—(1) Where any instrument chargeable with ad valorem duty under Articles 23,31 or 33 of Schedule-I relates to an immovable property, the value of the immovable property shall be calculated according to the valuation table notified by the district collector in respect of immovable property situated in the locality.

(2) Where an instrument, mentioned in sub-section (1), relates to immovable property consisting of land and structure, it shall state the value of the land and structure separately and the value of the structure stated in the instrument shall, subject to the provisions of this Act, be accepted.

(3) Where the value of immovable property stated in an instrument to which sub-section (1) applies is more than the value fixed according to the valuation table, the value declared in the instrument shall be accepted as value for the purposes of stamp duty.

(4) Where the value given in the valuation table notified under sub-section (1), when applied to any immovable property, appears to be excessive, the deputy commissioner or commissioner (revenue) or any other person notified by the Government for this purpose may, on application made to him by the aggrieved person, determine its correct value and for that purpose the provisions of sections 31 and 32 shall apply as nearly as possible.”; and

(b) for Schedule I, the following shall be substituted, namely:—

9. APPRENTICESHIP-DEED, including every writing relating to the service or tuition of any apprentice clerk or servant, placed with any master to learn any profession, trade or employment not being ARTICLES OF CLERKSHIP (No. 11).

EXEMPTIONS:– Instrument of apprenticeship executed by a Magistrate under the Apprenticeship Ordinance, 1962 (LVI of 1962), or by which a person is apprenticed by or at the charge of any public charity.

10. ARTICLES OF ASSOCIATION OF A COMPANY—

(a) Where the company has no share capital or the nominal share capital does not exceed Rs. 2,500.

(b) where the nominal share capital exceeds Rs. 2,500 but does not exceed Rs. 1,00,000;

(d) Where the nominal share capital exceeds Rs. 10,00,000.

EXEMPTIONS:– Articles of any Association and not formed for profit and registered under section 42 of the Companies Act, 2017 (XIX of 2017).

See also MEMORANDUM OF ASSOCIATION OF A COMPANY (No.39).

11. ARTICLES OF CLERKSHIP OR contract whereby any person first becomes bound to serve as a clerk in order to his admission as an attorney in any High Court.

One Hundred rupees.

Fifty rupees.

One hundred rupees. Two hundred rupees. Five hundred rupees.

One Thousand rupees.

(iii) If drawn in set of three for each part of the set;

14. BILL OF LADING (including a through bill of lading). Note—If a bill of lading is drawn in parts, the proper stamps therefore must be borne by each one of the sets.

EXEMPTIONS:—

(a) Bill of the lading when the goods therein described are received at a place within the limits of any port as defined under the Ports Act, 1908 (XV of 1908), and are to be delivered at another place within the limits of the same port; and

(b) Bill of lading when executed out of Pakistan and relating to property to be delivered in Pakistan.

15. BOND as defined by section 2 (5) not being a DEBENTURE (No.27) and not being otherwise provided for by this Act, or by the Court Fees Act, 1870 (VII of 1870)—

(a) where the amount or value secured does not exceed five thousand rupees; and

(b) where it exceeds five thousand rupees for every additional amount of five hundred rupees or part thereof.

See ADMINISTRATION BOND (No.2), BOTTOMRY BOND (No.16), CUSTOMS BOND (No.26).

INDEMNITY BOND (No.34), RESPONDENTIA BOND (No.56) SECURITY BOND (No.57).

EXEMPTIONS:—Bond when executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a Charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensum.

16. BOTTOMRY BOND, that is to say, any instrument where by the master of a seagoing ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage.

One rupees for every one thousand rupees or part thereof the amount of Bill.

Ten rupee.

Fifteen Rupees Fifteen Rupees

The same duty as on a Bond (No.15) for the same amount.

17. CANCELLATION, instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for.

See also RELEASE (No.55), REVOCATION OF SETTLEMENT (No.58-B), SURRENDER OF LEASE (No.61), REVOCATION OF TRUST (No.64-B).

18. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court, or Collector or other Revenue Officer—

19. CERTIFICATE OR OTHER DOCUMENT evidencing the right or title of the holder thereof or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body.

See also LETTER OF ALLOTMENT OF SHARES (No.36).

20. CHARTER PARTY, that is to say, any instrument (except an agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not.

21. ***************************

22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors, or whereby payment of a composition or dividend on their debts is secured to the creditors, or whereby provision is made for the continuance of the debtor’s business under the supervision of Inspector or under letters of licence for the benefit of his creditors.

23. CONVEYANCE as defined by section 2

(10) not being a TRANSFER charged or exempted under No. 62

24. COPY OR EXTRACT certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees—

Five hundred Rupees.

Four percent of the consideration equal to the amount of the purchase money.

Fifty rupees

Fifty rupees.

One Hundred rupees.

Four percent of the value of the property

EXEMPTION:–

A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture, holders, provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed.

See also BOND (No.15), and SECTIONS 8 and 55.

DECLARATION OF ANY TRUST See TRUST

(No.64).

27A DECREE, RULE OF A COURT OR AN ORDER OF A COURT based on

mutual consent of parties in cases involving transfer on an immovable property including sale, exchange, gift or mortage, declaring or conferring a right in or title to an immovable property.

Explanation:— Value in this Article, means value of property in accordance with the valuation table as notified by the Collector or where valuation table is not available the average sale price of a property of similar nature in the same revenue estate or locality in the preceding year as may be determined by Collector.

28. DELIVERY-ORDER IN RESPECT OF GOODS, that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods lying in any dock or port, or in any ware-house in which goods are stored or deposited on rent or hire, or upon any wharf such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein when such goods exceed in value twenty rupees.

DEPOSIT OF TITLE-DEED. See

AGREEMENT relating to DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6).

DISSOLUTION OF PARTNERSHIP. See

PARTNERSHIP (No.46).

Four percent of the value of property.

Ten Rupees.

INSPECTORSHIP-DEED—See COMPOSITION-DEED (No. 22).INSURANCE— See POLICY OF INSURANCE (No. 47).

35. LEASE, including an under-lease or sub- lease and any agreement to let or sub-let—

(a) where by such lease the rent is fixed and no premium is paid or delivered—

(i) where the lease purports to be for a term of less than one year;

(ii) where the lease purports to be for a term of not less than one year but not more than three years;

(iii) where the lease purports to be for a term in excess of three years, but not more than twenty years;

(iv) where the lease purports to be for a term in excess of twenty years or in perpetuity; and

(v) where the lease does not purport to be for any definite term.

Security Bond (No. 57) for the same amount.

Two percent of the whole amount payable or deliverable under such lease.

Two percent of the amount or value of the average annual rent reserved.

Two percent of the consideration equal to the amount or value of the average annual rent reserved.

Two percent of the consideration equal to the whole amount of rents which would be paid or delivered in respect of the first ten years of the lease.

Two percent of the consideration equal to the amount or value of

(b) (i) where the lease is granted for money advanced and where no rent is reserved;

(ii) where the lease is granted for a fine or premium and where no rent is reserved; and

(ii) where the lease is granted for a fine or premium in addition to rent reserved

the average annual rent which would be paid or delivered for the first ten years, if the lease continued so long.

Two percent of the consideration equal to the amount of such advanced as set forth in the lease.

Two percent of the consideration equal to the amount of such fine or premium as set forth in the lease.

Two percent of the consideration equal to the amount of advance as set forth in the lease, in addition to the duty which would have been payable on such lease, if no advance had been paid or delivered; provided that, in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed four rupees.

Two percent of the consideration equal to the amount of such fine or premium as set forth in lease in addition to the duty which would have been payable on such lease if no fine or premium has been paid or delivered: Provided

EXEMPTION:– Lease, executed in the case of a cultivator and for the purposes of cultivation (including a lease of trees for the production of food or drink) without the payment or delivery of any fine or premium when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserved does not exceed one hundred rupees.

36. LETTER OF ALLOTMENT OF SHARES in any company or proposed company or in respect of any loan to be raised by any company or proposed company.

See also CERTIFICATE OR OTHER DOCUMENT (No.19).

37. LETTER OF CREDIT, that is to say, any instrument by which one person authorizes another to give credit to the person in whose favor it is drawn.

LETTER OF GUARANTEE, See

AGREEMENT (No.5).

38. LETTER OF LICENCE, that is to say, any agreement between a debtor and his creditors, that the letter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.

39. MEMORANDUM OF ASSOCIATION OF A COMPANY—

(a) if accompanied by articles of association under section 35 of the Companies Act, 2017 (XIX of 2017);

that, in any case when an agreement to lease is stamped with an ad valorem stamped required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed one hundred rupees.

Ten Rupees

Fifty Rupees

One hundred Rupees

40. MORTGAGE-DEED not being an AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No.6), BOTTOMRY BOND (No.16), MORTGAGE OF A CROP (No.41),RESPONDENTIA BOND (No.56), OR SECURITY BOND (No.57)—

(a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given;

(b) When possession is not given or agreed to be given as aforesaid.

Explanation.— A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this article.

(c) when a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above-mentioned purposes where the principal or primary security is duly stamped—

for every sum secured not exceeding Rs. 1,000; and for every Rs. 1,000 or part thereof secured in excess of Rs. 1,000; and

(d) (i) mortgage with banking companies that is to say simple or legal mortgage for banking companies or other financial institution when the entire finance is not based on interest; and

Three percent of the consideration equal to the amount secured by such deed.

Three percent of the amount secured by such deed.

Ten Rupees.

One fifth of one percent that is to say 0.2% of the loan amount subject to a maximum of one hundred rupees.

41. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the time of mortgage—

(a) when the loan is repayable not more than three months from the date of the instrument, for every two hundred rupees or part thereof of the sum secured; and

(b) when the loan is repayable more than three months, but not more than eighteen months, from the date of the instrument, for every one hundred rupees or part thereof of the sum secured.

42. NOTARIAL ACT, that is to say, any instrument, endorsement, note, attestation, certificate or entry not being a PROTEST (No.50) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public. See also PROTEST OF BILL OR NOTE (No.50).

43. NOTE OR MEMORANDUM SENT BY a broker or agent to his principal intimating the purchase or sale on account of such principal—

(a) of any goods exceeding in value twenty rupees;

(b) of any stock or marketable security exceeding in value twenty rupees, not being a Government Security; and

One Rupee

Two Rupees

Ten Rupees

Five Rupees

Five rupees for every Rs. 5,000 or a part thereof of the value of the stock or security.

A—See INSURANCE (see section 7)—

(1) For each voyage—

(i) where the premium of consideration does not exceed the rate of 1/8 per cent of the amount insured by the policy for every full sum of Rs. 5,000 and also any fractional parts thereof insured by the policy.

(ii) in any other case, in respect of every full sum of Rs.2,000 and also any fractional part thereof insured by the policy.

(2) For time—

in respect of every full sum of Rs.2,000 or part thereof insured by the policy—

(i) where the insurance shall be made for any time not exceeding six months;

(ii) where the insurance shall be made for any time exceeding six months and not exceeding twelve months.

single

Three Rupees.

Five Rupees

in duplicate for each part Three Rupees.

Three Rupees.

(2) in respect of each receipt for any payment of a premium on any renewal of an original policy.

C—ACCIDENT AND SICKNESS INSURANCE—

(a) Against railway accident, valid for a single journey only.

EXEMPTION

When issued to a passenger travelling by the intermediate or the third class in any railway.

(b) In any other case for the maximum amount which may become payable in the case of any single accident or sickness where such amount does not exceed Rs. 2,000 and also where such amount exceeds Rs. 2,000, for every Rs. 2,000 or part thereof.

D—INSURANCE BY WAY OF INDEMNITY—

Against liability to pay damages on account of accidents to workmen employed by or under or against liability to pay compensation under Workmen’s Compensation Act, 1923 (VIII of 1923), for every Rs. 100 or part thereof payable as premium.

One-half of the duty payable in respect of the original policy in addition to the amount, if any, chargeable under No. 53.

Three Rupees

Three Rupees: Provided that, in case of a policy of insurance against death by accident when the annual premium payable does not exceed Rs. 2.50 per Rs. 1,000

the duty on such instrument shall be one rupee for every Rs.1,000 or part thereof of the maximum amount which may become payable under it.

Three rupees if drawn singly.

view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or the consignees or not loading or unloading the ship, such declaration is attested or certified by a Notary Public or other person lawfully acting as such.

58. SETTLEMENT—

A—Instrument of (including a deed of power)—

(i) where the settlement is made in favor of legal heirs in respect of agriculture land

(ii) Where the settlement is made for a religious or charitable purpose:

Two percent of the value of the property.

Two percent of the sum equal to the amount or value of the property settled.

EXEMPTIONS:– Deed of dower executed on the occasion of marriage between Muslims.

B—Revocation of—

EXEMPTIONS:–

Share warrant when issued by a company in pursuance of the Companies Act, 2017 (XIX of 2017), to have effect only upon payment, as composition for that duty, to the Collector of Stamp revenue of—

(a) one and a half per centum of the whole subscribed capital of the company; or

(b) if any company which has paid the said duty or composition in full subsequently issues an addition to its subscribed capital—one and half per centum of the additional capital so issued.

SCRIP—See CERTIFICATE (No.19).

60. SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel.

Provided further that where an instrument of settlement contains any provision for the revocation of the settlement, the amount or value of the property settled shall, for the purposes of duty, be determined as if no such provisions were

contained in the instrument.

Two percent of the consideration equal to the amount or value of the property concerned as set forth in the instrument of revocation. One and a half times the duty payable on a Debenture [No.27 ] for a consideration equal to the nominal amount of the shares specified in the warrant.

Five rupees

(b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods;

(d) of securities of the Federal Government.

See also section 8—

63. TRANSFER OF LEASE by way of assignment and not by way of under-lease.

EXEMPTION:–Transfer of any lease exempt from duty.

64. TRUST—

A. Declaration of - of or concerning any property when made by any writing not being a WILL.

B. REVOCATION OF––of, or concerning any property when made by any instrument other than a WILL.

See also SETTLEMENT (No.58).

VALUATION. See APPRAISEMENT (No.8).

65. WARRANT FOR GOODS, that is to say, any instrument evidencing the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be.

The same duty as is leviable on Conveyance (No.23) for a consideration equal to the amount of the consideration for the transfer.

The same duty as on a Bond (No.15) for a sum equal to the amount or value of the property concerned as set forth in the instrument but not exceeding two hundred Rupees.

The same duty as on a Bond (No.15) for a sum equal to the amount of value of the property concerned as set forth in the instrument but not exceeding two hundred Rupees.

Five Rupees”.

3. Amendment of West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. ACT No. XXXII of 1958).—In the West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. Act No. XXXII of 1958), as in force in the Islamabad Capital Territory, for the Schedule, the following shall be substituted, namely:-

“Schedule [See section 3]

TABLE 1

TOKEN TAX (Motor Cycle and Scooter)

S. No.	CATEGORY	TAX RATES FOR ICT Rs.
(1)	(2)	(3)
1.	Motor Cycle and Scooter Upto 200 cc	1,000 (lifetime)
2.	Motor Cycle and Scooter from 201 cc to 400 cc	2000 (lifetime)
3.	Motor Cycle and Scooter from 401 and above	5000 (lifetime)

Provided that quarterly rates under section 3 shall not be applicable to lifetime tax.

TABLE 2

TOKEN TAX (Motor Vehicles)

Sr. No.	CATEGORY	TAX RATES FOR ICT Rs.	Period
(1)	(2)	(3)	(4)
1.	Engine capacity upto 1000 CC	10,000	Lifetime Provided that quarterly rate under section 3 shall not be applicable to lifetime tax.
2.	Engine capacity from 1001 to 1300 cc	1,500	per annum
3.	Engine capacity from 1301 to 1500 cc	4,000	per annum
4.	Engine capacity from 1501 to 2000 cc	5,000	per annum
5.	Engine capacity from 2001 to 2500 cc	8,000	per annum
6.	Engine capacity from 2501 and above	12,000	per annum

TABLE 3

MOTOR CABS UPTO 6 SEATS

S.No.	CATEGORY	TAX RATES FOR ICT Rs.
(1)	(2)	(3)
1.	Engine capacity upto 1000 CC	600 per annum
2.	Engine capacity upto 1001 and above	1000 per annum

TABLE 4

PUBLIC SERVICE VEHICLE

S.No.	Category	Tax rates of for ICT in Rupees
(1)	(2)	(3)
1.	Vehicle (8 seater)	200 per seat per annum
2.	Vehicle (13 seater)	250 per seat per annum
3.	Vehicle (15 seater)	300 per seat per annum
4.	Vehicle (16 seater)	300 per seat per annum
5.	Vehicle (42 seater)	400 per seat per annum
6.	Vehicle (52 seater)	500 per seat per annum

TABLE 5

COMMERCIAL VEHICLES AND LOADING VEHICLES

S.No.	Category	Tax rates of for ICT in Rupees
(1)	(2)	(3)
1.	Vehicles not exceeding 1250 KG in laden weight	500 per annum
2.	Vehicles with maximum laden capacity exceeding 1250 KG but not exceeding 2030 KG	800 per annum
3.	Vehicles with maximum laden capacity exceeding 2030 KG but not exceeding 4060 KG	2,000 per annum
4.	Vehicles with maximum laden capacity exceeding 4060 KG but not exceeding 6090 KG	3,000 per annum
5.	Vehicles with maximum laden capacity exceeding 6090 KG but not exceeding 8120 KG	3,500 per annum
6.	Vehicles with maximum laden capacity exceeding 8120 KG	4,000 per annum”.

4. Amendment of West Pakistan Finance Act, 1964 (W.P. Act No. XXXIV of 1964).—In the West Pakistan Finance Act, 1964 (W. P. Act No. XXXIV of 1964), as in force in the Islamabad Capital Territory,—

(a) for section 11, the following shall be substituted, namely:—

“11. Tax on trades, professions, callings and employments.– There shall be levied and collected from the persons and companies of the categories specified in column (2) of the Seventh Schedule per annum, a professional tax at the rate as specified in column (3) of that Schedule in the prescribed manner.”; and

(b) for the Seventh Schedule, the following shall be substituted, namely;—

“Seventh Schedule [See section 11]

S. No.	Categories	Rates of tax per annum in ICT in Rupees
(1)	(2)	(3)
1.	Companies registered under the Companies Act 2017 having;
a.	Capital Upto PKR 5 million but not exceeding PKR 10 million	7,000
b.	Capital exceeding PKR 10 million but not exceeding PKR 50 million	18,000
c.	Capital exceeding PKR 50 million but not exceeding PKR 100 million	35,000
d.	Capital exceeding PKR 100 million but not exceeding PKR 200 million	80,000
e.	Capital exceeding PKR 200 million	90,000
f.	Employees not exceeding 10	1000
g.	Employees exceeding 10 but not exceeding 25	2,000
h.	Employees exceeding 25	5,000
2.	Lawyers	1,000
3.	Members of Stock Exchanges	5,000
4.	Money Changer	3,000
5.	Motorcycle Dealers	5,000
6.	Motor Car Dealers and Real Estate Agents	10,000
7.	Health Clubs, Gymnasiums and Others	5,000

8.	Recruiting Agents	10,000
9.	Jewellers, Departmental Stores, Electronic Goods Stores, Cable Operators, Printing Presses and Pesticide Dealers	1,000
10.	Tobacco Vendors - Wholesalers	2,000
11.	Medical consultants or specialists anddental surgeons	5,000
12.	Registered medical practitioners	2,000
13.	others	1,000.”.

5. Amendment of West Pakistan Finance Act, 1965 (W.P. ACT No. I of 1965).—In the West Pakistan Finance Act, 1965 (I of 1965), as in force in the Islamabad Capital Territory, in section 12, for sub-section (1), the following shall be substituted, namely:—

“(1) There shall be levied and collected in prescribed manner from all the hotels, having at least twenty-five lodging units, a bed tax at the rate of five percent of the invoice or bill excluding sales tax and other applicable taxes.”.

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

(1) in section 2,—

(a) after omitted clause (ib), the following new clause shall be inserted, namely,—

“(ic) “Customs controls” means measures applied by the officers of customs or through Customs Computerized System to manage risks and ensure compliance;”;

(b) after clause (qa), the following new clauses shall be inserted, namely,—

“(qb) “Risk Management System” means the systematic application of Customs Controls and Management Procedures on pre-arrival, customs clearance processes and post clearance of goods and passengers, for identifying, analyzing, evaluating, monitoring, reviewing and treating the risk associated with them;

(qc) “Risk Management Committee” means a committee headed by a BS-21 officer of Customs, constituted

under the rules, to review functioning and supervise implementation of the Risk Management System and shall comprise as many BS-19 and BS-20 officers of Customs as may be notified by the Board; and”;

“(rrr) “Selectivity Criteria” means the risk parameters determined by the Risk Management Committee constituted under the rules for the application of Risk Management System;”;

(2) in section 3E, for the word “Directorates”, wherever occurring, the expression “Directorates General and Directorates,” shall be substituted;

(3) in section 18D, for the words “Federal Government”, the expression “Board, with approval of the Federal Minister-in- charge” shall be substituted;

(4) in section 19,—

(a) in sub-section (1), the expression “removal of anomalies in duties, development of backward areas,” shall be omitted; and

(b) in sub-section (5), in the second proviso, for the figure “2019”, the figure “2020” shall be substituted;”;

(5) in section 25A,—

(a) in sub-section (1), the expression “the Collector of Customs on his motion, or” shall be omitted;

(b) sub-section (3) shall be omitted; and

(6) in section 25D, the words “Collector of Customs or” shall be omitted;

(7) in section 30, in the fifth proviso, for the words “Federal Government”, the expression “Board, with approval of the Federal Minister-in-charge” shall be substituted;

(8) in section 30A, in the second proviso, for the words “Federal Government”, the expression “Board, with approval of the Federal Minister-in-charge” shall be substituted;

(9) in section 31, in the second proviso, for the words “Federal Government”, the expression “Board, with approval of the Federal Minister-in-charge” shall be substituted;

(10) in section 32, in sub-section (3A),—

(i) after the word “importer’s”, the words “or exporter’s” shall be inserted;

(ii) after the word “importer”, the words “or exporter” shall be inserted; and

(iii) after the word “imported”, the words “or exported” shall be inserted;

(11) in section 32B, after the word “Collector”, the words “or Director” shall be inserted;

(12) after section 32B, the following new section shall be inserted, namely:—

“32C. Mis-declaration of value for illegal transfer of funds into or out of Pakistan.—(1) Without prejudice to any action that may be taken under this Act or any other law, for the time being in force, if any person overstates the value of imported goods or understates the value of exported goods or vice versa, or using other means including short-shipment, over- shipment, with a view to illegally transferring funds into or out of Pakistan, such person shall be served with a notice to show cause within a period of two years from the date of detection of such mis-declaration as to why penal action shall not be initiated:

Provided that if goods have not been cleared from customs, such goods shall also be liable to be seized:

Provided further that a team consisting of Additional Collector, duly assisted by an expert in the relevant field and an officer of State Bank of Pakistan (SBP) as specified, shall submit a report in writing with evidence for the Chief Collector. The said report shall also be furnished to the SBP for action, if any, under the law regulated by SBP.

(2) Any proceedings under this section shall not be initiated without the explicit approval of the Board.”;

(13) in section 33,—

(a) in sub-section (3A), after the word “of”, occurring for the first time, the expression “subject to pre-audit” shall be inserted; and

(b) after sub-section (4), the following new sub-section shall be inserted, namely:—

“(5) For the purpose of this section, the Board may, by notification in the official Gazette, specify the jurisdiction and powers of the officers of Customs to sanction refund in terms of amount of customs duty and other taxes involved.”;

(14) in section 79, in sub-section (1), for the word “fifteen”, the word “ten” shall be substituted;

(15) after omitted section 80A, the following new section shall be inserted, namely:—

“80B. Application of risk management system.—For the purpose of enforcing Customs Controls, risk management system shall be used in such manner as may be prescribed by rules.”;

(16) in section 81, after the figure “79”, the expression “or 131” shall be inserted;

(17) in section 82,—

(a) for the word “twenty”, occurring twice, the word “fifteen” shall be substituted; and

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

(18) in section 90,—

(a) in sub-section (2), for full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:—

“Provided that where the Customs Computerized System is operational, the issuance of warrant and subsequent transfer of warrant shall take place through system generated documents.”; and

(b) after sub-section (3), the following new sub-section shall be added, namely:—

“(4) The Board may make rules to regulate the transfer of goods in the manner as mentioned in sub-section (2).”;

(19) in section 98,—

(i) in sub-section (1),—

(a) for the words “three months”, the words “one month” shall be substituted;

(b) in the proviso,—

(i) in clause (a), after the semicolon, the word “and” shall be added; and

(ii) for clause (b), the following shall be substituted, namely:—

“(b) by the Chief Collector of Customs for such period as he may deem fit.”; and

(ii) in sub-section (3), after the words “Federal Government”, the word “or Board” shall be inserted;

(20) in section 155A, for the words “Federal Government”, the word “Board” shall be substituted;

(21) in section 156, in sub-section (1), in the TABLE, in the zero column,—

(2) Where proceedings under sub-section (1) have been initiated against the authority or officer or official, the Board shall simultaneously intimate the relevant Government agency to initiate criminal proceedings against the person referred to in sub-section (1).

(3) The proceedings under this section shall be without prejudice to any other liability that the authority or officer or official or the person may incur under any other law for the time being in force.”;

(23) in section 179,—

(a) in sub-section (1),—

(i) clause (iv) shall be omitted;

(ii) in clause (v), for the word “fifty” the words “one hundred” shall be substituted; and

(iii) in clause (vi), for the word, “fifty” the words “one hundred” shall be substituted; and

(b) in sub-section (3), for the words “one hundred and twenty”, the word “ninety” shall be substituted;

(24) in section 181, in second proviso, after the figure “16”, the words “or in violation of any other provisions of this Act” shall be inserted;

(25) in section 193, in sub-section (1), after the figure “80”, the expression “,131” shall be inserted;

(26) in section 193A, in sub-section (3), for the words “one hundred and twenty”, the word “ninety” shall be substituted;

(27) for section 194, the following shall be substituted, namely:—

“194. Appellate Tribunal.—(1) There shall be established an Appellate Tribunal to be called the Customs Appellate Tribunal to exercise the powers and perform the functions conferred on the Customs Appellate Tribunal by this Act.

(2) The Customs Appellate Tribunal shall consist of a chairman and such other judicial and technical members as are

appointed in such numbers and in the manner as the Prime Minister may prescribe by rules.

(3) No person shall be appointed as a judicial member of the Customs Appellate Tribunal unless such person—

(a) has been a judge of a High Court;

(b) has exercised the powers of a District Judge and is qualified to be appointed as a judge of a High Court; or

Provided that the person who is or has been an advocate of High Court shall not be appointed as judicial member unless selected in accordance with the Federal Public Service Commission Ordinance, 1977 (XLV of 1977).

(4) No person shall be appointed as a technical member of the Customs Appellate Tribunal unless such person—

(a) is an officer of Pakistan Customs Service equivalent in rank to the Member of the Board or Chief Collector of Customs or Director General; or

(b) is a Collector or Director or Chief of the Board having at least three years experience in that position.

(5) The Federal Government shall appoint one of the Members of the Customs Appellate Tribunal to be the chairman thereof.

(6) The terms and conditions of appointment of the chairman and judicial and technical members shall be such as the Federal Government may determine:

Provided that the appointment of a technical member shall be for a period of two years.”;

(28) in section 195,—

(a) in the marginal heading, after the word “Collector”, the words “ or Chief Collector” shall be inserted;

(b) in sub-sections (1) and (1A), for the expression “Collector of Customs (Adjudication)”, the words “Chief Collector” shall be substituted; and

“(3) The cases records of which are called and examined under sub-section (1) shall be decided within a period of one hundred and twenty days further extendable by the Board for another sixty days subject to recording of reasons in writing.”;

(29) for section 195C, the following shall be substituted, namely:— “195C. Alternative dispute resolution (ADR).—(1)

Notwithstanding anything contained in this Act, or the rules

made there under, any aggrieved person, in connection with any dispute pertaining to liability of customs-duty, admissibility of refund or rebate, waiver or fixation of penalty or fine, confiscation of goods, relaxation of any time period or procedural and technical condition which is under litigation in any court of law or an appellate authority, except in the cases where first information reports (FIRs) have been lodged or criminal proceedings have been initiated or where interpretation of question of law having larger revenue impact in the opinion of the Board is involved, may apply to the Board for the appointment of a committee for the resolution of dispute in appeal.

(2) The Board may, subject to the provisions of sub-section (1), after examination of the application of an aggrieved person, appoint a committee, within thirty days of receipt of such application, consisting of—

(a) an officer of customs not below the rank of Chief Collector;

(b) a person to be nominated by the applicant from a panel notified by the Board, comprising—

(i) chartered accountants and advocates having minimum ten years experience in the field of taxation; and

(ii) reputable businessmen as nominated by Chambers of Commerce and Industry:

Provided that the taxpayer shall not nominate a chartered accountant or an advocate if the said chartered accountant or the advocate is or has been an auditor or an authorized representative of the taxpayer; and

(c) a retired judge not below the rank of District and Sessions Judge, to be nominated through consensus by the members appointed under clauses (a) and (b).

(3) The aggrieved person or the concerned Collector or both, as the case may be, shall withdraw the appeal pending before any court of law or an appellate authority, after constitution of the committee by the Board under sub-section (2).

(4) The committee shall not commence the proceedings under sub-section (5) unless the order of withdrawal by the appellate authority is communicated to the Board:

Provided that if the order of withdrawal is not communicated within forty-five days of the appointment of the committee, the said committee shall be dissolved and provision of this section shall not apply.

(5) The committee constituted under sub-section (2) shall examine the issue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct any officer of customs or any other person to conduct an audit and shall decide the dispute by majority, within ninety days of its constitution in respect of the resolution of dispute as it deems fit:

Provided that in computing the aforesaid period of ninety days, the period, if any, for communicating the order of withdrawal under sub-section (4) shall be excluded.

(6) The recovery of duties and taxes payable by the applicant in connection with any dispute for which a committee has been appointed under sub-section (2) shall be deemed to have been stayed on withdrawal of appeal upto the date of decision by the committee.

(7) The decision of the committee under sub-section (5) shall be binding on the Collector and the aggrieved person.

(8) If the committee fails to make recommendations within a stipulated period of ninety days under sub-section (5), the Board shall dissolve the committee by an order in writing and the matter shall be decided by the appellate authority which issued the order of withdrawal under sub-section (4) and the appeal shall be treated to be pending before such appellate authority as if the appeal had never been withdrawn.

(9) The Board shall communicate the order of dissolution to the court of law or the appellate authority and the Collector and the aggrieved person.

(10) The aggrieved person, on receipt of the order of dissolution, shall communicate the order to the appellate authority, which shall decide the appeal within six months of the communication of the said order.

(11) The aggrieved person may make payment of customs duty and other taxes as determined by the committee under sub- section (5) and all decisions, orders and judgments made or passed shall stand modified to that extent.

(12) The Board may prescribe the amount to be paid as remuneration for the services of the members of the committee, other than the member appointed under clause (a) of sub-section (2).

(13) The Board may, by notification in the official Gazette make rules for carrying out the purposes of this section, including the procedures and manner of conducting of ADR committee meetings.”;

(30) in section 200, in the proviso, after the word “importer”, the words “or exporter” shall be inserted;

(31) in section 202, for the expression “,Central Excise and Sales Tax” and the expression “,Central Excise or Sales Tax”, wherever occurring, the words “ or Inland Revenue” shall be substituted;

(32) in section 203, after the word “fees”, occurring at the end, the words “as provided under the rules prescribed by the Board” shall be inserted;

(33) in section 212A, in sub-section (2), the words “with approval of Federal Government” shall be omitted;

(34) 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

(35) the Fifth Schedule to the Customs Act, 1969 (IV of 1969) shall be substituted in the manner provided for in the Second Schedule to this Act.

7. Amendments of Port Qasim Authority Act, 1973 (XLIII of 1973). —In the Port Qasim Authority Act, 1973 (XLIII of 1973),—

(1) after section 56, the following new section shall be inserted, namely:—

“56A. Surplus to be remitted to Federal Consolidated Fund.- Any surplus of receipts over the actual expenditure in a year, after payment of tax, shall be remitted to the Federal Consolidated Fund (FCF) and any deficit from the actual expenditure shall be made up by the Federal Government to the extent of funds deposited in FCF.” ; and

(2) after section 60, the following new section shall be inserted, namely:—

“60A. Fines and penalties to be credited to the Federal Consolidated Fund.—All fines and penalties recovered by the Authority shall be credited to the Federal Consolidated Fund.”.

8. Amendments of Abandoned Properties (Management) Act, 1975 (XX of 1975).—In the Abandoned Properties (Management) Act, 1975 (XX of 1975),—

(1) in section 16, in sub-section (2), clause (k) shall be omitted;

(2) in section 19, in sub-section (1), after the expression “thereof”, the expression “Any surplus of receipts over the actual expenditure in a year shall be remitted to the Federal Consolidated Fund.” shall be added; and

(3) section 29 shall be re-numbered as sub-section (1) of that section and thereafter the following new sub-section shall be added, namely:—

“(2) The sale proceeds of abandoned property, including the amounts already received, shall be deposited in the Federal Consolidated Fund:

Provided that the deposited amounts shall in the prescribed manner be refunded in the light of any court order, international settlement, etc.”.

9. Amendment of Pakistan Civil Aviation Authority Ordinance, 1982 (XXX of 1982). –In the Pakistan Civil Aviation Authority Ordinance, 1982 (XXX of 1982), after section 15, the following new section shall be inserted, namely:—

“15A. Surplus to be remitted to Federal Consolidated Fund.—Any surplus of receipts over the actual expenditure in a year, after payment of tax, shall be remitted to the Federal Consolidated Fund (FCF) and any deficit from the actual expenditure shall be made up by the Federal Government to the extent of funds deposited in FCF.”.

10. Amendments of National Database and Registration Authority Ordinance, 2000 (VIII of 2000).—In the National Database and Registration Authority Ordinance, 2000 (VIII of 2000).—

(1) after section 26, the following new section shall be inserted, namely:—

“26A. Surplus to be remitted to Federal Consolidated Fund.— Any surplus of receipts over the actual expenditure in a year, after payment of tax, shall be remitted to the Federal Consolidated Fund (FCF) and any deficit from the actual expenditure shall be made up by the Federal Government to the extent of funds deposited in FCF.” ;and

(2) after section 30, the following new section shall be inserted, namely:—

“30A. Fines and penalties to be credited to the Federal Consolidated Fund.- All fines and penalties recovered by the Authority shall be credited to the Federal Consolidated Fund.”.

11. Amendments of Sales Tax Act, 1990.—In the Sales Tax Act, 1990, the following further amendments shall be made, namely:—

(1) in section 2,—

(a) for clause (5AB), the following shall be substituted, namely:—

“(5AB) “cottage industry” means a manufacturing concern,

which fulfils each of following conditions, namely:—

(a) does not have an industrial gas or electricity

connection;

(b) is located in a residential area;

(d) annual turnover from all supplies does not exceed three million Rupees;”;

(b) in clause (11A),—

(i) the expression “(Private)” shall be omitted; and

(ii) for the expression “Companies Ordinance, 1984 (XLVII of 1984)”, the expression “Companies Act, 2017 (XIX of 2017)” shall be substituted;

(c) in clause (27), after the word “manufacturer”, the expression “or importer, in case of imported goods” shall be inserted;

(d) in clause (33), in the proviso, for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister-in-charge,” shall be substituted;

(e) in clause (43), for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister- in-charge,” shall be substituted;

(f) in clause (43A),—

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

(ii) in sub-clause (d), after the semi-colon at the end, the word “and” shall be inserted, and thereafter the following new clause (e) shall be added, namely:—

“(e) a retailer, whose shop measures one thousand square feet in area or more.”; and

(g) in clause (46),—

(i) in sub-clause (d), after the word “goods”, the expression “excluding those as specified in the Third Schedule” shall be inserted;

(ii) in sub-clause (e), the word “and” at the end shall be omitted;

(iii) for clause (f), the following shall be substituted,

namely:—

“(f) in case of manufacture of goods belonging to

another person, the actual consideration received by the manufacturer for the value addition carried out in relation to such goods;”; and

(iv) after clause (g), for full stop at the end a semicolon shall be substituted and thereafter the following new clauses

shall be added, namely:—

“(h) in case of supply of electricity by an independent

power producer, the amount received on account of energy purchase price only and the amount received on account of capacity purchase price, energy purchase price premium, excess bonus, supplemental charges etc. shall not be included in the value of supply; and

(i) in case of supply of electric power and gas by a distribution company, the total amount billed including price of electricity and natural gas, as the case may be, charges, rents, commissions and all duties and taxes, local, provincial and federal but excluding the amount of late payment surcharge and the amount of sales tax”;

(2) in section 3,—

(a) for sub-section (1B), the following shall be substituted,

namely:—

“(1B) On the goods specified in the Tenth Schedule, in lieu of

levying and collecting tax under sub-section (1), the tax shall be levied and collected, in the mode and manner

specified therein—

(a) on the production capacity of plants, machinery,

undertaking, establishments or installation producing on manufacturing such goods; or

(b) on fixed basis, from any person who is in a position to collect such tax due to the nature of the business,

and different rates may be so prescribed for different regions or areas.”;

(b) in sub-section (2), in clause (a),—

(i) after the word “supplies”, occurring for the first time,

the words “and import of goods” shall be inserted;

(ii) after the word “supplies”, occurring for the second time, the words “or imports” shall be inserted;

(iii) after the word “manufacturer”, the expression “, or the importer, in case of imported goods,” shall be inserted; and

(iv) in the proviso, after the word “supply”, occurring twice, the words “or import” shall be inserted;

(c) in sub-section (3A), for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister- in-charge,” shall be substituted;

(d) for sub-section (7), the following shall be substituted, namely:—

“(7) The tax shall be withheld by the buyer at the rate as specified in the Eleventh Schedule, by any person or class of persons as withholding agent for the purpose of depositing the same, in such manner and subject to such

conditions or restrictions as the Board may prescribe in this behalf through a notification in the official Gazette.”;

(e) in sub-section (9),—

(i) after the word “retailers”, the expression “, other than

those falling in Tier-1,” shall be inserted;

(ii) for the expression “subject to the exclusions, procedure, restrictions and limitations as prescribed in Chapter II of the Sales Tax Special Procedure Rules, 2007”, the expression “and the electricity supplier shall deposit the amount so collected directly without adjusting against his input tax” shall be substituted; and

(iii) in the proviso, for full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:—

“Provided further that the Commissioner of Inland Revenue having jurisdiction shall issue order to the electricity supplier regarding exclusion of a person who is either a Tier-1 retailer, or not a retailer.”; and

(f) for sub-section (9A), the following shall be substituted,

namely:—

“(9A) Notwithstanding anything contained in this Act, Tier-1

retailers shall pay sales tax at the rate as applicable to the goods sold under relevant provisions of this Act or a notification issued there under:

Provided that the customers of a Tier-1 retailer shall be entitled to receive a cash back of up to five percent of the tax involved, from such date, in the manner and to the extent, as may be prescribed by the Board:

Provided further that from such date, and in such mode and manner, as prescribed by the Board, all Tier-1 retailers shall integrate their retail outlets with Board’s computerized system for real-time reporting of sales.”;

(3) in section 4,—

(a) for clause (c), the following shall be substituted, namely:—

“(c) such other goods, as the Federal Government may

specify by notification in the official Gazette, whenever circumstances exist to take immediate action for the purposes of national security, natural disaster, national food security in emergency situations and implementation of bilateral and multilateral agreements:”; and

(b) clause (d) shall be omitted;

(4) in section 7,—

(a) in sub-section (2), in clause (i), for the words “for which a return is furnished”, the expression “, or in case of supply of electricity or gas, a bill bearing his registration number and the address where the connection is installed” shall be substituted; and

(b) in sub-section (3), for the words “Federal Government”, the words “Board, with the approval of the Federal Minister-in- charge,” shall be substituted;

(5) in section 7A, for sub-section (2), the following shall be

substituted, namely:—

“(2) Notwithstanding anything contained in this Act or the rules

made thereunder, in respect of the goods or class of goods specified in the Twelfth Schedule, the minimum value addition tax, against the value added by the registered person, shall be payable, at the rate and by the registered persons or class of registered persons, specified therein, subject to the conditions, limitations, restrictions and procedure specified therein:

Provided that the Federal Government may, through a notification published in the official Gazette, amend any provision of the said Twelfth Schedule.”;

(6) in section 8,—

(a) in sub-section (1), for clause (m), the following shall be

substituted, namely:—

“(m) the input goods attributable to supplies made to un-

registered person, on pro-rata basis, for which sale invoices do not bear the NIC number or NTN, as the case may be, of the recipient as stipulated in section 23.”; and

(b) in sub-section (6), for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister- in-charge,” shall be substituted;

(7) in section 8B, after sub-section (5), the following sub-section shall be added, namely:—

“(6) In case a Tier-1 retailer does not integrate his retail outlet in the manner as prescribed under sub-section (9A) of section 3, during a tax period or part thereof, the adjustable input tax for whole of that tax period shall be reduced by 15%.”;

(8) in section 10, in sub-section (1), in the second proviso, for the words “along with duty drawback at the rates”, the words “at the fixed rates and in the manner as” shall be substituted;

(9) in section 13, in sub-section (2), for clause (a), the following shall

be substituted, namely:—

“(a) the Federal Government may, whenever circumstances exist

to take immediate action for the purposes of national security, natural disaster, national food security in emergency situations and implementation of bilateral and multilateral agreements, by notification in the official Gazette, exempt anysupplies made or imports, of any goods or class of goods from the whole or any part of the tax chargeable under this Act, subject to the conditions and limitations specified therein;”;

(10) in section 23, in sub-section (1),—

(a) after the word “particulars”, the expression “, in Urdu or English language,” shall be inserted;

(b) for clause (b), the following shall be substituted, namely:—

“(b) name, address and registration, number of the recipient and NIC or NTN of the unregistered person, as the case may be, excluding supplies made by a retailer where the transaction value inclusive of sales tax amount does not exceed rupees fifty thousand, if sale is being made to an ordinary consumer.

Explanation.—For the purpose of this clause, ordinary consumer means a person who is buying goods for his own consumption and not for the purpose of re- sale or processing:

Provided that the condition of NIC or NTN shall be effective from 1^stAugust, 2019;”; and

(c) in clause (d), after the word “description”, the expression “, including count, denier and construction in case of textile yarn and fabric,” shall be inserted;

“(d) after clause (g), in the second proviso, for full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:—

“Provided also that if it is subsequently proved that CNIC provided by the purchaser was not correct, liability of tax or penalty shall not arise against the seller, in case of sale made in good faith.”;

(11) in section 25, in sub-section (2), in second proviso, for the colon at the end, a full stop shall be substituted and the third proviso thereafter shall be omitted;

(12) in section 26, in sub-section (3), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:—

“Provided that the approval under this sub-section shall not be required if revised return is filed within sixty days of filing of return and either the tax payable therein is more than the amount paid or the refund claimed therein is less than the amount as claimed, under the return sought to be revised.”;

(13) in section 30A, in sub-section (1), for the word “post”, the word “appoint” shall be substituted;

(14) in section 33, in the Table, in column (1), against serial number 1, in column (2),—

(a) for the word “five”, the word “ten” shall be substituted; and

(b) in the proviso, for the word “one”, the word “two” shall be substituted;

(15) after section 33, the following new section shall be inserted,

namely:—

“33A. Proceedings against authority and persons.—(1) Subject to

section 51, the Board shall prescribe rules for initiating criminal proceedings against any authority mentioned in sections 30 to 30DDD, including any officer or official subordinate to the aforesaid authority, who willfully and deliberately commits or omits an act which results in undue benefit or advantage to the authority or the officer or official or to any other person.

(16) in section 37B,—

(a) for the words “a Sales Tax Officer”, wherever occurring, the

words “an officer of Inland Revenue” shall be substituted;

(b) for the words “the Sales Tax Officer”, wherever occurring, the words “an officer of Inland Revenue” shall be substituted; and

(c) in sub-section (13), for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister- in-charge,” shall be substituted;

(17) in section 47A, in sub-section (2), in clause (ii), for sub-clause (a), the following shall be substituted, namely:—

“(a) chartered accountants, cost and management accounts and advocates having more than ten years experience in the field of taxation; and”;

(18) for section 58, the following shall be substituted, namely:—

“58. Liability for payment of tax in case of private companies or business enterprises.—(1) Notwithstanding anything contained in the Companies Act, 2017 (XIX of 2017), where any private company or business enterprise is wound up and any tax chargeable on the company or business enterprise, whether before, or in the course, or after its liquidation, in respect of any tax period cannot be recovered from the company or business enterprise, every person who was an owner of, or partner in, or director of, or a shareholder, owning not less than ten per cent of the paid-up capital, in the company or business enterprise, as the case may be, during the relevant period shall jointly and severally with such persons, be liable for the payment of such tax.

(2) Any director or partner who pays tax under sub-section (1) shall be entitled to recover the tax paid from the company or a share of the tax from any other director or partner, as the case may be.

(3) A shareholder who pays tax under sub-section (1) shall be entitled to recover the tax paid from the company or from any other shareholder, owning not less than ten percent of the paid up capital, in proportion to the shares owned by that other shareholder.

(4) The provisions of this Act shall apply to any amount due under this section as if it were tax due under an order for assessment made under this Act.”;

(19) in section 67A,—

(a) the expression “(Private)”, wherever occurring, shall be

omitted; and

(b) in sub-section (12), for the expression “Federal Government”, the expression “Board, with the approval of the Federal Minister-in-charge,” shall be substituted;

(20) in section 71, in sub-section (1), for the expression “Notwithstanding anything contained in this Act, the Federal Government”, the words “The Board” shall be substituted;

(21) in section 72B, after sub-section (1), following new sub-section shall be inserted, namely:—

“(1A) Notwithstanding anything contained in this Act or any other law, for the time being in force, the Board shall keep the selection parameters confidential.”;

(22) after section 75, the following new section shall be added, namely:—

“76. Fee and service charges.– The Federal Government may, by notification in the official Gazette, subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for valuation, in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public- private partnership, at such rates as may be specified in the notification.”;

(23) in the Third Schedule, in column (1), after Serial No. 37 and entries relating thereto in columns (2) and (3), the following new Serial No. and corresponding entries relating thereto shall be added, namely:—

“38.	Household electrical goods, including air conditioners, refrigerators, deep freezers, televisions, recorders and players, electric bulbs, tube-lights, electric fans, electric irons, washing machines and telephone sets.	Respective headings
39.	Household gas appliances, including cooking range, ovens, geysers and gas heaters.	Respective headings
40.	Foam or spring mattresses and other foam products for household use.	Respective headings
41.	Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing	Respective headings

42.	Lubricating oils, brake fluids, transmission fluid, and other vehicular fluids sold in retail packing.	Respective headings
43.	Storage batteries excluding those sold to automotive manufacturers or assemblers	Respective headings
44.	Tyres and tubes excluding those sold to automotive manufacturers or assemblers	Respective headings
45.	Motorcycles	Respective headings
46.	Auto rickshaws	Respective headings
47.	Biscuits in retail packing with brand name	Respective Headings
48.	Tiles	Respective Headings
49.	Auto-parts, in retail packing, excluding those sold to automotive manufacturers or assemblers	Respective Headings”;

(24) in the Fifth Schedule, in the Table, in column (1), against serial number 12, in column (2), for the expression “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007”, the words “prescribed by the Board” shall be substituted”;

(25) in the Sixth Schedule,—

(a) in Table-1, in column (1),—

(i) against Serial No. 2 and 3, in column (2), after the word “preserved”, the expression “, or packed” shall be inserted;

(ii) against Serial No. 19,—

(A) in column (2), after the word “industry”, the

expression “, excluding the products of milling industry, other than wheat and meslin flour, as sold in retail packing bearing brand name or a trademark” shall be inserted; and

(B) in column (3), the figure “1102.1000,” shall be omitted;

(iii) Serial No. 36 and 37 and entries relating thereto in columns (2) and (3) shall be omitted;

(iv) against Serial No. 52A, in column (2), after the word “Goods”, the expression “, excluding electricity and natural gas,” shall be inserted;

(v) against Serial No. 72, in column (2), after the word “Meat”, the expression “whether or not fresh, frozen or otherwise, preserved or packed” shall be added;

(vi) against Serial No. 73A, in column (3), the expression “04.01 and” shall be omitted;

(vii) against Serial No. 85, in column (2), after the word “milk”, the expression “, excluding that sold in retail packing under a brand name or a trademark” shall be added;

(viii) serial number 95 and entries relating thereto in columns

(2) and (3) shall be omitted; and

(ix) after Serial No. 150 and entries relating thereto in columns (1), (2) and (3), the following new Serial No and corresponding entries relating thereto shall be added, namely:—

“151.

(a) Supplies; and

(b) imports of plant, machinery, equipment for installation in tribal areas and of industrial inputs by the industries located in the tribal areas, as defined in the Constitution of Islamic

Republic of Pakistan,−

as made till 30^thJune, 2023, to which the

provisions of the Act or the notifications issued thereunder, would have not applied had Article 247 of the Constitution not been omitted under the Constitution (Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018):

Provided that, in case of imports, the same shall be allowed clearance by the Customs authorities on presentation of a post- dated cheque for the amount of sales tax payable under the Sales Tax Act, 1990, and the same shall be returned to the importer after presentation of a consumption or installation certificate, as the case may be, in respect of goods imported as issued by the Commissioner Inland Revenue having jurisdiction:

Provided further that if plant, machinery and equipment, on which

Respective heading

	exemption is availed under this serial number, is transferred or supplied outside the tribal areas, the tax exempted shall be paid at applicable rate on residual value
152.	Supplies of electricity, as made from the day of assent to the Constitution (Twenty-fifth Amendment) Act, 2018, till 30th June, 2023, to all residential and commercial consumers in tribal areas, and to such industries in the tribal areas which were set and started their industrial production before 31st May, 2018, but excluding steel and ghee or cooking oil industries	2716.0000
153.	Steel billets, ingots, ship plates, bars and other long re-rolled profiles, on such imports and supplies by the manufacturer on which federal excise duty is payable in sales tax mode	Respective headings”;

(b) in Table-2, in column (1),—

(i) against Serial No. 16, in column (2), the words “and

ginned cotton” shall be omitted; and

(ii) after Serial number 24 and entries relating thereto in columns (1), (2) and (3), the following new Serial No. and corresponding entries relating thereto shall be added, namely:—

“25.

Cotton seed oil

1512.2100 and

1512.2900”;

(26) in the Eighth Schedule,—

(a) in Table-1, in column (1),—

(i) against S. No. 14, for the entries in columns (1), (2), (3),

(4) and (5), the following shall be substituted, namely:—

“14.

Milk and cream, concentrated or containing added sugar or other sweetening matter

0402.1000

and 0402.2000

10%

Sold in retail packing under a brand name”;

(ii) (A) S. No. 18 and 21 and entries relating thereto in columns (2), (3), (4) and (5) shall be omitted;

(B) against serial number 22, in column (4), for the figure “6”, the figure “10” shall be substituted; and

(xx) and the corresponding entry in column (3), the following shall be substituted, namely:—

(iii) against S. No. 27, in column (3), for the figure “8432.3090”, occurring three times, the figure “8432.3900” shall be substituted;

(iv) S. No. 32 and entries relating thereto in columns (2), (3), (4) and (5) shall be omitted;

(v) against S. No. 56, in columns (4) and (5), for the figure “65”, the figure “70” shall be substituted;

(vi) after S. No. 58 and entries relating thereto in columns (2), (3), (4) and (5), the following new S. No. and corresponding entries relating thereto shall be added, namely:—

“59.

Products of milling industry except wheat and meslin flour

1102.2000,

1102.9000,

1103.1100,

1103.1300,

1103.1900,

1104.2200,

1104.2300,

1104.2900

and 1104.3000

10%

If sold in retail packing under a brand name or trademark

60.

Fat filled milk

1901.9090

10%

If sold in retail packing under a brand name or trademark

61.

Silver, in

unworked condition

7106.1000,

7106.9110

and 7106.9190

62.	Gold, in unworked condition	7108.1100, 7108.1210 and 7108.1290	1%
63.	Articles of jewellery, or parts thereof, of precious metal or of metal clad with precious metal.	71.13	1.5% of value of gold, plus 0.5% of value of diamond, used therein, plus 3% of making charges	No input tax adjustment to be allowed except of the tax paid on gold
64.	Prepared Food, foodstuff and sweetmeats supplied by restaurants, bakeries, caterers and sweetmeat shops	Respective headings	7.5%	Supplies only, subject to condition that no input tax shall be adjusted
65.	Ginned cotton	Respective headings	10%
66.	Supplies as made from retail outlets as are integrated with Board’s computerized system for real- time reporting of sales	Respective Headings	14%	if supplied goods are finished fabric, and locally manufactured finished articles of textile and textile made-ups and leather and artificial leather subject to the condition that they have maintained 4% value addition during the last six months
67.	LNG imported for servicing CNG sector and local supplies thereof	2711.1100, 2711.2100	5%

68.

Frozen prepared or preserved sausages and similar products of poultry meat or meat offal

1601.0000

69.

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

and 1604.2090

8%”;

(27) in the Ninth Schedule, in the Table, in column (1), for S. No. 2 and entries relating thereto in columns (2), (3), (4) and (5), the

following shall be substituted, namely:—

“2.

Cellular mobile phones or

Rs. 135

Rs. 135

−

satellite phones to be charged

on the basis of import value

per set, or equivalent value in

rupees in case of supply by

the manufacturer, at the rate

as indicated against each

category:--

A. Not exceeding US$ 30

B. Exceeding US$ 30 but not

Rs. 1,320

Rs. 1,320

exceeding US$ 100

C. Exceeding US$ 100 but

Rs. 1,680

Rs. 1,680

not exceeding US$ 200

D. Exceeding US$ 200 but

Rs. 1,740

Rs. 1,740

not exceeding US$ 350

E. Exceeding US$ 350 but

Rs. 5,400

Rs. 5,400

not exceeding US$ 500

F. Exceeding US$ 500

Rs. 9,270

Rs. 9,270

; and

(28) after Ninth Schedule, amended as aforesaid, the following new

Schedules shall be added, namely:—

“THE TENTH SCHEDULE

[See sub-section (1B) of section 3]

The tax on bricks, falling in PCT heading 6901.1000, shall be paid on fixed basis, on monthly return, at the rates specified in the Table below:—

TABLE

S. No.	Region or area	Tax payable per month
(1)	(2)	(3)
1.	Lahore, Rawalpindi and Islamabad districts	Rs. 12,500
2.	Attock, Chakwal, Jehlum, Mandi Bahauddin, Sargodha, Gujrat, Sialkot, Narowal, Gujranwala, Hafizabad, Sheikhupura, Kasur, Nankana Sahib, Chiniot, Faisalabad, Jhang, Toba Tek Singh, Okara and Sahiwal districts	Rs. 10,000
3.	Khushab, Mianwali, Bhakar, Layyah, Muzaffarghar, Dera Ghazi Khan, Rajanpur, Multan, Lodhran, Khanewal, Vehari, Bahawalpur, Pakpattan, Bahawalnagar, Rahim Yar Khan districts; and Sindh, Khyber-Pakhtunkhwa and Baluchistan provinces	Rs. 7,500

THE ELEVENTH SCHEDULE

[see sub-section (7) of section 3] TABLE

The rates for withholding or deduction by the withholding agent shall not be applicable to goods and supplies specified after the end of this Table

No.

Withholding agent

Supplier category

Rate or extent of deduction

(1)

(2)

(3)

(4)

(a) Federal and provincial government departments; autonomous bodies; and public sector organizations

(b) Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001)

Registered persons

1/5^thof Sales

Tax as shown on invoice

2.	(a) Federal and provincial government departments; autonomous bodies; and public sector organizations (b) Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001)	Person registered as a wholesaler, dealer or distributor	1/10^thof Sales Tax as shown on invoice
3.	Federal and provincial government departments; autonomous bodies; and public sector organizations	Unregistered persons	Whole of the tax involved or as applicable to supplies on the basis of gross value of supplies
4.	Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001)	Unregistered persons	5% of gross value of supplies
5.	Registered persons as recipient of advertisement services	Person providing advertisement services	Whole of sales tax applicable
6.	Registered persons purchasing cane molasses.	Unregistered persons	Whole of sales tax applicable

(i) Electrical energy;

(ii) Natural gas;

(iii) Petroleum products as supplied by petroleum production and exploration companies, oil refineries, oil marketing companies and dealers of motor spirit and high speed diesel;

(iv) Vegetable ghee and cooking oil;

(v) Telecommunication services;

(vi) Goods specified in the Third Schedule to the Sales Tax Act, 1990;

(vii) Supplies made by importers who paid value addition tax on such goods at the time of import; and

(viii) Supplies made by an Active Taxpayer as defined in the Sales Tax Act, 1990 to another registered persons with exception of advertisement services.

(vii) gold, in un-worked condition; and

(viii) silver, in un-worked condition.

(3) The value addition tax paid at import stage shall form part of input tax, and the importer shall deduct the same from the output tax due for the tax period, subject to limitations and restrictions under the Act, for determining his net liability. The excess of input tax over output tax shall be carried forwarded to the next tax period as provided in section 10 of the Act.

(4) In no case, the refund of excess input tax over output tax, which is attributable to tax paid at import stage, shall be refunded to a registered person.

(5) The registered person, if also dealing in goods other than imported goods, shall be entitled to file refund claim of excess carried forward input tax for a period as provided in section 10 or in a notification issued there under by the Board after deducting the amount attributable to the tax paid at import stage

i.e. sum of amounts paid during the claim period and brought forward to claim period. Such deducted amount may be carried forward to subsequent tax period.”.

12. Amendments of Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001).—In the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001), in the Schedule, the following further amendments shall be made, namely:—

(a) against S. No. 41 in column (1) for the words “eighteen and a half”, the word “seventeen” shall be substituted; and

(b) after S. No. 42 in column (1), and the entries relating thereto in columns (2), (3) and (4), the following new S. No. and corresponding entries relating thereto shall be added, namely:—

“43.	Advertisement on hoarding boards, pole signs and signboards, and websites or internet	9802.9000	Sixteen percent
44.	Services provided by landscape designers	9814.4000	Sixteen percent
45.	Sponsorship services	9805.9100	Sixteen percent
46.	Services provided or rendered by legal practitioners and consultants	9815.2000	Sixteen percent
47.	Services provided by accountants and auditors	9815.3000	Sixteen percent

48.	Service provided or rendered by Stockbrokers, future brokers and commodity brokers, money exchanger, surveyors, outdoor photographers, event photographers, videographers, art painters, auctioneers (excluding value of goods) and registrar to an issue	9819.1000, 9819.2000, 9819.5000, 9819.7000, 9819.8000, 9819.9100, 9819.9500 and 9819.9090	Sixteen percent
49.	Services provided by race clubs: Entry/ admission and other services	- -	Sixteen percent
50.	Services provided or rendered by corporate law consultants	9815.9000	Sixteen percent
51.	Visa processing services, including advisory or consultancy services for migration or visa application filing services	- -	Sixteen percent
52.	Debt collection services and other debt recovery services	- -	Sixteen percent
53.	Supply chain management or distribution (including delivery) services	- -	Sixteen percent
54.	Services provided or rendered by persons engaged in inter-city transportation or carriageof goods by road or through pipeline or conduit	- -	Sixteen percent
55.	Ready mix concrete services	- -	Sixteen percent
56.	Public relations services	- -	Sixteen percent
57.	Training or coaching services other than education services	- -	Sixteen percent
58.	Cleaning services including janitorial services, collection of waste and processing of domestic waste	9822.2000, 9822.3000 and 9822.9000	Sixteen percent”.

13. Amendments of Income Tax Ordinance, 2001 (XLIX of

2001).—In the Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made, namely:—

1. in section 2,—

(A) clause (1A) shall be re-numbered as clause (1B) and after clause (1), the following new clause shall be inserted, namely:—

“(1A) “active taxpayers' list” means the list instituted by the Board under section 181A and includes such list issued by the Azad Jammu and Kashmir Central Board of Revenue or Gilgit-Baltistan Council Board of Revenue”;

(B) after clause (5B), the following new clause shall be inserted, namely:—

“(5C) “asset move” means the transfer of an offshore asset to an unspecified jurisdiction by or on behalf of a person who owns, possesses, controls or is the beneficial owner of such offshore asset for the purpose of tax evasion;”;

“(22C) “FBR Refund Settlement Company Limited” means the company with this name as incorporated under the Companies Act, 2017 (XIX of 2017), for the purposes of settlement of income tax refund claims including payment by way of issuing refund bonds under section 171A;”;

(D) clause (23A) shall be omitted;

(E) clause (35C) shall be omitted;

(F) after clause (38A), the following new clauses shall be inserted, namely:—

“(38AA) “offshore asset” in relation to a person, includes any movable or immovable asset held, any gain, profit, or income derived, or any expenditure incurred outside Pakistan;

(38AB) “offshore evader” means a person who owns, possesses, controls, or is the beneficial owner of an offshore asset and does not declare, or under declares or provides inaccurate particulars of such asset to the Commissioners.;

(38AC) “offshore enabler” includes any person who, enables, assists, or advises any person to plan, design, arrange or manage a transaction or declaration relating to an

offshore asset, which has resulted or may result in tax evasion;”;

(G) after clause (60), the following new clause shall be inserted, namely:—

“(60A) “specified jurisdiction” means any jurisdiction which has committed to automatically exchange information under the Common Reporting Standard with Pakistan;”; and

(H) after clause (73), the following new clause shall be inserted, namely:—

“(73A) “unspecified jurisdiction” means a jurisdiction which is not a specified jurisdictions.”;

(2) in section 4B, in sub-section (2), in clause (iv), after the word “computed”, the expression “(other than brought forward depreciation, brought forward amortization and brought forward business losses)” shall be inserted;

(3) in section 7B, for sub-section (3), the following shall be substituted, namely:—

“(3) This section shall not apply to a profit on debt that—

(a) is exempt from tax under this Ordinance; or

(b) exceeds thirty six million Rupees.”;

(4) in section 15A, after sub-section (6), the following new sub-section shall be added, namely:—

“(7) Notwithstanding sub-section (6) of section 15, the provisions of this section shall apply to an individual or an association of persons deriving income exceeding Rs. 4 million under section 15, who opts to pay tax at the rate specified in Division I of Part I of the First Schedule;”;

(5) in section 21, after clause (c), the following new clause shall be inserted, namely:—

“(ca) any amount of commission paid or payable in respect of supply of products listed in the Third Schedule of the Sales

Tax Act, 1990, where the amount of commission paid or payable exceeds 0.2 percent of gross amount of supplies thereof unless the person to whom commission is paid or payable, as the case may be, is appearing in the active taxpayer list under this Ordinance;”;

(6) in section 24,—

(A) for sub-section (4), the following shall be substituted, namely:—

“(4) An intangible that does not have an ascertainable useful life shall be treated as if it had a normal useful life of twenty-five years.”; and

(B) in sub-section (11), after the expression “land)”, the expression

“but shall not include self-generated goodwill or any adjustment arising on account of accounting treatment in the manner as may be prescribed” shall be inserted;

(7) in section 37,—

(A) in sub-section (1A), for the words “arising on the disposal of immoveable property”, the expression “under sub-sections (3A) and (3B)” shall be substituted; and

(B) after sub-section (3), the following new sub-sections shall be inserted , namely:—

“(3A) Notwithstanding anything contained in sub-section (3), the amount of any gain arising on disposal of immovable property being an open plot shall be computed in accordance with the formula specified in the Table below, namely:—

TABLE

S.No.	Holding Period	Gain
(1)	(2)	(3)
1.	Where the holding period of open plot does not exceed one year	A
2.	Where the holding period of open plot exceeds one year but does not exceed eight years	A x 3/4
3.	Where the holding period of open plot exceeds eight years	0

where A is the amount of the gain determined under sub-section (2).

(3B) Notwithstanding anything contained in sub-section (3), the amount of any gain arising on disposal of immovable property being a constructed property shall be computed in accordance with the formula specified in the Table below, namely:—

TABLE

S.No.	Holding Period	Gain
(1)	(2)	(3)
1.	Where the holding period of constructed property does not exceed one year	A
2.	Where the holding period of constructed property exceeds one year but does not exceed four years	A x 3/4
3.	Where the holding period of constructed property exceeds four years	0

where A is the amount of the gain determined under sub-section (2).”;

(8) in section 39, in sub-section (1),—

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

(b) in clause (l), for full stop at the end, a semi colon and the word “and” shall be substituted; and

“(la) subject to sub-section (3), any amount or fair market value of any property received without consideration or received as gift, other than gift received from grandparents, parents, spouse, brother, sister, son or a daughter.”;

(9) in section 53, in sub-section (2), the expression “removal of anomalies in taxes, development of backward areas,” shall be omitted;

(10) in section 56A,—

(A) after the word “Pakistan”, wherever occurring, the expression “, Gilgit-Baltistan” shall be inserted; and

(B) for the word “company”, the words “public company as defined in the Companies Act, 2017 and” shall be substituted;

(11) in section 62A, in sub-section (1), the expression “being a filer”, wherever occurring, shall be omitted;

(12) after section 64B, the following new section shall be inserted, namely:—

“64C. Tax credit for persons employing fresh graduates.—(1) A person employing freshly qualified graduates from a university or institution recognized by Higher Education Commission shall be entitled to a tax credit in respect of the amount of annual salary paid to the freshly qualified graduates for a tax year in which such graduates are employed.

(2) The amount of tax credit allowed under sub-section (1) for a tax year shall be computed according to the following formula, namely:—

(A/B) x C

where—

A is the amount of tax assessed to the person for the tax year before allowance of tax credit under this section;

B is the person's taxable income for the tax year; and

C is the lessor of —

(a) the annual salary paid to the freshly qualified graduates referred to in sub-section (1) in the year; and

(b) five percent of the person's taxable income for the year;

(3) The tax credit shall be allowed for salary paid to the number of freshly qualified graduates not exceeding fifteen percent of the total employees of the company in the tax year.

(4) In this section, “freshly qualified graduate” means a person who has graduated after the first day of July, 2017 from any

institution or university recognized by the Higher Education Commission.” ;

(13) in section 65B,—

(A) in sub-section (1), for full stop, occurring at the end, a colon shall be substituted and thereafter, the following provisos shall be added, namely:—

Provided that for the tax year 2019 the rate of credit shall be equal to five percent of the amount so invested:

Provided further that the provisions of sub-section (5) relating to carry forward of the credit to be deducted from tax payable, to the following tax years, as specified in the said sub-section, shall continue to apply after tax year 2019; and

(B) in sub-section (2), for the figure “2021”, the figure “2019” shall be substituted;

(14) after section 75, the following new section shall be inserted, namely:—

“75A. Purchase of assets through banking channel.—(1) Notwithstanding anything contained in any other law, for the time being in force, no person shall purchase—

(a) immovable property having fair market value greater than five million Rupees; or

(b) any other asset having fair market value more than one million Rupees,

otherwise than by a crossed cheque drawn on a bank or through crossed demand draft or crossed pay order or any other crossed banking instrument showing transfer of amount from one bank account to another bank account.

(2) For the purposes of this section in case of immoveable property, fair market value means value notified by the Board under sub-section (4) of section 68 or value fixed by the provincial authority for the purposes of stamp duty, whichever is higher.

(3) In case the transaction is not undertaken in the manner specified in sub-section (1),—

(a) such asset shall not be eligible for any allowance under sections 22, 23, 24 and 25 of this Ordinance; and

(b) such amount shall not be treated as cost in terms of section 76 of this Ordinance for computation of any gain on sale of such asset.”;

(15) in section 82,—

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

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

“(ab) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and twenty days or more in the tax year and, in the four years preceding the tax year, has been in Pakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five days or more; or”;

(16) after section 99B, the following new section shall be inserted, namely:—

“99C. Special procedure for certain persons.—Notwithstanding anything contained in this Ordinance, the Federal Government may, by notification in the official Gazette, prescribe special procedure for scope and payment of tax, record keeping, filing of return and assessment in respect of small businesses, construction businesses, medical practitioners, hospitals, educational institutions and any other sector specified by the Federal Government, in such cities or territories, as may be specified therein.”;

(17) after section 100B, the following new section shall be inserted, namely:—

“100BA. Special provisions relating to persons not appearing in active taxpayers’ list.—(1) The collection or deduction of advance income tax, computation of income and tax payable thereon shall be determined in accordance with the rules in the Tenth Schedule.

(2) The provisions of the Tenth Schedule shall have effect notwithstanding anything to the contrary contained in this Ordinance.”;

(18) in section 100C,—

(A) in sub-section (1), in clause (d), for full stop at the end a semicolon shall be substituted and thereafter the following new clauses shall be added, namely:—

“(e) approval of the Commissioner has been obtained as per the requirement of clause (36) of section 2:

Provided that this clause shall take effect from the first day of July, 2020; and

(f) none of the assets of trusts or welfare institutions confers, or may confer, a private benefit to the donors or family, children or author of the trust or his descendents or the maker of the institution or to any other person:

Provided that where such private benefit is conferred, the amount of such benefit shall be added to the income of the donor:”; and

(B) in sub-section (2), clause (c) shall be omitted;

(19) in section 107, in sub-section (1B), after the expression “(XCVI of 2002)”; the expression “subject to clause (a) of sub-section (3) of section 216 of this Ordinance” shall be inserted;

(20) after section 108, the following new sections shall be inserted, namely:—

“108A. Report from independent chartered accountant or cost and management accountant.—(1) Where the Commissioner is of the opinion that a transaction has not been declared at arm's length, the Commissioner may obtain report from an independent chartered accountant or cost and management accountant to determine the fair market value of asset, product, expenditure or service at the time of transaction.

(2) The scope, terms and conditions of the report shall be as may be prescribed.

(3) Where the Commissioner is satisfied with the report of the independent chartered accountant or cost and management accountant, the fair market value of asset, product, expenditure or service determined in the report shall be

treated as definite information for the purpose of sub-section

(8) of section 122.

(4) Where the Commissioner is not satisfied with the report of the independent chartered accountant or cost and management accountant, the Commissioner may record reasons for being not satisfied with the report and seek report from another independent chartered accountant or cost and management accountant, to determine the fair market value of asset, product, expenditure or service at the time of transaction.

(5) The Commissioner shall seek report under sub-section (1) or sub-section (3), as the case may be, with prior approval of the Board.

108B. Transactions under dealership arrangements.—(1) Where a person supplies products listed in the Third Schedule to the Sales Tax Act, 1990 or any other products as prescribed by the Board, under a dealership arrangement with the dealers who are not registered under the Sales Tax Act, 1990 and are not appearing in the active taxpayers’ list under this Ordinance, an amount equal to seventy-five percent of the dealer's margin shall be added to the income of the person making such supplies.

(2) For the purposes of operation of this section, ten percent of the sale price of the manufacturer shall be treated as dealers margin.”;

(21) in section 111, in sub-section (4),—

(a) in clause (a), for the word “ten”, the word “five” shall be substituted; and

(b) clause (c) shall be omitted;

(22) in section 114, in sub-section (1), in clause (b), in sub-clause (iii), for the words “two hundred and fifty”, the words “five hundred” shall be substituted;

(23) in section 118, in sub-section (3), in clause (a), for the expression “31st day of August”, the expression “30th day of September” shall be substituted;

(24) after the omitted section 120A, the following new section shall be inserted, namely:—

“120B. Restriction of proceedings.—(1) Where any person entitled to declare undisclosed assets, undisclosed expenditure and undisclosed sales under the Assets Declaration Act, 2019 declares such assets, expenditures or sales to pay tax, no proceedings shall be undertaken under this Ordinance in respect of such declaration.

(2) Notwithstanding anything contained in any other law, for the time being in force, sub-section (3) of section 216, except the provisions of clauses (a) and (g) of sub-section (3) of section 216, particulars of the persons making declaration under the Assets Declaration Act, 2019 or any information received in any declaration made under the said Act shall be confidential.”;

(25) in section 130, for sub-sections (1) and (2), the following shall be substituted, namely:—

“(1) There shall be established an Appellate Tribunal to be called the Appellate Tribunal Inland Revenue to exercise the powers and perform the functions conferred on the Appellate Inland Revenue tribunal by this Ordinance,

(2) The Inland Revenue Appellate Tribunal shall consist of a chairman and such other judicial and accountant members as are appointed in such numbers and in the manner as the Prime Minister may prescribe by the rules.”;

(26) in section 134A, in sub-section (2), in clause (ii),—

(a) in sub-clause (a),—

(i) the word “senior”, wherever occurring, shall be omitted;

(ii) after the word “accountants”, the expression “, cost and management accountants” shall be inserted; and

(iii) after the word “having”, the words “minimum ten years” shall be inserted;

(b) in sub-clause (b), in the proviso, after the word “Accountant”, wherever occurring, the words “or cost and management accountant” shall be inserted;

(27) in section 139, sub-section (5) shall be re-numbered as sub-section

(7) and after sub-section (4), the following new sub-sections shall be inserted, namely:—

“(5) Notwithstanding anything contained in any other law, for the time being in force, where any tax payable by an association of persons in respect of any tax year cannot be recovered from the association of persons, every person who was, at any time in that tax year, a member of the association of persons, shall be jointly and severally liable for payment of the tax due by the association of persons.

(6) Any member who pays tax under sub-section (5) shall be entitled to recover the tax paid from the association of persons or a share of the tax from any other member.”;

(28) in section 145, after sub-section (4), the following new sub-section shall be added, namely:—

“(5) Notwithstanding anything contained in any other law, for the time being in force, where on the basis of information received from any offshore jurisdiction, the Commissioner has reason to believe that such person who is likely to leave Pakistan may be involved in offshore tax evasion or such person is about to dispose of any such asset, the Commissioner may freeze any domestic asset of the person including any asset beneficially owned by the person for a period of one hundred and twenty days or till the finalization of proceedings including but not limited to recovery proceedings under this Ordinance whichever is earlier.”;

(29) in section 147A, in sub-section (8), for the words “who was filer”, the words “whose name was appearing in the active taxpayers' list” shall be substituted;

(30) in section 148,—

(A) in sub-section (7),—

(a) for the words “a final” the word “minimum” shall be substituted;

(b) the expression “except as provided under sub-section (8)” shall be omitted; and

(B) in sub-section (8A), for the word “final”, the word “minimum” shall be substituted;

(31) in section 151, in sub-section (3), for the word, “final” the word, “minimum” shall be substituted;

(32) in section 152,—

(A) in sub-section (1B), for the colon, a full stop shall be substituted and thereafter the proviso shall be omitted;

(B) for the word, “final”, wherever occurring, the word, “minimum” shall be substituted;

(D) in sub-section (2B), the expression “and sub-section (4A)” shall be omitted;

(E) in sub-section (4A), for the word “adjustable”, the words “not minimum tax” shall be substituted;

(F) after sub-section (4A) “amended as aforesaid”, the following new sub-section shall be inserted, namely:—

“(4B) The Commissioner may, in case of payment that constitutes part of an overall arrangement of a cohesive business operation as referred to in paragraph (ii) of sub-clause (g) of clause (41) of section 2, on application made by the person making payment and after making such inquiry, as the Commissioner thinks fit, allow by order in writing, the person to make payment after deduction of tax equal to thirty percent of the tax chargeable on such payment under sub-section (1A):

Provided that the credit of the tax so deducted shall be available to the permanent establishment of the non-resident accounting for overall profits arising on the overall cohesive business operation.”;

(33) in section 153,—

(A) in sub-section (3),—

(a) for the word “final”, wherever occurring. the word “minimum” shall be substituted;

(b) in clause (a), for the words “be adjustable”, the words “not be minimum tax” shall be substituted;

“(b) tax deductible shall be a minimum tax on transactions referred to in clause (b) of sub-section (1).”;

(d) in clause (d), the expression “with effect from tax year 2013 shall be omitted; and

(e) in clause (e), the expression “with effect from the 1st July, 2016” shall be omitted;

(B) in sub-section (4), for the word “adjustable”, the words “not minimum” shall be substituted;

(34) after omitted section 153A, the following new section shall be inserted, namely:—

“153B. Payment of royalty to resident persons.—(1) Every person paying an amount of royalty, in full or in part including by way of advance, to a resident person shall deduct tax from the gross amount payable (including Federal excise duty and provincial sales tax, if any) at the rate specified in Division IIIB of Part III of the First Schedule.

(2) The tax deductible under sub-section (1) shall be adjustable.”;

(35) in section 161, after sub-section (2), the following new sub-section shall be added, namely:—

“(3) The Commissioner may, after making, or causing to be made, such enquiries as he deems necessary, amend or further amend an order of recovery under sub-section (1), if he considers that the order is erroneous in so far it is prejudicial to the interest of revenue:

Provided that the order of recovery shall not be amended, unless the person referred to in sub-section (1) has been provided an opportunity of being heard.”;

(36) in section 165, after the expression “Chapter XII”, wherever occurring, the words “or the Tenth Schedule” shall be inserted;

(37) in section 165A, in sub-section (1),—

(A) in clause (a), the expression “for filers and non-filers” shall be omitted; and

(B) in clause (d),—

(a) the words “one million rupees for filers and” shall be omitted; and

(b) the expression “for non-filers” shall be omitted;

(38) in section 168, in sub-section (3), clauses (a), (b), (c), (d), (h) and

(j) shall be omitted;

(39) in section 169, for sub-section (4), the following shall be substituted, namely:—

“(4) Where the tax collected or deducted is final tax under any provision of this Ordinance and hundred percent higher tax rate has been prescribed for the said tax under the Tenth Schedule, the final tax shall be the tax rate prescribed in the First Schedule and the excess tax collected under the Tenth Schedule specified for persons not appearing in the active taxpayers’ list shall be adjustable in case the return is filed before finalization of assessment as provided in rule 4 of the Tenth Schedule.”;

(40) after section 171, the following new section shall be inserted, namely:—

“171A. Payment of refund through income tax refund bonds.—

(1) Notwithstanding anything contained in sections 170 and 171, the income tax refunds payable under this Ordinance may also be paid through income tax refund bonds to be issued by FBR Refund Settlement Company Limited, in book-entry form through an establishment licensed by the Securities and Exchange Commission of Pakistan as a central depository under the Securities Act, 2015 (III of 2015), in

lieu of payment to be made through issuance of cheques or bank debit advice.

(2) The Board shall issue a promissory note to FBR Refund Settlement Company Limited, hereinafter referred to as the company, incorporating the details of refund claimants and the amount of refund determined as payable to each for issuance of income tax refund bonds, hereinafter referred to as the bonds, of the same amount.

(3) The bonds shall be issued in values in multiples of one hundred thousand rupees.

(4) The bonds so issued shall have a maturity period of three years and shall bear annual simple profit at ten percent.

(5) The bonds shall be traded freely in the country’s secondary markets.

(6) The bonds shall be approved security for calculating the statutory liquidity reserve.

(7) The bonds shall be accepted by the banks as collateral.

(8) There shall be no compulsory deduction of Zakat against the bonds and Sahib-e-Nisab may pay Zakat voluntarily according to Shariah.

(9) After period of maturity, the company shall return the promissory note to the Board and the Board shall make the payment of amount due under the bonds, along with profit due, to the bond holders.

(10) The bonds shall be redeemable in the manner as in sub- section (9) before maturity only at the option of the Board along with simple profit payable at the time of redemption in the light of general or specific policy to be formulated by the Board.

(11) The refund under sub-section (1) shall be paid in the aforesaid manner to the claimants who opt for payment in such manner.

(12) The Federal Government may notify procedure to regulate the issuance, redemption and other matters relating to the bonds, as may be required.”;

(41) in section 177,—

(A) for sub-section (6), the following shall be substituted, namely:—

“(6) After completion of the audit, the Commissioner shall, after obtaining taxpayer’s explanation on all the issues raised in the audit, issue an audit report containing audit observations and findings.”; and

(B) after sub-section (6), substituted as aforesaid, the following new sub-section shall be inserted, namely:—

“(6A) After issuing the audit report, the Commissioner may, if considered necessary, amend the assessment under sub- section (1) or sub-section (4) of section 122, as the case may be, after providing an opportunity of being heard to the taxpayer under sub-section (9) of section 122.”;

(42) after section 181C, the following new section shall be inserted, namely:—

“181D. Business licence scheme.—Every person engaged in any business, profession or vocation shall be required to obtain and display a business licence as prescribed by the Board.”;

(43) in section 182, in sub-section (1), in the Table, in column(1),—

(A) against S.No.1, in column (3),—

(a) for the word “twenty”, wherever occurring, the words, “forty”, shall be substituted; and

(b) after the colon at the end, the following proviso shall be inserted, namely:—

“Provided that If seventy-five percent of the income is from salary and the amount of income under salary is less than five million Rupees, the minimum amount of penalty shall be five thousand Rupees.”;

(B) against S. No. 1AA, in column (3), for the figure “20,000”, the figure “100,000” shall be substituted;

(D) against S. No. 6, in column (3), for the word “five”, the word “thirty”, shall be substituted;

(E) against S. No. 11, in column (3), for the words “twenty five”, the word, “fifty”, shall be substituted;

(F) against S. No. 12, in column (3), for the words “twenty five”, the words “one hundred”, shall be substituted;

(G) against S. No 15, in column (3), for the words “twenty five”, the word “forty” shall be substituted; and

(H) after S. No. 20 and entries relating thereto in columns (2), (3) and (4), the following new serial numbers and corresponding entries relating thereto shall be added, namely:—

“21	Any person who purchases immovable property having fair market value greater than rupees five million through cash or bearer cheque	Such person shall pay a penalty of five percent of the value of property determined by the Board under sub-section (4) of section 68 or by the provincial authority for the purposes of stamp duty, whichever is higher.	75A
22	Where an offshore tax evader is involved in offshore tax evasion in the course of any proceedings under this Ordinance before any Income Tax authority or the appellate tribunal.	Such person shall pay a penalty of one hundred thousand rupees or an amount equal to two hundred per cent of the tax which the person sought to evade, whichever is higher.	General
23	Where in the course of any transaction or declaration made by a person an enabler has enabled, guided, advised or managed any person to	Such person shall pay a penalty of three hundred thousand rupees or an amount equal to two hundred per cent of the	General

	design, arrange or manage that transaction or declaration in such a manner which has resulted or may result in offshore tax evasion in the course of any proceedings under this Ordinance.	tax which was sought to be evaded, whichever is higher.
24	Any person who is involved in asset move as defined in clause (5C) of section 2 of the Ordinance from a specified territory to an un-specified territory.	Such person shall pay a penalty of one hundred thousand rupees or an amount equal to one hundred per cent of the tax whichever is higher.	General
25	Where a Reporting Financial Institution fails to comply with any provisions of section 165B of the Ordinance or Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002.	Such Reporting Financial Institution shall pay a penalty of Rs.10, 000 for each default and an additional Rs. 10,000 each month until the default is redressed.
26	Where a Reporting Financial Institution files an incomplete or inaccurate report under provisions of section 165B of the Ordinance and Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002.	Such Reporting Financial Institution shall pay a penalty of Rs.10, 000 for each default and an additional Rs. 10,000 each month until the default is redressed.
27	Where a Reporting Financial Institution fails to obtain valid self-certification for new accounts or furnishes false self-certification made by the Reportable Jurisdiction Person under Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002.	Such Reporting Financial Institution shall pay a penalty of Rs.10,000 for each default and an additional Rs. 10,000 each month until the default is redressed.
28	Where a Reportable Jurisdiction Person fails to furnish valid self-certification or furnishes false self- certification under Common Reporting Standard Rules in	Such Reportable Jurisdiction Person shall pay a penalty of Rs. 5,000 for each default and an additional Rs. 5,000 each month until

Chapter XIIA of Income Tax Rules, 2002.

the default is redressed.”

;

(44) in section 182A, in sub-section (1),—

(A) in clause (a), for the expression “; and”, at the end, a colon shall be substituted and thereafter the following new proviso shall be inserted, namely:—

“Provided that without prejudice to any other liability under this Ordinance, the person shall be included in the active taxpayers’ list on filing return after the due date, if the person pays surcharge at Rupees—

(i) twenty thousand in case of a company;

(ii) ten thousand in case of an association of persons;

(iii) one thousand in case of an individual.”;

(B) in clause (b), for the full stop at the end, a semicolon shall be substituted and thereafter the following new clauses shall be added, namely:—

“(c) not be issued refund during the period the person is not included in the active taxpayers’ list; and

(d) not be entitled to additional payment for delayed refund under section 171 and the period the person is not included in the active taxpayers’ list, shall not be counted for computation of additional payment for delayed refund.”;

(45) in section 191, in sub-section (1), after clause (c), the following new clause shall be inserted, namely:—

“(ca) furnish particulars or complete or accurate particulars of persons mentioned in sub-section (1) of section 165;”;

(46) after section 192A , the following new section shall be inserted, namely:—

“192B. Prosecution for concealment of an offshore asset.—(1) Any person who fails to declare an offshore asset to the Commissioner or furnishes inaccurate particulars of an offshore asset and revenue impact of such concealment or

furnishing of inaccurate particulars is ten million rupees or more shall commit an offence punishable on conviction with imprisonment up to three years or with a fine up to five hundred thousand Rupees or both.”;

(47) after section 195, the following new sections shall be inserted, namely:–

“195A. Prosecution for non-compliance with notice under section 116A.—Any person who, without reasonable excuse, fails to comply with a notice under sub-section (2) of section 116A; shall commit an offence punishable on conviction with imprisonment up to one year or with a fine up to fifty thousand Rupees or both.

195B. Prosecution for enabling offshore tax evasion.—Any enabler who enables, guides or advises any person to design, arrange or manage a transaction or declaration in such a manner which results in offshore tax evasion, shall commit an offence punishable on conviction with imprisonment for a term not exceeding seven years or with a fine up to five million Rupees or both.”;

(48) in section 215, in sub-section (1),—

(A) the expression “or persons or class of persons (hereinafter called ‘filer’),” shall be omitted; and

(B) for the word, “filer” the word, “person” shall be substituted;

(49) in section 216, after sub-section (6A), the following new sub- sections, shall be inserted, namely:—

“(6B) Nothing contained in sub-section (1) shall prevent the Board from publishing the names of offshore evaders, in the print and electronic media who have evaded offshore tax equal to or exceeding rupees two and half million Rupees.

(6C) Nothing contained in sub-section (1) shall prevent the Board from publishing the names of offshore tax enablers, in the print and electronic media who have enabled offshore tax evasion.”;

(50) after section 216, amended as aforesaid, the following new section shall be inserted, namely:—

“216A. Proceedings against authority and persons.—(1) Subject to section 227, the Board shall prescribe rules for initiating criminal proceedings against any authority mentioned in section 207 and officer of the Directorates General mentioned in Part II and Part III of Chapter XI including any person subordinate to the aforesaid authorities or officers of the Directorates General who willfully and deliberately commits or omits an act which results in undue benefit or advantage to the authority or the officer or official or to any other person.

(51) after section 222, the following new section shall be added, namely:—

“222A. Fee and service charges.—The Federal Government may, by notification in the official Gazette, and subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for valuation or in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership at such rates as may be specified in the notification.”;

(52) section 227C shall be omitted;

(53) after section 227C, omitted as aforesaid, the following new section shall be inserted, namely:—

“227D. Automated impersonal tax regime.—(1) The Board may design an alternate impersonal taxation regime whereby personal interaction will be minimized.

(2) The Board may, by notification in the official Gazette, prescribe the procedure in this behalf.

(3) This section shall be applicable only for low risk and compliant taxpayers as may be prescribed.”;

(54) in section 230E, in the marginal note, for the word “Tar” the word “Tax” shall be substituted;

(55) in section 230F, sub-section (23) shall be omitted;

(56) after section 230F, amended as aforesaid, the following new sections shall be inserted, namely:—

“230G. Directorate General of Special Initiative.—(1) The Directorate General of Special Initiative shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.

(2) The Board may, by notification in the official Gazette,—

(a) specify the functions, jurisdiction and powers of the Directorate General of Special Initiative and its officers; and

(b) confer the powers of authorities specified in section 207 upon the Directorate General and its officers.

230H. Directorate General of Valuation.—(1) The Directorate General of Valuation shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.

(2) The Board may, by notification in the official Gazette,—

(a) specify the functions, jurisdiction and powers of the Directorate General of Valuation and its officers; and

(b) confer the powers of authorities specified in section 207 upon the Directorate General and its officers.”;

(57) in section 231B, in sub-section (1A), for the expression “non-filer”, the expression “person whose name is not appearing in the active taxpayers' list” shall be substituted;

(58) in section 233, for the word, “final”, wherever occurring, the word “minimum” shall be substituted;

(59) in section 234A, in sub-section (3), for the word “final” the word “minimum” shall be substituted;

(60) in section 236C, in sub-section (3), for the word “three”, the word “five” shall be substituted;

(61) in section 236P,—

(a) in sub-section (1), for the expression “non-filer”, the expression “person whose name is not appearing in the active taxpayers' list” shall be substituted; and

(b) in sub-section (2), for the expression “non-filer”, the expression “person whose name is not appearing in the active taxpayers' list” shall be substituted;

(62) in section 236U, in sub-section (1), for the expression “non-filers”, the expression “a person whose name is not appearing in the active taxpayers' list” shall be substituted;

(63) section 236W shall be omitted;

(64) in the First Schedule,—

(A) in Part I,—

(a) for Division I, the following shall be substituted, namely:—

“Division I

[Rates of Tax for Individuals and Association of Persons]

(1) Subject to clause (2), the rates of tax imposed on income of every individual and association of persons except a salaried individual shall be as set out in the following Table, namely:—

TABLE

S. No	Taxable Income	Rate of Tax
(1)	(2)	(3)
1.	Where taxable income does not exceed Rs. 400,000	0%
2.	Where taxable income exceeds Rs. 400,000 but does not exceed Rs. 600,000	5% of the Rs. 400,000	amount	exceeding

(1)	(2)	(3)
3.	Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000	Rs. 10,000 plus 10% of the amount exceeding Rs. 600,000
4.	Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 2,400,000	Rs. 70,000 plus 15% of the amount exceeding Rs. 1,200,000
5	Where taxable income exceeds Rs. 2,400,000 but does not exceed Rs. 3,000,000	Rs. 250,000 plus 20% of the amount exceeding Rs. 2,400,000
6	Where taxable income exceeds Rs. 3,000,000 but does not exceed Rs. 4,000,000	Rs. 370,000 plus 25% of the amount exceeding Rs. 3,000,000
7.	Where taxable income exceeds Rs. 4,000,000 but does not exceed Rs. 6,000,000	Rs. 620,000 plus 30% of the amount exceeding Rs. 4,000,000
8.	Where taxable income exceeds Rs. 6,000,000	Rs. 1,220,000 plus 35% of the amount exceeding Rs. 6,000,000

(2) Where the income of an individual chargeable under the head “salary” exceeds seventy-five per cent of his taxable income, the rates of tax to be applied shall be as set out in the following Table, namely:—

TABLE

S. No	Taxable Income	Rate of Tax
(1)	(2)	(3)
1.	Where taxable income does not exceed Rs. 600,000	0%
2.	Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000	5% of the amount exceeding Rs. 600,000
3.	Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000	Rs. 30,000 plus 10% of the amount exceeding Rs. 1,200,000
4.	Where taxable income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000	Rs. 90,000 plus 15% of the amount exceeding Rs. 1,800,000
5.	Where taxable income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000	Rs. 195,000 plus 17.5% of the amount exceeding Rs. 2,500,000
6.	Where taxable income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000	Rs. 370,000 plus 20% of the amount exceeding Rs. 3,500,000
7.	Where taxable income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000	Rs. 670,000 plus 22.5% of the amount exceeding Rs. 5,000,000

(1)	(2)	(3)
8.	Where taxable income exceeds Rs. 8,000,000 but does not exceed Rs. 12,000,000	Rs. 1,345,000 plus 25% of the amount exceeding Rs. 8,000,000
9.	Where taxable income exceeds Rs. 12,000,000 but does not exceed Rs.30,000,000	Rs. 2,345,000 plus 27.5% of the amount exceeding Rs. 12,000,000
10.	Where taxable income exceeds Rs. 30,000,000 but does not exceed Rs.50,000,000	Rs. 7,295,000 plus 30% of the amount exceeding Rs. 30,000,000
11.	Where taxable income exceeds Rs. 50,000,000 but does not exceed Rs.75,000,000	Rs. 13,295,000 plus 32.5% of the amount exceeding Rs. 50,000,000
12.	Where taxable income exceeds Rs.75,000,000	Rs. 21,420,000 plus 35% of the amount exceeding Rs. 75,000,000”;

(b) in Division II, in clause (i), in the third proviso,—

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

(ii) for the expression “thereafter as set out in the following Table, namely:—”, the expression “29% for tax year 2019 and onwards.” shall be substituted; and

(iii) the Table shall be omitted.

“Division III Rate of Dividend Tax

The rate of tax imposed under section 5, on dividend received from a

company shall be—

(a) 7.5% in case of dividend paid by Independent Power Purchasers where such dividend is a pass through item under an Implementation Agreement or Power Purchase Agreement or Energy Purchase Agreement and is required to be re-imbursed by Central Power Purchasing Agency (CPPA-G) or its predecessor or successor entity.

(b) 15% in mutual funds and cases other than those mentioned in clauses (a) and (c).

(c) 25% in case of a person receiving dividend from a company where no tax is payable by such company, due to exemption of income or carry forward of business losses under Part VIII of Chapter III or claim of tax credits under Part X of Chapter III.”;

(d) in Division IIIA, for the Table, the following shall be substituted, namely:—

“Table

S. No.	Profit on debt	Rate of tax
(1)	(2)	(3)
1.	Where profit on debt does not exceed Rs.5,000,000	15%
2.	Where profit on debt exceeds Rs.5,000,000 but does not exceed Rs.25,000,000	17.5%
3.	Where profit on debt exceeds Rs.25,000,000 but does not exceed Rs.36,000,000	20%”;

(e) in Division VIA, in the Table, in column (1),—

(i) against S.No.5, in column (2), after the figure “2,000,000”, the expression “but does not exceed Rs.4,000,000” shall be inserted; and

(ii) after S. No. 5 and entries relating thereto in columns (2) and (3), the following new serial numbers and corresponding entries relating thereto shall be inserted, namely:—

“6.	Where the gross amount of rent exceeds Rs.4,000,000 but does not exceed Rs.6,000,000.	Rs.610,000 plus 25 per cent of the gross amount exceeding Rs.4,000,000
7.	Where the gross amount of rent exceeds Rs.6,000,000 but does not exceed Rs.8,000,000	Rs.1,110,000 plus 30 per cent of the gross amount exceeding Rs.6,000,000
8.	Where the gross amount of rent exceeds Rs.8,000,000	Rs.1,710,000 plus 35 percent of the gross amount exceeding Rs.8,000,000”;

(f) in Division VII,—

(i) for the Table, excluding the provisos, the following new Table shall be substituted,—

“S.No	Period	Tax Year 2015	Tax Year 2016	Tax Year 2017	Tax Years 2018, 2019 and 2020
“S.No	Period	Tax Year 2015	Tax Year 2016	Tax Year 2017	Securities acquired before 01-07-2016	Securities acquired after 01-07-2016
(1)	(2)	(3)	(4)	(5)	(6)	(7)
1.	Where holding period of a security is less than twelve months	12.5%	15%	15%	15%	15%
2.	Where holding period of a security is twelve months or more but less than twenty-four months	10%	12.5%	12.5%	12.5%
3.	Where holding period of a security is twenty - four months or more but the security was acquired on or after 1st July, 2013.	0%	7.5%	7.5%	7.5%
4.	Where the security was acquired before 1^stJuly, 2013	0%	0%	0%	0%	0%
5.	Future commodity contracts entered into by the members of Pakistan Mercantile Exchange	0%	0%	5%	5%	5%”; and

(ii) in the fifth proviso, after the full stop at the end, the following explanation shall be added, namely:-

“Explanation.— For removal of doubt, it is clarified that, the provisions of this proviso shall be applicable only in case of a

mutual fund or collective investment scheme or a REIT scheme.”;

(g) for Division VIII, the following shall be substituted, namely:—

“Division VIII

Tax on Capital Gains on disposal of Immovable Property

The rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:—

S. No.	Amount of gain	Rate of tax
(1)	(2)	(3)
1.	Where the gain does not exceed Rs. 5 million	5%
2.	Where the gain exceeds Rs. 5 million but does not exceed Rs. 10 million	10%
3.	Where the gain exceeds Rs. 10 million but does not exceed Rs. 15 million	15%
4.	Where the gain exceeds Rs. 15 million	20%”; and

(h) in Division IX, in the Table, in column (1), against serial numbers 1 to 4, for the entries in column (3), the following shall respectively be substituted, namely:—

“0.75%

0.25%

0.3%

1.5%”;

(B) in Part II,—

(a) for the Table excluding the provisos, the following shall be substituted, namely:—

“S. No.

Persons

Rate

(1)

(2)

(3)

(i) Industrial undertaking importing remeltable steel (PCT Heading 72.04) and directly reduced iron for its own use;

(ii) Persons importing potassic fertilizers in pursuance of Economic Coordination

1% of the import value as increased by customs- duty, sales tax and federal excise duty

(1)	(2)	(3)
	Committee of the cabinet’s decision No.ECC-155/12/2004 dated the 9th December, 2004; (iii) Persons importing urea; (iv) Manufacturers covered under Notification No. S.R.O. 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O. 1125(I)/2011 dated the 31st December, 2011; (v) Persons importing Gold; (vi) Persons importing Cotton; and (vii) Persons importing LNG]
2.	Persons importing pulses	2% of the import value as increased by customs- duty, sales tax and federal excise duty
3.	Commercial importers covered under Notification No. S.R.O. 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O. 1125(I)/2011 dated the 31st December, 2011.	3% of the import value as increased by customs- duty, sales tax and federal excise duty
4.	Persons importing coal	4%
5.	Persons importing finished pharmaceutical products that are not manufactured otherwise in Pakistan, as certified by the Drug Regulatory Authority of Pakistan	4%
6.	Ship breakers on import of ships	4.5%
7.	Industrial undertakings not covered under S. Nos. 1 to 6	5.5%
8.	Companies not covered under S. Nos. 1 to 7	5.5%
9.	Persons not covered under S. Nos. 1 to 8	6%”; and

(b) in the first proviso, in clauses (a) and (b), the expression “being a filer;”, wherever occurring, shall be omitted;

(a) in Division I,—

(i) for paragraph (a), the following shall be substituted, namely:—

(ii) in paragraph (b), the words “for filers” shall be omitted;

(iii) paragraph (c) and provisos thereafter shall be omitted;

(b) in Division IA,—

(i) for the figure “10”, the figure “15” shall be substituted;

(ii) the expression “for filers and “17.5%” of the yield or profit paid, for non-filers” shall be omitted; and

(iii) for the proviso, the following shall be substituted, namely:—

“Provided that the rate shall be 10% in cases where yield or profit paid is rupees five hundred thousand rupees or less.”;

(d) in Division II,—

(i) in clause (1), the expression “in case a person is a filer and 13% in case the person is a non-filer” shall be omitted;

(ii) in clause (4),—

(a) in sub-clause (i), the expression “, if the company is a filer and 7% if the company is a non-filer” shall be omitted; and

(b) in sub-clause (ii), the expression “, if the person is a filer and 7.75% if the person is a non-filer” shall be omitted;

(iii) in clause (5), in sub-clause (ii),—

(a) in paragraph (a), the expression “, if the company is a filer and 14% if the company is a non-filer” shall be omitted; and

(b) in paragraph (b), the expression “, if the person a filer and 17.5% if the person is a non-filer” shall be omitted;

(iv) in clause (6), in sub-clause (ii),—

(a) the expression “in case a person is a filer;” shall be omitted; and

(b) the expression “and 13% if the person is a non filer,” shall be omitted;

(e) in Division III,—

(i) in clause (1), in sub-clause (b),—

(a) in paragraph (i), the expression “, if the company is a filer and 8% if the company is a non-filer” shall be omitted; and

(b) in paragraph (ii), the expression “, if the person is a filer and 9% if the person is a non-filer” shall be omitted;

(ii) for clause (2), the following shall be substituted, namely:—

“(2) The rate of tax to be deducted from a payment referred to in clause (b) of sub- section (1) of section 153 shall be—

(f) after the omitted Division IIIA, the following new Division shall be inserted, namely:—

“Division IIIB

Royalty paid to resident persons

The rate of tax to be deducted under section 153B shall be 15% of the gross amount payable.”;

(g) in Division V,—

(I) in clause (a), in the Table, in column (1),—

(i) against S.No.5, in column (2), after the figure “2,000,000”, the expression “but does not

exceed Rs.4,000,000” shall be inserted;

(ii) after S. No.5 and entries relating thereto in columns (2) and (3), the following new serial numbers and corresponding entries relating thereto shall be added, namely:—

“6.

Where the gross amount of rent exceeds Rs. 4,000,000 but does not exceed Rs. 6,000,000

Rs. 610,000 plus 25 per cent of the gross amount exceeding Rs. 4,000,000

Where the gross amount of rent exceeds Rs. 6,000,000 but does not exceed Rs. 8,000,000

Rs. 1,110,000 plus 30

per cent of the gross amount exceeding Rs. 6,000,000

Where the gross amount of rent exceeds Rs. 8,000,000

Rs. 1,710,000 plus 35

percent of the gross amount exceeding Rs. 8,000,000”; and

(II) in clause (b), the expression “for filers and 17.5% of the gross amount of rent for non-filers” shall be omitted;

(h) in Division VI, in clause (1), the expression “for filers and 25% of the gross amount paid for non-filers” shall be omitted;

(i) in Division VIA, the expression “for filers and 17.5% for non-filers” shall be omitted; and

(j) in Division VIB, the expression “for filers and six per cent for non-filers” shall be omitted; and

(D) in Part IV,—

(a) for Division II, the following shall be substituted, namely:—

“Division II BROKERAGE AND COMMISSION

The rate of tax for deduction or collection under section 233 shall be as set out in the following Table, namely:—

TABLE

S. No.	Person	Rate of tax
(1)	(2)	(3)
1.	Advertising agents	10%
2.	Life insurance agents where commission received is less than Rs. 0.5 million per annum	8%
3.	Persons not covered in 1 and 2 above	12%”;

(b) in Division III,—

(i) in clause (1), the expression “for filer and four rupees per kilogram of the laden weight for non- filer” shall be omitted;

(ii) in clause (2), for the Table, the following shall be substituted, namely:—

“S.

No.

Capacity

Rs. per seat per annum

(1)

(2)

(3)

Four or more persons but less than ten persons.

(1)	(2)	(3)
2.	Ten or more persons but less than twenty persons.	100
3.	Twenty persons or more.	300”;

(iii) for clause (3), the following shall be substituted, namely:—

“(3) In case of other private motor vehicles shall be as set out in the following Table, namely:—

S. No.	Engine Capacity	Tax
(1)	(2)	(3)
1.	upto 1000cc	Rs. 800
2.	1001cc to 1199cc	Rs. 1,500
3.	1200cc to 1299cc	Rs. 1,750
4.	1300cc to 1499cc	Rs. 2,500
5.	1500cc to 1599cc	Rs. 3,750
6.	1600cc to 1999cc	Rs. 4,500
7.	2000cc & above	Rs. 10,000”;

(iv) in clause (4), for the Table, the following shall be substituted, namely:—

“S. No.	Engine Capacity	Tax
(1)	(2)	(3)
1.	upto 1000cc	Rs. 10,000
2.	1001cc to 1199cc	Rs. 18,000
3.	1200cc to 1299cc	Rs. 20,000
4.	1300cc to 1499cc	Rs. 30,000
5.	1500cc to 1599cc	Rs. 45,000
6.	1600cc to 1999cc	Rs. 60,000
7.	2000cc & above	Rs. 120,000”;

(c) in Division VI, for the expression “non-filer”, the words “the person whose name is not appearing in the active taxpayers’ list” shall be substituted;

(d) in Division VIA, for the expression “non-filer”, the words “the person whose name is not appearing in the active taxpayers’ list” shall be substituted;

(e) in Division VII,—

(i) for clause (1), the following shall be substituted, namely:—

“(1) The rate of tax under sub-sections (1) and (3) of section 231B shall be as set out in the following Table:—

TABLE

S. No.	Engine capacity	Tax
(1)	(2)	(3)
1.	upto 850cc	Rs. 7,500
2.	851cc to 1000cc	Rs. 15,000
3.	1001cc to 1300cc	Rs. 25,000
4.	1301cc to 1600cc	Rs. 50,000
5.	1601cc to 1800cc	Rs. 75,000
6.	1801cc to 2000cc	Rs. 100,000
7.	2001cc to 2500cc	Rs. 150,000
8.	2501cc to 3000cc	Rs. 200,000
9.	Above 3000cc	Rs. 250,000”;

(ii) for clause (2), excluding the proviso, the following shall be substituted, namely:—

“(2) The rate of tax under sub-sections (2) of section 231B shall be as follows:—

S. No.	Engine Capacity	Tax
(1)	(2)	(3)
1.	upto 850cc	-
2.	851cc to 1000cc	Rs. 5,000
3.	1001cc to 1300cc	Rs. 7,500
4.	1301cc to 1600cc	Rs. 12,500
5.	1601cc to 1800cc	Rs. 18,750
6.	1801cc to 2000cc	Rs. 25,000
7.	2001cc to 2500cc	Rs. 37,500
8.	2501cc to 3000cc	Rs. 50,000
9.	Above 3000cc	Rs. 62,500”;

(f) in Division VIII, the expression “for filers and 15% of the gross sale price of any property or goods sold by auction for non-filers” shall be omitted;

(g) in Division X, the expression “for filers and 2 % of the gross amount of the consideration received for non- filers” shall be omitted;

(h) for Division XIV, the following shall be substituted, namely:—

“Division XIV

Advance tax on sale to distributors, dealers or wholesalers

The rate of collection of tax under section 236G shall be as set out in the following table, namely:—

TABLE

S. No.	Category of sale	Rate of tax
(1)	(2)	(3)
1.	Fertilizers	0.7%
2.	Other than fertilizers	0.1%”;

(i) for Division XV, the following shall be substituted, namely:—

“Division XV Advance tax on sale to retailers

The rate of collection of tax under section 236H on the gross amount of sales shall be as set out in the following table, namely:—

TABLE

S. No.	Category of sale	Rate of tax
(1)	(2)	(3)
1.	Electronics	1%
2.	Others	0.5%”;

(j) in Division XVA, the expression “for filers and 1% for non-filers” shall be omitted;

(k) for Division XVII, the following shall be substituted, namely:—

“Division XVII

Advance tax on dealers, commission agents and arhatis, etc.

The amount of collection of tax under section 236J shall be as set out in the following Table, namely:—

TABLE

Group or Class	Amount of tax (per annum)
Group or Class A	Rs. 100,000
Group or Class B	Rs. 75,000
Group or Class C	Rs. 50,000
Any other category	Rs. 50,000”;

(l) for Division XVIII, the following shall be substituted, namely:—

“Division XVIII

Advance tax on purchase of immovable property

The rate of tax to be collected under section 236K shall be 1% of the fair market value.”;

(m) in Division XXI, for the expression “non-filer”, the words “persons who are not appearing in the active taxpayers’ list” shall be substituted;

(n) in Division XXV, for the expression “non-filer”, the words “persons who are not appearing in the active taxpayers’ list” shall be substituted;

(o) in Division XXVI, for the expression “non-filers and 0% for filers”, the words “ persons who are not appearing in the active taxpayers’ list” shall be substituted; and

(p) in Division, XXVII, the expression “for filers and 3% for non-filers” shall be omitted;

(65) in the Second Schedule,—

(A) in Part I,—

(a) in clause (39A), after the word “as”, the words and commas “internal security allowance, compensation in lieu of bearer allowance,” shall be inserted;

(b) in clause (61), after sub-clause (liv), the following new clauses shall be added, namely:—

“(lv) Layton Rahmatullah Benevolent Trust (LRBT). (lvi) Akhuwat.”;

“(lxvi) Akhuwat.

(lxvii) Audit Oversight Board.” “(lxviii) Patient’s Aid Foundation.”;

(d) in clause (99A), in the proviso, after the figure “2020” at the end, a colon shall be added and thereafter a new proviso shall be added, namely:—

“Provided further that the profit and gains on sale of immovable property to a rental REIT scheme shall be exempt up to the 30th day of June, 2021.” ;

(d) in clause (103C), for the words “has availed”, the words “is eligible for” shall be substituted.;

(e) after clause (114), the following new clause shall be added, namely:—

“(114B) Profit and gains accruing to persons mentioned in proviso to sub-section (1) of section 236C in respect of first sale of immovable property acquired from or allotted by the Federal

Government or Provincial Government or any authority duly certified by the official allotment authority, and the property acquired or allotted is in recognition of services rendered by the Shaheed or the person who dies in service.”;

(f) after the omitted clause (145), the following new clause shall be added, namely:—

“(145A) Any income which was not chargeable to tax prior to the commencement of the Constitution (Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018) of any individual domiciled or company and association of persons resident in the Tribal Areas forming part of the Provinces of Khyber Pakhtunkhwa and Balochistan under paragraph (d) of Article 246 of the Constitution with effect from the 1st day of June, 2018 to the 30th day of June, 2023 (both days inclusive); and

(B) in Part II, after omitted clause (24B), the following new clauses shall be inserted, namely:—

“(24C) The rate of tax under clause (a) of sub-section (1) of section 153 in case of dealers and sub-dealers of sugar, cement and edible oil, as recipient of the payment, shall be 0.25% of the gross amount of payments.

(24D) The rate of minimum tax under sub-section (1) of section 113 in case of dealers and sub-dealers of sugar, cement and edible oil shall be 0.25% subject to the condition that the names of such dealers and sub-dealers are appearing on the active taxpayers’ lists issued under the provisions of the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of 2001).”;

(a) in clause (2),—

(i) the words “training and” shall be omitted;

(ii) for the figure “40”, the figure “25” shall be substituted; and

(iii) for the full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be inserted, namely:—

“Provided that this clause shall not apply to teachers of medical profession who derive income from private medical practice or who receive share of consideration received from patients.”;

(b) after clause (9), the following new clause shall be added, namely:—

“(9A) The amount of tax payable on income chargeable under the head, “Capital Gains” on disposal of immovable property shall be reduced by fifty percent on the first sale of immovable property acquired or allotted to ex-servicemen and serving personnel of Armed Forces or ex-employees or serving personnel of Federal and Provincial Governments, being original allottees of the immovable property, duly certified by the allotment authority.”;

(D) in Part IV,—

(a) in clause (43E), for the figure “2.5”, the figure “3” shall be substituted;

(b) after clause (60D), the following new clause shall be inserted, namely:—

“(60E) The provisions of section 148 shall not apply on mobile phones brought in personal baggage under the Baggage Rules, 2006.”;

(d) clause (94) shall be omitted;

(e) clause (105) shall be omitted;

(f) after clause (109), the following new clause shall be

added, namely;—

“(109A) The provisions of sections in Division III of Part V of Chapter X and Chapter XII of this Ordinance for deduction or collection of withholding tax which were not applicable prior to commencement of the Constitution (Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018) shall not apply to individual domiciled or company and association of persons resident in the Tribal Areas forming part of the Provinces of Khyber Pakhtunkhwa and Balochistan under paragraph (d) of Article 246 of the Constitution with effect from the 1st day of June, 2018 to the 30th day of June, 2023 (both days inclusive).”;

(66) in the Third Schedule, in Part II, in paragraph (1), the expression “and 15% for buildings” shall be omitted;

(67) in the Fourth Schedule, after rule 6D, the following new rule shall be inserted, namely:—

“6E. Notwithstanding anything contained in this Schedule, the Commissioner shall be authorized to examine and amend the amount of income as disclosed in the financial statement presented to the Securities and Exchange Commission of Pakistan with respect to commission paid and claimed for losses.”;

(68) in the Seventh Schedule,—

(A) in rule 1,—

(a) in clause (c), after the second proviso, the following explanation shall be added, namely:—

“Explanation.—For removal of doubt, it is clarified that—

(i) provision for advances and off balance sheet items allowed under this clause, at the rate of 1 percent or 5 percent, as the case may be, shall be exclusive of reversals of such provisions;

(ii) reversal of “bad debts” classified as “doubtful” or “ loss” are taxable as the respective provisions have been allowed under this clause; and

(iii) with effect from tax year 2020 and onward; reversal of “bad debts” classified as “ loss” are taxable as the respective provisions have been allowed under this clause.”

(b) in clause (d), after the expression, “sub-standard”, the expression “or doubtful” shall be inserted;

(d) after clause (h), the following explanation shall be added, namely:—

“Explanation.—For removal of doubt, it is clarified that nothing contained in this Schedule shall be so construed as to restrict power of Commissioner, while conducting audit of the income tax affairs under section 177, to call for record or such other information and documents as he may deem appropriate in order to examine accounts and records to conduct enquiry into expenditure, income, assets and liabilities of a banking company and all provisions of this Ordinance shall be applicable accordingly.”;

(B) after omitted rule 6B, the following new rule shall be inserted, namely:—

“6C. Enhanced rate of tax on taxable income from Federal Government securities.—(1) The taxable income arising from additional income earned from additional investment in Federal Government securities for the tax years 2020 and onwards, shall be taxed at the rate of 37.5% instead of the rate provided in Division II of Part I of the First Schedule.

(2) A banking company shall furnish a certificate from external auditor along with accounts while e-filing return of Income certifying the amount of the money invested in Federal Government securities in preceding tax year, additional investments made for the tax year and mark-up income earned from the additional investments for the tax year.

(3) Notwithstanding anything contained in this Ordinance, the Commissioner may require the banking company to furnish details of the investments in Federal Government securities to determine the applicability of the enhanced rate of tax.

(4) “Additional income earned” means mark-up income earned from additional investment in Federal Government securities by the bank for the tax year.

(5) “Additional investments” means average investment made in Federal Government securities by the bank during the tax year, in addition to the average investments held during the tax year 2019.

(6) The taxable income arising from additional investment under sub-rule (1) shall be determined according to the following formula, namely:-

Taxable income subject to enhanced rate of tax = A x B/C

Where—

A. is taxable income of the banking company;

B is mark up income earned from the additional investment for the tax year; and

C is the total of the mark-up income and non-mark-up income of the banking company as per accounts.”;

(C) in rule (7C), for full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:—

“Provided that brought forward losses, if any, shall be excluded from income computed under this Schedule for the purpose of section 4B of this Ordinance.”; and

(D) in rule 7D, in sub-rule (1), the words “interest income” shall be omitted; and

(69) after the Ninth Schedule, the following new Schedule shall be added, namely:—

“THE TENTH SCHEDULE

(See section 100BA)

RULES FOR PERSONS NOT APPEARING IN THE ACTIVE TAXPAYERS' LIST

1. Rate of deduction or collection of tax.—Where tax is required to be deducted or collected under any provision of this Ordinance from persons not appearing in the active taxpayers' list, the rate of tax required to be deducted or collected, as the case may be, shall be increased by hundred percent of the rate specified in the First Schedule to this Ordinance.

2. Persons not required to file return or statement.—(1) Where the withholding agent or the person from whom tax is required to be collected or deducted is satisfied that a person not appearing in the active taxpayers' list was not required to file a return of income under section 114, or a statement under sub-section (4) of section 115, as the case may be, he shall before collecting or deducting tax under this Ordinance, furnish to the Commissioner a notice in writing electronically setting out—

(a) the name, CNIC or NTN and address of the person not appearing in the active taxpayers' list;

(b) the nature and amount of the transaction on which tax is required to be collected or deducted; and

(c) reason on the basis of which it is considered that the person was not required to file return or statement, as the case may be.

(2) The Commissioner, on receipt of a notice under sub-rule (1), shall within thirty days pass an order accepting the contention or making the order under sub-rule (3).

(3) Where the withholding agent or the person from whom tax is required to be collected or deducted has notified the Commissioner under sub- rule (1) and the Commissioner has reasonable grounds to believe that the person not appearing in the active taxpayers' list was required to file return or statement, as the case may be, the Commissioner may, by an order in writing, direct the withholding agent to deduct or collect tax under rule 1:

Provided that in case the Commissioner does not pass any order within thirty days of receipt of notice under sub-rule (1), the Commissioner shall be deemed to have accepted the contention under sub-rule (2) and approval shall be treated to have been granted.

3. Provisional assessment.—(1) Where for a tax year a person's tax has been collected or deducted in accordance with rule 1 and the person fails to file return of income or statement, as the case may be, for that tax year within the due date provided in section 118 or as extended by the Board, the Commissioner shall notwithstanding anything contained in sub-sections (3) and (4) of section 114 or sub-section (5) of section 115, within sixty days of the due date provided in section 118 or as extended by the Board make a provisional assessment of the taxable income of the person and issue a provisional assessment order specifying the taxable income assessed and tax due thereon.

(2) In making the provisional assessment under sub-rule (1), the Commissioner shall impute taxable income on the amount of tax deducted or collected under rule 1 by treating the imputed income as concealed income for the purposes of clause (d) of sub-section (1) of section 111:

“Provided that the provision of section 111 shall be applicable on unexplained income, asset or expenditure in excess of imputed income treated as concealed income under this rule.”

“Explanation.—For the removal of doubt it is clarified that the imputable income so calculated or concealed income so determined shall not absolve the person so assessed, from requirement of filing of wealth statement under sub-section (1) of section 116, the nature and source of amounts subject to deduction or collection of tax under section 111, selection of audit under section 177 or 214C or subsequent amendment of assessment as provided in rule 8 and all the provisions of the Ordinance shall apply.”

4. Finalization or abatement of provisional assessment.—(1) The provisional assessment under rule 3, shall be treated as the final assessment order after the expiry of forty-five days from the date of service of order of provisional assessment and the provisions of this Ordinance shall apply accordingly.

(2) The provisional assessment shall stand abated and shall be taken to be assessment finalized under sub-section (1) of section 120 where the returns of income and wealth statement for the relevant tax year and the preceding tax year along with prescribed forms, statements or documents are filed by the person within a period of forty-five days of receipt of provisional assessment order.

(3) Where returns have been filed before provisional assessment or under sub-rule (2), the tax deducted or collected under rule 1 shall be adjustable against the tax payable in the return filed for the relevant tax year.

5. Where the provisional assessment has been treated as final assessment under sub-rule (1) of rule 4, the Commissioner may within thirty

days of the final assessment initiate proceedings for imposition of penalties under section 182 on account of non-furnishing of return and concealment of income.

6. For the purposes of this Schedule, imputed income means—(a) income for individuals and association of persons which would have resulted in the amount of tax given in paragraph (1) of Division I of the First Schedule equal to the tax collected or deducted under rule 1 for not appearing in the active taxpayers’ list; or

(b) income for companies which would have resulted in the amount of tax given in Division II of the First Schedule equal to the tax collected or deducted at the higher rate under rule 1 for not appearing in the active taxpayers' list.

7. Where the withholding agent fails to furnish in the withholding statement complete or accurate particulars of persons not appearing on active taxpayers' list, the Commissioner shall initiate proceedings under sections 182 and 191 against the withholding agent within thirty days of filing of withholding statement under section 165.

8. Amendment of assessment.—(1) The Commissioner may amend an assessment order where the imputed income is less than the amount on which tax was deducted or collected under rule 1 or on the basis of definite information acquired from an audit or otherwise, the Commissioner is satisfied that—

(a) any income chargeable to tax has escaped assessment; or

(b) total income has been under-assessed, or assessed at too low a rate, or has been the subject of excessive relief or refund; or

(2) Notwithstanding the provisions of sub-rule (1), where a provisional assessment has been treated as final assessment or where in response to the provisional assessment, return has been filed within forty- five days or where assessment has been amended under sub-rule (1) and the assessment order is considered erroneous in so far it is prejudicial to the interest of revenue, the Commissioner may, after making or causing to be made, such enquiries as he deems necessary, amend the assessment order.

(3) For the purposes of sub-rule (1), “definite information” shall have the same meaning as defined in sub-section (8) of section 122.

9. Provisions of Ordinance to apply.—The provisions of this Ordinance not specifically dealt with in the aforesaid rules shall apply, mutatis mutandis, in the case of proceedings against the persons not appearing on active taxpayers’ list.

10. The provisions of this Schedule shall not apply on tax collectible or deductible in case of the following sections:—

(a) tax deducted under section 149;

(b) tax deducted under section 152 other than sub-section (1), (1AA), (2), (2A)(b) and (2A)(c) of section 152;

(d) tax deducted under section 155;

(e) tax deducted under section 156B;

(f) tax deducted under section 231A;

(g) tax deducted under section 231AA;

(h) tax collected under section 233AA;

(i) tax deducted under section 235;

(j) tax deducted under section 235A;

(k) tax collected under section 235B;

(l) tax collected under section 236;

(m) tax collected under section 236B;

(n) tax collected under section 236D;

(o) tax collected under section 236F;

(p) tax collected under section 236I;

(q) tax collected under section 236J ;

(r) tax collected under section 236L;

(s) tax collected under section 236P;

(t) tax collected under section 236Q;

(u) tax collected under section 236R;

(v) tax collected under section 236U;

(w) tax collected under section 236V;

(x) tax collected under section 236X.”.

14. Amendments of Federal Excise Act, 2005.—In the Federal

Excise Act, 2005, the following further amendments shall be made, namely:—

(1) in section 2, in clause (23a), for the words “Federal Government”,

the expression “Board, with the approval of the Federal Minister-in-charge,” shall be substituted;

(2) in section 3, after sub-section (5), the following new sub-section

shall be inserted, namely:−

“(5A) In respect of goods, specified in the Fourth Schedule, the minimum

production for a month shall be determined on the basis of a single or more inputs as consumed in the production process as per criterion specified in the Fourth Schedule and if minimum production so determined exceeds the actual supplies for the month, such minimum production shall be treated as quantity supplied during the month and the liability to pay duty shall be discharged accordingly.”;

(3) in section 7, in sub-section (2), for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister- in-charge,” shall be substituted;

(4) in section 16, for sub-section (2), the following shall be substituted,

namely:—

“(2) The Federal Government may, whenever circumstances exist to

take immediate action for the purposes of national security, natural disaster, national food security in emergency situations and implementation of bilateral and multilateral agreements, by notification in the official Gazette, exempt subject to such conditions as may be specified therein, any goods or class of goods

or any services or class of services from the whole or any part of the duty leviable under this Act.”;

(5) in section 19, in sub-section (2),—

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

(b) in clause (c), after the semi-colon at the end, the word “and” shall be added, and thereafter, following new clause shall be added, namely:—

“(d) a person who sells cigarettes in retail at a price lower than the retail price plus the amount of sales tax as printed thereon,”;

(6) after section 19, amended as aforesaid, the following new section shall be inserted, namely:—

“19A. Proceedings against authority and persons.—(1) Subject to section 41, the Board shall prescribe rules for initiating criminal proceedings against any authority mentioned in section 29, including any officer or official subordinate to the aforesaid authority, who willfully and deliberately commits or omits an act which results in undue benefit or advantage to the authority or the officer or official or to any other person.

(7) in section 22, in sub-section (13), for the words “Federal Government”, the expression “Board, with the approval of the Federal Minister- in-charge,” shall be substituted;

(8) in section 38, in sub-section (2), in clause (ii), for sub-clause (a), the following shall be substituted, namely:—

“(a) chartered accountants, cost and management accounts and advocates having more than ten years experience in the field of taxation; and”;

(9) after section 48, the following new section shall be added, namely:—

“49. Fee and service charges.—The Federal Government may, by notification in the official Gazette, subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for valuation, in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership, at such rates as may be specified in the notification.”;

(10) In the First Schedule,—

(A) in the Table, in column (1),—

(a) against S. No. 1, in column (4), for the word “sixteen”, the word “seventeen” shall be substituted;

(b) for S. No. 2, and entries relating thereto in columns (2), (3)

“2.

Vegetable ghee and cooking oil

Respective

Seventeen

(a) in retail packing

heading

per cent of

retail price

(b) not in retail packing

Seventeen

per cent ad

val.”;

and (4), the following shall be substituted, namely:—

(d) against S. No. 7, in column (4), for the words “three hundred”, the word “ten” shall be substituted;

(e) for S. No. 9 and 10 and the entries relating thereto in columns (2), (3) and (4), the following shall be substituted, namely:—

“9.

Locally produced cigarettes if their on-pack printed retail price exceeds five thousand nine hundred and sixty rupees per thousand cigarettes.

24.02

Rupees five

thousand two

hundred per thousand cigarettes

10.

Locally produced cigarettes if their on-pack printed retail price does not exceed five thousand nine hundred and sixty rupees per thousand cigarettes.

24.02

Rupees one

thousand six

hundred and

fifty per

thousand cigarettes”;

(f) S. No. 10a and entries relating thereto in columns (2), (3) and

(4) shall be omitted;

(g) against S. No. 13, in column (4), for the words “one rupee and fifty paisa”, the words “two rupees” shall be substituted;

(h) against S. No. 31, in column (4), for the words “Seventeen rupees and eighteen paisa per hundred cubic meters”, the expression “ten rupees per Million British Thermal Unit (MMBTu)” shall be substituted;

(i) S. No. 54 and entries relating thereto in columns (2), (3) and

(4) shall be omitted;

(j) for serial numbers 55 and 55A, and the entries relating thereto in columns (2), (3) and (4), the following shall be substituted, namely:—

“55	Imported motor cars, SUVs and other motor vehicles, excluding auto rickshaws, principally designed for the transport of persons (other than those of headings 87.02), including station wagons and racing cars	87.03
	(a) of cylinder capacity up to 1000cc		2.5% ad val.
	(b) of cylinder capacity from 1001cc to 1799cc		5% ad val.
	(c) of cylinder capacity 1800cc to 3000cc		25% ad val.
	(d) of cylinder capacity exceeding 3001cc		30% ad val.”;

(k) for S. No. 55B and entries relating thereto in columns (2), (3) and (4),the following shall be substituted, namely:—

“55B	Locally manufactured or assembled motor cars, SUVs and other motor vehicles, excluding auto rickshaws principally designed for the transport of persons (other than those of headings 87.02), including station wagons and racing cars:	87.03

	(a) of cylinder capacity up to 1000cc		2.5% ad val.
	(b) of cylinder capacity from 1001cc to 2000cc		5% ad val.
	(c) of cylinder capacity 2001cc and above		7.5% ad val.

(l) after S. No. 56 and the entries relating thereto in columns (2),

(3) and (4), the following new serial numbers and corresponding entries relating thereto shall be added, namely:—

“57	Fruit juices, syrups and squashes, waters containing added sugar or sweetening matter etc. excluding mineral and aerated waters	Respective headings	Five percent of retail price.
58	Steel Billets, ingots, ship plates, bars and other long re-rolled products	Respective headings	Seventeen percent ad val.”; and

(m) after Table-I, under the existing Restriction-1-Reduction,after the figure “9” the expression “and 10” shall be inserted; and

(B) in Table II, in column (1), against S. No. 3, in column (2), under clause (a),—

(i) against sub-clause (i), in column (4), for the words “Two thousand”, the words “fifteen hundred” shall be substituted; and

(ii) against sub-clause (ii), in column (4), for the words “One thousand two hundred and fifty”, the words “nine hundred” shall be substituted;

(11) in the Second Schedule, in the Table, in column (1), after omitted serial number 3 and entries relating thereto, the following new serial number and

“4.

Steel Billets, ingots, ship plates, bars and other long re-rolled products

Respective headings”;

entries relating thereto shall be added in columns (1), (2) and (3), namely:—

(12) in the Third Schedule, in Table-II, in column (1), against serial number 2, in column (2),—

(a) the clause (i) shall be omitted; and

(b) in clause (ii), after the word “services”, the expression “, excluding those provided by foreign satellite companies,” shall be inserted; and

(13) after the Third Schedule, the following new Schedule shall be

added, namely:—

“THE FOURTH SCHEDULE”

(Minimum Production)

[See sub-section (5A) of section 3]

Minimum production of steel products.—

The minimum production for steel products shall be determined as per criterion specified against each in the Table below:

Table

S. No.	Product	Production criteria
(1)	(2)	(3)
1.	Steel billets and ingots	One metric ton per 700 kwh of electricity consumed
2.	Steel bars and other re-rolled long profiles of steel	One metric ton per 110 kwh of electricity consumed
3.	Ship plates and other re-rollable scrap	85% of the weight of the vessel imported for breaking”; and

Procedure and conditions:–

(i) Both actual and minimum production, and the local supplies shall be declared in the monthly return. In case, the minimum production

exceeds actual supplies for the month, the liability to pay duty shall be discharged on the basis of minimum production:

Provided that in case, in a subsequent month, the actual supplies exceed the minimum production, the registered person shall be entitled to get adjustment of excess duty on account of excess of minimum production over actual supplies:

Provided further that in a full year, as per financial year of the company or registered person, or period starting from July to June next year, in other cases, the duty actually paid shall not be less than the liability determined on the basis of minimum production for that year and in case of excess payment no refund shall be admissible:

Provided also that in case of ship-breaking, the liability against minimum production, or actual supplies, whichever is higher, shall be deposited on monthly basis on proportionate basis depending upon the time required to break the vessel.

(ii) The payment of FED on ship plates in aforesaid manner does not absolve ship breakers of any tax liability in respect of items other than ship plates obtained by ship-breaking.

(iii) The melters and re-rollers employing self-generated power shall install a tamperproof meter for measuring their consumption. Such meter shall be duly locked in room with keys in the custody of a nominee of the Commissioner Inland Revenue having jurisdiction. The officers Inland Revenue having jurisdiction shall have full access to such meter.

(iv) The minimum production of industrial units employing both distributed power and self-generated power shall be determined on the basis of total electricity consumption.”.

15. Amendments of Anti-Dumping Duties Act, 2015 (XIV of

2015).—In the Anti-Dumping Duties Act, 2015 (XIV of 2015), in section 51, in sub-section (1),—

(a) in clause (c), after the semicolon, at the end, the word “or”, shall be added; and

(b) in clause (d), for the expression “; or”, a full stop shall be substituted and thereafter clause (e) shall be omitted.

16. Amendments in Finance Act, 2018 (XXX of 2018).- In the Finance Act, 2018 (XXX of 2018), in section 10, for the TABLE, the following shall be substituted, namely:—

“TABLE

S.No.	Mobile Phones having C&F Value (US Dollars)	Rate of levy per set in Pak Rupees
(1)	(2)	(3)
1	Up to 30	Nil
2	Above 30 and up to 100	Nil
3	Above 100 and up to 200	400
4	Above 200 and up to 350	1200
5	Above 350 and up to 500	2800
6	Above 500	5600”.

17. Assets Declaration Act, 2019.—There is hereby enacted Assets Declaration Act, 2019, in the manner as follows:—

AN ACT

to provide for voluntary declaration of undisclosed assets, sales and expenditure

WHEREAS there is a reportedly large scale non-declaration of assets, sales and expenditure;

AND WHEREAS it is expedient to make provisions for declaration of such assets, sales and expenditure for the purposes hereinafter appearing;

AND WHEREAS it is expedient to—

(a) allow the non-documented economy’s inclusion in the taxation system; and

(b) serve the purpose of economic revival and growth by encouraging a tax compliant economy;

It is hereby enacted as follows:—

1. Short title, extent and commencement.—(1) This Act shall be called the Assets Declaration Act, 2019.

(2) It extends to the whole of Pakistan.

(3) It shall come into force at once.

2. Definitions.—(1) In this Act, unless there is anything repugnant in the subject or context,—

(a) “Board” shall have the same meaning as defined in clause (8) of section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001);

(b) “court of law” means a High Court or Supreme Court of Pakistan;

(d) “holder of public office” means a person as defined in the Voluntary Declaration of Domestic Assets Act, 2018 or his benamidar as defined in the Benami Transactions (Prohibition) Act, 2017 (V of 2017) or their spouses and dependents;

(e) “undisclosed assets” means all domestic and foreign assets of every kind the value of which has been unreported, under-reported or understated and includes benami assets as defined in the Benami Transactions (Prohibition) Act, 2017 (V of 2017);

(f) “undisclosed expenditure” means any unexplained or unaccounted expenditure under the provisions of the Income Tax Ordinance, 2001 (XLIX of 2001) up to the tax year 2018, which has not been declared in the return of income or for which a return of income has not been filed and such expenditure is not accounted for;

(g) “undisclosed sales” means sales or supplies chargeable to sales tax or goods or services subject to federal excise duty under the Sales Tax Act, 1990 or the Federal Excise Act, 2005, respectively, which were not declared or have been under-declared up to the 30^thJune, 2018.

(2) All other words and expressions used but not defined in this Act shall have the same meaning assigned thereto under the Income Tax Ordinance, 2001 (XLIX of 2001), the Sales Tax Act, 1990, the Federal Excise Act, 2005, the Benami Transactions (Prohibition) Act, 2017(V of 2017) and the rules made thereunder.

3. Declaration of undisclosed assets, sales and expenditure.— Subject to the provisions of this Act, any person may make, on or before the 30th June, 2019, a declaration only in respect of any—

(a) undisclosed assets, held in Pakistan and abroad, acquired up to the 30th June, 2018;

(b) undisclosed sales made up to the 30th June, 2018;

(d) benami assets acquired or held on or before the date of declaration.

Explanation.— It is clarified that the benefit under this Act shall also be available where—

(a) any proceedings have been initiated or are pending or where any income has been assessed under the Income Tax Ordinance, 2001 (XLIX of 2001), which are relatable to undisclosed assets or expenditure except where the matter has attained finality; and

(b) any proceedings have been initiated or are pending or have been adjudicated under the Sales Tax Act, 1990, or the Federal Excise Act, 2005, which are relatable to any undisclosed sales or supplies except where the matter has attained finality.

4. Charge of tax and default surcharge.—(1) The undisclosed assets shall be chargeable to tax and default surcharge at the value mentioned in section 5 and at the rates specified in the Schedule to this Act.

(2) The undisclosed sales and expenditure shall be chargeable to tax and default surcharge at the rates specified in the Schedule to this Act.

5. Value of assets.—Value of assets,—

(a) in case of domestic immovable properties shall be the cost of acquisition but shall not be less than—

(i) 150% of the FBR value notified under sub-section (4) of section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001); or

(ii) 150% of the DC value, where FBR value has not been notified or the FBR value is less than the DC value; or

(iii) 150% of FBR value notified under sub-section (4) of section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001) for land and 150% of DC value for constructed property, where FBR value has not been notified for constructed property.

(b) in case of all other assets, shall be the price which the assets would ordinarily fetch on sale in the open market on the date of declaration but in no case shall be less than the cost of acquisition of the asset:

Provided that in case of foreign assets, the fair market value shall be determined at the exchange rate prevalent on the date of declaration.

Explanation.— It is clarified as follows—

(a) in case any declarant has already filed a declaration in respect of any immovable property under the Income Tax Ordinance, 2001 (XLIX of 2001), or the Voluntary Declaration of Domestic Assets Act, 2018 and wishes to enhance the declared value of the said immovable property, he may file a declaration under this Act in terms of the value mentioned in section 5 and above; and

(b) in case a person has already filed a declaration in respect of any immovable property which is in line with section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001), or the Voluntary Declaration of Domestic Assets Act, 2018 no further proceedings or action shall be initiated against him in view of the provisions of this Act, in particular section 5 thereof.

6. Time for payment of tax.—(1) The due date for payment of tax chargeable under this Act shall be on or before the 30^thJune, 2019:

Provided that after the due date under this sub-section, the tax shall be paid on or before the 30^thJune, 2020 along with default surcharge at the rates given in clause (2) of the Schedule to this Act.

(2) The tax in respect of foreign assets or foreign currency held in Pakistan shall be paid in foreign currency according to the procedure prescribed by the State Bank of Pakistan, in the mode and manner provided in section 9.

(3) If a person fails to pay tax and default surcharge according to this section, the declaration made shall be void and shall be deemed to have never been made under this Act.

(4) Notwithstanding the provisions of clause (g) of section 11, in case of outstanding demand at the time of filing of declaration, the declarant may pay the amount of such tax determined by the Officer of Inland Revenue, under the provisions of the Sales Tax Act, 1990 or the Income Tax Ordinance, 2001

(b) the foreign currency held in Pakistan declared under section 3 is deposited into declarant’s own foreign currency bank account at the time of declaration and is retained in such account till the 30th June, 2019; or

(c) the repatriated foreign liquid asset is deposited into declarant’s own Pak Rupee account or his foreign currency bank account in Pakistan or is invested into Pakistan Banao Certificates or any foreign currency denominated bonds issued by the Federal Government; or

(d) foreign liquid assets not repatriated to Pakistan shall be deposited in declarant’s foreign bank account on or before the 30^thJune, 2019.

9. Mode and manner of repatriation of assets held outside Pakistan and payment of tax thereon.—The State Bank of Pakistan shall notify the mode and manner of—

(a) repatriation of assets to Pakistan;

(b) deposit of tax in foreign currency through State Bank of Pakistan; and

10. Tax paid not refundable.—Any amount of tax or default surcharge paid under the provisions of this Act shall not be refundable.

11. Act not to apply to certain persons, assets or proceedings.—The provisions of this Act shall not apply to—

(a) holders of public office;

(b) a public company as defined under clause (47) of section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001);

(d) gold, precious metals, precious stones or jewelry, except gold held as stock-in-trade by a jeweler;

(e) bearer prize bonds;

(f) bearer securities, bearer shares, bearer certificates, bearer bonds or any other bearer assets; or

(g) proceedings pending in any court of law.

12. Declaration not admissible in evidence.—Notwithstanding anything contained in any other law for the time being in force, nothing contained in any declaration made under this Act shall be admissible in evidence against the declarant for the purpose of any proceedings relating to imposition of penalty or adverse action or for the purposes of prosecution under any law.

13. Misrepresentation.—(1) Notwithstanding anything contained in this Act, where a declaration has been made by misrepresentation or suppression of facts in respect of the undisclosed assets declared therein, such declaration, to the extent of the asset to which such misrepresentation or suppression of facts relates to, shall be void and shall be deemed to have been never made under this Act.

(2) A declaration made under this Act shall not render any declaration made under the Foreign Assets (Declaration and Repatriation) Act, 2018 or the Voluntary Declaration of Domestic Assets Act, 2018.

14. Confidentiality.—Notwithstanding any other law for the time being in force including the Right of Access to Information Act, 2017 (XXXIV) and sub-section (3) of section 216 of the Income Tax Ordinance, 2001 (XLIX of 2001), except the provisions of clauses (a) and (g) of sub-section (3) of section 216 of the Income Tax Ordinance, 2001(XLIX of 2001), particulars of any person making a declaration under this Act or any information received in any declaration made under this Act shall be confidential.

15. Power to make rules.—The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this Act including the manner, procedure, payment of tax and conditions under which the declaration under this Act shall be filed.

16. Act to override other laws.—The provisions of this Act shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force.

17. Removal of difficulty.—If any difficulty arises in giving effect to the provisions of this Act, the Federal Government may, by notification in the official Gazette, remove such difficulty as is not inconsistent with the provisions of this Act.

18. Revision of declaration.—Any person who, having filed a declaration, hereinafter referred to as the “original declaration”, discovers any omission, mistake, computational error or wrong statement therein, may file revised declaration within the due date specified in section 3, subject to the condition that the value of asset or tax thereon shall be not less than the value of asset and tax thereon, declared in the original declaration.

19. Repeal.—The Assets Declaration Ordinance, 2019 (III of 2019) is hereby repealed from the date of commencement of this Act.

THE SCHEDULE

[see section 4]

Rates of Tax

(1) The rates of tax imposed on undisclosed assets, sales and expenditures shall be as specified in the following Table, namely:—

TABLE

S. No.	Undisclosed assets, sales or expenditure	Rate of tax
(1)	(2)	(3)
1.	Domestic immovable properties	1.5%
2.	Foreign liquid assets not repatriated	6%
3.	Unexplained expenditure	4%
4.	Undisclosed Sales	2%
5.	All other assets	4%

Rates of Default Surcharge

(2) The amount of tax under clause (1) of the Schedule payable after the 30th June, 2019 shall be increased by a default surcharge, by amount as specified in column (3) of the following Table, namely:—

TABLE

S. No.	Time of payment of tax	Rate of default surcharge
(1)	(2)	(3)
1.	If the tax is paid after the 30th June, 2019 and on or before the 30th September, 2019	10% of the tax amount
2.	If the tax is paid after the 30th September, 2019 and on or before the 31st December, 2019	20% of the tax amount
3.	If the tax is paid after the 31st December, 2019 and on or before the 31st March, 2020	30% of the tax amount
4.	If the tax is paid after the 31st March, 2020 and on or before the 30th June, 2020	40% of the tax amount

18. Enactment of Public Finance Management Act, 2019.—There is hereby enacted the Public Finance Management Act, 2019, in the manner as follows:—

AN ACT

to strengthen management of public finances with the view to improving definition and implementation of fiscal policy for better macroeconomic management, to clarify institutional responsibilities related to financial management, and to strengthen budgetary management;

WHEREAS matters mentioned above are pivotal for reducing public debt and management of public finances;

AND WHEREAS as defined under Article 79 of the Constitution of the Islamic Republic of Pakistan, it is expedient to provide for regulating the custody of the Federal Consolidated Fund, the payment of moneys into that Fund, the withdrawal of moneys therefrom, the custody of other moneys received by or on behalf of the Federal Government, their payment into, and withdrawal from, the Public Account of the Federation, and all matters connected with or ancillary thereto;

AND WHEREAS to give elaborate mechanism of public finance management as envisaged in Articles 78 to 88, 118 to 127 and 160 to 171 of the Constitution and to guide budgetary management processes, financial and fiscal controls, cash and banking arrangements, and financial oversight of public entities;

It is hereby enacted as follows:—

CHAPTER I PRELIMINARY

1. Short title, application and commencement.—(1) This Act may be called the Public Finance Management Act, 2019.

(2) It shall apply to all matters of the Federal Consolidated Fund and Public Account of the Federation and all other matters of the Federal Government connected with or ancillary thereto.

(3) It shall come into force at once.

2. Definitions.—In this Act, unless there is anything repugnant in the subject or context,—

(a) “appropriation” means the assignment to meet specified expenditure of funds at the disposal of the assigning authority;

(b) “Auditor-General” means Auditor-General of Pakistan appointed under Article 168 of the Constitution;

(c) “authorization of expenditure” means payments and withdrawals from the Federal Consolidated Fund and Public Account of the Federation against approved budgetary provisions deemed to be duly authorized unless it is specified in the schedule of authorized expenditure;

(d) “bank” means the State Bank of Pakistan or any office or agency of the State Bank of Pakistan and includes any bank acting as an agent of the State Bank of Pakistan in accordance with the provisions of the State Bank of Pakistan Act, 1956 (XXXIII of 1956);

(e) “commitment” means an obligation to make a future payment, the funds for which are reserved against the allocated budget of an entity;

(f) “constitution” means the Constitution of the Islamic Republic of Pakistan;

(g) “Controller General of Accounts” means the person appointed under the Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001 (XXIV of 2001);

(h) “contingent liability” means a financial liability that may arise or come into being if one or more events occur;

(i) “Federal Consolidated Fund” means the Federal Consolidated Fund of the Government of Pakistan created under Article 78 of the Constitution;

(j) “financial propriety” means the compliance of law, rules, regulations, maintaining high standard of prudence, vigilance, due diligence and ensuring value for money while incurring expenditure and collecting government receipts;

(k) “financial year” means the financial year as defined under Article 260 of the constitution;

(l) “Government” means the Federal Government;

(m) “medium-term” means budgetary estimates for a rolling three-year budgetary horizon. This includes current estimates, which are to be appropriated by Parliament, and two additional or “outer” years’ estimates;

(n) “outcomes” means the effects of outputs on targeted audience;

(o) “outputs” means service delivered;

(p) “prescribed” means prescribed by rules;

(q) “principal accounting officer” means the secretary of a Division or any official notified as principal accounting officer, responsible for exercising financial propriety in management of public funds and having accountability to Parliament for the economic, efficient and effective use of resources.

Explanation.—The term “secretary” shall include the secretary general, principal secretary, secretary or acting secretary to the Government of Pakistan in charge of a division and where there is no secretary, the additional secretary or joint secretary in charge of a division;

(r) “Public Account” means the Public Account of the Federation as defined under Article 78(2) of the Constitution;

(s) “public moneys” mean the moneys forming part of the Federal Consolidated Fund and the Public Account of the Federation;

(t) “public servant” means a public servant within the meaning of section 21 of the Pakistan Penal Code (Act XLV of 1860);

(u) “re-appropriation” means transfer of funds from one head of account of appropriation to another such head of account;

(v) “supplementary grant” means budget grant within the meaning of Article 84 of the Constitution;

(w) “technical supplementary grant” means surrender of funds from one budget grant and budget authorization in another grant. Technical supplementary grant shall not result in increase of overall government expenditure;

(x) “tax expenditure” means the revenue which Government foregoes through the provisions of tax laws that allows deductions, exclusions or exceptions from the taxpayer’s taxable expenditure income or investment, deferral of a tax liability or preferential tax rates;

(y) “treasury single account” means a banking arrangement for the consolidation of government financial resources in one bank account or multiple bank accounts linked to one main account through which the government transacts all its receipts and payments; and

(z) “voted expenditure” means expenditure other than the charged expenditure specified in the annual budget statement referred to in Article 82 (2) of the Constitution.

CHAPTER II BUDGET MANAGEMENT

BUDGET PREPARATION AND PRESENTATION

3. Budget strategy paper.—(1) The Federal Government shall approve the budget strategy paper containing quantified macroeconomic and fiscal projections for the medium-term by fifteenth of March of each year. It shall be published as well as placed on the Finance Division’s official website. The paper shall indicate strategic priorities of the Government revenue and spending policies and specify indicative levels of spending in various Ministries and Divisions. Upon approval of the paper, the Finance Division shall issue indicative budget ceilings to Ministries and Divisions.

(2) The Minister for Finance shall discuss the budget strategy paper with Standing Committees responsible for Finance and Revenue in the Senate and the National Assembly.

(3) The Federal Government may extend the deadline mentioned in sub-section (1) in case of extreme requirement.

4. Annual Budget Statement.- (1) The Federal Government shall, in respect of every financial year, cause to be laid before the National Assembly, Annual Budget Statement consistent with Articles 80 and 81 of the Constitution including a statement of the purpose and estimates divided into detailed items for each demand for grant.

(2) Each Demand for grant may indicate budget estimates of the ensuing year, initial budget estimates and revised estimates of outgoing year and provisional actual expenditure of year prior to outgoing year.

(3) The Annual Budget Statement shall also contain-

(a) statement of contingent liabilities of the Federal Government; and

(b) statement of fiscal risks.

5. Plan based Government’s expenditure estimates.—All government expenditures, whether from a recurrent or development demand for grant, shall be based on well-defined plans.

6. Grant-in-aid.—The Federal Government may approve grant-in- aid for individual, public and private institutions, local bodies and other non- political institutions and associations as it may consider appropriate in the manner as may be prescribed.

7. Receipt of grants by the Government.—(1) Grants made to the Government by a foreign Government or by any other person shall be received by the Economic Affairs Division and Finance Division on behalf of the Government.

(2) The Finance Division shall, in collaboration with representatives of donors, reach agreements and issue instructions concerning the management of such grants.

8. Tax expenditure.—The Federal Government shall, in respect of every financial year cause to be laid before the National Assembly, Finance Bill consistent with Article 73 of the Constitution including a statement of estimated tax expenditure of the Federal Government.

9. Performance based budget.—(1) The Federal Government shall, in respect of every financial year, cause to be laid before the National Assembly a medium-term performance based budget along with the Annual Budget Statement.

(2) For each principal accounting officer, the medium-term performance based budget may include policy and goals, past and future expenditure, outputs and outcomes and related performance indicators and targets.

10. Changes in schedule of authorized expenditure.- If in respect of any financial year it is found—

(a) that the amount authorized to be expended for a particular service for the current financial year is insufficient, or that a need has arisen for expenditure upon some new service not included in the Annual Budget Statement for that year; or

(b) that any money has been spent on any service during a financial year in excess of the amount granted for that service for that year,

the Federal Government shall have power, as prescribed, to authorize expenditure from the Federal Consolidated Fund, whether the expenditure is charged by the Constitution upon that Fund or not, and shall cause to be laid before the National Assembly Supplementary Budget Statement or, as the case may be, an Excess Budget Statement, setting out the amount of that expenditure, and the provisions of Articles 80 to 83 shall apply to those statements as they apply to the Annual Budget Statement.

11. Re-appropriation of funds.—Principal accounting officers may sanction, at any time before the close of the financial year, re-appropriation of funds from one expenditure item to another within a budget grant in the manner as may be prescribed.

12. Surrender of savings.—(1) All Ministries and Divisions, their attached departments and sub-ordinate offices and autonomous organizations shall surrender to the Finance Division at least twenty-five days before the presentation of the budget in the National Assembly, all anticipated savings in the grants or assignment accounts or grant-in-aid controlled by them.

(2) The Finance Division shall communicate the acceptance of such surrenders before close of the financial year and where requirement is justified, shall provide for equivalent amount in the next financial year budget.

CHAPTER III

DEVELOPMENT PROJECTS AND MAINTENANCE AND USE OF PUBLIC ASSETS

13. Classification of development projects.—Projects defined in public sector development programme shall be classified as:—

(a) core projects in national infrastructure requiring complex planning, design and implementation procedures. The Planning Commission shall designate projects as such in accordance with the criteria notified in official Gazette; and

(b) sectoral projects, projects undertaken by specific sectors, Ministries and Divisions which are required to enhance the development of that sector or Ministry or Division and do not fall under the above category of core projects.

14. Preparation of development projects.—(1) All development projects shall be prepared in conformity with procedures, processes and templates defined by the Planning Commission.

(2) Cost and benefit analysis and risk assessment of all development project proposals, in excess of a threshold size prescribed by the Planning Commission, shall be undertaken.

15. Quality assurance.—Development project proposals which exceed in their total cost thresholds defined by the Planning Commission shall be subject to quality assurance. Such quality assurance shall be undertaken by an individual/body which is independent of the sector/Ministry/Division that has initiated the preparation of the development project proposal.

16. Technical approval.—(1) All development project proposals shall be subject to a technical approval process. Technical approval shall only be granted to projects which are compliant with the standards and procedures set by the Planning Commission.

(2) Findings and recommendations of the independent quality assurance reports and cost and benefit analysis and risk assessment, where required as per sub-section (2) section 14, shall be taken into account by these forums while considering the development project proposals.

17. Inclusion of development projects in demands for grants.—(1) No development project shall be considered for inclusion in demands for grants that has not been granted technical approval.

(2) No development project shall be considered for inclusion in demands for grants unless it is provided with a budget allocation for the coming year which fully reflects the proposed project cost for each year.

18. Monitoring and evaluation of development projects.—(1) Development projects shall be subject to the following forms of monitoring and evaluation, namely:—

(a) monitoring of progress during implementation;

(b) evaluation of the project on completion; and

(c) in case of the projects with a total cost exceeding a threshold to be set by the Planning Commission, an independent impact assessment within five years after completion of the projects.

(2) Timelines, forms and formats and guidance on conducting monitoring and evaluation and reporting shall be as may be prescribed.

19. Budgetary provision for maintenance of assets.—(1) Every Ministry and Division shall include in its demands for grants adequate funds dedicated for operation and maintenance of the physical infrastructure assets under its supervision.

(2) The Planning Commission shall define adequacy requirements for different categories of physical infrastructure expressed as the ratio of the annual provision for maintenance and the current market value of the asset.

20. Utilization of public assets.—(1) Principal accounting officers shall ensure that the maximum possible returns are achieved on each and every asset falling under the oversight of the Ministry and Division.

(2) The returns on a public asset may include utilization of the asset for delivery of one or more public services or a financial return accruing to the Government from utilization of the potential of the asset.

(3) With a view to achieving the maximization of returns on public assets, government may establish sovereign wealth funds through an Act of Parliament. The objective of a sovereign wealth fund is to act as a holding institution for public assets, which is capable of bringing to bear sound management and exploitation of opportunities for the maximization of returns from the public assets.

CHAPTER IV CONTROL OF PUBLIC FINANCE

CONSOLIDATED FUND AND PUBLIC ACCOUNT

21. Federal Consolidated Fund.—(1) All Ministries and Divisions, their attached departments and subordinate offices and all public entities if so required by their statutes, shall arrange remittance in the Federal Consolidated Fund, without delay, of all revenues including all grants received by the Federal Government, all loans raised by the Government and all moneys received by it in repayment of any loan and all other moneys into the Public Account of the Federation as required under Article 78 of the Constitution.

(2) All loans or grants made to the Federal Government by a foreign government or otherwise shall be remitted to the Federal Consolidated Fund and the Controller General of Accounts shall be responsible for its proper accounting.

22. Custody of the Federal Consolidated Fund and Public Account of the Federation.—The operation of the Federal Consolidated Fund and the Public Account of the Federation shall vest in the Finance Division under the overall supervision of the Federal Government.

23. Expenditure from Federal Consolidated Fund.—(1) No authority shall incur or commit any expenditure or enter into any liability involving expenditure from the Federal Consolidated Fund and Public Account of the Federation until the same has been sanctioned by a competent authority duly empowered and the expenditure has been provided for the financial year through—

(a) schedule of authorized expenditure; or

(b) supplementary grant and technical supplementary grant as per Article 84 of the Constitution; or

(2) No authority shall transfer public moneys for investment or deposit from government account to other bank account without prior approval from the Federal Government.

(3) Every grant approved by the National Assembly for a financial year and every other authority or sanction issued under this Act in respect of a financial year, shall lapse and cease to have any effect at the close of that financial year.

24. Withholding of authorized appropriations.—The Finance Division may, with the prior approval of the National Assembly, suspend, withdraw, limit or place conditions on any budget appropriation or other authority issued by it if the Finance Division is satisfied that such action is required by reason of a financial exigency or is in the public interest.

25. Excess expenditure.—(1) The expenditure in excess of the amount of budget grant as well as the expenditure not falling within the scope or intention of any budget grant, unless regularized by a supplementary grant, shall be treated as excess expenditure.

(2) Excess expenditure shall not become a charge against the Federal Consolidated Fund except when—

(a) The National Assembly approves an additional amount equivalent to overspending as a direct charge against the Federal Consolidated Fund as voted or charged expenditure; or

(b) it decides—

(i) to recover the excess expenditure from the public servants who are found to be involved to incur such an expenditure. In this case, the Finance Division may take appropriate measures; or

(ii) to take disciplinary proceedings against the principal accounting officer.

(3) If the Public Accounts Committee recommends the excess expenditure to stand as a charge to Federal Consolidated Fund, then it shall be included in the statement of excess expenditure required under Article 84 of the Constitution.

26. Commitment control system.—The Finance Division in consultation with the Auditor General shall approve and issue guidelines related to annual and multi-annual commitment control systems.

27. Delegation of financial powers.—The Finance Division shall approve regulations for the delegation of financial powers based on the following principles, namely:—

(a) financial powers accorded to the principal accounting officers balance financial authority with responsibility for financial propriety as per the applicable financial rules and regulations;

(b) financial powers are accorded with the view to enhance public service delivery; and

(c) allowing the principal accounting officers to delegate financial powers to sub-ordinate officials. The delegation shall not diminish the responsibility and accountability of the principal accounting officers.

28. Chief finance and accounts officer.—To assist principal accounting officers in financial management, there shall be chief finance and

(e) quarterly revenue, expenditure, cash requirement and debt plan within sanctioned budget;

(f) gradual expansion of budgetary and accounting framework to all autonomous entities, declared as such under clause (b) of sub- section(1) of section 35;

(g) usage of idle cash of the autonomous entities, declared as such under clause (b) of sub-section (1) of section 35; and

(h) require all principal accounting officers to provide the information deemed necessary for effective operation of the cash management and treasury single account system.

31. Government banking arrangements.—(1) The Federal Government shall maintain its Federal Consolidated Fund Account in the State Bank of Pakistan and it may open its such other bank accounts as may be required by the Finance Division, from time to time, in accordance with the State Bank of Pakistan Act, 1956 (XXXIII of 1956).

(2) These accounts shall be operated by such authorized signatories as may be prescribed by the Finance Division.

(3) For the purpose of effective financial management and taking corrective measures to ensure financial discipline, all banks in Pakistan shall provide such information of all accounts maintained by Ministries and Divisions, attached departments and subordinate offices and public entities as shall be required by the Finance Division, from time to time, through State Bank of Pakistan.

CHAPTER VI SPECIAL PURPOSE FUNDS

32. Special purpose funds.—(1) If monies have been appropriated by the National Assembly to establish a fund, the Finance Division shall notify rules or regulations and issue directives for the management and control of such a fund. Any statutory instrument shall—

(a) state the purposes for which the special fund has been established;

(b) identify the principal accounting officer responsible for its operations; and

(2) Such funds shall be subject to audit by the Auditor-General of Pakistan.

(3) Where the Federal Government is satisfied that either—

(a) the purposes for which any special fund was established have been fully served; or

(b) it is in the public interest to wind up a special fund,

it shall notify dissolution of the said special fund and any credit balances in such fund shall be transferred to the Federal Consolidated Fund. An evaluation report and regulation of such funds shall be notified by the Finance Division.

CHAPTER VII ACCOUNTING AND REPORTING

33. Controller General of Accounts.—The Controller General of Accounts shall perform his functions in accordance with the provisions of the Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001 (XXIV of 2001).

34. Mid-year reporting of budget developments.—(1) By twenty- eighth February each year, the Federal Government shall place mid-year review report before the National Assembly. The report shall provide budget and actual comparison of revenues, expenditure and financing.

(2) After placing the mid-year review report in the National Assembly, the Finance Division shall publish the report on its official website.

35. Year-end government performance monitoring report.— Starting from the financial year 2021-22, the Federal Government shall place, within six months of close of financial year, before National Assembly, a government performance monitoring report detailing—

(a) budget and expenditure by outputs; and

(b) planned and delivered key performance targets.

CHAPTER VIII PUBLIC ENTITIES

36. Public entities.—(1) Where—

(a) any board, commission, company, corporation, trust or other fund or account is established by or under any law which is fully or substantially funded either from the Federal Consolidated Fund or by way of taxes, levies, duties or other public monies accruing to it in terms of any laws; or

(b) any entity other than a state enterprise is established by or under any law, the activities of which may result in a financial commitment or other liability being incurred by the Government,

the Federal Government may declare such entity to be a public entity for the purposes of this Act.

(2) The Federal Government shall, by notification in the official Gazette, classify public entities as-

(a) Government’s business enterprises, including public limited companies or registered companies under the law regulating companies or banking; or

(b) autonomous entities, which include all public entities that are not Government’s business enterprises, which have been established to provide regulatory, research, development and training or are producing goods or services on non-commercial basis.

(3) The Finance Division shall be responsible for notifying the policy framework and guidelines for financial management of Government’s business enterprises and autonomous entities, including those related to internal controls, borrowing, cash management, accounting, reporting and external audit.

37. Self-generated revenues.—(1) Revenues collected by an autonomous entity, which arise from any Act or statutory instruments of the Federal Government shall be deposited into the treasury single account.

(2) The Finance Division shall, with approval of the Federal Government, notify policy and guidelines and may issue regulations on the utilization of revenues generated by autonomous entities.

38. Preparation of accounts.—(1) Accounts of Government’s business enterprises shall be prepared in accordance with the provisions of the relevant law. Copy of the audited financial statements shall be made available to the Finance Division within three months of their certification.

(2) The accounts of autonomous entities shall be prepared in accordance with instructions issued by the Controller General of Accounts with approval of the Auditor General. Copy of annual accounts shall be made available to the Finance Division within three months of their finalization.

(3) Audited financial statements and annual accounts referred to in sub-section (1) and sub-section (2) shall be laid before Parliament by President of Pakistan along with other accounts of Federal Government not later than one month after the same are submitted by Auditor-General, except that, if Parliament is not in session, then the accounts shall be laid before it on the first day of the following session.

(4) Any reports laid before Parliament under sub-section (3) shall be referred to the Public Accounts Committee of Parliament.

39. Audit.—(1) The audit of all public business enterprises shall be in accordance with the provisions of the relevant law.

(2) The audit of autonomous entities classified shall be in accordance with instructions issued by the Auditor-General.

40. Dissolution of public entity.—Where the public entity established under any law or legal instrument stands dissolved or has been wound up, any monies or other resources standing to the credit of the public entity at the time of dissolution or winding up shall be paid into the Federal Consolidated Fund.

CHAPTER IX

REMOVAL OF DIFFICULTY AND POWER TO MAKE RULES

41. Removal of difficulty.—If any difficulty arises in giving effect to the provisions of this Act, Government may make such order, not inconsistent with the provisions of this Act, as it may consider necessary for removal of such difficulty.

42. Power to make rules.—(1) The Federal Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.

(2) All existing instruments shall continue in force until altered, amended or repealed by such authority competent to alter, amend or repeal the same.

(3) The existing instruments shall include—

(a) The General Financial Rules;

(b) Federal Treasury Rules;

(d) Civil Service Regulations;

(e) Provident Fund Rules;

(f) Civil Pension Rules;

(g) Methods and procedures prescribed by the Auditor-General of Pakistan with reference to deposit and withdrawal of public money;

(h) Public Works Department Code;

(i) the New System of Financial Control and Budgeting, 2018;

(j) the Central Public Works Account Code;

(k) the Accounting Policies and Procedures Manual;

(l) other Financial Regulations consistent with the above rules; and

(m) all amendments, schedules, manuals, notifications, forms, appendixes, orders, circulars, codes, instructions, directives, guidelines, clarifications and any other supplementary legal instruments relating to any of those rules, in each case as in force in the Federal Government before commencement of this Act.

(4) All the existing public finance management and administration including the rules, regulations and all amendments, schedules, manuals, notifications, forms, appendixes, orders, circulars, codes, instructions, directives, guidelines, clarifications and any other supplementary legal instruments relating to any of those rules, in each case as in force in the Federal Government before commencement of this Act shall be made consistent with this Act through appropriate amendments where required.

43. Budget manual.—Within a period of six months from commencement of this Act, the Finance Division shall approve a budget manual, to be published as well as placed on the Federal Government’s website.

44. Implementation and improvement.—The Federal Government shall constitute a committee to oversee implementation of this Act and its secondary legislation. The committee shall also enlist global best practices of the public finance management and shall recommend improvements in this Act and its secondary legislation from time to time.

45. Overriding effect.—This Act shall have overriding effect over all other laws and any law inconsistent with this Act in contradiction with this Act shall be amended to the extent of the inconsistency.

THE FIRST SCHEDULE

[see section 6(35)]

In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding entries against “PCT Code”, “Description” and “CD%” specified in columns (1), (2), (3) and (4) appearing in chapter 1 to 99, the following corresponding entries relating to “PCT Code”, “Description” and “CD%” specified below shall be substituted, namely :—

“2504.1000		- In powder or in flakes	0
2505.1000		- Silica sands and quartz sands	0
2506.1000		- Quartz	0
2506.2000		- Quartzite	0
2507.0000		Kaolin and other kaolinic clays,whether or not calcined.	0
2508.3000		- Fire- clay	0
2508.4000		- Other clays	0
2508.5000		- Andalusite, kyanite and sillimanite	0
2508.6000		- Mullite	0
2508.7000		- Chamotte or dinas earths	0
2511.1000		- Natural barium sulphate (barytes)	0
2511.2000		- Natural barium carbonate (witherite)	0
2512.0000		Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.	0
2513.1000		- Pumice stone	0
2513.2010		- - - Emery	0
2513.2090		- - - Other	0
2514.0000		Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	0
2518.1000		- Dolomite, not calcined or sintered	0
2518.2000		- Calcined or sintered dolomite	0
2518.3000		- Dolomite ramming mix	0
2519.9010		- - - Magnesium oxide	0
2521.0000		Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.	0
2601.1100		- - Non-agglomerated	0
2601.1200		- - Agglomerated	0
2601.2000		- Roasted iron pyrites	0
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.	0
2603.0000		Copper ores and concentrates.	0
2604.0000		Nickel ores and concentrates.	0
2605.0000		Cobalt ores and concentrates.	0
2606.0000		Aluminium ores and concentrates.	0
2607.0000		Lead ores and concentrates.	0
2608.0000		Zinc ores and concentrates.	0
2609.0000		Tin ores and concentrates.	0
2610.0000		Chromium ores and concentrates.	0

2611.0000	Tungsten ores and concentrates.	0
2612.1000	- Uranium ores and concentrates	0
2612.2000	- Thorium ores and concentrates	0
2613.1000	- Roasted	0
2613.9000	- Other	0
2614.0000	Titanium ores and concentrates.	0
2615.1000	- Zirconium ores and concentrates	0
2615.9000	- Other	0
2616.1000	- Silver ores and concentrates	0
2616.9000	- Other	0
2617.1000	- Antimony ores and concentrates	0
2617.9000	- Other	0
2620.1100	- - Hard zinc spelter	0
2620.1900	- - Other	0
2620.2100	- - Leaded gasoline sludges and leaded anti-knock compound sludges	0
2620.2900	- - Other	0
2620.3000	- Containing mainly copper	0
2620.4000	- Containing mainly aluminium	0
2620.6000	- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds.	0
2620.9100	- - Containing antimony, beryllium, cadmium, chromium or their mixtures.	0
2620.9900	- - Other	0
2707.1000	- Benzol (benzene)	0
2707.2000	- Toluol (toluene)	0
2707.3000	- Xylol (xylenes)	0
2707.4000	- Naphthalene	0
2710.1220	- - - Aviation spirit	0
2710.1230	- - - Spirit type jet fuel	0
2710.1911	- - - - Kerosene	0
2710.1913	- - - - J.P.4	0
2710.1998	- - - -Spin finish oil	0
2711.1100	- - Natural gas	11
2711.1200	- - Propane	0
2711.1300	- - Butanes	0
2711.1400	- - Ethylene, propylene, butylene and butadiene	0
2711.1910	- - - L.P.G.	0
2711.1990	- - - Other	0
2711.2100	- - Natural gas	0
2711.2900	- - Other	0
2802.0010	- - - Sublimed or precipitated	0
2802.0020	- - - Colloidal	0
2805.1100	- - Sodium	0
2805.1200	- - Calcium	0
2805.1900	- - Other	0
2805.3000	- Rare- earth metals, scandium and yttrium whether or not intermixed or interalloyed	0
2805.4000	- Mercury	0
2808.0010	- - - Nitric acid	0
2808.0090	- - - Sulphonitric acids	0
2809.1000	- Diphosphorus pentaoxide	0

2809.2010		- - - Phosphoric acid	0
2809.2090		- - - Other	0
2811.2200		- - Silicon dioxide	0
2814.1000		- Anhydrous ammonia	0
2814.2000		- Ammonia in auqeous solution	0
2817.0000		Zinc oxide; zinc peroxide.	0
2818.1000		- Artificial corundum whether or not chemically defined	0
2818.2000		- Aluminium oxide, other than artificial corundum	0
2818.3000		- Aluminium hydroxide	0
2819.1000		- Chromium trioxide	0
2819.9010		- - - Chromium oxide	0
2819.9020		- - - Chromium hydroxide	0
2820.1010		- - - Electrolytic	0
2820.1090		- - - Other	0
2820.9000		- Other	0
2821.1010		- - - Iron oxide	0
2822.0000		Cobalt oxides and hydroxides; commercial cobalt oxides.	0
2823.0010		- - - Titanium dioxides	0
2823.0090		- - - Other	0
2824.1000		- Lead monoxide (litharge, massicot)	0
2824.9000		- Other	0
2825.1000		- Hydrazine and hydroxylamine and their inorganic salts	0
2825.2000		- Lithium oxide and hydroixde	0
2825.3000		- Vanadium oxides and hydroxides	0
2825.4000		- Nickel oxides and hydroxides	0
2825.5000		- Copper oxides and hydroxides	0
2825.6000		- Germanium oxides and zirconium dioxide	0
2825.7000		- Molybdenum oxides and hydroxides	0
2825.8000		- Antimony oxides	0
2825.9000		- Other	0
2826.1200		- - Of aluminium	0
2826.1900		- - Other	0
2826.3000		- Sodium hexafluoroaluminate (synthetic cryolite)	0
2826.9000		- Other	0
2829.1100		- - Of sodium	0
2829.1910		- - - Potassium chlorates	0
2829.1990		- - - Other	0
2829.9000		- Other	0
2830.1010		- - - Sodium hydrogen sulphide	0
2830.1090		- - - Other	0
2830.9000		- Other	0
2831.1010		- - - Dithionites of sodium	0
2831.1090		- - - Other	0
2831.9010		- - - Formaldehyde sulphoxylates	0
2831.9020		- - - Dithionites	0
2831.9090		- - - Other	0
2832.1010		- - - Sodium hydrogen sulphite	0
2832.1090		- - - Other	0
2832.2010		- - - Ammonium sulphite	0

2832.2090		- - - Other	0
2832.3000		- Thiosulphates	0
2833.2910		- - - Sulphates of ferrous	0
2833.2920		- - - Sulphates of lead	0
2833.3000		- Alums	0
2833.4000		- Peroxosulphates (persulphates)	0
2834.1010		- - - Sodium nitrite	0
2834.1090		- - - Other	0
2834.2100		- - Of potassium	0
2834.2900		- - Other	0
2835.1000		- Phosphinates (hypophosphites) and phosphonates (phosphites)	0
2835.2210		- - - Of mono sodium	0
2835.2290		- - - Other	0
2835.2400		- - Of potassium	0
2835.2500		- - Calcium hydrogenorthophosphate (“dicalcium phosphate”)	0
2835.2600		- - Other phosphates of calcium	0
2835.2910		- - - Of aluminium	0
2835.2920		- - - Of sodium	0
2835.2930		- - - Of trisodium	0
2835.2990		- - - Other	0
2835.3100		- - Sodium triphosphate (sodium tripolyphosphate)	0
2836.4000		- Potassium carbonates	0
2836.6000		- Barium carbonate	0
2836.9100		- - Lithium carbonates	0
2836.9200		- - Strontium carbonate	0
2836.9910		- - - Magnesium carbonate	0
2836.9920		- - - Carbonates of ammonium	0
2836.9990		- - - Other	0
2837.1900		- - Other	0
2837.2000		- Complex cyanides	0
2839.1100		- - Sodium metasilicates	0
2839.1910		- - - Sodium silicate	0
2839.1990		- - - Other	0
2839.9000		- Other	0
2840.1100		- - Anhydrous	0
2840.1900		- - Other	0
2840.2000		- Other borates	0
2840.3000		- Peroxoborates (perborates)	0
2841.3000		- Sodium dichromate	0
2841.5010		- - - Sodium chromate	0
2841.5090		- - - Other	0
2841.6100		- - Potassium permanganate	0
2841.6900		- - Other	0
2841.7000		- Molybdates	0
2841.8000		- Tungstates (wolframates)	0
2841.9010		- - - Sodium stannate	0
2841.9090		- - - Other	0
2842.1000		- Double or complex silicates, including aluminosilicates whether or not chemically defined	0
2842.9010		- - - Fulminates, cyanates and thiocyanates	0

2842.9090		- - - Other	0
2843.1000		- Colloidal precious metals	0
2843.2100		- - Silver nitrate	0
2843.2900		- - Other	0
2843.3000		- Gold compounds	0
2843.9000		- Other compounds; amalgams	0
2846.1000		- Cerium compounds	0
2846.9000		- Other	0
2849.2000		- Of silicon	0
2849.9000		- Other	0
2850.0000		Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.	0
2852.1000		- Chemically defined	0
2852.9000		- Other	0
2853.1000		- Cyanogen chloride (chlorcyan)	0
2853.9000		- Other	0
2901.2100		- - Ethylene	0
2901.2300		- - Butene (butylene) and isomers thereof	0
2901.2400		- - Buta-1, 3-diene and isoprene	0
2902.1910		- - - Cyclopentane	0
2902.4100		- - o-Xylene	0
2903.1110		- - - Chloromethane (methyl chloride)	0
2903.1190		- - - Other	0
2903.1200		- - Dichloromethane (methylene chloride)	0
2903.1300		- - Chloroform (trichloromethane)	0
2903.1400		- - Carbon tetrachloride	0
2903.1500		- - Ethylene dichloride (ISO) (1,2-dichloroethane)	0
2903.1910		- - - 1,1,1-Trichloroethane (methyl chloroform)	0
2903.1990		- - - Other	0
2903.2100		- - Vinyl chloride (chloroethylene)	0
2903.2200		- - Trichloroethylene	0
2903.2300		- - Tetrachloroethylene (perchloroethylene)	0
2903.2900		- - Other	0
2903.3100		- - Ethylene dibromide (ISO) (1,2-dibromoethane)	0
2903.3910		- - - Bromomethane (methyl bromide)	0
2903.3920		- - - Difluoromethane	0
2903.3930		- - - Tetrafluoroethane	0
2903.3950		- - - 1,1,3,3,3-Pentafluoro-2-(trifluoromethyl)-prop-1-ene	0
2903.3960		- - - Ingredients for pesticides	0
2903.3990		- - - Other	0
2903.7200		- - Dichlorotrifluoroethanes	0
2903.7300		- - Dichlorofluoroethanes	0
2903.7400		- - Chlorodifluoroethanes	0
2903.7500		- - Dichloropentafluoropropanes	0
2903.7600		- - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes	0
2903.7710		- - - Pentachlorofluoroethane; Pentachlorotrifluoropropanes; Pentachlorofluromethane	0
2903.7720		- - - Chloroheptafluoropropanes; Chloropentafluoroethane	0
2903.7730		- - - Tetrachlorodifluoroethanes; Tetrachlorotetrafluoropropanes	0
2903.7740		- - - Heptachlorofluoropropanes	0

2903.7750		- - - Hexachlorodifluoropropoanes	0
2903.7760		- - - Tricholoropentafluoropropanes	0
2903.7770		- - - Dichlorohextafluoropropoanes	0
2903.7780		- - - Chlorotrifluoroethane	0
2903.7790		- - - Other	0
2903.7800		- - Other perhalogenated derivatives	0
2903.7910		- - - Chlorotetrafluoroethanes	0
2903.7990		- - - Other	0
2903.8100		- - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)	0
2903.8200		- - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO).	0
2903.8300		- - Mirex (ISO)	0
2903.8900		- - Other	0
2903.9110		- - - Chlorobenzene	0
2903.9120		- - - o-dichlorobenzene	0
2903.9130		- - - p-dichlorobenzene	0
2903.9300		- - Pentachlorobenzene (ISO)	0
2903.9400		- - Hexabromobiphenyls	0
2903.9900		- - Other	0
2904.1090		- - - Other	0
2904.2010		- - - Nitrobenzene (mirbane oil)	0
2904.2090		- - - Other	0
2904.3100		- - Perfluorooctane sulphonic acid	0
2904.3200		- - Ammonium perfluorooctane sulphonate	0
2904.3300		- - Lithium perfluorooctane sulphonate	0
2904.3400		- - Potassium perfluorooctane sulphonate	0
2904.3500		- - Other salts of Perfluorooctane sulphonic acid	0
2904.9100		- - Trichloronitromethane (chloropicrin)	0
2904.9900		- - Other	0
2905.1100		- - Methanol (methyl alcohol)	0
2905.1210		- - - Proply alcohol (1-propanol)	0
2905.1220		- - -Iso propyl alcohol (2-propanol)	0
2905.1300		- - Butan-1-o1 (n-butyl alcohol)	0
2905.1400		- - Other butanols	0
2905.1600		- - Octanol (octyl alcohol) and isomers thereof	0
2905.1710		- - - Stearyl alcohol	0
2905.1720		- - - Cetyl alcohol	0
2905.1790		- - - Other	0
2905.1910		- - - Iso Nonyl Alcholo (INA)	0
2905.1920		- - - 3,3-dimethylbutan-2-ol (pinacolyl alcohol)	0
2905.1990		- - - Other	0
2905.2200		- - Acyclic terpene alcohols	0
2905.2900		- - Other	0
2905.3100		- - Ethylene glycol (ethanediol) (MEG)	0
2905.3200		- - Propylene glycol (propane-1, 2-diol)	0
2905.3900		- - Other	0
2905.4100		- - 2-Ethyl-2-(hydroxymethyl)propane-1, 3-dio (trimethylolpropane)	0
2905.4200		- - Pentaerythritol	0
2905.4300		- - Mannitol	0
2905.5100		- - Ethchlorvynol (INN)	0

2905.5900		- - Other	0
2906.1100		- - Menthol	0
2906.1200		- - Cyclohexanol, methylcyclohexanols and dimethylcyclo-hexanols	0
2906.1300		- - Sterols and inositols	0
2906.1910		- - - Terpineols	0
2906.1990		- - - Other	0
2906.2100		- - Benzyl alcohol	0
2906.2910		- - - Ingredients for pesticides	0
2906.2990		- - - Other	0
2907.1100		- - Phenol (hydroxybenzene) and its salts	0
2907.1200		- - Cresols and their salts	0
2907.1300		- - Octylphenol, nonylphenol and their isomers; salts thereof	0
2907.1500		- - Naphthols and their salts	0
2907.1900		- - Other	0
2907.2100		- - Resorcinol and its salts	0
2907.2200		- - Hydroquinone (quinol) and its salts	0
2907.2300		- - 4,4'-Isopropylidienediphenol (bisphenol A,diphenylolpropane)and its salts	0
2907.2900		- - Other	0
2908.1100		- - Pentachlorophenol (ISO)	0
2908.1910		- - - 4-chloro, 3-methyl phenol, and chlorohyroquinone	0
2908.1990		- - - Other	0
2908.9100		- - Dinoseb (ISO) and its salts	0
2908.9200		- - 4,6-Dinitro-o-cresol (DNOC (ISO) and its salts	0
2908.9900		- - Other	0
2909.1100		- - Diethyl ether	0
2909.1910		- - - Methyl tertiary butyle ether (MTBE)	0
2909.1990		- - - Other	0
2909.2000		- Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	0
2909.3000		- Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	0
2909.4100		- - 2,2'- Oxydiethanol (diethylene glycol, digol)	0
2909.4300		- - Monobutyl ethers of ethylene glycol or of diethylene glycol	0
2909.4410		- - - Monomethyl ethers of ethylene glycol or of diethylene glycol	0
2909.4490		- - - Other	0
2909.4910		- - - Ingredients for pesticides	0
2909.4990		- - - Other	0
2909.5000		- Ether- phenols, ether- alcohol- phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives	0
2909.6000		- Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives	0
2910.1000		- Oxirane (ethylene oxide)	0
2910.2000		- Methyloxirane (propylene oxide)	0
2910.3000		- 1- Chloro- 2,3- epoxypropane (epichlorohydrin)	0
2910.4000		- Dieldrin (ISO, INN)	0
2910.5000		- Endrin (ISO)	0
2910.9000		- Other	0
2912.1100		- - Methanal (formaldehyde)	0
2912.1200		- - Ethanal (acetaldehyde)	0
2912.1900		- - Other	0
2912.2100		- - Benzaldehyde	0

2912.2900	- - Other	0
2912.4100	- - Vanillin (4-hydroxy-3-methoxybenzaldehyde)	0
2912.4200	- - Ethylvanillin (e-ethoxy-4-hydroxybenzaldehyde)	0
2912.4900	- - Other	0
2912.5000	- Cyclic polymers of aldehydes	0
2912.6000	- Paraformaldehyde	0
2913.0000	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12.	0
2914.1200	- - Butanone (methyl ethyl ketone)	0
2914.1300	- - 4-Methylpentan-2-one (methyl isobutyl ketone)	0
2914.1900	- - Other	0
2914.2200	- - Cyclohexanone and methylcyclohexanones	0
2914.2300	- - Ionones and methylionones	0
2914.2910	- - - Isophorone	0
2914.2990	- - - Other	0
2914.3100	- - Phenylacetone (phenylpropan-2-one)	0
2914.3900	- - Other	0
2914.4000	- Ketone- alcohols and ketone- aldehydes	0
2914.5000	- Ketone- phenols and ketones with other oxygen function	0
2914.6100	- - Anthraquinone	0
2914.6200	- - Coenzyme Q10 (ubidecarenone (INN)	0
2914.6900	- - Other	0
2914.7100	- - Chlordecone (ISO)	0
2914.7900	- - Other	0
2915.1210	- - - Sodium formate	0
2915.1290	- - - Other	0
2915.1300	- - Esters of formic acid	0
2915.2100	- - Acetic acid	11
2915.2910	- - - Calcium acetate	0
2915.2920	- - - Lead acetate	0
2915.2930	- - - Sodium acetate	0
2915.2940	- - - Cobalt acetates	0
2915.2990	- - - Other	0
2916.1100	- - Acrylic acid and its salts	0
2916.1200	- - Esters of acrylic acid	0
2916.1300	- - Methacrylic acid and its salts	0
2916.1400	- - Esters of methacrylic acid	0
2916.1510	- - - Oleic cid	0
2916.1520	- - - Salts and derivatives of oleic acid	0
2916.1590	- - - Other	0
2916.1910	- - - Maleic acid, AZDN (2-AZOBIS) Isobutyronitrile 99% Min)	0
2916.1990	- - - Other	0
2916.2000	- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	0
2916.3110	- - - Benzoic acid	0
2916.3120	- - - Sodium benzoate	0
2916.3190	- - - Other	0
2916.3200	- - Benzoyl peroxide and benzoyl chloride	0
2916.3400	- - Phenylacetic acid and its salts	0
2916.3920	- - - Ingredients for pesticides	0

2917.1110	- - - Oxalic acid	3
2917.1190	- - - Other	0
2917.1300	- - Azelaic acid, sebacic acid, their salts and esters	0
2917.3690	- - - Other	0
2917.3700	- - Dimethyl terephthalate (DMT)	0
2917.3910	- - - Iso phthalic acid	0
2917.3990	- - - Other	0
2918.1110	- - - Lactic acid	0
2918.1190	- - - Other	0
2918.1200	- - Tartaric acid	0
2918.1300	- - Salts and esters of tartaric acid	0
2918.1510	- - - Sodium citrate	0
2918.1590	- - - Other	0
2918.1600	- - Gluconic acid, its salts and esters	0
2918.1700	- - 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)	0
2918.1800	- - Chlorobenzilate (ISO)	0
2918.1900	- - Other	0
2918.2110	- - - Salicylic acid	0
2918.2120	- - - Sodium salicylate	0
2918.2130	- - - Methyl salicylate	0
2918.2190	- - - Other	0
2918.2300	- - Other esters of salicyclic acid and their salts	0
2918.3000	- Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives	0
2918.9100	- - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters	0
2918.9910	- - - Ingredients for pesticides	0
2918.9990	- - - Other	0
2919.1000	- Tris(2,3- dibromopropyl) phosphate	0
2919.9010	- - - Ingredients for pesticides	0
2919.9090	- - - Other	0
2920.1100	- - Parathion (ISO) and parathion-methyl (ISO) (methyl- parathion)	0
2920.1900	- - Other	0
2920.2100	- - Dimethyl Phosphite	0
2920.2200	- - Diethyl Phosphite	0
2920.2300	- - Trimethyl Phosphite	0
2920.2400	- - Triethyl Phosphite	0
2920.2900	- - Other	0
2920.3000	- Endosulfan (ISO)	0
2920.9010	- - - Sulphonic esters and derivatives	0
2920.9020	- - - Ingredients for pesticides	0
2920.9090	- - - Other	0
2921.1100	- - Methylamine, di- or trimethylamine and their salts	0
2921.1200	- - 2-(N,N-Dimethylamino)ethylchloride hydrochloride	0
2921.1300	- - 2-(N,N-Diethylamino)ethylchloride hydrochloride	0
2921.1400	- - 2-(N,N-Diisopropylamino)ethylchloride hydrochloride	0
2921.1910	- - - Paraxylidine sulfamic acid	0
2921.1920	- - - Bis(2-chloroethyl) ethylamine	0
2921.1930	- - - Chlormethine (INN) (bis(2-chloroethyl) methylamine)	0
2921.1940	- - - Trichlomethine (INN) (tris(2-chloroethyl)amine)	0

2921.1950		- - - N,N-Dialkyl(methyl, ethyl, n-propyl or isopropyl)2-chloroethylamines and their protonated salts	0
2921.1990		- - - Other	0
2921.2100		- - Ethylenediamine and its salts	0
2921.2200		- - Hexamethylenediamine and its salts	0
2921.2910		- - - Aceto Acetic ortho anisidine	0
2921.2920		- - - Di amino stilbene	0
2921.2990		- - - Other	0
2921.3000		- Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof	0
2921.4110		- - - Aniline	0
2921.4190		- - - Other	0
2921.4200		- - Aniline derivatives and their salts	0
2921.4310		- - - Ingredients for pesticides	0
2921.4390		- - - Other	0
2921.4400		- - Diphenylamine and its derivatives; salts thereof	0
2921.4590		- - - Other	0
2921.4600		- - Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof	0
2921.4900		- - Other	0
2921.5110		- - - Ingredients for pesticides	0
2921.5190		- - - Other	0
2921.5900		- - Other	0
2922.1100		- - Monoethanolamine and its salts	0
2922.1200		- - Diethanolamine and its salts	0
2922.1400		- - Dextropropoxyphene (INN) and its salts	0
2922.1500		- - Triethanolamine	0
2922.1600		- - Diethanolammonium perfluorooctane sulphonate	0
2922.1700		- - Methyldiethanolamine and ethyldiethanolamine	0
2922.1800		- - 2-(N,N-Diisopropylamino)ethanol	0
2922.1911		- - - - N,N-Dimethyl-2-aminoethanol and its protonated salts	0
2922.1912		- - - - N,N-Diethyl-2-aminoethanol and its protonated salts	0
2922.1919		- - - - Other	0
2922.1990		- - - Other	0
2922.2100		- - Aminohydroxynaphthalenesulphonic acids and their salts	0
2922.2900		- - Other	0
2922.3100		- - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof	0
2922.3900		- - Other	0
2922.4100		- - Lysine and its esters, salts thereof	0
2922.4210		- - - Monosodium glutamate	0
2922.4290		- - - Other	0
2922.4300		- - Anthranilic acid and its salt	0
2922.4400		- - Tilidine (INN) and its salts	0
2922.4910		- - - Alanine	0
2922.5000		- Amino- alcohol- phenols, amino- acid- phenols and other amino- compounds with oxygen function	0
2924.1100		- - Meprobamate (INN)	0
2924.1200		- - Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)	0
2924.1910		- - - Acetamide	0
2924.1920		- - - Acrylamido methyl propane sulphonic acid (AMPS)	0

2924.1990		- - - Other	0
2924.2100		- - Ureines and their derivatives; salts thereof	0
2924.2300		- - 2- Acetamidobenzoic acid (N- acetylanthranilic acid) and its salts	0
2924.2400		- - Ethinamate (INN)	0
2924.2500		- - Alachlor (ISO)	0
2924.2920		- - - Aceto acet ortho toluidine	0
2924.2940		- - - Phenacetine (Aceto-phenetidine)	0
2924.2950		- - - Ingredients for pesticides	0
2924.2990		- - - Other	0
2925.1100		- - Saccharin and its salts	0
2925.1200		- - Glutethimide (INN)	0
2925.1900		- - Other	0
2925.2100		- - Chlordimeform (ISO)	0
2925.2910		- - - Diphenyl-guanidine	0
2925.2990		- - - Other	0
2926.1000		- Acrylonitrile	0
2926.2000		- 1- Cyanoguanidine (dicyandiamide)	0
2926.3000		- Fenproporex (INN) and its salts; methadone (INN) intermediate (4- cyano- 2- dimethylamino- 4,4- diphenylbutane)	0
2926.4000		- alpha-Phenylacetoacetonitrile	0
2926.9010		- - - Alpha cyano, 3-phenoxybenzyl (-)cis, trans 3-(2,2-diclord vinyl) 2,2 dimethyl cyclopropane carboxylate	0
2926.9020		- - - (S) Alpha cyano, 3-phenoxybenzyl (S)-2-(4, chloro phenyl)-3 mehtyl butyrate	0
2926.9030		- - - Cyano, 3-phenony benzyl 2,2,3,3 tetra methyl cyclopropane carboxalate	0
2926.9040		- - - N-methylpyrolidon	0
2926.9050		- - - Ingredients for pesticides	0
2926.9090		- - - Other	0
2927.0010		- - - Benzene-diazonium chloride	0
2927.0020		- - - Azobenzene and azotoluenes	0
2927.0030		- - - Azoxybenzene, azoxybenzoic acid and azoxytoluidine	0
2927.0040		- - - Diazoamino-benzene	0
2927.0090		- - - Other	0
2928.0010		- - - Phenyl-hydrazine	0
2928.0020		- - - Benzyl-phenyl-hydrazine	0
2928.0090		- - - Other	0
2929.1000		- Isocyanates	0
2929.9010		- - - Isocyanides	0
2930.2010		- - - 2-N, N-Dimethyl amino-I sodium thiosulphate, 3-thiosulfourropane	0
2930.2020		- - - S-S (2 dimethyl amino (trimethylene) bis (thio carbamate)	0
2930.2030		- - - Other Ingredients for pesticides	0
2930.2090		- - - Other	0
2930.3000		- Thiuram mono-, di- or tetrasulphides	0
2930.4000		- Methionine	0
2930.6000		- 2-(N,N-Diethylamino)ethanethiol	0
2930.7000		- Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))	0
2930.8000		- Aldicarb (ISO), captafol (ISO) and methamidophos (ISO)	0
2930.9010		- - - 2- N,N-dimethylamino 1,3 disodium thiosulphate propane	0
2930.9020		- - - O,S-dimethyl phosphoramidothioate	0
2930.9030		- - - Diafethiuran technical (itertbutyl) 3-2-6 disopropyl (4-phenoxyphenyl) thiourene	0
2930.9040		- - - O-O diethyl O-(3,5,6 trichloro pyridinyl) phosphorothioate	0

2930.9050		- - - O-(4-bromo, 2-chloro phenyl) o-ethyl s-propyl (phosphorothioate)	0
2930.9060		- - - O,O diethyl O-(3,5,6-trichloro 2-pyridyl) phosphorothioate	0
2930.9070		- - - Ingredients for pesticides	0
2930.9091		- - - - [S-2-(dialkyl(methyl,ethyl,n-propyl or isopropyl)amino)ethyl ]hydrogen alkyl (methyl,ethyl, n-propyl or isopropyl)phosphonothioates and their O-alkyl (<C10, including cycloalkyl)esters, alkylated or protonated salts therof	0
2930.9092		- - - - 2-Chloroethylchloromethylsulphide; Bis(2-chloroethyl)sulphide; Bis (2-chloroethylthio)methane; 1,2-Bis(2-chloroethylthio)ethane; 1,3-Bis(2-chloroethylthio)-n- propane; 1,4-Bis(2-chloroethylthio)-n-butane; 1,5-Bis(2-chloroethylthio)-n-pentane; Bis (2-chloroethylthiomethyl)ether; Bis(2-chloroethylthioethyl)ether	0
2930.9093		- - - - O,O-Diethyl S-[2-(diethylamino) ethyl]phosphorothioate and its alkylated or protonated salts; N,N-Dialkyl (methyl, ethyl,n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts; Thiodiglycol(INN)(bis(2-hydroxyethyl)sulphide; O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos)	0
2930.9094		- - - - Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms	0
2930.9099		- - - - Other	0
2931.1000		- Tetramethyl lead and tetraethyl lead	0
2931.2000		- Tributyltin compounds	0
2931.3100		- - Dimethyl methylphosphonate	0
2931.3200		- - Dimethyl propylphosphonate	0
2931.3300		- - Diethyl ethylphosphonate	0
2931.3400		- - Sodium 3-(trihydroxysilyl)propyl methylphosphonate	0
2931.3500		- - 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide	0
2931.3600		- - (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate	0
2931.3700		- - Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate	0
2931.3800		- - Salt of methylphosphonic acid and (aminoiminomethyl)urea (1 : 1)	0
2931.3910		- - - O-Alkyl ( < C10, including cycloalkyl) alkyl (methyl, ethyl, n-propyl or isopropyl)phosphonofluoridates	0
2931.3930		- - - Alkyl (methyl, ethyl, n-propyl or isopropyl) phosphonyl difluorides	0
2931.3940		- - - [O-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) amino)ethyl] hydrogen alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonites and their O-alkyl ( <C10, including cycloalkyl) esters; alkylated or protonated salts thereof	0
2931.3950		- - - O-Isopropyl methylphosphonochloridate	0
2931.3960		- - - O-Pinacolyl methylphosphonochloridate	0
2931.3991		- - - - Containing a phosphorus atom to which is bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms	0
2931.3999		- - - - Other	0
2931.9040		- - - Ingredients for pesticides	0
2931.9050		- - - 2-Chlorovinyldichloroarsine	0
2931.9060		- - - Bis(2-chlorovinyl)chloroarsine	0
2931.9070		- - - Tris(2-chlorovinyl)arsine	0
2931.9090		- - - Other	0
2932.1100		- - Tetrahydrofuran	0
2932.1200		- - 2-Furaldehyde (furfuraldehyde)	0
2932.1300		- - Furfuryl alcohol and tetrahydrofurfuryl alcohol	0
2932.1400		- - Sucralose	0
2932.1900		- - Other	0
2932.2010		- - - 4,5,6,7- tetrachloropthalide	0
2932.2020		- - - Isoascorbic acid	0
2932.2030		- - - Ingredients for pesticides	0
2932.9100		- - Isosafrole	0

2932.9200		- - 1-(1,3-Benzodioxol-5-yl)propan-2-one	0
2932.9300		- - Piperonal	0
2932.9400		- - Safrole	0
2932.9500		- - Tetrahydrocannabinols (all isomers)	0
2932.9910		- - - 2,3 Dihydro 2-2 dimethyl-7 benzo furanyl methyl-carbamate	0
2932.9990		- - - Other	0
2933.1100		- - Phenazone (antipyrin) and its derivatives	0
2933.1900		- - Other	0
2933.2100		- - Hydantoin and its derivatives	0
2933.2900		- - Other	0
2933.3100		- - Pyridine and its salts	0
2933.3200		- - Piperidine and its salts	0
2933.3300		- - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof	0
2933.3910		- - - Chloro-phenir-amine and isoniazid	0
2933.3940		- - - 3-Quinuclidinyl benzilate	0
2933.3950		- - - Quniuclidine-3-ol	0
2933.3960		- - - Ingredients for pesticides	0
2933.4910		- - - Amodiaquine	0
2933.4920		- - - Quinoline	0
2933.4930		- - - Chloroquine sulphate	0
2933.4940		- - - Chloroquine phosphate	0
2933.5200		- - Malonylurea (barbituric acid) and its salts	0
2933.5300		- - Allobarbital (INN), amobarbital (INN), barbital INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof	0
2933.5400		- - Other derivatives of malonylurea (barbituric acid); salts thereof	0
2933.5500		- - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof	0
2933.5910		- - - 0, Diethyl, 0 (2, iso propyl-6 methyl-pyrimidin-4-YL) phosphoro thioate	0
2933.5920		- - - 1-tert, butyl-3 (2,6 iso propyl 4-phenoxy phenyal thiourean	0
2933.5950		- - - Ingredients for pesticides	0
2933.6100		- - Melamine	0
2933.6910		- - - Pyrimethamine	0
2933.6920		- - - Isoniazid	0
2933.6930		- - - Cyanuric chloride	0
2933.6940		- - - Ingredients for pesticides	0
2933.6990		- - - Other	0
2933.7100		- - 6-Hexanelactam (epsilon-caprolactam)	0
2933.7200		- - Clobazam (INN) and methyprylon(INN)	0
2933.7910		- - - Isatin (lactam of istic acid)	0
2933.7920		- - - 1-Vinyl-2-pyrrol-idone	0
2933.9910		- - - Ingredients for pesticides	0
2934.1010		- - - Ingredients for pesticides	0
2934.2000		- Compounds containing in the structure a benzothiazole ring- system (whether or not hydrogenated), not further fused	0
2934.3000		- Compounds containing in the structure a phenothiazine ring- system (whether or not hydrogenated), not further fused	0

2934.9100		- - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof	0
2934.9920		- - - Ingredients for pesticides	0
2935.9010		- - - o-Toluene-sulphonamide	0
2935.9020		- - - Sulpha-diazine (INN)	0
2936.2100		- - Vitamins A and their derivatives	0
2936.2200		- - Vitamin B1 and its derivatives	0
2936.2300		- - Vitamin B2 and its derivatives	0
2936.2400		- - D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives	0
2936.2500		- - Vitamin B6 and its derivatives	0
2936.2600		- - Vitamin B12 and its derivatives	0
2936.2700		- - Vitamin C and its derivatives	0
2936.2800		- - Vitamin E and its derivatives	0
2936.2900		- - Other vitamins and their derivatives	0
2936.9000		- Other, including natural concentrates	0
2937.1100		- - Somatotropin, its derivatives and structural analogues	0
2937.1200		- - Insulin and its salts	0
2937.1900		- - Other	0
2937.2100		- - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)	0
2937.2200		- - Halogenated derivatives of corticosteroidal hormones	0
2937.2300		- - Oestrogens and progestogens	0
2937.2900		- - Other	0
2937.5000		- Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues	0
2937.9000		- Other	0
2938.1000		- Rutoside (rutin) and its derivatives	0
2938.9010		- - - Ingredients for pesticides	0
2938.9090		- - - Other	0
2939.1100		- - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof	0
2939.1900		- - Other	0
2939.2010		- - - Quinine sulphate	0
2939.2090		- - - Other	0
2939.3000		- Caffeine and its salts	0
2939.5100		- - Fenetylline (INN) and its salts	0
2939.5900		- - Other	0
2939.6100		- - Ergometrine (INN) and its salts	0
2939.6200		- - Ergotamine (INN) and its salts	0
2939.6300		- - Lysergic acid and its salts	0
2939.7100		- - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof	0
2939.8010		- - - Ingredients for pesticides	0
2941.2000		- Streptomycins and their derivatives; salts thereof	0
3001.2000		- Extracts of glands or other organs or of their secretion	0
3001.9000		- Other	0
3002.2010		- - - Tetanus toxide	0
3002.2020		- - - For prevention of hepatitis-B	0
3002.9010		- - - Human blood	0

3002.9020	- - - Animal blood	0
3006.1010	- - - Vascular grafts	0
3006.6000	- Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides	0
3102.1000	- Urea, whether or not in aqueous solution	0
3102.2100	- - Ammonium sulphate	0
3102.2900	- - Other	0
3102.3000	- Ammonium nitrate, whether or not in aqueous solution	0
3102.4000	- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non- fertilising substances	0
3102.5090	- - - Other	0
3102.6000	- Double salts and mixtures of calcium nitrate and ammonium nitrate	0
3102.8000	- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	0
3102.9000	- Other, including mixtures not specified in the foregoing subheadings	0
3103.1100	- - Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)	0
3103.1900	- - Other	0
3103.9000	- Other	0
3104.2000	- Potassium chloride	0
3104.3000	- Potassium sulphate	0
3104.9000	- Other	0
3105.1000	- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg	0
3105.2000	- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium	0
3105.3000	- Diammonium hydrogenorthophosphate (diammonium phosphate)	0
3105.4000	- Ammoniumdihydrogen orthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)	0
3105.5900	- - Other	0
3105.6000	- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	0
3105.9000	- Other	0
3201.1000	- Quebracho extract	0
3201.2000	- Wattle extract	0
3201.9010	- - - Acacia catechu (cutch)	0
3201.9020	- - - Oak or chestnut extract	0
3201.9030	- - - Gambier	0
3201.9090	- - - Other	0
3206.1100	- - Containing 80 % or more by weight of titanium dioxide calculated on the dry matter	0
3206.5010	- - - Flourescent powder	0
3207.1020	- - - Ceramic Colours	0
3207.4010	- - - Glass frit	0
3302.1010	- - - Flavours for use in aerated beverages	11
3402.1910	- - - Cocoamidopropyl betaine (CAPB)	0
3403.1131	- - - -Spin finish oil	0
3403.9131	- - - -Spin finish oil	0
3403.9910	- - - Mould release preparations	0
3404.2000	- Of poly (oxyethylene) (polyethylene glycol)	0
3404.9020	- - - Of chemically modified lignite	0
3404.9030	- - - Wax for wax jet engraver	0
3404.9040	- - - Wax for fungicides	0

3504.0000	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.	0
3506.9910	- - - Sealant having methyl ethyl ketone from 60 % to 70 % and ethyl acetate from 10 % to 20 %.	0
3701.1000	- For X- ray	0
3701.2000	- Instant print film	0
3701.3010	- - - Of a kind used in textile printing	0
3701.9100	- - For colour photography (polychrome)	0
3701.9900	- - Other	0
3702.1000	- For X- ray	0
3702.3100	- - For colour photography (polychrome)	0
3702.3200	- - Other, with silver halide emulsion	0
3702.3900	- - Other	0
3702.4100	- - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)	0
3702.4200	- - Of a width exceeding 610 mm and of a length exceeding 200m, other than for colour photography	0
3702.4300	- - Of a width exceeding 610 mm and of a length not exceeding 200 m	0
3702.4400	- - Of a width exceeding 105 mm but not exceeding 610 mm	0
3702.5200	- - Of a width not exceeding 16 mm	0
3702.5300	- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides	0
3702.5400	- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides	0
3702.5500	- - Of a width exceeding16 mm but not exceeding 35 mm and of a length exceeding 30 m	0
3702.5600	- - Of a width exceeding 35 mm	0
3702.9600	- - Of a width not exceeding 35 mm and of a length not exceeding 30 mm	0
3702.9700	- - Of a width not exceeding 35 mm and of a length exceeding 30 mm	0
3702.9800	- - Of a width exceeding 35 mm	0
3703.1000	- In rolls of a width exceeding 610 mm	0
3703.2000	- Other for colour photography (polychrome)	0
3703.9000	- Other	0
3704.0000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed.	0
3705.0000	Photographic plates and film, exposed and developed, other than cinematographic film.	0
3707.1000	- Sensitising emulsions	0
3707.9000	- Other	0
3801.1000	- Artificial graphite	0
3801.2000	- Colloidal or semi- colloidal graphite	0
3801.3000	- Carbonaceous pastes for electrodes and similar pastes for furnace linings	0
3801.9000	- Other	0
3804.0000	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.	0
3808.9170	- - - Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.9199	- - - - Other	0
3808.9220	- - - For leather industry	0
3808.9310	- - - Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.9390	- - - Other	0
3808.9400	- - Disinfectants	0
3810.1000	- Pickling preparations for metal surfaces; soldering brazing or welding powders and pastes consisting of metal and other materials	3
3815.1100	- - With nickel or nickel compounds as the active substance	0

3815.1200	- - With precious metal or precious metal compounds as the active substance	0
3815.1910	- - - Antimony triacetate	0
3815.1990	- - - Other	0
3815.9000	- Other	0
3817.0000	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27. 07 or 29. 02.	0
3821.0000	Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells	0
3824.9940	- - - Anti-scaling compounds	16
3824.9960	- - - Preparations for electroplating	0
3824.9970	- - - Dialysis bath concentrate in liquid or powder form	0
3824.9991	- - - -Preparations of a kind used for water purification	0
3824.9992	- - - -Carburizing preparations of a kind used for hardening of steel	0
3824.9996	- - - -Mixture of argon and neon gases	0
3903.3000	- Acrylonitrile- butadiene- styrene (ABS) copolymers	0
3907.1000	- Polyacetals	0
3907.2000	- Other polyethers	0
3907.4000	- Polycarbonates	0
3908.1000	- Polyamide- 6, - 11, - 12, - 6, 6, - 6, 9, - 6, 10 or - 6, 12	0
3908.9000	- Other	0
3909.5000	- Polyurethanes	0
3912.2020	- - - Nitrocellulose binder	0
3914.0010	- - - Ion-exchangers of condensation type	0
3914.0020	- - - Ion-exchangers of the polymerization type	0
3926.9020	- - - Coils of plastics (contraceptives and accessories therefor)	0
3926.9050	- - - Urine bags	0
3926.9070	- - - Design patterns, cards for textile and leather garments	0
3926.9091	- - - -Plastic tags and staples for garments	0
4001.1000	- Natural rubber latex, whether or not pre- vulcanised	0
4001.2100	- - Smoked sheets	0
4001.2200	- - Technically specified natural rubber (TSNR)	0
4001.2900	- - Other	0
4001.3000	- Balata, gutta- percha, guayule, chicle and similar natural gums	0
4002.1100	- - Latex	0
4002.1900	- - Other	0
4002.2000	- Butadiene rubber (BR)	0
4002.3100	- - Isobutene-isoprene (butyl) rubber (IIR)	0
4002.3900	- - Other	0
4002.4100	- - Latex	0
4002.4900	- - Other	0
4002.5100	- - Latex	0
4002.5900	- - Other	0
4002.6000	- Isoprene rubber (IR)	0
4002.7000	- Ethylenepropylene non- conjugated diene rubber (EPDM)	0
4002.8000	- Mixtures of any product of heading 40.01 with any product of this heading	0
4002.9100	- - Latex	0
4002.9900	- - Other	0
4003.0000	Reclaimed rubber in primary forms or in plates, sheets or strip.	0
4005.1010	- - - Plates	0
4011.3000	- Of a kind used on aircraft	0

4014.1000		- Sheath contraceptives	0
4014.9000		- Other	0
4016.9330		- - - Special rubber seals for barrage gates with minimum tensile strength of 210 kg/ sq.cm and shore hardness duromter (type A) 60 to 70 with floro carbon coating	0
4016.9910		- - - Printing blankets	0
4101.2000		- Whole hides and skins,unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry- salted, or 16 kg when fresh, wet- salted or otherwise preserved	0
4101.5010		- - - Hides, buffalo	0
4101.5020		- - - Hides, cow	0
4101.5090		- - - Other	0
4101.9000		- Other, including butts, bends and bellies	0
4102.1010		- - - Lamb skins	0
4102.1020		- - - Sheep skins	0
4102.2110		- - - Lamb skins without wool	0
4102.2120		- - - Sheep skins without wool	0
4102.2900		- - Other	0
4103.2000		- Of reptiles	0
4103.9010		- - - Goat skins	0
4103.9020		- - - Kids skins	0
4103.9090		- - - Other	0
4104.1100		- - Full grains, unsplit; grain splits	0
4104.1900		- - Other	0
4104.4100		- - Full grains, unsplit; grain splits	0
4104.4900		- - Other	0
4105.1000		- In the wet state (including wet- blue)	0
4105.3000		- In the dry state (crust)	0
4106.2100		- - In the wet state (including wet- blue)	0
4106.2200		- - In the dry state (crust)	0
4106.4000		- Of reptiles	0
4106.9100		- - In the wet state (including wet- blue)	0
4106.9200		- - In the dry state (crust)	0
4107.1100		- - Full grains, unsplit	0
4107.1200		- - Grain splits	0
4107.1900		- - Other	0
4107.9100		- - Full grains, unsplit	0
4107.9200		- - Grain splits	0
4107.9900		- - Other	0
4112.0000		Leather further prepared after 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.	0
4113.1000		- Of goats or kids	0
4113.3000		- Of reptiles	0
4113.9000		- Other	0
4114.1000		- Chamois (including combination chamois) leather	0
4114.2000		- Patent leather and patent laminated leather; metallised leather	0
4115.1000		- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	0
4401.1100		- - Coniferous	0
4401.1200		- - Non-coniferous	0
4401.2100		- - Coniferous	0
4401.2200		- - Non-coniferous	0

4401.3100		- - Wood pellets	0
4401.3900		- - Other	0
4401.4000		- Sawdust and wood waste and scrap, not agglomerated	0
4402.1000		- Of bamboo	0
4402.9000		- Other	0
4403.1100		- - Coniferous	0
4403.1200		- - Non-coniferous	0
4403.2100		- - Of pine (Pinus spp.), of which any cross-sectional dimension is15 cm or more	0
4403.2200		- - Of pine (Pinus spp.), other	0
4403.2300		- - Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more	0
4403.2400		- - Of fir (Abies spp.) and spruce (Picea spp.), other	0
4403.2500		- - Other, of which any cross-sectional dimension is 15 cm or more	0
4403.2600		- - Other	0
4403.4100		- - Dark Red Meranti, Light Red Meranti and Meranti Bakau	0
4403.4910		- - - Sawlogs and veneer logs of non-coniferous species	0
4403.4990		- - - Other	0
4403.9100		- - Of oak (Quercus spp.)	0
4403.9300		- - Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more	0
4403.9400		- - Of beech (Fagus spp.), other	0
4403.9500		- - Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more	0
4403.9600		- - Of birch (Betula spp.), other	0
4403.9700		- - Of poplar and aspen (Populus spp.)	0
4403.9800		- - Of eucalyptus (Eucalyptus spp.)	0
4403.9900		- - Other	0
4404.1000		- Coniferous	0
4404.2000		- Non- coniferous	0
4405.0000		Wood wool; wood flour.	0
4406.1100		- - Coniferous	0
4406.1200		- - Non-coniferous	0
4406.9100		- - Coniferous	0
4406.9200		- - Non-coniferous	0
4407.1100		- - Of pine (Pinus spp.)	0
4407.1200		- - Of fir (Abies spp.) and spruce (Picea spp.)	0
4407.1900		- - Other	0
4407.2100		- - Mahogany (Swietenia spp.)	0
4407.2200		- - Virola, Imbuia and Balsa	0
4407.2500		- - Dark Red Meranti, Light Red Meranti and Meranti Bakau	0
4407.2600		- - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan	0
4407.2700		- - Sapelli	0
4407.2800		- - Iroko	0
4407.2900		- - Other	0
4407.9100		- - Of oak (Quercus spp.)	0
4407.9200		- - Of beech (Fagus spp.)	0
4407.9300		- - Of maple (Acer spp.)	0
4407.9400		- - Of cherry (Prunus spp.)	0
4407.9500		- - Of ash (Fraxinus spp.)	0
4407.9600		- - Of birch (Betula spp.)	0
4407.9700		- - Of poplar and aspen (Populus spp.)	0

4407.9900	- - Other	0
4408.1000	- Coniferous	3
4408.3100	- - Dark Red Meranti, Light Red Meranti and Meranti Bakau	3
4408.3900	- - Other	3
4408.9010	- - - Wood slate	0
4408.9090	- - - Other	3
4411.9200	- - Of a density exceeding 0.8 g/cm2	16
4411.9310	- - - Not mechanically worked or surface covered	16
4411.9390	- - - Other	16
4411.9400	- - Of a density not exceeding 0.5 g/cm2	16
4413.0000	Densified wood, in blocks, plates, strips or profile shapes.	0
4501.1000	- Natural cork, raw or simply prepared	0
4501.9000	- Other	0
4502.0000	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers).	0
4504.1010	- - - Impregnated cork sheets	0
4701.0000	Mechanical wood pulp.	0
4702.0000	Chemical wood pulp, dissolving grades.	0
4703.1100	- - Coniferous	0
4703.1900	- - Non-coniferous	0
4703.2100	- - Coniferous	0
4703.2900	- - Non-coniferous	0
4704.1100	- - Coniferous	0
4704.1900	- - Non-coniferous	0
4704.2100	- - Coniferous	0
4704.2900	- - Non-coniferous	0
4705.0000	Wood pulp obtained by a combination of mechanical and chemical pulping processes.	0
4706.1000	- Cotton linters pulp	0
4706.2000	- Pulps of fibres derived from recovered (waste and scrap) paper or paperboard	0
4706.3000	- Other, of bamboo	0
4706.9100	- - Mechanical	0
4706.9200	- - Chemical	0
4706.9300	- - Obtained by a combination of mechanical and chemical processes	0
4707.1010	- - - In pressed bundles	0
4707.2010	- - - In pressed bundles	0
4707.3010	- - - In pressed bundles	0
4707.9010	- - - In pressed bundles	0
4802.2000	- Paper and paperboard of a kind used as a base for photo- sensitive, heat- sensitive or electro- sensitive paper or paperboard	0
4802.4000	- Wallpaper base	0
4802.5510	- - - Printing paper	20
4802.5600	- - Weighing 40 g/ m² or more but not more than 150 g/ m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state	20
4802.6100	- - In rolls	20
4802.6910	- - - Carbonising base paper	0
4805.9110	- - - Having di-electric strength not less than .5 Kv per milimeter	0
4805.9210	- - - Having di-electric strength not less than .5 Kv per milimeter	0
4805.9310	- - - Having di-electric strength not less than .5 Kv per milimeter	0
4811.5920	- - - Volatile corrosive inhobitor (VCI) paper	0
4822.1000	- Of a kind used for winding textile yarn	16

4823.9010	- - - Cards for jacquard machines	0
4823.9020	- - - Patterns, design cards for textile and leather garments	0
4823.9030	- - - Diamond dotted paper	0
4823.9040	- - - Double side adhesive tapes	0
5105.1000	- Carded wool	0
5105.2100	- - Combed wool in fragments	0
5201.0030	- - - Length not exceeding 20.5 mm	0
5201.0040	- - - Length exceeding 20.5 mm but not exceeding 24.5 mm	0
5201.0050	- - - Length exceeding 24.5 mm but not exceeding 28.5 mm	0
5201.0060	- - - Length exceeding 28.5 mm but not exceeding 31 mm	0
5201.0070	- - - Length exceeding 31 mm but not exceeding 34.5 mm	0
5201.0080	- - - Length exceeding exceeding 34.5 mm	0
5201.0090	- - - Other	0
5203.0000	Cotton, carded or combed.	0
5301.1000	- Flax, raw or retted	0
5301.2100	- - Broken or scutched	0
5301.2900	- - Other	0
5301.3000	- Flax tow and waste	0
5302.1000	- True hemp, raw or retted	0
5302.9000	- Other	0
5303.1010	- - - Jute, cutting	0
5303.1020	- - - Jute, waste	0
5303.9000	- Other	0
5305.0010	- - - Sisal and other textile fibres of the genus Agave, raw	0
5305.0090	- - - Other	0
5402.4410	- - - Elastomeric yarn mainly composed of polyurethane (like spandex and lycra excluding other poly-urethane yarn).	0
5603.1100	- - Weighing not more than 25 g/m2	11
5603.1200	- - Weighing more than 25 g/m2 but not more than 70 g/m2	11
5603.1300	- - Weighing more than 70 g/m2 but not more than 150 g/m2	11
5603.1400	- - Weighing more than 150 g/m2	11
5603.9100	- - Weighing not more than 25 g/m2	11
5603.9200	- - Weighing more than 25 g/m2 but not more than 70 g/m2	11
5603.9300	- - Weighing more than 70 g/m2 but not more than 150 g/m2	11
5603.9400	- - Weighing more than 150 g/m2	11
5608.1900	- - Other	0
5608.9000	- Other	0
5902.1000	- Of nylon or other polyamides	0
5902.2000	- Of polyesters	0
5902.9000	- Other	0
5911.1000	- Textile fabrics, felt and felt- lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)	0
6804.1000	- Millstones and grindstones 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	0
6815.1000	- Non electrical articles of graphite or other carbon	0

6815.2000		- Articles of peat	0
7002.3920		- - - Glass tubing of a kind used for shell blowing, flare and exhaust solely or principally used by flourescent tube, bulb and auto bulb industry	0
7017.1010		- - - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers	0
7019.5110		- - - Tyre cord fabric	0
7101.1000		- Natural pearls	0
7101.2100		- - Unworked	0
7101.2200		- - Worked	0
7102.1000		- Unsorted	0
7102.2100		- - Unworked or simply sawn, cleaved or bruted	0
7102.2900		- - Other	0
7102.3100		- - Unworked or simply sawn, cleaved or bruted	0
7102.3900		- - Other	0
7103.1000		- Unworked or simply sawn or roughly shaped	0
7103.9100		- - Rubies, sapphires and emeralds	0
7103.9900		- - Other	0
7104.1000		- Piezo- electric quartz	0
7104.2000		- Other, unworked or simply sawn or roughly shaped	0
7104.9000		- Other	0
7105.1000		- Of diamond	0
7105.9000		- Other	0
7106.1000		- Powder	0
7106.9190		- - - Other	0
7106.9290		- - - Other	0
7107.0000		Base metals clad with silver, not further worked than semi- manufactured.	0
7108.1100		- - Powder	0
7108.1290		- - - Other	0
7108.1390		- - - Other	0
7108.2090		- - - Other	0
7109.0000		Base metals or silver, clad with gold, not further worked than semi- manufactured.	0
7110.1100		- - Unwrought or in powder form	0
7110.1900		- - Other	0
7110.2100		- - Unwrought or in powder form	0
7110.2900		- - Other	0
7110.3100		- - Unwrought or in powder form	0
7110.3900		- - Other	0
7110.4100		- - Unwrought or in powder form	0
7110.4900		- - Other	0
7111.0000		Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured.	0
7112.3000		- Ash containing precious metal or precious metal compounds	0
7112.9100		- - Of gold, including metal clad with gold but excluding sweepings containing other precious metals	0
7112.9200		- - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals	0
7112.9900		- - Other	0
7201.1000		- Non- alloy pig iron containing by weight 0.5 % or less of phosphorus	0
7201.2000		- Non- alloy pig iron containing by weight more than 0.5 % of phosphorus:	0
7201.5000		- Alloy pig iron; spiegeleisen:	0
7202.1100		- - Containing by weight more than 2 % of carbon	0

7202.1900	- - Other	0
7202.2100	- - Containing by weight more than 55% of silicon	0
7202.2900	- - Other	0
7202.3000	- Ferro- silico- managanese	0
7202.4100	- - Containing by weight more than 4 % of carbon	0
7202.4900	- - Other	0
7202.5000	- Ferro- silico- chromium	0
7202.6000	- Ferro- nickel	0
7202.7000	- Ferro- molybdenum	0
7202.8000	- Ferro- tungsten and ferro- silico- tungsten	0
7202.9100	- - Ferro-titanium and ferro-silicon-titanium	0
7202.9200	- - Ferro-vanadium	0
7202.9300	- - Ferro-niobium	0
7202.9900	- - Other	0
7203.1000	- Ferrous products obtained by direct reduction of iron ore	0
7203.9000	- Other	0
7204.1010	- - - Re-rollable	0
7204.1090	- - - Other	0
7204.2100	- - Of stainless steel	0
7204.2900	- - Other	0
7204.3000	- Waste and scrap of tinned iron or steel	0
7204.4100	- - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles	0
7204.4910	- - - Re-rollable	0
7204.4930	- - - Waste and scrap of auto parts in pressed bundle condition	0
7204.4940	- - - Waste and scrap of compressors	0
7204.5000	- Remelting scrap ingots	0
7205.1000	- Granules	0
7205.2100	- - Of alloy steel	0
7205.2900	- - Other	0
	- - - Other:
7209.1891	- - - - Tin mill black plate of thickness 0.30 mm or less	11
7209.1899	- - - - Other	11
7312.9010	- - - Steel cord brass plated (2x0.30HT, 2+2x0.32HT and 3x0.2+6x0.35) of a kind used in manufacture of tyres	3
7401.0000	Copper mattes; cement copper (precipitated copper).	0
7402.0000	Unrefined copper; copper anodes for electrolytic refining.	0
7403.1100	- - Cathodes and sections of cathodes	0
7403.1200	- - Wire-bars	0
7403.1300	- - Billets	0
7403.1900	- - Other	0
7403.2100	- - Copper-zinc base alloys (brass)	0
7403.2200	- - Copper-tin base alloys (bronze)	0
7403.2900	- - Other copper alloys (other than master alloys of heading 74.05)	0
7404.0010	- - - Brass scrap	0
7404.0090	- - - Other	0
7405.0000	Master alloys of copper.	0
7406.1000	- Powders of non- lameller structure	0
7406.2000	- Powders of lameller structure; flakes	0

7407.1010	- - - Bars	0
7407.1020	- - - Rods	0
7407.1030	- - - Twisted copper bars	0
7407.1040	- - - Busbars of electrolytic grade of 99.9 % purity	0
7408.2200	- - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	0
7410.1100	- - Of refined copper	0
7410.1200	- - Of copper alloys	0
7410.2100	- - Of refined copper	0
7410.2200	- - Of copper alloys	0
7411.1010	- - - Capillary tube of diameter upto 2.25 mm	0
7411.1020	- - - Internally grooved tubes	0
7411.2100	- - Of copper-zinc base alloys(brass)	0
7411.2200	- - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)	0
7411.2900	- - Other	0
7419.9100	- - Cast, moulded, stamped or forged, but not further worked	0
7501.1000	- Nickel mattes	0
7501.2000	- Nickel oxide sinters and other intermediate products of nickel metallurgy	0
7502.1000	- Nickel, not alloyed	0
7502.2000	- Nickel alloys	0
7503.0000	Nickel waste and scrap.	0
7504.0000	Nickel powders and flakes.	0
7505.1100	- - Of nickel, not alloyed	0
7505.1200	- - Of nickel alloys	0
7505.2100	- - Of nickel, not alloyed	0
7505.2200	- - Of nickel alloys	0
7506.1000	- Of nickel, not alloyed	0
7506.2000	- Of nickel alloys	0
7601.1000	- Aluminium, not alloyed	0
7601.2000	- Aluminium alloys	0
7602.0090	- - - Other	0
7603.1000	- Powders of non- lameller structure	0
7603.2000	- Powders of lamellar structure; flakes	0
7604.2920	- - - With cladding for noclock brazing	0
7606.9110	- - - Aluminum sheet, anodized/polyurethene coated	0
7606.9210	- - - Aluminium sheet, anodized/polyurethene coated	0
7607.1910	- - - Adhesive tape	0
7612.9040	- - - Other round cans	11
7801.1000	- Refined lead	0
7801.9100	- - Containing by weight antimony as the principal other element	0
7801.9900	- - Other	0
7802.0000	Lead waste and scrap.	0
7901.1100	- - Containing by weight 99.99 % or more of zinc	0
7901.1200	- - Containing by weight less than 99.99 % of zinc	0
7901.2000	- Zinc alloys	0
7902.0000	Zinc waste and scrap.	0
7903.1000	- Zinc dust	0
7907.0010	- - - Zinc slugs for dry battery cell containers	0
7907.0020	- - - Anodes	0
8001.1000	- Tin, not alloyed	0

8001.2000		- Tin alloys	0
8002.0000		Tin waste and scrap.	0
8003.0000		Tin bars, rods, profiles and wire	0
8101.1000		- Powders	0
8101.9400		- - Unwrought tungsten, including bars and rods obtained simply by sintering	0
8101.9600		- - Wire	0
8101.9700		- - Waste and scrap	0
8101.9910		- - - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	0
8101.9990		- - - Other	0
8102.1000		- Powders	0
8102.9400		- - Unwrought molybdenum, including bars and rods obtained simply by sintering	0
8102.9500		- - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	0
8102.9600		- - Wire	0
8102.9700		- - Waste and scrap	0
8102.9900		- - Other	0
8103.2000		- Unwrought tantalum, including bars and rods obtained simply by sintering; powders	0
8103.3000		- Waste and scrap	0
8103.9000		- Other	0
8104.1100		- - Containing at least 99.8 % by weight of magnesium	0
8104.1900		- - Other	0
8104.2000		- Waste and scrap	0
8104.3000		- Raspings, turnings and granules, graded according to size; powders	0
8104.9000		- Other	0
8105.2000		- Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders	0
8105.3000		- Waste and scrap	0
8105.9000		- Other	0
8106.0000		Bismuth and articles thereof, including waste and scrap.	0
8107.2000		- Unwrought cadmium; powders	0
8107.3000		- Waste and scrap	0
8107.9000		- Other	0
8108.2000		- Unwrought titanium; powders	0
8108.3000		- Waste and scrap	0
8108.9000		- Other	0
8109.2000		- Unwrought zirconium; powders	0
8109.3000		- Waste and scrap	0
8109.9000		- Other	0
8110.1000		- Unwrought antimony; powders	0
8110.2000		- Waste and scrap	0
8110.9000		- Other	0
8111.0000		Manganese and articles thereof, including waste and scrap.	0
8112.1200		- - Unwrought; powders	0
8112.1300		- - Waste and scrap	0
8112.1900		- - Other	0
8112.2100		- - Unwrought; powders	0
8112.2200		- - Waste and scrap	0
8112.2900		- - Other	0
8112.5100		- - Unwrought; powders	0
8112.5200		- - Waste and scrap	0

8112.5900		- - Other	0
8112.9200		- - Unwrought; waste and scrap; powders	0
8112.9900		- - Other	0
8113.0000		Cermets and articles thereof, including waste and scrap.	0
8202.3100		- - With working part of steel	0
8202.3900		- - Other, including parts	0
8204.1100		- - Non-adjustable	0
8204.1200		- - Adjustable	0
8204.2000		- Interchangeable spanner sockets, with or without handles	0
8205.1000		- Drilling, threading or tapping tools	0
8207.1300		- - With working part of cermets	0
8207.1900		- - Other, including parts	0
8207.2000		- Dies for drawing or extruding metal	0
8207.3000		- Tools for pressing, stamping or punching	0
8207.4000		- Tools for trapping or threading	0
8207.5010		- - - Drills other than parallel or straight shank twist drills	0
8207.5090		- - - Other	0
8207.6000		- Tools for boring or broaching	0
8207.7000		- Tools for milling	0
8207.8000		- Tools for turning	0
8207.9000		- Other interchangeable tools	0
8208.1000		- For metal working	0
8208.2000		- For wood working	0
8208.4000		- For agricultural, horticultural or forestry machines	0
8208.9010		- - - Knives and cutting blades for paper and paper board	0
8209.0000		Plates, sticks, tips and the like for tools, unmounted, of cermets.	0
8401.2000		- Machinery and apparatus for isotopic separation, and parts thereof	0
8401.3000		- Fuel elements (cartridges) non- irradiated	0
8401.4000		- Parts of nuclear reactors	0
8405.1000		- Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	0
8405.9000		- Parts	0
8406.1000		- Turbines for marine propulsion	0
8406.8100		- - Of an output exceeding 40 MW	0
8406.8200		- - Of an output not exceeding 40 MW	0
8406.9000		- Parts	0
8410.1200		- - Of a power exceeding 1,000 kW but not exceeding 10,000 kW	0
8410.1300		- - Of a power exceeding 10,000 kW	0
8410.9090		- - - Other	0
8411.1100		- - Of a thrust not exceeding 25 kN	0
8411.1200		- - Of a thrust exceeding 25 kN	0
8411.2100		- - Of a power not exceeding 1,100 kW	0
8411.2200		- - Of a power exceeding 1,100 kW	0
8411.8100		- - Of a power not exceeding 5,000 kW	0
8411.8200		- - Of a power exceeding 5,000 kW	0
8411.9100		- - Of turbo-jets or turbo-propellers	0
8411.9900		- - Other	0
8412.1000		- Reaction engines other than turbo- jets	0
8412.2100		- - Linear acting (cylinders)	0

8412.2900		- - Other	0
8412.3100		- - Linear acting (cylinders)	0
8412.3900		- - Other	0
8412.8010		- - - Wind engines (wind mills)	0
8412.9010		- - - For machines of heading 8412.3900 and 8412.8010	0
8412.9020		- - - For machines of heading 8412.1000, 8412.2100, 8412.2900 & 8412.3100	0
8412.9030		- - - Of wind wheels	0
8412.9040		- - - Of wind engines	0
8412.9050		- - - Of hot air engines	0
8412.9060		- - - Of compressed air engines	0
8413.1910		- - - Pumps for dispensing chemicals, fitted with sensor	0
8413.4000		- Concrete pumps	0
8413.9110		- - - Stainless steel impellers	0
8413.9120		- - - Stainless steel fabricated laser welded chamber for pump bowl assembly	0
8413.9130		- - - Other parts for machines of headings 8413.1910, 8413.4000, 8413.7010 and 8413.6010	0
8414.1000		- Vacuum pumps	0
8414.3010		- - - Used with HCFC and non-CFC gases	0
8414.4000		- Air compressors mounted on a wheeled chassis for towing	0
8414.9010		- - - Of machines of heading 8414.1000 and 8414.3010	0
8414.9020		- - - Of machines of heading 8414.3090	0
8416.1000		- Furnace burners for liquid fuel	0
8416.2000		- Other furnace burners, including combination burners	0
8416.3000		- Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	0
8416.9000		- Parts	0
8418.9910		- - - Evaporators (roll bond / fin / tube on plate types)	0
8419.2000		- Medical, surgical or laboratory sterilisers	0
8419.3100		- - For agricultural products	0
8419.3200		- - For wood, paper pulp, paper or paperboard	0
8419.3900		- - Other	0
8419.6010		- - - Mist eliminator	0
8419.6090		- - - Other	0
8419.9010		- - - Of machines of heading 8419.2000, 8419.3100, 8419.3200, 8419.3900 & 8419.6000	0
8420.1000		- Calendering or other rolling machines	0
8420.9100		- - Cylinders	0
8420.9900		- - Other	0
8421.1100		- - Cream separators	0
8421.3910		- - - Filter driers used with non-CFC refrigerant gases	0
8421.3930		- - - Mist eleminator	0
8423.1000		- Personal weighing machines, including baby scales; household scales	0
8423.2000		- Scales for continuous weighing of goods on conveyors	0
8423.3000		- Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales	0
8423.8100		- - Having a maximum weighing capacity not exceeding 30 kg	0
8423.8200		- - Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg	0
8423.8900		- - Other	0
8423.9000		- Weighing machine weights of all kinds; parts of weighing machinery	0
8424.2010		- - - For agriculture	0
8424.3000		- Steam or sand blasting machines and similar jet projecting machines	0
8424.4100		- - Portable sprayers	0

8424.4900		- - Other	0
8424.8200		- - Agricultural or horticultural	0
8424.8900		- - Other	0
8424.9010		- - - Of machines of heading 8424.2010, 8424.3000, 8424.4100, 8424.4900 & 8424.8200	0
8424.9090		- - - Other	0
8425.1100		- - Powered by electric motor	0
8425.1900		- - Other	0
8425.3100		- - Powered by electric motor	0
8425.3900		- - Other	0
8425.4100		- - Built-in jacking systems of a type used in garages	0
8426.1190		- - - Other	0
8426.1210		- - - Not exceeding 20 t	0
8426.1290		- - - Other	0
8426.1910		- - - Upto 400 metric ton	0
8426.1990		- - - Other	0
8426.2000		- Tower cranes	0
8426.3000		- Portal or pedestal jib cranes	0
8426.4100		- - On tyres	0
8426.4900		- - Other	0
8427.1000		- Self- propelled trucks powered by an electric motor	0
8427.2010		- - - Of a capacity not exceeding 3 ton	0
8427.2090		- - - Other	0
8427.9000		- Other trucks	0
8428.1020		- - - Skip hoists	0
8428.2000		- Pneumatic elevators and conveyors	0
8428.3100		- - Specially designed for underground use	0
8428.3200		- - Other, bucket type	0
8428.3300		- - Other, belt type	0
8428.3910		- - - For cement plants	0
8428.3990		- - - Other	0
8428.6000		- Teleferics, chair- lifts, ski- draglines; traction mechanisms for funiculars	0
8428.9090		- - - Other	0
8429.1100		- - Track laying	0
8429.1900		- - Other	0
8429.2000		- Graders and levellers	0
8429.3000		- Scrapers	0
8429.4000		- Tamping machines and road rollers	0
8429.5100		- - Front-end shovel loaders	0
8429.5200		- - Machinery with a 360o revolving superstructure	0
8429.5900		- - Other	0
8430.1000		- Pile- drivers and pile extractors	0
8430.2000		- Snow- ploughs and snow- blowers	0
8430.3100		- - Self propelled	0
8430.3900		- - Other	0
8430.4100		- - Self-propelled	0
8430.4900		- - Other	0
8430.5000		- Other machinery, self- propelled	0
8430.6100		- - Tamping or compacting machinery	0
8430.6900		- - Other	0

8431.1000		- Of machinery of heading 84.25	0
8431.2000		- Of machinery of heading 84.27	0
8431.3100		- - Of lifts, skip hoists or escalators	0
8431.3900		- - Other	0
8431.4100		- - Buckets, shovels, grabs and grips	0
8431.4200		- - Bulldozer or angledozer blades	0
8431.4300		- - Parts for boring or sinking machinery of subheading 8430.41 or 8430.49	0
8431.4900		- - Other	0
8432.1010		- - - Chisel ploughs	0
8432.1090		- - - Other	0
8432.2100		- - Disc harrows	0
8432.2910		- - - Cultivators	0
8432.2990		- - - Other	0
8432.3100		- - No-till direct seeders, planters and transplanters	0
8432.3900		- - Other	0
8432.4100		- - Manure spreaders	0
8432.4200		- - Fertiliser distributors	0
8432.8010		- - - Rotavators	0
8432.8090		- - - Other	0
8432.9000		- Parts	0
8433.1100		- - Powered, with the cutting device rotating in a horizontal plane	0
8433.1900		- - Other	0
8433.2000		- Other mowers, including cutters bars for tractor mounting	0
8433.3000		- Other haymaking machinery	0
8433.4000		- Straw or fodder balers, including pick- up balers	0
8433.5200		- - Other threshing machinery	0
8433.5300		- - Root or tuber harvesting machines	0
8433.5900		- - Other	0
8433.6000		- Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	0
8433.9000		- Parts	0
8434.1000		- Milking machines	0
8434.2000		- Dairy machinery	0
8434.9000		- Parts	0
8435.1010		- - - For beverage manufacturing	0
8435.1090		- - - Other	0
8435.9000		- Parts	0
8436.1000		- Machinery for preparing animal feeding stuffs	0
8436.2100		- - Poultry incubators and brooders	0
8436.2900		- - Other	0
8436.8000		- Other machinery	0
8436.9100		- - Of poultry-keeping machinery or poultry incubators and brooders	0
8436.9900		- - Other	0
8437.1000		- Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables	0
8437.8000		- Other machinery	0
8437.9000		- Parts	0
8438.1000		- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products	0
8438.2000		- Machinery for the manufacture of confectionery, cocoa or chocolate	0
8438.5000		- Machinery for the preparation of meat or poultry	0
8438.6000		- Machinery for the preparation of fruits, nuts or vegetables	0

8438.8010		- - - For cereal food manufacture	0
8438.8020		- - - For fish preparation	0
8438.8090		- - - Other	0
8438.9090		- - - Other	0
8439.1000		- Machinery for making pulp of fibrous cellulosic material	0
8439.2000		- Machinery for making paper or paperboard	0
8439.3000		- Machinery for finishing paper or paperboard	0
8439.9100		- - Of machinery for making pulp of fibrous cellulosic material	0
8439.9900		- - Other	0
8440.1000		- Machinery	0
8440.9000		- Parts	0
8441.1000		- Cutting machines	0
8441.4000		- Machines for moulding articles in paper pulp, paper or paperboard	0
8441.9010		- - - Of machines of heading 8441.1000 & 8441.4000	0
8441.9090		- - - Other	0
8442.3000		- Machinery, apparatus and equipment	0
8442.4000		- Parts of the foregoing machinery, apparatus or equipment	0
8442.5000		- Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).	0
8443.1100		- - Offset printing machinery, reel-fed	0
8443.1200		- - Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)	0
8443.1300		- - Other offset printing machinery	0
8443.1400		- - Letterpress printing machinery, reel fed, excluding flexographic printing	0
8443.1500		- - Letterpress printing machinery, other than reel fed, excluding flexographic printing	0
8443.1600		- - Flexographic printing machinery	0
8443.1700		- - Gravure printing machinery	0
8443.1910		- - - Hot stamping machines	0
8443.1920		- - - Label printing/embossing machines	0
8443.1930		- - - Flat bed printing presses	0
8443.1940		- - - Proof presses	0
8443.1951		- - - -On cotton textile	0
8443.1959		- - - -Other	0
8443.1990		- - - Other	0
8444.0000		Machines for extruding, drawing, texturing or cutting man- made textile materials.	0
8445.1100		- - Carding machines	0
8445.1200		- - Combing machines	0
8445.1300		- - Drawing or roving machines	0
8445.1910		- - - Blow room machinery	0
8445.1990		- - - Other	0
8445.2000		- Textile spinning machines	0
8445.3000		- Textile doubling or twisting machines	0
8445.4010		- - - Weft winding machines	0
8445.4020		- - - Cone/bobbin winding machines	0
8445.4030		- - - Reeling machines	0
8445.4090		- - - Other	0
8445.9000		- Other	0
8446.2900		- - Other	0
8446.3000		- For weaving fabrics of a width exceeding 30 cm, shuttleless type	0
8447.1100		- - With cylinder diameter not exceeding 165 mm	0

8447.1200		- - With cylinder diameter exceeding 165 mm	0
8447.2000		- Flat knitting machines; stitch- bonding machines	0
8447.9010		- - - Multi head embroidery machines	0
8447.9090		- - - Other	0
8448.1100		- - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith	0
8448.1900		- - Other	0
8448.2000		- Parts and accessories of machines of heading 84.44 or of their auxiliary machinery	0
8448.3200		- - Of machines for preparing textile fibres, other than card clothing	0
8448.3310		- - - Spindle flyers and ring travellers	0
8448.3320		- - - Spindles	0
8448.3900		- - Other	0
8448.5100		- - Sinkers, needles and other articles used in forming stitches	0
8448.5900		- - Other	0
8449.0000		Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.	0
8451.1000		- Dry- cleaning machines	0
8451.2100		- - Each of a dry linen capacity not exceeding 10 kg	0
8451.2900		- - Other	0
8451.3000		- Ironing machines and presses (including fusing presses)	0
8451.4010		- - - Washing machine	0
8451.4020		- - - Bleaching machine	0
8451.4030		- - - Dyeing machine	0
8451.5000		- Machines for reeling, unreeling, folding, cutting or pinking textile fabrics	0
8451.8010		- - - Coating or laminating machine	0
8451.8020		- - - Machinery for pressing	0
8451.8030		- - - Dressing and finishing machine	0
8451.8040		- - - Mercerizing machine	0
8451.8050		- - - Sanforizing machines	0
8451.8060		- - - Stentering machines	0
8451.8070		- - - Shrinking machines	0
8451.8090		- - - Other	0
8451.9000		- Parts	0
8452.2100		- - Automatic units	0
8452.2900		- - Other	0
8452.3000		- Sewing machine needles	0
8452.9090		- - - Other	0
8453.1000		- Machinery for preparing, tanning or working hides, skins or leather	0
8453.2000		- Machinery for making or repairing footwear	0
8453.8000		- Other machinery	0
8453.9000		- Parts	0
8454.1000		- Converters	0
8454.2000		- Ingot moulds and ladles	0
8454.3000		- Casting machines	0
8454.9000		- Parts	0
8455.1000		- Tube mills	0
8455.2100		- - Hot or combination hot and cold	0
8455.2200		- - Cold	0
8455.3010		- - - Cast iron rolls of a diameter not exceeding 91.44 cm (36”)	0
8455.3090		- - - Other	0

8455.9000		- Other parts	0
8456.1110		- - - Machines for working any material by removal of material, by laser in the production of semiconductor wafers	0
8456.1190		- - - Other	0
8456.1210		- - - Machines for working any material by removal of material, by other light or photon beam in the production of semiconductor wafers	0
8456.1290		- - - Other	0
8456.2010		- - - Machines for dry-etching patterns on semiconductor materials	0
8456.2020		- - - Apparatus for stripping or cleaning semiconductor wafers	0
8456.2090		- - - Other	0
8456.3000		- Operated by electro- discharge processes	0
8456.4000		- Operated by plasma arc processess	0
8456.5000		- Water-jet cutting machines	0
8456.9000		- Other	0
8457.1000		- Machining centres	0
8457.2000		- Unit construction machines (single station)	0
8457.3000		- Multi- station transfer machines	0
8459.5910		- - - Horizontal,vertical or universal versions with longitudnal traverser upto 810 mm and table size upto 1300 x 300 mm	0
8460.4000		- Honing or lapping machines	0
8460.9010		- - - Bench-type grinding machines	0
8461.3000		- Broaching machines	0
8461.4000		- Gear cutting, gear grinding or gear finishing machines	0
8461.5010		- - - High speed hacksaw machines of cutting diameter not exceeding 17.5cm or with blades of length not exceeding 45 cm	0
8461.5090		- - - Other	0
8461.9000		- Other	0
8462.4900		- - Other	0
8462.9190		- - - Other	0
8462.9900		- - Other	0
8463.1000		- Draw- benches for bars, tubes profiles, wire or the like	0
8463.2000		- Thread rolling machines	0
8463.3000		- Machines for working wire	0
8463.9000		- Other	0
8464.1000		- Sawing machines	0
8464.2010		- - - Grinding machines	0
8464.2090		- - - Polishing machines	0
8464.9000		- Other	0
8465.1000		- Machines which can carry out different types of machining operations without tool change between such operations	0
8465.2000		- Machining centres	0
8465.9190		- - - Other	0
8465.9200		- - Planing, milling or moulding (by cutting) machines	0
8465.9300		- - Grinding, sanding or polishing machines	0
8465.9400		- - Bending or assembling machines	0
8465.9500		- - Drilling or morticing machines	0
8465.9600		- - Splitting, slicing or paring machines	0
8465.9900		- - Other	0
8466.1000		- Tool holders and self - opening dieheads	0
8466.2000		- Work holders	0

8466.3000		- Dividing heads and other special attachments for machines	0
8466.9100		- - For machines of heading 84.64	0
8466.9200		- - For machines of heading 84.65	0
8466.9310		- - - Of machine of heading 8458.1900, 8458.9900, 8459.2910, 8459.3910, 8459.5910, 8459.6910, 8459.7090, 8460.9010, 8461.2010, 8459.6920 & 8461.5010	0
8466.9390		- - - Other	0
8466.9410		- - - Of machine of heading 8462.1090, 8462.9110 & 8465.9110	0
8466.9490		- - - Other	0
8467.1100		- - Rotary type (including combined rotary-percussion)	0
8467.1900		- - Other	0
8467.2100		- - Drills of all kinds	0
8467.2200		- - Saws	0
8467.2900		- - Other	0
8467.8100		- - Chain saws	0
8467.8900		- - Other	0
8467.9100		- - Of chain saws	0
8467.9200		- - Of pneumatic tools	0
8467.9900		- - Other	0
8468.1000		- Hand- held blow pipes	0
8468.2000		- Other gas- operated machinery and apparatus	0
8468.8000		- Other machinery and appratus	0
8468.9000		- Parts	0
8474.2010		- - - For cement industry	0
8474.2090		- - - Other	0
8474.3110		- - - For cement industry	0
8474.3190		- - - Other	0
8474.3210		- - - Not exceeding 150 t/h	0
8474.3290		- - - Other	0
8474.3900		- - Other	0
8474.8010		- - - Hydraulic press for ceramic industry of capacity exceeding 80 tons	0
8474.8090		- - - Other	0
8474.9010		- - - Of machine of heading 8474.1020, 8474.3120, 8474.3210, 8474.3290, 8474.3910 & 8474.8010	0
8474.9020		- - - Of machine of heading 8474.2010, 8474.2090, 8474.3110, 8474.3130, 8474.3190 & 8474.8090	0
8475.1000		- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes	0
8475.2100		- - Machines for making optical fibres and preforms thereof	0
8475.2900		- - Other	0
8475.9000		- Parts	0
8477.1000		- Injection- moulding machines	0
8477.2000		- Extruders	0
8477.3010		- - - Of capacity not exceeding 0.22 litres	0
8477.3090		- - - Other	0
8477.4010		- - - Of capacity not exceeding 0.228 litres	0
8477.4090		- - - Other	0
8477.5100		- - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes	0
8477.5900		- - Other	0
8477.8000		- Other machinery	0
8477.9000		- Parts	0

8478.1000		- Machinery	0
8478.9000		- Parts	0
8479.1010		- - - Asphalt pavers	0
8479.1090		- - - Other	0
8479.2000		- Machinery for the extraction or preparation of animal or fixed vegetable fats or oils	0
8479.3000		- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork	0
8479.4000		- Rope or cable making machines	0
8479.5000		- Industrial robots, not elsewhere specified or included	0
8479.7100		- - Of a kind used in airports	0
8479.7900		- - Other	0
8479.8100		- - For treating metal, including electric wire coil-winders:	0
8479.8210		- - - Match making machines	0
8479.8220		- - - Soap making machines	0
8479.8230		- - - Oil refining machines	0
8479.8290		- - - Other	0
8479.8910		- - - Eyeleting, fastening and thread sucking machines	0
8479.8920		- - - Automatic machines for attaching rivets, metal buttons, eyelets etc on garments.	0
8479.8930		- - - Tableting machines	0
8479.8940		- - - Capsule polishers	0
8479.8950		- - - Tyre changers	0
8479.9010		- - - Of machines of heading 8479.2000, 8479.6000, 8479.8210, 8479.8230 & 8479. 8290	0
8479.9090		- - - Other	0
8480.1000		- Moulding boxes for metal foundry	0
8480.2000		- Mould bases	0
8480.3000		- Moulding patterns	0
8480.4100		- - Injection or compression types	0
8480.4900		- - Other	0
8480.5000		- Moulds for glass	0
8480.6000		- Moulds for mineral materials	0
8480.7100		- - Injection or compression types	0
8480.7900		- - Other	0
8482.9100		- - Balls, needles and rollers	0
8482.9910		- - - Rings for bearings	0
8482.9990		- - - Other	0
8483.3030		- - - Fabric bearings	0
8484.1010		- - - Spiral wound	0
8484.2020		- - - Metal Jacketed gaskets	0
8484.2090		- - - Other	0
8486.1000		- Machines and apparatus for the manufacture of boules or wafers	0
8486.2000		- Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	0
8486.3000		- Machines and apparatus for the manufacture of flat panel displays	0
8486.4000		- Machines and apparatus specified in Note 9 (C) to this Chapter	0
8486.9000		- Parts and accessories.	0
8487.1000		- Ships' or boats' propellers and blades therefor	0
8501.1000		- Motors of an output not exceeding 37.5 W	0
8501.2000		- Universal AC/DC motors of an output exceeding 37.5 W	0
8501.3110		- - - Photovoltaic generators consisting of panels of photocells combined with other apparatus	0
8501.3190		- - - Other	0

8501.3210	- - - Photovoltaic generators consisting of panels of photocells combined with other apparatus	0
8501.3290	- - - Other	0
8501.5320	- - - Submersible motors of stainless steel	0
8501.5330	- - - Geared motors	0
8501.5340	- - - H.T Motors with operating input voltage above 1 kV	0
8501.5390	- - - Other	0
8501.6490	- - - Other	0
8502.3100	- - Wind-powered	0
8502.3900	- - Other	0
8503.0010	- - - Of machine of heading 8501.1000, 8501.2000, 8501.3100, 8501.3200, 8501.3300, 8501.3400, 8501.4010, 8501.5110, 8501.5210, 8501.5320, 8501.5330, 8502.3100 &8502.3900	0
8504.9010	- - - On load-tape changer for power transformers	0
8504.9020	- - - Bushings for power transformers	0
8504.9030	- - - Of machines of heading 8504.4090	0
8505.1100	- - Of metal	0
8505.1900	- - Other	0
8505.2000	- Electro- magnetic couplings, clutches and brakes	0
8505.9000	- Other, including parts	0
8506.9010	- - - Brass caps for dry battery cell	0
8506.9090	- - - Other	0
8510.3000	- Hair- removing appliances	0
8510.9000	- Parts	0
8513.1010	- - - Miners' safety lamps	0
8513.9010	- - - Of Miners' safety lamps	0
8514.1000	- Resistance heated furnaces and ovens	0
8514.2000	- Furnaces and ovens functioning by induction or dielectric loss	0
8514.3000	- Other Furnaces and ovens	0
8514.4000	- Other equipment for the heat treatment of materials by induction or dielectric loss	0
8514.9000	- Parts	0
8515.1100	- - Soldering iron and guns	0
8515.1900	- - Other	0
8515.2100	- - Fully or partly automatic	0
8515.2900	- - Other	0
8515.3100	- - Fully or partly automatic	0
8515.3900	- - Other	0
8515.8000	- Other machines and apparatus	0
8515.9000	- Parts	0
8516.9000	- Parts	0
85.07	Electric accumulators, including separators therefor, whether or not rectangular (including square).
	- Lead- acid, of a kind used for starting piston engines:
8507.1010	- - - Meant for motor cars of heading 87.03, vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190, 8703.3225 and vehicles of heading 87.11	35
8507.1020	- - - Meant for vehicles of heading 87.02 and sub-headings 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390	35
8507.1090	- - - Other	35
8507.2000	- Other lead- acid accumulators	20
8507.3000	- Nickel- cadmium	11
8507.4000	- Nickel- iron	11

8507.5000	- Nickel-metal hydride	11
8507.6000	- Lithium-ion	11
8507.8000	- Other	11
8507.9000	- Parts	11
	- - Other:
8517.6910	- - - ISDN system	11
8517.6920	- - - ISDN terminal adapters	11
8517.6950	- - - Set top boxes for gaining access to internet	11
8517.6960	- - - Attachements for telephones	11
8517.6970	- - - Networking equipments like LAN bridges, hubs, switches and repeaters	3
8517.6980	- - - Multi-station access units	3
8517.6990	- - - Other	16
8519.8110	- - - Dubbing system of a kind used in film studios and production houses	0
8519.8920	- - - Dubbing system of a kind used in film studios and production houses	0
8522.1000	- Pick- up cartridges	0
8522.9000	- Other	0
8523.2100	- - Cards incorporating a magnetic stripe	0
8523.2910	- - - Magnetic discs	0
	- Other:
8523.8010	- - - Other, for reproducing representations of instructions, data sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine	0
8523.8020	- - - Gramophone records	20
8523.8040	- - - Video tapes of education nature	0
8523.8050	- - - Digital Quran	0
8523.8090	- - - Other	11
8528.4200	- - Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71	0
8528.6210	- - - Multimedia projector	0
8529.9020	- - - T.V tuners	0
8530.1000	- Equipment for railways or tramways	0
8530.8000	- Other equipment	0
8530.9000	- Parts	0
8531.1000	- Burglar or fire alarms and similar apparatus	0
8531.9010	- - - Panic button	0
8531.9020	- - - Parts of apparatus of sub-heading 8531.2000	0
8531.9090	- - - Other	0
8533.1000	- Fixed carbon resistors, composition or film types	0
8533.2100	- - For a power handling capacity not exceeding 20 W	0
8533.2900	- - Other	0
8533.3100	- - For a power handling capacity not exceeding 20 W	0
8533.3900	- - Other	0
8533.4000	- Other variable resistors, including rheostats and potentiometers	0
8533.9000	- Parts	0
8539.9010	- - - Tungsten filament and lead in wire for bulbs and tube lights	0
8539.9020	- - - Base cap for bulb	0
8539.9040	- - - Parts for energy saving lamps	0
8540.7100	- - Magnetrons	0
8541.1000	- diodes, other than photosensitive of light-emitting diodes(LED)	0
8541.2100	- - With a dissipation rate of less than 1 W	0

8541.2900	- - Other	0
8541.3000	- Thyristors, diacs and triacs, other than photosensitive devices	0
8541.4000	- Photosensitive semicondutctor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes(LED)	0
8541.5000	- Other semiconductor devices	0
8541.6000	- Mounted piezo- electric crystals	0
8541.9000	- Parts	0
8542.3100	- - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	0
8542.3200	- - Memories	0
8542.3300	- - Amplifiers	0
8542.3900	- - Other	0
8542.9000	- Parts	0
8543.3000	- Machines and apparatus for electroplating, electrolysis or electrophoresis	0
8543.7090	- - - Other	0
8543.9010	- - - Of machines of heading 8543.1000 & 8543.2000	0
8543.9090	- - - Other	0
8544.4210	- - - Computer leads	0
8545.1100	- - Of a kind used for furnaces	0
8545.9020	- - - For dry battery cells	0
8703.2250	- - - Components for the assembly / manufacture of sport utility vehicles in any kit form	60
8703.2260	- - - Sport utility vehicles	60
8703.2312	- - - - Components for the assembly / manufacture of sport utility vehicles in any kit form	75
8703.2313	- - - - Sport utility vehicles	75
8908.0000	Vessels and other floating structures for breaking up.	0
9030.8900	- - Other	0
9032.1010	- - - Of a kind used in refrigerators, deep-freezers and air-conditioners	0
98.01	Services provided or rendered by hotels, marriage halls, lawns, clubs and caterers.
9801.1000	Services provided or rendered by hotels
9801.3000	Services provided or rendered by marriage halls and lawns
9801.4000	Services provided or rendered by clubs
9801.6000	Ancillary services provided or rendered by hotels, restaurants, marriage halls, lawns, caterers
9801.7000	Services provided or rendered by hostels
9801.9000	Other
98.05	Services provided or rendered by persons authorized to transact business on behalf of others.
9805.1000	Shipping agents
9805.2000	Stevedores
9805.2100	Ship management service
9805.3000	Freight forwarding agents
9805.4000	Customs agents
9805.5000	Travel agents
9805.5100	Tour operators
9805.6000	Recruiting agents
9805.7000	Advertising agents
9805.9000	Share transfer agent
9805.9100	Sponsorship services
9805.9200	Business support services
9805.9090	Other
9809.0000	Services provided or rendered by persons engaged in contractual execution of work.

9911

(i) Relief goods donated for free distribution among the victims of natural disaster or other catastrophe, as are certified by the authorized officer of Federal/Provincial Government.

(ii) Plant, machinery and equipment imported by way of donation for installation in the earthquake hit districts as certified by ERRA/National Disaster Management Authority.

(iii) Goods imported for aircrafts, not registered in Pakistan and under distress, for repair or maintenance, subject to authentication by Civil Aviation Authority of Pakistan

SUB-CHAPTER III

IMPORTS BY CHARITABLE, EDUCATIONAL, SCIENTIFIC INSTITUTIONS AND HOSPITALS.

Note

For the purpose of sub-chapter III, the expression:

(i) “Charitable Institution” and “Charitable non-profit making institution” means an institution approved for the purpose of section 2(36C) of the Income Tax Ordinance, 2001;

(ii) “Gifts or Donations” include goods other than vehicles of chapter 87 of the First Schedule to the said Act, donated by the donors residing abroad. However, Mobile health unit/clinic with standard accessories (PCT 8705.9000) and ambulances received as gift or donation from abroad shall be eligible for the benefit provided that the same are imported as per Serial No. 116 of Customs General Order No.12 of 2002, dated the 15th June, 2002; and

(iii) “Competent Authority” means:

(i) in case of educational and research institutions falling in the jurisdiction of the Federal Government, the Ministry of Education or Ministry of Science & Technology or any other relevant Ministry of the Federal Government;

(ii) in case of an institution falling within the jurisdiction of a Provincial Government, the Director of Education or Technical Education or Public Institution or any other relevant authority of the Provincial Government; and

(iii) in case of a university recognized by the University Grants Commission, the Registrar of the University.

PCT CODE	Description	CD (%)
(1)	(2)	(3)
9912	Imports by Edhi Foundation: (i) Following goods imported by Abdul Sattar Edhi Foundation and Bilques Edhi Foundation, subject to furnishing of a certificate by Maulana Abdul Sattar Edhi son of Haji Abdul Shakoor Edhi or Mr. Faisal Edhi, Vice Managing Trustee and Qubra Edhi, Trustee, Edhi Foundation at the time of import of each consignment to the effect that the goods are meant for use by Edi Foundation or, as the case may be, by Bilquis Edhi Foundation. (In the case of goods at serial No. 14,15,16, the words “Edhi Foundation” or “as the case may be , Bilquis Edhi Foundation “are inscribed at some prominent place on the body of each vehicle, aeroplane or helicopter); 1. Butter oil(04.05) 2. Rice(10.06) 3. Grains(10.07) 4. Cooking oil(Chapter 15) 5. Vitamins(29.36) 6. Hormones.(29.37) 7. Pencillin (29.41) 8. Medicaments(30.04) 9. Waddings, guaze, bandages and similar articles (for example, dressings, adhesive plaster, poultices) impregnated or coated with pharmaceutical substances.(30.05) 10. Pharmaceutical goods (30.06) 11. Worn clothing(63.09) 12. Wireless transmission apparatus (85.15) 13. Wireless reception apparatus.(85.27) 14. Ambulances (87.03) 15. Mobile radiological units(87.05) 16. Helicopters, aeroplanes (88.02) 17. Parts of helicopters and aeroplanes (Respective headings) 18. Instruments and appliances used in medical or surgical sciences.(90.18) 19. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability (90.21) 20. Apparatus based on the use of X-rays for medical or surgical uses, control panels and desks, screens, examination or treatment tables, chairs and the like(90.22). (ii) The ambulances already imported or to be imported under S.No. 14 of Para (i) above may be disposed of after expiry of seven years from the date of importation without payment of duty and taxes leviable at the time of import with the prior approval of FBR.	0
9913	Gifts or donations received by a charitable non-profit making hospital or institution, solely for the purpose of advancing the declared objectives of such hospital or institution, subject to the following conditions, namely:— (i) no condition is attached to the gift or donation by the donor and the receiving institution or hospital is at liberty to use the same in accordance with its declared objectives; and (ii) the receiving institution or hospital furnishes an undertaking in writing to the respective Collector of Customs to the effect that such gifts or donations will not be sold, utilized or disposed of otherwise than for the purpose for which the same have been received and binds itself to pay the leviable duties in the event of a breach of the undertaking.	0

PCT CODE

Description

CD (%)

(1)

(2)

(3)

9914

Imports by Charitable Institutions and Hospitals:

Following imports by (i) charitable non-profit making institutions operating hospitals of fifty beds or more; or (ii) hospitals run by the Federal or a Provincial Government; or (iii) the Federal or a Provincial Government exclusively meant for hospitals run by the Federal or a Provincial Government:—

(1) Machinery, equipment, apparatus, appliances, instruments and spares thereof classifiable under Chapter 84, 85 or 90, excluding such items as are notified through a Customs General Order issued by the Federal Board of Revenue from time to time;

(2) Oxygen cylinders, wheelchairs, medical, surgical, dental furniture and spares thereof;

(3) Re-agents, disposables and radioactive isotopes like Cobalt-60 falling under PCT 2844.4000.

(4) Modular/Particle Free Operation Theatre equipped with OT Lights, wall panels with anti- bacterial spray / coating, specialized ventilating system for germ free air flow, anti-static door panel to avoid short circuit and Sterilized Flooring panels;

(5) Mobile health unit/clinic with standard accessories (PCT 8705.9000) Subject to the following conditions:—

(a) the importing institution operating a hospital of fifty beds or more shall furnish a proof thereof to the satisfaction of respective Collector of Customs.

(b) the head of the importing institution or hospital shall furnish an undertaking in writing to the respective Collector of Customs to the effect that imported goods are bona fide requirement of the project or for in house use and these shall not be sold, utilized or disposed of otherwise than for the purpose for which the same have been imported and binds itself to pay the leviable duty and taxes in the event of breach of the undertaking.

(i) in case of Federal Government hospitals or institutions or charitable non-profit making institutions by the Ministry of National Health Services Regulations and Coordination (NHSRC).

(ii) in case of Provincial Government hospitals or institutions or charitable non-profit making institutions by the Secretary of the Health Department of the province where such hospital or institution is situated.

(iii) in case of the Federal Government or a Provincial Government by the Ministry of National Health Services Regulations and Coordination (NHSRC) or Secretary of the Health Department of the Province where such hospital is situated, respectively.

(iv) in case of hospitals/institutions of Armed Forces, respective Surgeon Generals (Director General Medical Services) or equivalent rank/authority.

(v) in case of Fauji Foundation hospitals, M.D Fauji Foundation.

(vi) in case of Pakistan Atomic Energy Commission hospitals/institutions, Director General Procurement PAEC.

(d) In case of private sector institutions or hospitals, accountal of the goods shall be ensured by the Board of Trustees/ Governors and proof thereof shall be furnished to the satisfaction of respective Collector of Customs on demand.

(e) Exemption under this PCT code will also be available to the hospitals being set up or constructed subject to the above conditions.

(f) The goods imported under this PCT shall not be sold or otherwise disposed of before 5 years of import date. After 5 years, the goods may be disposed of on payment of

PCT CODE	Description	CD (%)
(1)	(2)	(3)
	customs duties and taxes at statutory rates leviable at the time of import and taking into consideration the physical condition of goods as determined by respective Customs Collectorate. (g) machinery and equipment falling under chapters 84, 85 or 90 may be allowed to be donated or sold to any other charitable institution / hospital, after 5 years of import, without payment of duty/taxes, with permission of the respective Customs Collectorate, subject to fulfillment of the aforesaid conditions.
9915	Goods imported by or donated to non -profit making educational and research institutions subject to the following conditions: (i) the imported goods have an educational and scientific character; (ii) the importing or receiving institutions are recognized, aided or run by the Federal Government or a Provincial Government, a City Government or a District Government; (iii) the importing or receiving institution shall produce a certificate from the competent authority that — (a) goods of equivalent educational and scientific value are not produced in Pakistan; and (b) the imported goods will be used exclusively under the control and responsibility of the importing or receiving institution.	0
9925	(A) Artificial kidneys, hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis, reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheters for renal failure patients, peritoneal dialysis solution and cardiac catheters. (B) Following items and appliances for Ostomy use: - 1. Baseplate/Stoma Wafer/Flange. 2. Ostomy (Colostomy/Ileostomy/ Urostomy) bags (All type) 3. Ostomy (Colostomy/Ileostomy/ Urostomy) Paste 4. Ostomy (Colostomy/Ileostomy/ Urostomy) Belt 5. Ostomy (Colostomy/Ileostomy/ Urostomy) Deodorizers 6. Ostomy (Colostomy/ Ileostomy/ Urostomy) Strip Paste 7. Stoma Powder/Ostomy Powder (Colostomy/Illeostomy/Urostomy Powder/ Ileostomy/ Urostomy Powder) 8. Ostomy (Colostomy/Ileostomy/ Urostomy) Skin Barrier Spray and Wipe 9. Ostomy (Colostomy/Ileostomy/ Urostomy) Adhesive Remover Spray and Wipe. 10. Ostomy (Colostomy/Ileostomy/Urostomy) Adhesive Spray & Wipe. 11. Ostomy (Colostomy/Ileostomy/ Urostomy) Mouldable Ring 12. Ostomy (Colostomy/Ileostomy/ Urostomy) Elastic Tape 13. Ostomy (Colostomy/Ileostomy/ Urostomy) Barrier Cream 14. Ostomy (Colostomy/Ileostomy/ Urostomy) Protective Sheets 15. Ostomy (Colostomy/Ileostomy/ Urostomy) Cap 16. Ostomy (Colostomy/Ileostomy/ Urostomy) Protective Seal 17. Plastic Clips for closing the Ostomy bags. 18. Liquid washers and wipes for cleaning and washing peristomal skin 19. Night Drainage Bag 20. Cystoscope 21. Lithotripter 22. Colonoscope	0 0

PCT CODE	Description	CD (%)
(1)	(2)	(3)
	23. Sigmoidoscope 24. Laparoscope 25. Suprapubic Cystostomy Set 26. Ryles Tube (Nasogastric Tube) 27. Foley's Catheter 28. Endoscope (Video Endoscopes) 29. Linear Cutter/Stapler 30. Circular Stapler 31. Right Angle Cutter/Stapler 32. Laparoscopic Hand Instruments: (a) Dissector (b) Grasper (c) Scissors (d) Clipper (e) Hook (f) Retractors (g) Needles Holders (h) Knot Pusher (i) Telescope (0o, 30o) 33. Urological Endoscopic Instruments: (a) Resectoscope (Rotating and Fix) (b) Optical Urethrotone (c) Telescope (0o, 30o, 75o) (d) Turp Resecting Loops (e) Diathermy Cord
9941	Following goods imported by or donated to municipal authorities including development authorities, Federal Government, Provincial Government, Government of Azad Jammu and Kashmir, Government of Gilgit-Baltistan, National Disaster Management Authority (NDMA), Provincial Disaster Management Authority (PDMA) and Government Emergency/Rescue services, excluding contractors thereof, subject to the condition that the goods shall not be sold or otherwise disposed-off within a period 10 years of imports without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. 1. Ambulances ((Respective heading) 2. Fire fighting vehicles (PCT 8705.3000) 3. Waste disposal trucks (PCT 8704.2200, 8704.2300) 4. Incinerators for disposal waste management (8417.8000) 5. Motorized sweepers (PCT 8479.8990) 6. Brake down lorries (PCT 8705.9000) 7. Special purpose vehicles for the maintenance of street lights and overhead cables (8705.9000) 8. Snow ploughs (PCT 8430.2000) 9. Mobile health unit/clinic with standard accessories (PCT 8705.9000)	0”

*****

THE SECOND SCHEDULE

[See section 3 (36 )]

In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted, namely:—

“THE FIFTH SCHEDULE

[see section 18(1A)]

Part-I

Imports of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors

Note:—For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: -

(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:

Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid;

Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the 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 duly certified by the Ministry of Energy (Power Division);

(ii) except for S. Nos. 1(H), 14, 20,21 and 22 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 bona fide 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation 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;

(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; and

(iv) For “Respective Headings” entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 3% or 11% duty under the First Schedule to Customs Act, 1969.

(v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable,if any.

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 equipment, instruments for testing, research and development, quality control, pollution control and the like; and

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

TABLE

S. No.	Description			PCT Code	Customs Duty (%)	Conditions
(1)	(2)			(3)	(4)	(5)
1	Agricultural Machinery
	(A) Tillage and seed bed preparation equipment.					Nil
	(1). Rotavator.			8432.8010	0%
	(2). Cultivator.			8432.2910	0%
	(3). Ridger.			8432.8090	0%
	(4). Sub soiler.			8432.3900	0%
	(5). Rotary slasher.			8432.8090	0%
	(6). Chisel plough			8432.1010	0%
	(7). Ditcher.			8432.1090	0%
	(8). Border disc.			8432.2990	0%
	(9). Disc harrow.			8432.2100	0%
	(10). Bar harrow.			8432.2990	0%
	(11). Mould board plow.			8432.1090	0%
	(12). Tractor rear or front blade.			8430.6900	0%
	(13). Land leveler or land planer.			8430.6900	0%
	(14). Rotary tiller.			8432.8090	0%
	(15). Disc plow.			8432.1090	0%
	(16). Soil scrapper.			8432.8090	0%
	(17). K.R. Karundi.			8432.8090	0%
	(18). Tractor mounted trencher			8701.9220 8701.9320	2%
	(19). Land leveler.			8430.6900	0%
	(20). Laser land leveler comprising of laser transmitter, laser receiver, control box, rigid mast pack, with or without scrapper			Respective headings	0%
	(B) Seeding or Planting Equipment.					Nil
	(1).		Seed-cum-fertilizer drill (wheat, rice barley, etc).	8432.3100	0%
	(2).		Cotton or maize planter with fertilizer attachment	8432.3900	0%
	(3).		Potato planter.	8432.3900	0%
	(4).		Fertilizer or manure spreader or broadcaster.	8432.4100 8432.4200	0%
	(5).		Rice transplanter.	8432.3900	0%
	(6).		Canola or sunflower drill.	8432.3100	0%
	(7).		Sugar cane planter	8432.3900	0%
	(C)	Irrigation, Drainage and Agro- Chemical Application Equipment				Nil
	(1).		Submersible pumps (up to 75 lbs and head 150 meters) and field drainage pumps.	8413.7010	0%
	(2).		Sprinklers including high and low pressure (center pivotal), system, conventional sprinkler equipment, water reel traveling	8424.8200 8424.2010	0%

S. No.	Description			PCT Code	Customs Duty (%)	Conditions
(1)	(2)			(3)	(4)	(5)
	sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler system.
	(3). Air release valves, pressure gauges, water meters, back flow preventers and automatic controllers.			8481.1000 8481.3000 9026.2000 9032.8990	0%
	(4). Tubewells filters or strainers.			8421.2100	2%
	(5). Knapsack sprayers.			8424.2010	0%
	(6). Granular applicator.			8424.2010	0%
	(7). Boom or field sprayers.			8424.2010	0%
	(8). Self-propelled sprayers.			8424.2010	0%
	(9). Orchard sprayers.			8424.2010	0%
	(D) Harvesting, Threshing and Storage Equipment.					Nil
	(1). Wheat thresher			8433.5200	0%
	(2). Maize or groundnut thresher or Sheller.			8433.5200	0%
	(3). Groundnut digger.			8433.5900	0%
	(4). Potato digger or harvester.			8433.5300	0%
	(5). Sunflower thrasher.			8433.5200	0%
	(6). Post hole digger.			8433.5900	0%
	(7). Straw balers.			8433.4000	0%
	(8). Fodder rake.			8201.3000 8433.5900	0%
	(9). Wheat or rice reaper.			8433.5900	0%
	(10). Chaff or fodder cutter.			8433.5900	0%
	(11). Cotton picker.			8433.5900	0%
	(12). Onion or garlic harvester.			8433.5200	0%
	(13). Sugar harvester.			8433.5200	0%
	(14). Reaping machines.			8433.5900	0%
	(15). Combined harvesters (Upto five years old).			8433.5100	0%
	(16). Pruner/sheers.			8433.5900	0%
	(17). Fodder/forage wagon.			8716.8090	5%
	(E)	Fertilizer and Plant Protection Equipment.				Nil
	(1).		Spray pumps (diaphragm type).	8413.8100	5%
	(2).		All types of mist blowers.	8414.5990	5%
	(F)	Dairy, Livestock and poultry, machinery				Nil
	(1).		Milk chillers.	8418.6910 8418.6990	2%
	(2).		Tubular heat exchanger (for pasteurization).	8419.5000	2%
	(3).		Milk processing plant, milk spray drying plant, Milk UHT plant.	8419.8100 8419.3900	2% 0%
	(4).		Grain storage silos for poultry.	Respective headings	2%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(5). Insulated sand witch panels	Respective headings	2%
	(6). Dairy, livestock and poultry sheds.	9406.1020 9406.9020	2%
	(7). Milk filters.	8421.2900	2%
	(8). Incubators, brooders and other poultry equipment	8436.2100 8436.2900	0%
	(9). Machinery for animal feed stuff	8436.1000	0%
	(10). Any other machinery and equipment for manufacturing of dairy products	Ch. 84 & 85	3%	If imported by manufacturers which are members of Pakistan Dairy Association.
	(11) Fans for use in dairy sheds	8414.5990	3%	If imported by members of Corporate Dairy Farmers Association.
	(G) Post-harvest Handling and Processing and Miscellaneous Machinery.			Nil
	(1). Vegetable and fruits cleaning and sorting or grading equipment.	8437.1000	0%
	(2). Fodder and feed cube maker equipment.	8433.4000	0%
	(3). Milking machines.	8434.1000	0%
	^(4).^{Pre-fabricated CO}2 ^ControlledStores.	9406.1090 9406.9090	2%	In respect of goods mentioned in Column (2) read with PCT mentioned in Column (3), the Ministry of National Food Security and Research shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona fide requirement for use in the Agriculture sector. The Authorized Officer of the Ministry 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.
	(H) Green House Farming and Other Green House Equipment.			1. In respect of goods of mentioned in Column (2) read with PCTs mentioned in Column (3), the Ministry of National Food Security and Research shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona fide requirement for use in the Agriculture sector. The Authorized Officer of the Ministry shall furnish all relevant information online to Pakistan Customs
	(1). Geo-synthetic liners (PP/PE Geo synthetic films of more than 500 microns).	3921.9010 3921.9090	3% 5%
	(2). Greenhouses (prefabricated).	9406.1010 9406.9010	0%
	(3). Tunnel farming equipment consisting of the following:- (a) Plastic covering and mulch film (b) Anti-insect net. (c) Shade net.	3920.1000 3926.9099 5608.1900 5608.9000	0% 0% 0%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969. 2. The goods shall not be sold or otherwise disposed of within a period of five years of its import except with the prior approval of the FBR.
	(I) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc.			1. In respect of goods of mentioned in Column (2) read with PCTs mentioned in Column (3), the Ministry of National Food Security and Research shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona fide requirement for use in the Agriculture sector. The Authorized Officer of the Ministry 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. 2. Condition (iv) of the preamble.
	(1). Evaporators for juice concentrate.	8419.8990	5%
	(2). Machinery used for dehydration and freezing.	8419.3100 8418.6990	0% 5%
	(3). Heat exchange unit.	8419.5000	5%
	(4). Machinery used for filtering and refining of pulps/juices.	8421.2200	5%
	(5). Complete Rice Par Boiling Plant.	8419.8990	5%
		&
		Respective	0, 3%, 5%
		Headings	0, 3%, 5%
	(J) Horticulture and Floriculture			Condition (iv) of the preamble.
	(1). Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding	8441.3000	5%
	(2). PU panels (Insulation).	Respective headings	5%
	(3). Generator sets 10 to 25 KVA.	8502.1120	5%
	(3). Generator sets 10 to 25 KVA.	8502.1130	5%
	(4). Refrigerating machines with engine fitted on common base for refrigerated containers.	8418.6920	5%
	(5). Other refrigerating or freezing chests, cabinets.	8418.5000	5%
	(6). Tubes, pipes and hollow profiles of iron and steel.	7304.3100 7304.3900	5% 5%
	(7). Hand tools.	Respective Headings	3%, 5%
	(K) Fish or shrimp farming and seafood processing machinery and			Nil

S. No.	Description		PCT Code	Customs Duty (%)	Conditions
(1)	(2)		(3)	(4)	(5)
	equipment.
	(1).	Compressor	8414.8090	5%
	(2).	Generator	8502.1130	5%
	(2).	Generator	8502.1190	5%
	(3).	Condenser	8502.1200	5%
	(4).	Flat freezer	8418.9990	5%
	(5).	Boast freezer	8418.3000	5%
	(6).	Fiber glass tubs	8418.4000	5%
	(7).	Insulated plants	7019.9090	5%
	(8).	Flake ice plants	8418.6990	5%
	(9).	Water aerators	8414.8090	2%
	(10). Feed pellet (Floating Type) machine		8438.8020	0%
2	Machinery and equipment for development of grain handling and storage facilities including silos.		Respective Headings	0%,3%,5%	Condition (iv) of the preamble.
3	Cool chain machinery, equipment including Capital goods.		Respective Headings	0%,3%, 5%	1. If imported by Cool Chain Industryincluding such sectors engaged in establishing or providing cool chain activities or part thereof.
3			Respective Headings	0%,3%, 5%	2. Condition (iv) of the preamble.
4	Machinery and equipment for initial installation, balancing, modernization, replacement or expansion of desalination plants, coal firing system, gas processing plants and oil and gas field prospecting.		Respective Headings	0%,3%, 5%	Condition (iv) of the preamble.
5	Following machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes:—				1. The project requirement shall be approved by the Board of Investment (BOI). The Authorized Officer of BOI shall certify the item wise requirement of the project in the prescribed format and manner as per Annex-B and 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 (IV of 1969); 2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be
	A. Medical Equipment.
	(1) Dentist chairs.		9402.1010	5%
	(2) Medical surgical dental or veterinary furniture.		9402.9090	5%
	(3) Operating Table.		9402.9010	5%
	(4) Emergency Operating Lights.		9405.4090	5%
	(5) Hospital Beds with mechanical fittings.		9402.9020	5%
	(6) Gymnasium equipment.		Respective Headings	0%,3%,5%
	(7) Cooling Cabinet.		9506.9100	5%
	(8) Refrigerated Liquid Bath.		8418.5000	5%
	(9) Contrast Media Injections (for use in Angiography & MRI etc).		3824.9999 3822.0000	5% 5%
	B. Cardiology/Cardiac Surgery Equipment

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(1) Cannulas.	9018.3940	5%	construed as a criminal offence under the Customs Act, 1969 (IV of 1969). 3. For sub-entry at serial A (6) and sub-entry at serial D (2) Condition (iv) of the preamble.
	(2) Manifolds.	8481.8090	5%
	(3) Intra venous cannula i.v. catheter.	9018.3940	5%
	C. Disposable Medical Devices
	(1) Self-disabling safety sterile syringes.	9018.3110	5%
	(2) Insulin syringes.	9018.3110	5%
	D. Other Related Equipment
	(1) Fire extinguisher.	8424.1000	5%
	(2) Fixtures & fittings for hospitals	Respective Headings	0%,3%,5%
6.	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 mineral exploration phase. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the exploration phase.	Respective Headings	0%	1. This concession shall be available to those Mineral Exploration and Extraction 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. 2. Temporarily imported goods shall be cleared against a security in the form of a post- datedcheque for the differential amount between the statutory rate of customs duty and sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project. 3. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Ten years of their importation, the same shall be subject to payment of duties& taxesas prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Ten years from the date of their importation,the same shall be subject to payment of

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				statutory rates of duties& taxes as were applicable at the time of import. These goods shall, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs.
7	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. Imports made for mine constructionphase shall also be entitled to deferred payment of duty for a period of five years. However, a surcharge @ 6% per annum shall be charged on the deferred amount. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as requiredfor mine construction or extraction phase.	Respective Headings	0%,3%,5%	1. This concession shall be available to those Mineral Exploration and Extraction 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. 2. Temporarily imported goods shall be cleared against a security in the form of a post- datedcheque for the differential amount between the statutory rate of customs duty and sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project. 3. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				import. These goods shall, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs. 4. Condition (iv) of the preamble.
8	Coal mining machinery, equipment, spares, including vehicles for site use i.e. single or double cabin pickups imported for Thar Coal Field.	Respective Headings	0%	1. 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. 2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. These goods shall, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs.
9	1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of	Respective Headings	0%,3%,5%	1. This concession shall also be available to primary contractors of the project

S. No.

Description

PCT Code

Customs Duty (%)

Conditions

(1)

(2)

(3)

(4)

(5)

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.

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 project’s bona

fide requirements; and

2. 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 customs duty and sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project.

3. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The construction machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs. 4. Condition (iv) of the preamble.
10	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 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.	Respective Headings	0%,3%,5%	-do-
11.	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, 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.	Respective Headings	0%	1. 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 project’s bona fide requirements; and 2. 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 customs duty and sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				re-exported on conclusion of the project. 3. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Ten years of their importation, the same shall be subject to payment of duties &taxes as prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The construction machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs.
12	1. Machinery and equipment meant for power transmission and grid stations including under construction projects.	Respective Headings	0%,3%, 5%	1. 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 project’s bona fide requirements; and 2. temporarily imported goods shall be cleared against a
	Explanation.—For the purpose of this concession “machinery and equipment” shall mean:—
	(a) machinery and equipment operated by power of any description, such as used in the generation of power;
	(b) apparatus, appliances, metering and testing apparatus, mechanical and electrical control, transmission gear and 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

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(c) Components parts of machinery and equipment, as specified in clauses (a) and (b) above, identifiable for use in or with machinery imported for the project and equipment including spares for the purposes of the project. 2. Construction machinery, equipment and specialized vehicles, excluding passenger vehicles, imported on temporary basis as required for the construction of the project.			security in the form of a post- dated cheque for the differential amount between the statutory rate of customs duty and sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re-exported on conclusion of the project. 3. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The construction machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs. 4. Condition (iv) of the preamble.
13	Following machinery, equipment and other education and research related items imported by technical institutes, training institutes, research institutes, schools, colleges and universities:-			Nil
	(1) Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers.	7017.1010	0%
	(2) Other dryers.	8419.3900	0%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(3) Filtering or purifying machinery and apparatus for water.	8421.2100	0%
	(4) Other filtering or purifying machinery and apparatus for liquids.	8421.2900	0%
	(5) Personal weighing machines, including baby scales; household scales.	8423.1000	0%
	(6) Scales for continuous weighing of goods on conveyors.	8423.2000	0%
	(7) Constant weighing scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales.	8423.3000	0%
	(8) Other weighing machinery having a maximum weighing capacity not exceeding 30 kg.	8423.8100	0%
	(9) Other weighing machinery having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000kg.	8423.8200	0%
	(10) Other weighing machinery.	8423.8900	0%
	(11) Weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000.	8423.9000	0%
	(12) Other weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000.	8423.9000	0%
	(13) Networking equipment like routers, LAN bridges, hubs excluding switches and repeaters.	8517.6970	0%
	(14) Other furnaces and ovens.	8514.3000	0%
	(15) Electronic balances of a sensitivity of 5 cg or better, with or without weights.	9016.0010	0%
	(16) Other balances of a sensitivity of 5 cg or better, with or without weights.	9016.0090	0%
	(17) Thermostats of a kind used in refrigerators and air-conditioners.	9032.1010	0%
	(18) Other thermostats.	9032.1090	0%
	(19) Manostats.	9032.2000	0%
	(20) Other instruments and apparatus hydraulic or pneumatic.	9032.8100	0%
	(21) Other instruments and apparatus.	9032.8990	0%
	(22) Parts and accessories of automatic regulating or controlling instruments and apparatus.	9032.9000	0%
	(23) Spares, accessories and reagents for scientific equipment.	Respective Headings	0%
14	Machinery, equipment, raw materials, components and other capital goods for	Respective Headings	0%	Condition (iv) of the preamble.

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.
15	Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry, cryogenic facility for ethylene storage and handling.	Respective Headings	0%, 3%, 10%	Condition (iv) of the preamble.
15A	Machinery, equipment and other capital goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (Hydro-cracking)	Respective Headings	0%	Nil
16	Machinery and equipment imported by an industrial concern.	Respective Headings	0%,3%, 11%, 15%	Nil
17	Following machinery and equipment for marble, granite and gem stone extraction and processing industries.			1. For the projects of Gem Stone & Jewelry Industry, CEO/ COO, Pakistan Gem and Jewelry Company shall certify in the prescribed format and manner as per Annex-B that the imported goods are bona fide project requirement. The authorized person of the Company 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. 2. For the projects of Marble & Granite Industry, CEO/COO, Pakistan Stone Development Company shall certify in the prescribed format and manner as per Annex-B that the imported goods are bonafide project requirement. The authorized persons of the Company shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under
	(1) Polishing cream or material.	3405.4000 3405.9000	3% 5%
	(2) Fiber glass mesh	7019.5190	5%
	(3) Chain saw/diamond wire saw in all sizes and dimensions and spares thereof, diamond wire joints all types and dimensions, chain for chain saw and diamond wires for wire saw and spare widia.	8202.4000 8202.9100	5% 5%
	(4) Gin saw blades.	8202.9910	5%
	(5) Gang saw blades/ diamond saw blades/ multiple blades or all types and dimensions.	8202.9990	5%
	(6) Air compressor (27cft and above).	8414.8010	5%
	(7) Machine and tool for stone work; sand blasting machines; tungsten carbide tools; diamond tools & segments (all type & dimensions), hydraulic jacking machines, hydraulic manual press machines, air/hydro pillows, compressed air rubber pipes, hydraulic drilling machines, manual and power drilling machines, steel	8464.9000 & Respective headings	0% 0%,3%,5%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	drill rods and spring (all sizes and dimensions), whole finding system with accessories, manual portable rock drills, cross cutter and bridge cutters.			section 155D of the Customs Act, 1969. 3. The goods shall not be sold or otherwise disposed of without prior approval of the FBR. In case such goods are sold or otherwise disposed of after Five years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or otherwise disposed of without prior approval of the FBR or before the period of Five years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re-export of these goods may also be allowed subject to prior approval of the Chief Collector of Customs. 4. Condition (iv) of the preamble.
	(8) Integral drilling steel for horizontal and vertical drilling, extension thread rods for pneumatic super long drills, tools and accessories for rock drills.	8466.9100	0%
18	1. Machinery, equipment and other project related items including capital goods, for setting up of power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar. 2. Machinery, equipment and other project related items for setting up of hotels located in an area of 30 km around the zero point in Gwadar.	Respective Headings	0%	1. Ministry of Industries, Production & Special Initiatives, shall certify in the prescribed manner and format as per Annex-B that the imported goods are bona fide project requirement. The authorized officer of the Ministry 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. 2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs
18		Respective Headings	0%,3%,5%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				duties and taxes leviable at the time of import. 3. Condition (iv) of the preamble.
19	Effluent treatment plants.	Respective headings	0%,3%,5%	Condition (iv) of the preamble.
20	Following items for use with solar energy:—		0%	Nil
	Solar Power Systems.	8501.3110 8501.3210
	(1) Off–grid/On-grid solar power system (with or without provision for USB/ charging port) comprising of :
	i. PV Module.	8541.4000
	ii. Charge controller.	9032.8990
	iii. Batteries for specific utilization with the system (not exceeding 50 Ah in case of portable system).	8507.2090 8507.3000 8507.6000
	iv. Essential connecting wires (with or without switches).	8544.4990
	v. Inverters (off-grid/ on-grid/ hybrid with provision for direct connection/ input renewable energy source and with Maximum Power Point Tracking (MPPT).	8504.4090
	vi. Bulb holder	8536.6100
	(2) Water purification plants operating on solar energy.	8421.2100
21	Following systems and items for dedicated use with renewable source of energy like solar, wind, geothermal etc.			Nil
	1. (a) Solar Parabolic Trough Power Plants.	8502.3900	0%
	(b) Parts for Solar Parabolic Power Plants.
	(i). Parabolic Trough collectors modules.	8503.0010	0%
	(ii). Absorbers/Receivers tubes.	8503.0090	0%
	(iii). Steam turbine of an output exceeding 40MW.	8406.8100	0%
	(iv). Steam turbine of an output not exceeding 40MW.	8406.8200	0%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(v). Sun tracking control system.	8543.7090	0%
	(vi). Control panel with other accessories.	8537.1090	0%
	2. (a) Solar Dish Stirling Engine.	8412.8090	0%
	(b) Parts for Solar Dish Stirling Engine.
	(i). Solar concentrating dish.	8543.7000	0%
	(ii). Sterling engine.	8543.7000	0%
	(iii). Sun tracking control system.	8543.7090	0%
	(iv). Control panel with accessories.	8537.1090 8537.2000	0%
	(v). Stirling Engine Generator	8501.6100	0%
	3. (a) Solar Air Conditioning Plant	8415.1090	0%
	(b) Parts for Solar Air Conditioning Plant
	(i). Absorption chillers.	8418.6990	0%
	(ii). Cooling towers.	8419.8910	0%
	(iii). Pumps.	8413.3090	0%
	(iv). Air handling units.	8415.8200	0%
	(v). Fan coils units.	8415.9099	0%
	(vi). Charging & testing equipment.	9031.8000	0%
	4. (a) Solar Desalination System	8421.2100	0%
	(b) Parts for Solar Desalination System
	(i). Solar photo voltaic panels.	8541.4000	0%
	(ii). Solar water pumps.	8413.3090	0%
	(iii). Deep Cycle Solar Storage batteries.	8507.2090	0%
	(iv). Charge controllers.	9032.8990	0%
	(v). Inverters (off grid/on grid/ hybrid) with provision for direct connection/input from renewable energy source and with Maximum Power Point Tracking (MPPT)	8504.4090	0%
	5. Solar Thermal Power Plants with accessories.	8502.3900	0%

S. No.	Description				PCT Code	Customs Duty (%)	Conditions
(1)	(2)				(3)	(4)	(5)
	6.	(a)	Solar Water Heaters with accessories.		8419.1900	0%
	(b)		Parts for Solar Water Heaters
	(i). Insulated tank				7309.0000	0%
					7310.0000	0%
	(ii).			Vacuum tubes (Glass)	7020.0090	0%
	(iii).			Mounting stand	Respective headings	0%
	(iv).			Copper and Aluminum tubes	Respective heading	0%
	(c)		Accessories:
	(i). Electronic controller				Respective headings	0%
	(ii). Assistant/ Feeding tank
	(iii). Circulation Pump
	(iv). Electric Heater/ Immersion Rod (one piece with one solar water heater)
	(v). Solenoid valve (one piece with one solar water heater)
	(vi).			Selective coating for absorber plates
	7.	(a) PV Modules.			8541.4000	0%
	(b) Parts for PV Modules
	(i).			Solar cells.	8541.4000	0%
	(ii).			Tempered Glass.	7007.2900	0%
	(iii).			Aluminum frames.	7610.9000	0%
	(iv).			O-Ring.	4016.9990	0%
	(v).			Flux and preparations for metal surfaces	3810.1000	0%
	(vi).			Adhesive labels.	3919.9090	0%
	(vii).			Junction box & Cover.	8538.9090	0%
	(viii).			Sheet mixture of Paper and plastic	3920.9900	0%
	(ix).			Ribbon for PV Modules (made of silver & lead).	Respective headings	0%
	(x).			Bypass diodes.	8541.1000	0%
	(xi).			EVA (Ethyl Vinyl Acetate) Sheet (Chemical).	3920.9900	0%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	8. Solar Cell Manufacturing Equipment.
	(i). Crystal (Grower) Puller (if machine).	8479.8990	0%
	(ii). Diffusion furnace.	8514.3000	0%
	(iii). Oven.	8514.3000	0%
	(iv). Wafering machine.	8486.1000	0%
	(v). Cutting and shaping machines for silicon ingot.	8461.9000	0%
	(vi). Solar grade polysilicon material.	3824.9999	0%
	(vii). Phosphene Gas.	2853.9000	0%
	(viii). Aluminum and silver paste.	Respective headings	0%
	9. Pyranometers and accessories for solar data collection.	9030.8900	0%
	10. Solar chargers for charging electronic devices.	8504.4020	5%
	11. Remote control for solar charge controller.	8543.7010	3%
	12. Wind Turbines.
	(a) Wind Turbines for grid connected solution above 200 KW (complete system).	8412.8090	0%
	(b) Wind Turbines upto 200 KW for off-grid solutions comprising of:	8412.8090	0%
	(i). Turbine with Generator/ Alternator.	Respective headings	0%
	(ii). Nacelle with rotor with or without tail.
	(iii). Blades.
	(iv). Pole/ Tower.
	(v). Inverter for use with Wind Turbine.
	(vi). Deep Cycle Cell/ Battery (for use with wind turbine).	8507.2090	0%
	13. Wind water pump	8413.8100	5%
	14. Geothermal energy equipment.
	(i). Geothermal Heat Pumps.	8418.6100	0%
	(ii). Geothermal Reversible Chillers.	8418.6990	0%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(iii). Air handlers for indoor quality control equipment.	8418.6990	0%
	(iv). Hydronic heat pumps.	8418.6100	0%
	(v). Slim Jim heat exchangers.	8418.6100	0%
	(vi). HDPE fusion tools.	8419.5000	0%
	(vii). Geothermal energy Installation tools and Equipment.	8515.8000 8419.8990	0% 0%
	(viii). Dehumidification equipment.	8479.6000	0%
	(ix). Thermostats and IntelliZone.	9032.1090	0%
	15. Any other item approved by the Alternative Energy Development Board (AEDB) and concurred to by the FBR.	Respective headings	0%
22	Following items for promotion of renewable energy technologies or for conservation of energy:—			Nil
	(i). SMD/LED/LVD lights with or without ballast, fittings and fixtures.	9405.1090 8539.3290 8539.5010 8539.5020	0%
	(ii). SMD/LED/LVD lights, with or without ballast, PV module, fitting and fixtures	9405.4090 8539.3290 8539.5010 8539.5020	0%
	(iii). Tubular Day lighting Device.	9405.5010	0%
	(iv). Wind turbines including alternators and mast.	8502.3100	0%
	(v). Solar torches.	8513.1040	0%
	(vi). Lanterns and related instruments.	8513.1090	0%
	(vii). LVD induction lamps.	8539.3290	0%
	(viii). LED Bulb/Tube lights.	8539.5010 8539.5020	0%
	(ix). PV module, with or without, the related components including invertors (off-grid/on grid/ hybrid) with provision for direct connection/input from renewable energy source and with Maximum Power Point Tracking (MPPT), charge controllers and solar batteries.	8541.4000 8504.4090 9032.8990 8507.0000	0% 0% 0% 0%
	(x). Light emitting diodes (light emitting in different colors).	8541.5000	0%
	(xi). Water pumps operating on solar energy along with solar pump controllers	8413.7010 8413.7090 8504.4090	0% 0% 0%

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
	(xii). Energy saver lamps of varying voltages	8539.3110 8539.3210	0% 0%
	(xiii). Energy Saving Tube Lights.	8539.3120 8539.3220	0% 0%
	(xiv). Sun Tracking Control System	8543.7090	0%
	(xv). Solar air water generator	8479.8990	0%
	(xvi). Invertors (off-grid/on grid/hybrid) with provision for direct connection/input from renewable energy source and with Maximum Power Point Tracking (MPPT).	8504.4090	0%
	(xvii). Charge controller/ Current controller.	9032.8990	0%
23	Parts and Components for manufacturing LED lights:-			If imported by LED Light and Bulbs manufacturers registered under the Sales Tax Act, 1990 subject to annual quota determination by the Input Output Co-efficient Organization (IOCO).
	(i). Housing/Shell, shell cover and base cap for all kinds of LED Lights and Bulbs	Respective headings	0%
	(ii). Bare or Stuffed Metal Clad Printed Circuit Board (MCPCB)	8534. 0000	0%
	(iii). Constant Current Power Supply for of LED Lights and Bulbs (1-300W)	8504.4090	0%
	(iv). Lenses for LED lights and Bulbs	9001.9000	0%
24	Plant, machinery and equipment used in production of bio-diesel.	Respective headings	0%	The Alternative Energy Development Board (AEDB), Islamabad shall certify in the prescribed manner and format as per Annex-B that the imported goods are bona fide project requirement. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.
25	Plant, machinery and equipment imported for setting up fruit processing and preservation units in Gilgit-Baltistan, Balochistan and Malakand Division.	Respective headings	0%	The plant, machinery and equipment released under the said serial number shall not be used in any other area which is not eligible for the said concession. In case of violation, duty and taxes shall be recovered beside initiation of penal action under the Customs Act, 1969.
26	Plant, machinery and equipment imported during the period commencing on the 1^stJuly, 2014 and ending on the 30^thJune, 2020 for setting up Industries in FATA.	Respective headings	0%	The plant, machinery and equipment under the said serial number shall be released on certification from Additional Chief Secretary, FATA that the goods

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				are bona fide project requirement of the Unit as per Annex-B. The goods shall not be sold or otherwise disposed of without prior approval of the Board.
27	Following motor vehicles for the transport of goods and special purpose motor vehicles imported by the Construction Companies:—			This concession shall be available to motor vehicles for the transport of goods and special purpose motor vehicles imported by Construction Companies registered with Security and Exchange Commission of Pakistan (SECP) and Pakistan Engineering Council.
	1. Dumpers designed for off highway use.	8704.1090	20%
	2. Super swinger truck conveyors.	8705.9000	20%
	3. Mobile canal lining equipment.	8705.9000	20%
	4. Transit mixers.	8705.4000	20%
	5. Concrete Placing trucks.	8705.9000	20%
	6. Crane lorries.	8705.1000	20%
28	Plant, machinery and production line equipment used for the manufacturing of mobile phones.	Respective headings	0%	This exemption is available to local manufacturers of mobile phones duly certified by Pakistan Telecommunication Authority.
29	Charging station for electric vehicle	8504.4030	0%	Nil
30	Pre-fabricated room/structures for setting up of new hotels /motels in Hill Stations, Gilgit-Baltistan, AJK, and Coastal Areas of Baluchistan (excluding Hub)	9406.1090 9406.9090	8%	(i) The concerned ministry or department shall approve the project. The Authorized Officer of the ministry or department shall certify in the prescribed format and manner as per Annex-B that the imported goods are bona fide project requirement and 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. (ii) IOCO shall verify and determine the requirement of such Pre-fabricated structures in the form of finished rooms for setting up new hotels/motels in the specified areas.
31	Micro feeder equipment for food fortification	8437.8000	0%	Nil
32.	Cinematographic equipment imported during the period commencing on the 1^stJuly, 2018 and ending on the 30^thJune, 2023.			i. The Ministry of Information, Culture and Broadcasting shall certify in the prescribed manner and format as per

S. No.	Description		PCT Code	Customs Duty (%)	Conditions
(1)	(2)		(3)	(4)	(5)
	(1) Projector		9007.2000	3%	Annex-B to the effect that the imported goods are bona-fide requirement. The Authorized Officer of Ministry shall furnish all relevant information online to Pakistan Customs Computerized System against specific user ID and password obtained under section 155D of the Customs Act, 1969. ii. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR. (ii) IOCO shall verify and determine quota requirement of such equipment.
	(2)	Parts and accessories for projector	9007.9200	3%
	(3)	Other instruments and apparatus for cinema	9032.8990	3%
	(4)	Screen	9010.6000	3%
	(5)	Cinematographic parts and accessories	9010.9000	3%
	(6)	3D Glasses	9004.9000	3%
	(7)	Digital Loud Speakers	8518.2200	3%
	(8)	Digital Processor	8519.8190	3%
	(9)	Sub-woofer and Surround Speakers	8518.2990	3%
	(10)	Amplifiers	8518.5000	3%
	(11) Audio rack and termination board		7326.9090 8537.1090	3%
	(12) Music Distribution System		8519.8990	3%
	(13) Seats		9401.7100	3%
	(14) Recliners		9401.7900	3%
	(15) Wall Panels and metal profiles		7308.9090	3%
	(16) Step Lights		9405.4090	3%
	(17) Illuminated Signs		9405.6000	3%
	(18) Dry Walls		6809.1100	3%
	(19) Ready Gips		3214.9090	3%
33.	New Fire-fighting vehicles manufactured as such by OEMs		8705.3000	10%	The goods shall not be sold or otherwise disposed-off within a period of five years of its import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.
34	Plant and machinery excluding consumer durable goods and office equipment as imported by greenfield industries, intending to manufacture taxable goods, during their construction and installation period.		Chapters 84 and 85	0%	This exemption shall be available subject to fulfillment of following conditions, namely:— (a) the importer is registered under the Sales Tax Act on or after the first day of July, 2019; (b) the industry is not established by splitting up or reconstruction or reconstitution of an undertaking already in existence or by transfer of machinery or plant from

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				another industrial undertaking in Pakistan. (c) exemption certificate issued by the Commissioner Inland Revenue having jurisdiction; and (d) the goods shall not be sold or otherwise disposed of without prior approval of the FBR and the payment of customs duties and taxes leviable at the time of import.
35	1. Plant, machinery and equipment, materials, specialized vehicles or vessels, accessories, spares, chemicals and consumables, as are not manufactured locally, imported by developers, contractors and service companies involved in infrastructure development of Large Diameter Pipelines (i.e. 24” and above) projects namely, North South Gas Pipeline Project (NSGP), Turkmenistan, Afghanistan, Pakistan and India Pipeline Project (TAPI), Iran Pakistan Gas Pipeline Project (IP), RLNG-III Pipeline (RLNG-III), or any other project declared as “Large Diameter Gas Pipeline Project” by the Ministry of Energy (Petroleum Division).	Respective headings	5%	1. In respect of goods mentioned in Column (2), the Ministry of Energy (Petroleum Division) shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bonafide requirement for use in the project. The Authorized Officer of the Ministry 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. 2. The concession available to contractors and service companies of the project will be subject to the following conditions, namely:— (a) the contractor and the service provider 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 project’s bona fide requirements; and 3. Items imported at concessionary rates which become surplus, scrap, junk, obsolete or otherwise shall be disposed of in the following manner, namely:—
	2. Plant, machinery and equipment, materials, specialized vehicles or vessels, accessories, spares, chemicals and consumables, as are manufactured locally, imported by developers, contractors and service companies of the above projects.	Respective headings	10%
	3. HR Coils, Line Pipe, Pylons/Piles, whether or not manufactured locally, imported by developers and contractors of above projects.	Respective Headings	0%

S. No.

Description

PCT Code

Customs Duty (%)

Conditions

(1)

(2)

(3)

(4)

(5)

(a) in the event an item other than specialized vehicles, is sold to another company involved in infrastructure development of Large Diameter Pipelines, no import duties shall be levied or charged. Otherwise, it shall be sold through a public tender and duties shall be recovered at the rate of ten per cent ad valorem of the sale proceeds;

(b) for specialized vehicles there would be a minimum retention period of five years after which the vehicles may be disposed of in the manner provided in (a) above except that the full rate of import duties, net of any import duties already paid, shall be charged subject to an adjustment of depreciation at the rate of two per cent per month up to a maximum of twenty four months;

(c) specialized vehicles can be surrendered at any time to the Government of Pakistan, without payment of any import duties, under intimation to the FBR; and

(d) these items, if rendered as scrap, with change in their physical status, composition or condition and PCT classification, shall be chargeable to duties & taxes accordingly, at standard rates;

4. In the event a dispute arises whether any item is entitled to exemption under this schedule, the item will be immediately released by the Customs Department against a corporate guarantee valid for a period of nine months, extendable by the concerned

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				Collector of Customs on time to time basis. A certificate from the relevant Regulatory Authority that the item is covered under this serial number shall be given due consideration by the Customs Department towards finally resolving the dispute. Disputes regarding the local manufacturing only shall be resolved through the Engineering Development Board.
	4. Machinery, equipment, vessels, dumpers, specialized vehicles, accessories, spares and all other items essentially required for the above projects imported by developers, contractors and service companies on an import-cum-export basis for a period of five years.	Respective headings	0%	1. The concession available to contractors and service companies of the project will be subject to the following conditions, namely:— (a) the contractor and the service provider 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 project’s bona fide requirements; and 2. Ministry of Energy (Petroleum Division) shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bonafide requirement for the project. 3. Temporarily imported goods shall be cleared against a corporate guarantee valid for a period of five years equal to the value of import duties and taxes exempted, extendable by the Collector of Customs on time to time basis, if the importer has a definite contract. The concerned Collector shall allow extension for a further period, as deemed appropriate, on payment of onepercent

S. No.	Description	PCT Code	Customs Duty (%)	Conditions
(1)	(2)	(3)	(4)	(5)
				surcharge for each year on C&F value of the goods for which extension has been sought. Should the goods etc., not be exported on the expiry of the project or transferred with the approval of the Collector of Customs to another Large Diameter Pipeline Project, or the period of stay has been extended by the Collector of Customs, then the developer, contractor or service company, as the case may be, shall be liable to pay duties and taxes as chargeable at the time of import.

Annex-A

Header Information
NTN/FTN of Importer				Regulatory authority no.					Name of Regulatory authority
(1) (2)									(3)
Details of Input goods (to be filled by the chief executive of the importing company)									Goods imported (Collectorate of import)
HS Code	Description	Specs	Custom Duty rate (applicable)		Sales Tax rate (applicable)	WHT	Quantity	UOM	Quantity imported	Collectorate	GD. No.	GD date & Mach.No.
(4)	(5)	(6)	(7)		(8)	(9)	(10)	(11)	(12)	(13)	(14)	(15)

CERTIFICATE BY THE CHIEF EXECUTIVE, OR THE PERSON NEXT IN HIERARCHY DULY AUTHORIZED BY THE CHIEF EXECUTIVE:

It is certified that the description and quantity mentioned above commensurate with the project requirement and that the same are not manufactured locally. It is further certified that the above items shall not be used for any other purpose.

Signature Name

C.N.I.C. No.

NOTE:—In case of clearance through Pakistan Customs Computerized System, 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( IV of 1969).

Explanation.—

Chief Executive means.—

1. owner of the firm, in case of sole proprietorship; or

2. partner of firm having major share, in case of partnership firm; or

3. Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or

4. Principal Officer in case of a foreign company.

Annex-B

Header Information
NTN/FTN of Importer				Approval No.
(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	Specs	Custom Duty rate (applicable)		Sales Tax rate (applicable)	WHT	Quantity	UOM	Quantity imported	Collectorate	GD. No.	GD date & Mach No.
(3)	(4)	(5)	(6)		(7)	(8)	(9)	(10)	(11)	(12)	(13)	(14)

CERTIFICATE BY THE AUTHORIZED OFFICER OF THE

REGULATORY AUTHORITY: It is hereby certified that the imported goods are genuine and bonafide requirement of the project and the same are not manufactured locally.

Signature& Seal of the Authorized Officer

Designation

NOTE:- In case of clearance through Pakistan Customs Computerized System, 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( IV of 1969).

PART-II

Import of Active Pharmaceutical Ingredients, Excipients/Chemicals, Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and Equipment, Components and other Goods

The Imports under this part shall be subject to following conditions, namely.—

(i). The active pharmaceutical ingredients, Excipients /chemicals, packing material and raw material for packing shall be imported only for in-house use in the manufacture of specified pharmaceutical substances, as approved by the Drug Regulatory Agency of Pakistan.

(ii). The requirement for active pharmaceutical ingredients and Excipients/chemicals, drugs as specified in Table A, B & C, shall be determined by the Drug Regulatory Agency of Pakistan;

(iii). The requirement for packing materials/raw materials for packing, asspecified in Table-D, shall be determined by Input Output Coefficient Organization;

(iv). The designated/authorized representative person of Drug RegulatoryAgency of Pakistan shall furnish all relevant information, as set out in this part, online to the Customs computerized system, accessed through the unique user identifier obtained under section 155 D of the Customs Act 1969, along with the password thereof.

(v). For “Respective Headings” entries in column (3) of the Table against which two rates of customs duty 3% and 5% have been mentioned in Column (4), the rate of 3% shall be applicable only for such goods which are chargeable to 3% duty under the First Schedule to the Customs Act, 1969.

Table A

(Active Pharmaceutical Ingredients)

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
1	Flurbiprofen	2916.3990	5%
2	Aspirin	2918.2210	5%
3	Amlodipine	2933.3990	5%
5	Deferiprone	2933.3990	5%
6	Lamivudine	2933.3990	5%

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
7	Loratadine	2933.3990	5%
8	Pantoprazole Sodium (Injec Grade)	2933.3990	5%
9	Risedronate Sodium	2933.3990	5%
10	Fexofenadine	2933.3990	5%
11	Ebastine	2933.3990	5%
12	Isoniazid	2933.3990	5%
13	Omeprazole Pellets	2933.3990	5%
14	Moxifloxacin	2933.4990	3%
15	Protacine (Proglumet, Dimaleate)	2933.5990	5%
16	Sparfloxacin	2933.5990	5%
17	Atorvastatin	2933.9990	5%
18	Amiloride HCL	2933.9990	5%
19	Candesartan Cilextle	2933.9990	5%
20	Pheneramine Maleate	2933.9990	5%
21	Pioglitazone HCL	2934.1090	5%
22	Sulphanilamide	2935.9050	5%
23	Gliclazide	2935.9090	5%
24	Piperazine Anhydrous (Pharmaceutical grade).	2935.9090	5%
25	Celecoxib	2935.9090	5%
26	Glibenclamide	2935.9090	5%
27	Thiocolchicoside	2935.9090	5%
28	Hydrochlorothiazide	2935.9090	5%
29	Alfacalcidole	2936.9000	3%
30	(i) Amoxicillin sodium sterile BP	2941.1000	5%
	(ii) Ampicillin sodium sterile USP/BP (Pharmaceutical grade)
	(iii) Bacampicillin HCL
	(iv) Carbenicillin and its salts
	(v) Carfecillin
	(vi) Cloxacillin and its salts excluding sodium (compacted/ powder form for oral use)
	(vii) Flucloxacillin sodium
	(viii) PencillinV.Potassium
	(ix) Benzyl pencillin sodium/potassium
	(x) Cloxacillin sodium sterile USP/BP
	(xi) Pencillinbenzathin
	(xii) Procaine pencillinG.fortified, sodium/potassium

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
	(xiii) Sultamicilliatosylate
	(xiv) Sultamicillin (Pharmaceutical grade)
	(xv) Ticarcilin disodium
	(xvi) Piperacillin Sodium
31	Clarithromycin Powder	2941.5000	5%
32	Roxithromycin	2941.5000	5%
33	Clarithromycine Granules	2941.5000	5%
34	Azithromyein	2941.9090	5%
35	Fusidic Acid	2941.9090	5%
36	Gentamyein	2941.9090	5%
37	Rifampicin	2941.9090	5%
38	Ceftriaxonesodium	2941.9090	5%
39	Cefotaximesodium	2941.9090	5%
40	D-Cycloserine	2941.9090	5%
41	Acrinol Pad	3005.9010	5%
42	Benzalkonium Chloride Pad (BKC)	3005.9090	5%
43	Sodium Casinate	3501.9000	5%
44	Activated Glucuronate	3824.9999	5%
45	Losartan Potassium	3824.9999	5%
46	ChondrotinSulphate	3913.9090	5%
47	Polyethylene Film	3920.9900	5%
48	Acid Hypophosphorous:	Respective heading	3%, 5%
	Acid PipmidcTrydae		5%
	Acid Citric Anhydrous		5%
	Propylparaben (Aseptoform-P)		5%
	Methylparaben (Aseptoform-M)		5%
	Carbinoxamine Maleate		5%
	EuflavineBp (Acriflavine)		5%
	VancomycinHcl		5%
	Dextro-MethorphHbr		3%
	Acyclovir Usp		5%
	Sodium Benzoate		3%
	Sodium Sulfate		5%
	Cupric Chloride		5%
	EnoxacinSesquihfrtae		5%
	Mama Copolymer		5%
	Sodium Valproate		3%

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
	Sodium Cyclamate		5%
	Magnesium Hydroxide Paste		5%
	Diphenhydramine		3%
	Alprazolam		3%
	Bacitracin Usp Powder Microniz		5%
	ChloromycetinPalmitate		5%
	Chlorpheniramine Maleate		5%
	Esmomeprazole Magnesium Ec		5%
	Fluconazole		3%
	Glipizide		5%
	Neomycin Sulphate		5%
	Polymyxin B Sulphate USP Micro		5%
	Lorazepam		5%
	NystatinUsp Powder		5%
	Ferric Pyrophosphate Nf		5%
	Alprazolam		5%
	Pyritinol Base Fine Powder		5%
	Pyritinol Di-Hcl Mono Hydrate		5%
	Bisacodyl		5%
	Sodium Picosulphate		5%
	Carbamazepine		5%
	Co-DergocrineMs (Gram) A 01		5%
	Clemastine Hydrogen Fumarate		5%
	Calcium Lactobionate Oral		5%
	ClamipramineHclEp		5%
	Imipramine Hydrochlor/Ds 01		5%
	Oxcarbazepine Fine/Ds 05		5%
	Calcium Lactobionate Special Grade		5%
	TemazepamUsp 28/Ep 4th Ed		5%
	LevocetirizineDihydrochloride		5%
	BromocriptineMs(G) Msa/Ds 01		5%
	Pindolol Base/Ds Pur		5%
	Clopamide Base/Ds 01		5%
	Pindolol Base		5%
	Nimesulide		5%

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
	Enalapril Maleate Usp 23		5%
	CetirizinDihydrocholorideEp		5%
	Famotidine		3%
	Fluoxetine Hcl		5%
	Doxycycline Hydrochloride Bp		5%
	Captopril		5%
	Simvastatin Ep		5%
	Cefaclor Monohydrate		5%
	Lactulose		3%
	Albendazole - Human Grade		5%
	Clobetasol Propionate		5%
	Betamethasone Base		5%
	Betamethasone 17-Valerate		5%
	Bacitracin Zinc Bp (69 Mcg/Mg)		5%
	Hydrcortisone Acetate Micronised		3%
	Hydrocortisone Usp Micro		5%
	Clotrimazole		3%
	Clindamycin Phosphate		5%
	Cetirizine Dihydrochloride		5%
	Fluconazole		5%
	Minocycline Hydrochloride		5%
	Neomycin SulphBp 700 U/Mg Mic		5%
	Nystatin (MycostatinMicropul)		5%
	TriprolidineHcl B.P (94%)		5%
	Ferrous Sulphate		3%
	Polymyxin B SulphBp 8000 U/Mg		5%
	ProcyclidineHcl		5%
	Mupirocin		5%
	Artemether		3%
	Lumefantrine		3%
	Desmoder H/Hexamethylen Di-Iso		5%
	Erythrocin J		5%
	Furosemide (Imp)		5%
	Glimepiride Granules 0.606% (W/W (1 Mg)		5%
	Ketoprofen		5%

Table B (Excipients/Chemicals)

S No	Description	PCT Code	Customs Duty (%)
(1)	(2)	(3)	(4)
1	Worked grains of other cereals. (Pharmaceutical grade)	1104.2900	5%
2	Sterillisable maize (corn) starch (Pharmaceutical grade)	1108.1200	5%
3	Gum Benjamin BP (Pharmaceutical grade)	1301.2000	5%
4	(i). Balsam, Tolu BP/USP. (ii). Gum acacia powder BP (iii). Gumbenzoin, Styrax, Tragacanth,Xanthan(Pharmaceutical grades)	1301.9090	5%
5	Other vegetable saps and extracts (Pharmaceutical grade)	1302.1900	5%
6	Other mucilages and thickeners (Pharmaceutical grade)	1302.3900	5%
7	(i). Rhubarb leaves or roots. (ii). Valerine roots (Pharmaceutical grade)	1404.9090	5%
8	Refined palm kernel or babassu oil (Pharmaceutical grade)	1513.2900	5%
9	Other fixed vegetable fats and oils (Pharmaceutical grade)	1515.1900	5%
10	Castor oil (Pharmaceutical grade)	1515.3000	5%
11	Vegetable fats and oils (Pharmaceutical grade)	1516.2010 1516.2020	5%
12	Sugar (pharmaceutical grade) if imported by manufacturer of pharmaceutical Products on the quantity to be determined by Ministry of Health	1701.9910	5%
13	(i). Dextrate(Pharmaceutical grade). (ii). Dextrose (injectable grade and pharmaceutical grade)	1702.3000	5%
14	Malt extract (Pharmaceutical grade)	1901.9010	5%
15	Ethyl alcohal	2207.1000	5%
16	(i). Sodium chloride (NaCl). (ii). Sodium chloride (injectable grade) (Pharmaceutical grades)	2501.0090	5%
17	Oils and other products of the distillation of high temperature coal tar (Pharmaceutical grade)	2707.9990	5%
18	Liquid paraffin (Pharmaceutical grade).	2710.1995	5%
19	Plastibase (Pharmaceutical grade)	2710.9900	5%
20	Microcrystalline petroleum wax, ozokerite, lignite wax, peat wax and other mineral waxes (Pharmaceutical grade)	2712.9090	5%
21	Iodine (Pharmaceutical grade)	2801.2000	5%
22	Boric acid (Pharmaceutical grade)	2810.0020	5%
23	Phosphorous pentachloride (Pharmaceutical grade)	2812.9000	5%
24	(i). Sodium hydroxide (ii). Sodium hydroxide solid or aqueous solution (Pharmaceutical grade)	2815.1100	5%
25	Disodium sulphate (Pharmaceutical grade)	2833.1100	5%

S No	Description	PCT Code	Customs Duty (%)
(1)	(2)	(3)	(4)
26	Sodium sulphate anhydrous (Pharmaceutical grade)	2833.1900	5%
27	Sodium hydrogen carbonate (sodium bicarbonate) (Pharmaceutical grade)	2836.3000	5%
28	Dglucitol (Sorbitol) (Pharmaceutical grade).	2905.4400	5%
29	Acetone (Pharmaceutical grade)	2914.1100	5%
30	Formic acid (Pharmaceutical grade)	2915.1100	5%
31	Acetic acid	2915.2100	5%
32	Acetic anhydride (Pharmaceutical grade)	2915.2400	5%
33	Ethyl acetate (Pharmaceutical grade)	2915.3100	5%
34	Stearic acid (Pharmaceutical grade)	2915.7010	5%
35	(i). Butyl phthalate (ii). Dibutylphthalate (Pharmaceutical grade)	2917.3410	5%
36	Hydroxy benzoic acid (Pharmaceutical grade)	2918.2900	5%
37	Propyl Paraben Sodium Salt	2918.2900	5%
38	{[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl amino}-4 hydroxy- benzene acetic acid (HO-EPCP) (Pharma grade)	2933.5990	5%
39	N-Methyl morpholine (Pharmaceutical grade)	2933.9100	5%
40	Methanone	2933.9100	5%
41	1-H-tetrazole-1-acetic acid[TAA](Pharmaceutical grade)	2933.9990	5%
42	(i). 2-Methyl-5-mercepto 1,3,4- hiazole[MMTD];	2934.1090	5%
	(ii). (Z)-2)2-aminothiazole-4-yl)-2-Tert-Butoxycarbonyl) methoxyimnno Acetic acid (ATMA);		5%
	(iii). (Z)-2-(2-aminothaizole -4-yl)2-2(tert-Butoxycarbonyl)- isopropoxyimino Acetic Acid[ATIBAA or ATBA;		5%
	(iv). Sin-methoxyiminoFuranyl Acetic acid Ammonium Salt(SIMA);		5%
	(v). 7-{[2-Furany(sin- methoxyimino)acetyl]amino}-3- hydroxymethyl ceph-3-em-4- carboxyclic acid(Pharma grade);		5%
43	Mica Ester	2934.1090	5%
44	(+)-(IS,2S)-2-methylamino-1- phenylpropan-I-ol base	2939.4900	5%
45	Chlorophyll (Pharmaceutical grade)	3203.0090	5%
46	Edible ink (Pharmaceutical grade)	3215.1990	5%
47	Non-ionic surface-active agents	3402.1300	5%
48	Other surface-active agents (Pharma grade)	3402.1990	5%
49	(i). Alkyl aryl sulfonate. (ii). Ampnocerin “K” or “KS” (Pharma grade)	3402.9000	5%
50	Casein	3501.1000	5%
51	(i) Modified starches (Pharmaceutical grade). (ii) Rich starch	3505.1090	5%

S No	Description	PCT Code	Customs Duty (%)
(1)	(2)	(3)	(4)
52	Pencillin G. Amidase enzyme	3507.9000	5%
53	Activated carbon (Pharmaceutical grade).	3802.1000	5%
54	Other activated natural mineral products (Pharmaceutical grade).	3802.9000	5%
55	Stearic acid (Pharmaceutical grade)	3823.1100	5%
56	Industrial fatty alcohols (Pharmaceutical grade)	3823.7000	5%
57	Polyglycerylricinoleates (Pharmaceutical grade)	3907.9900	5%
58	Cellulose nitrates non-plasticised	3912.2010	5%

Table C (Drugs)

S No	Description		PCT Code	Customs duty (%)
(1)	(2)		(3)	(4)
1	Dextrose (injectable grade and pharma grade)		1702.3000	10%
2	Sodium chloride (injectable grade) (Pharmaceutical grade).		2501.0090	5%
3	Oseltamivir		2922.4990	0%
4	Zanamivir		2924.2990	0%
5	All types of vaccines, Interferon and medicines for Hepatitis.		Respective headings	0%
6	All vaccines and antisera		Respective headings	0%
7	Antihemophilic factor ix (Human)		3002.2090	0%
8	Blood fraction & immunological products (biological products) including rabies immunological (150 IU per ml) (Human)		3002.2090	0%
9	Factor viii & plasma derived fibrin sealant. (Human)		3002.2090	0%
10	Hepatits B immunoglobuline (Human)		3002.2090	0%
11	Human albumin (Human)		3002.2090	0%
12	Intravenous immunoglobuline (Human)		3002.2090	0%
13	Intramuscular immunoglobuline (Human)		3002.2090	0%
14	Tatanusimmunoglobuline (250 IU/ml) (Human)		3002.2090	0%
15	Injection Anti-Dimmunoglobulin (human) 300mcg/vial		3002.9010	0%
16	Medicinal eye Drops		3004.9050	10%
17	Ointments, medicinal		3004.9060	10%
18	Alfacalcidole Injection		3004.9099	0%
19	All medicines of cancer. An illustrative list is given below, namely:-		3004.9099	0%
	(i).	Aminoglutethimide
	(ii).	Anastrazole
	(iii).	Asparaginase

S No	Description		PCT Code	Customs duty (%)
(1)	(2)		(3)	(4)
	(iv).	Azathioprine
	(v).	BCG strain 2-8x108 CFU per vial
	(vi).	Belomycin
	(vii).	Bevacizumab
	(viii).	Bicalutamide
	(ix).	Bortezomib
	(x).	Busulfan
	(xi).	Capecitabine
	(xii).	Carboplatin
	(xiii).	Cetuximab
	(xiv).	Chlorambucil
	(xv).	Chlormethine
	(xvi).	Cisplatin
	(xvii).	Cladribine
	(xviii).	Cyclophosphamide
	(xix).	Cyproterone acetate
	(xx).	Cytarabine
	(xxi).	Dacarbazine
	(xxii).	Dactinomycin
	(xxiii).	Danunorubicin
	(xxiv).	DocetaxelTrihydrate
	(xxv).	Diethylstilbestrol-DiphosphateSodium
	(xxvi).	Disodium Clodronatetetrahydrate
	(xxvii).	Disodium Pamidronate
	(xxviii).	Doxorubicin
	(xxix).	Epirubicin
	(xxx).	Erlotinib
	(xxxi).	Etoposide
	(xxxii).	Filgrastim
	(xxxiii).	Fludarabine
	(xxxiv).	5-Fluorouracil
	(xxxv).	Flutamide
	(xxxvi).	Folinic Acid, calcium salt
	(xxxvii)	. Gemcitabine
	(xxxviii). Goserelin
	(xxxix).	Granisetron
	(xl).	Hydroxyurea

S No	Description		PCT Code	Customs duty (%)
(1)	(2)		(3)	(4)
	(xli).	Ibandronic acid
	(xlii).	Ifosfamide
	(xliii).	Imatinibmisilate
	(xliv).	Irinotecan
	(xlv).	Lenograstim
	(xlvi).	Letrozole
	(xlvii).	Leuprorelin
	(xlviii).	Lomustine
	(xlix).	Medroxyprogesterone
	(l).	Megestrol
	(li).	Melphalan
	(lii).	Mercaptopurine
	(liii).	Methotrexate
	(liv).	Mitomycine
	(lv).	Mitoxantrone
	(lvi).	Octreotide
	(lvii).	Ondensetron
	(lviii).	Oxaliplatin
	(lix).	Paclitaxel
	(lx).	Pemetrexed
	(lxi).	Procarbazine
	(lxii).	Rituximab
	(lxiii).	Sorafenib (as tosylate)
	(lxiv).	Tamoxifen
	(lxv).	6-Thioguanine
	(lxvi).	Topotecan
	(lxvii).	Trastuzumab
	(lxviii).	Tretinoin
	(lxix).	Triptorelin Acetate
	(lxx).	Tropisetron
	(lxxi).	Vinblastine
	(lxxii).	Vincristine
	(lxxiii).	Vinorelbine
	(lxxiv).	Zoledronic Acid
	(lxxv).	Tasigna(Nilotinib)
	(lxxvi).	Temozolomide

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
20	All medicines of Cardiac. An illustrative list is given below, namely:-	3004.9099	0%
	(i). Abeiximab
	(ii). Adenosine
	(iii). Contrast Media for angiography MRI (lopamidol and lohexol Inj. and etc.)
	(iv). Dopamine/Dobutamiune
	(v). Glyceryltrinitrate infusion or tablets
	(vi). Isosorbid Injection 8 (Mono/dinityrate)
	(vii). Heparin
	(viii). Lopromide (Ultravist)
	(ix). Nitroglycerine spray
	(x). Nitroglycerin tablets
	(xi). Streptokinase
	(xii). Sodium AmidotrizoateMeglumine Amidotrizoate (Urograffin)
	(xiii). Reteplase (Thrombolytic treatment of suspected myocardial infarction)
	(xiv). Urokinase
21	All medicines for HIV/AIDS. An illustrative list is given below, namely:—	3004.9099	0%
	(i). Atazanavir
	(ii). Darunavir
	(iii). Diadanosine
	(iv). Efavirenz
	(v). Indinavir
	(vi). Lamivuldine
	(vii). Lopinavir
	(viii). Navirapine
	(ix). Nelfinavir
	(x). Ritonavir
	(xi). Saquinavir
	(xii). Stavudine
	(xiii). Zaduvidine
	(xiv). Zalcitabine
22	All medicines for thalassaemia. An illustrative list is given below, namely:— (i). Deferasirox (ii). Defriprone (iii). DesferrioxamineMesylate	3004.9099	0%

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
23.	Drug used for kidney dialysis and kidney transplant, Hemodialysis solution/ concentrate and Peritoneal dialysis solution/concentrate, List of drugs is given below, namely:- (i). Azathioprin (ii). Basilliximab (iii). Cyclosporine (iv). Daclizumab (v). Everolimus (vi). Muromonab-CB3 (vii). Mycophenolic acid (viii). Mycophenolic acid and its salts	3004.9099	0%
24	Beclomethasone Aerosol/Vials	3004.9099	0%
25	Cyclosporine Injection	3004.9099	0%
26	Cyclosporine Microemulsion Cap/Solution and etc	3004.9099	0%
27	Erythropoietin Injection, EpoetinbetaErythopotin alpha	3004.9099	0%
28	Ipratropium Bromide Aerosol/Vials	3004.9099	0%
29	Salbutamol Aerosol/Vials	3004.9099	0%
30	Sodium Fusidate Injection	3004.9099	0%
31	Vancomycin Chromatographically Purified Injection	3004.9099	0%
32	Analgesic Medicated Plaster	3005.9090	0%
33	Cystagon, Cysta drops and Trientine Capsules (for personal use only)	3004.9099	0%

Table D

(Packing Materials/Raw Materials for Packing/Bandages)

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
1	Blood Bags CPDA-1: With blood transfusion set pack in Aluminum foil with set.	Respective Heading	0%
2	Surgical tape in jumbo rolls	3005.1010	5%
3	Cetylpyridinium chloride pad	3005.9090	5%
4	Polyacrylate (Acrylic Copolymers)	3906.9090	5%
5	PVC non-toxic tubing (Pharmaceutical grade)	3917.2390	5%
6	PVC lay flat tube material grade (Pharmaceutical grade)	3917.3100	5%
7	Pre-printed polypropylene tubes with tamper proof closures (with or without dessicant) indicating particulars of registered drug and manufacturer (Pharmaceutical grade)	3917.3910	3%
8	Other self-adhesive plates, sheets, film, foils, strip and other flat shapes of plastic (Pharmaceutical grade)	3919.1090	5%

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
9	Rigid PVC Film (Pharma ceutical grade)	3920.4910	10%
10	PVC/PVDC (Pharmaceutical grade)	3920.4990	5%
11	(i). Plastic eye baths. (ii). Printed viskerings (Pharmaceutical grade)	3923.1000	5%
12	Printed poly bags for infusion sets (Pharma grade)	3923.2100	5%
13	Non-toxic plastic bags for I.V. solutions and other infusions (Pharmaceutical grade)	3923.2900	5%
14	Plastic nebulizer or dropper bottles (Pharma grade).	3923.3090	5%
15	Stopper for I.V. Solutions (Pharmaceutical grade).	3923.5000	5%
16	Piston caps	3926.9099	5%
17	(i) 13 mm Rubber stoppers for injections. (ii) 20 mm and 32 mm Rubber stopper for injections (Pharmaceutical grade)	4016.9990	5%
18	Collagen strip (catgut) (Pharmaceutical grade)	4206.0000	5%
19	Medical bleached craft paper with heat seal coating (Pharmaceutical grade)	4810.3900	5%
20	(i) Self-adhesive paper and paper board. (ii) Cold seal coated paper (Pharmaceutical grade)	4811.4100	5%
21	Paper and paper board coated, impregnated or covered with plastic (Pharmaceutical grade)	4811.5990	5%
22	Paper Core for Surgical Tape (Pharmaceutical Grade)	4822.9000	5%
23	(i) Other packing containers, including record sleeves (ii) Glassine sleeve (Pharmaceutical grade)	4819.5000	5%
24	Laminated heat sealable paper	4811.4900	5%
25	Kraft paper (wax coated)	4811.6010	5%
26	Non-woven paper	4811.9000	5%
27	Non-woven fabric	5603.9200 5603.9300	5%
28	Coated Fabric	5903.9000	5%
29	Empty glass infusion bottle with and without graduation USP II (Pharmaceutical grade)	7010.9000	5%
30	(i) Neutral glass cartridges with rubber dices and plungers and aluminium seals. (ii) Neutral glass vials 1-2 ml U.S.P-1. (iii) Moulded glass vials U.S.P. Type III (for antibiotics Inj-powder). (iv) Glass bottle USP type I.	7010.9000	5%

S No	Description	PCT Code	Customs duty (%)
(1)	(2)	(3)	(4)
	(v) Neutral, clear glass, USP type I (pre- sterilized) close mouth. (vi) Mouldedglass vials (Pharmaceutical grade)
31	(i) Aluminum foil, “printed” coated with mylar polyester or surlyn monomer resin on one side and vinyl coating on the other side indicating particulars of drugs and manufacturers (Pharmaceutical grade). (ii) Aluminum foil printed, indicating particulars of drugs and manufacturers in rolls for wrapping. (iii) Printed Aluminium Foil for Sachet/I.V. Infusion Bag] (iv) Printed Alu+Alu-Cold forming Aluminium Foil bearing the particulars of drugs and manufacturers Pharmaceutical grade]. (v) Aluminium Foil coated with nucryl resin Top and bottom (vi) Printed Aluminium Bag for I.V. Solutions/Infusion	7607.1990 7607.2000	5%
32	(i). Anodized aluminum bottle. (ii). Rubber plug tear off seal. (iii). Closing lid (aluminium A1, High density polyethylene/polypropylene) (Pharmaceutical Grade)	7612.9090	5%
33	(i) Stoppers for I.V. solutions. (ii) Tear off aluminium seals for injectables. (iii) Flip off seals for injectable vials. (iv) Rubber plug with Tear off seal. (v) Closing lid (Aluminium A1. High density polyethylene/polypropylene) (Pharmaceutical grade)	8309.9090	5%
34	Eyeless sutures needles (Pharmaceutical grade)	9018.3200	5%
35	Non-toxic plastic bags for I.V. solutions of dextrose and other infusions (Pharmaceutical grade)	9018.3910	5%

S No

Description

PCTCode

Customs duty (%)

(1)

(2)

(3)

(4)

1

4C EsTrionyx

3822.0000

5%

2

5C Cell control Lnormal

3822.0000

5%

3

Albumin bcg

3822.0000

5%

4

Alkaline phosphatase (Alb)

3822.0000

5%

5

Ammonia Modular

3822.0000

5%

6

Aslo tin

3822.0000

5%

Table E (Diagnostic Kits/Equipment)

S No	Description	PCTCode	Customs duty (%)
(1)	(2)	(3)	(4)
7	Bilirubin kit	3822.0000	5%
8	Blood cancer kit	3822.0000	5%
9	Blood glucose test strips	3822.0000	5%
10	Bovine precision multi sera	3822.0000	5%
11	Breast cancer kit	3822.0000	5%
12	CBC Reagent (For hematology analyzer) Complete blood count reagent	3822.0000	0%
13	Cervical cancer/HPV kit	3822.0000	5%
14	Ckcreatinin kinase (mb)	3822.0000	5%
15	Cknac	3822.0000	5%
16	Control	3822.0000	5%
17	Control Sera	3822.0000	5%
18	Cratininsysi	3822.0000	5%
19	Crp control	3822.0000	5%
20	Detektiion cups	3822.0000	5%
21	DNA SSP DRB GenricIC	3822.0000	5%
22	Elisa Eclia Kit	3822.0000	0%
23	Ferritin kit	3822.0000	5%
24	Glulcose kit	3822.0000	5%
25	HCV	3822.0000	5%
26	HCV amp	3822.0000	5%
27	Hcy	3822.0000	5%
28	Hdl Cholesterol	3822.0000	5%
29	Hdl/ldlchol	3822.0000	5%
30	HEV (Hepatitis E virus)	3822.0000	5%
31	HIV Kits	3822.0000	5%
32	Hla B27	3822.0000	5%
33	I.C.T. (Immunochromatographic kit)	3822.0000	0%
34	ID-DA Cell	3822.0000	5%
35	Ige	3822.0000	5%
36	Immunoblast (western blot test).	3822.0000	0%
37	Inorganic Phosphorus kit	3822.0000	5%
38	ISE Standard	3822.0000	5%
39	Kit amplicon kit (for PCR)	3822.0000	5%
40	Kit for vitamin B12 estimation	3822.0000	5%
41	Kits for automatic cell separator for collection of platelets	3822.0000	0%
42	Lac	3822.0000	5%
43	Lchsv	3822.0000	5%

S No	Description	PCTCode	Customs duty (%)
(1)	(2)	(3)	(4)
44	Ldh kit (lactate dehydrogenase kit)	3822.0000	5%
45	Lipids	3822.0000	5%
46	Liss Coombs	3822.0000	5%
47	NA/K/CL	3822.0000	5%
48	Oligo	3822.0000	5%
49	Pac	3822.0000	5%
50	PCR kits	3822.0000	0%
51	Pregnancy test	3822.0000	5%
52	Protein kit	3822.0000	5%
53	Proteins	3822.0000	5%
54	Reticulocyte count (control) Retic C Control	3822.0000	5%
55	Ring	3822.0000	5%
56	Standard or calibrator	3822.0000	5%
57	Strips for sugar test	3822.0000	5%
58	Tina quant	3822.0000	5%
59	Typhoid kit	3822.0000	5%
60	U	3822.0000	5%
61	U/CSF	3822.0000	5%
62	Ua plus	3822.0000	5%
63	UIBC (Unsaturated iron binding capacity)	3822.0000	5%
64	Urea uv kit	3822.0000	5%
65	Urine Analysis Strips	3822.0000	5%
66	Urine test strips	3822.0000	5%
67	Vitros Diagnostic kit	3822.0000	5%

PART-III

Raw Materials/Inputs for Poultry and Textile Sector; Other Goods

The imports under this part shall be subject to following conditions, besides the conditions specified in the Table given below namely:—

(i) the designated/authorized person of the following Ministries, or as the case may be, companies shall furnish all relevant information as detailed in the table below on line to the Customs Computerized System, accessed through the unique users identifier obtained under section 155D of the Customs Act, 1969, alongwith the password thereof, namely:—

(a) Ministry of Industries, Production and Special Initiatives, in case of imported goods specified against serial numbers 24 of Table;

(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial number 26 of Table;

(ii) the importer shall file the Goods Declaration online through Pakistan Customs Computerized System where operational, and through a normal hard copy in the Collectorates/Custom-stations, in which the Pakistan Customs Computerized System is not operational as yet.

(iii) in already computerized Collectorates and Custom-stations where the Customs Computerized System is not yet operational, the Director Reforms and Automation or any other authorized officer shall feed the requisite information about clearance/release of goods under this notification in the Customs Computerized System on daily basis, and the data obtained from the Custom-stations, which have not yet been computerized, on weekly basis.

Table

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
1	Breeding bulls	0102.2910	0%	Nil
2	Hatching (Fertilized) egg for grandparent and parent stock of Gallus domesticus (chicken)	0407.1100	3%	Nil
3	Bovine semen	0511.1000	0%	Nil
4	Fresh and Dry Fruits from Afghanistan	08.00	10%	Of Afghanistan origin and imported from Afghanistan
5	Spices (Mixtures referred to in Note 1(b) to Chapter 9)	0910.9100	11%	If imported by units certified by Ministry of National Food Security and Research to be vertically integrated poultry processing units engaged in production of value added chicken products
6	Wheat	10.01	0%	Nil
7	Sunflower seeds	1206.0000	0%	For sowing purpose only as certified by Ministry of National Food Security and Research.
8	Mustard seeds	1207.5000	0%	-do-
9	Canola seeds	1205.9000	0%	-do-

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
10	Carrageenan Food Gel	1302.3900	11%	If imported by units certified by Ministry of National Food Security and Research to be vertically integrated poultry processing units engaged in production of value added chicken products.
11	Cane Sugar	1701.1390 1701.1400	0%	If imported by private sector
12	Beet Sugar	1701.1200	0%	If imported by private sector
13	White crystalline cane sugar	1701.9910	0%	Nil
14	White crystalline beet sugar	1701.9920	0%	Nil
15	Mixes and doughs for the preparation of bakers’ wares of heading 19.05	1901.2000	11%	If imported by units certified by Ministry of National Food Security and Research to be vertically integrated poultry processing units engaged in production of value added chicken products.
16	Food preparations	1901.9020 1901.9090	16%	-do-
17	Bread crumbs	1905.9000	16%	-do-
18	Sauces and preparation therefor, mixed condiments and mixed seasonings	2103.9000	16%	-do-
19	Sodium Iron (Na Fe EDTA), and other premixes of Vitamins, Minerals and Micro- nutrients (food grade)	Respective headings	0%	Nil
20	Growth promoter premix	2309.9000	10%	Nil
21	Vitamin premix	2309.9000	10%	Nil
22	Choline Chloride	2309.9000	10%	Nil
23	Mineral premix	2309.9000	10%	Nil
24	Cattle Feed Premix	2309.9000	5%	This facility shall be available for dairy sector, subject to certification by the Ministry of National Food Security and Research.
25	Vitamin B12 (feed grade)	2309.9000	10%	Nil
26	Vitamin H2 (feed grade)	2309.9000	10%	Nil
27	Fish and Shrimp Feed	2309.9000	0%	Nil
28	Poultry feed preparation (coccidiostats)	2309.9000	10%	Nil
29	Calf Milk Replacer(CMR)(color dyed)	2309.9000	10%	This facility shall be available for dairy sector, subject to certification by the Ministry of National Food Security and Research.
30	Growth promoter premix	2309.9000	5%	If imported by Sales Tax registered manufacturers of poultry feed
	Vitamin premix
	^Vitamin^B12 ^(feed^grade)
	Vitamin H2(feed grade)

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
31	Unground	2510.1000	0%	If imported by the Phosphatic Fertilizer Industry, notified by the Ministry of Industries.
32	Chrysotile Asbestos	2524.9000	15%	If imported by the manufacturers of Powder Coatings subject to annual quota determination by the Input Output Co- efficient Organization (IOCO).
33	Phosphoric acid	2809.2010	0%	If imported by the Phosphatic Fertilizer Industry, notified by the Ministry of Industries.
34	Ethylene	2901.2100	0%	If imported by industrial consumers for self-consumption
35	(i) Para xylene (ii) Acetic acid (iii) Hydrogen Bromide (iv) Palladium on carbon	2902.4300 2915.2100 2811.1990 3815.1200	0%	If imported by M/s. Lotte Chemical Pakistan Ltd.
36	Ethylene Dichloride	2903.1500	0%	If imported by industrial consumers for self-consumption
37	Ethylene glycol (ethanediol) (MEG)	2905.3100	0%	Nil
38	PTA	2917.3610	5%	Nil
39	Furazolidone (feed grade)	2934.9910	10%	Nil
40	Paprika Liquid	3203.0090	11%	If imported by units certified by Ministry of National Food Security and Research to be vertically integrated poultry processing units engaged in production of value added chicken products.
41	Stamping Foils	3212.1000	0%	Nil
42	Chilli Extract	3302.1090	3%	If imported by units certified by Ministry of National Food Security and Research to be vertically integrated poultry processing units engaged in production of value added chicken products.
43	Fatty Alcohol Ethoxylate	3402.1300	5%	If imported by manufacturers of Sodium Lauryl Ether Sulphate, registered under the Sales Tax Act, 1990.
44	(i). Adhesives based on polymers or rubbers (ii). Hot melt adhesives	3506.9190	11%	If imported by the manufacturers of Diapers registered under the Sales Tax Act, 1990 subject to annual quota determination by the IOCO and certification by the Engineering Development Board that the imported goods are not manufactured locally.
45	Products registered under the Agriculture Pesticides Ordinance, 1971	3808.9170	0%	Nil
46	Other pesticides	3808.9199	0%	Nil
47	Herbicides, anti-sprouting products and plant growth regulators	3808.9310	0%	Nil

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
48	Herbicides, anti-sprouting products and plant growth regulators	3808.9390	0%	Nil
49	Other	3808.9990	0%	Nil
50	Linear Alkyl Benzene	3817.0000	0%	Nil
51	Pet Resin Bottle Grade	3907.6120 3907.6920	8.5%	Nil
52	(i) Polyester Resin (ii) Epoxide resin	3907.9900 3907.3000	10%	If imported by the manufacturers of Powder Coatings, registered under the Sales Tax Act, 1990 and subject to annual quota determination by the IOCO.
53	Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 or -6, 12	3908.1000	0%	Nil
54	Other polyamides in primary form	3908.9000	0%	Nil
55	Poly (methylene phenyl isocyanate) (crude MDI, polymeric MDI)	3909.3100	5%	Nil
56	Pre-laminated Tape	3919.1090	16%	If imported by the manufacturers of
		3920.9900	16%	Diapers registered under the Sales Tax Act, 1990 subject to annual quota
				determination by the IOCO and
				certification by the Engineering
				Development Board that the imported
				goods are not manufactured locally.
57	Frontal Tape	3919.9090	16%	-do-
57	Frontal Tape	3920.9900	16%	-do-
58	PE + NW laminate sheet	3920.1000	16%	-do-
59	Poly back sheet	3920.1000 3920.9900	16%	-do-
60	Film of ethylene	3920.1000	16%	If imported by a Sales Tax registered manufacturer of aseptic plastic packages meant for liquid foods, subject to quota determination by IOCO
61	Plastic Film (Medical grade)	3920.2040 3921.9090	10%	If imported by the manufacturers of Disposable/Auto disable syringes registered under the Sales Tax Act, 1990 and subject to annual quota determination by the IOCO.
62	Uncoated Film of Poly (ethylene terephthalate)	3920.6200	11%	If imported by the manufacturers of Metalized Yarn registered under the Sales Tax Act, 1990 subject to annual quota determination by the IOCO.
63	Perforated Poly Film	3920.9900	16%	If imported by the manufacturers of Diapers registered under the Sales Tax Act, 1990 subject to annual quota determination by the IOCO and certification by the Engineering Development Board that the imported goods are not manufactured locally.

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
64	Waist Band Barrier	3921.9090	16%	-do-
65	Raw Hides & Skins	41.01	0%	Nil
66	Raw Skins	41.02	0%	Nil
67	Other Raw Hides and Skins	41.03 (excluding 4103.3000)	0%	Nil
68	In the wet state (including wet- blue)	4105.1000 4106.2100	0%	Nil
69	Blister Paper	4802.6990	10%	If imported by the manufacturers of I.V. Canola registered under the Sales Tax Act, 1990 and subject to annual quota determination by the IOCO.
70	Uncoated paper and paperboard	4805.9290	15%	If imported by the Liquid food packaging industry for dairy and juices registered under the Sales Tax Act, 1990, and subject to annual quota determination by the IOCO.
71	Yarn of nylon or other polyamides	5402.4500	7%	Nil
72	Yarn of viscose rayon, untwisted or with a twist not exceeding 120 turns per meter	5403.3100	5%	Nil
73	Of polyesters	5501.2000	6.5%	Nil
74	Acrylic or modacrylic	5501.3000	6.5%	Nil
75	Of polypropylene	5501.4000	6.5%	Nil
76	Filament tow of other polymers	5501.9000	6.5%	Nil
77	Artificial filament tow	5502.9090	6.5%	Nil
78	Of polyesters not exceeding 2.22 decitex	5503.2010	7%	Nil
79	Of other polyester	5503.2090	6%	Nil
80	Acrylic or modacrylic	5503.3000	6.5%	Nil
81	Of polypropylene	5503.4000	6.5%	Nil
82	Other synthetic staple fibre	5503.9000	6.5%	Nil
83	Of synthetic fibers	5505.1000	6.5%	Nil
84	Of artificial fibers	5505.2000	6.5%	Nil
85	Of polyesters	5506.2000	6.5%	Nil
86	Acrylic or modacrylic	5506.3000	6.5%	Nil
87	Other synthetic staple fibre	5506.9000	6.5%	Nil
88	Non-wovens, whether or not impregnated, coated, covered or laminated for man-made filaments.	5603.1100 5603.1200	11%	If imported by the manufacturers of Diapers registered under the Sales Tax Act, 1990 subject to annual quota determination by the IOCO and certification by the Engineering

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
				Development Board that the imported goods are not manufactured locally.
89	Acquisition layer	5603.9200	11%	-do-
90	Loop pile fabric	6001.2210 6001.2290	16%	-do-
91	Silver	71.06	0%	Nil
92	Gold	71.08	0%	Nil
93	Carbon steel strips of thickness 0.09 to 0.1 mm and width 22.2 to 22.4 mm	7226.9200	5%	If imported by manufacturers of shaving blades/razors, registered under the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co- efficient Organization (IOCO).
94	Bicycle Chain Parts	7315.1990	15%	If imported by Bicycle chain manufacturers registered under the Sales Tax Act, 1990 as per quota determined by IOCO.
95	Aluminium Wire not alloyed	7605.1900	11%	If imported by the manufacturers of Metalized Yarn registered under the Sales Tax Act, 1990 subject to annual quota determination by the IOCO.
96	(i) Coils of aluminium alloys (ii) Aluminum lids	7606.9290 8309.9010	5% 0%	If imported by registered local manufacturer of aluminum beverage cans subject to quota determination by IOCO.
97	CKD kits for compression- ignition internal combustion piston engines (diesel engines of 3 HP to 36 HP)	8408.9000	3%	This concession is only available to those parts of CKD kits as are not manufactured locally if imported by local manufacturers / assemblers of these engines.
98	Permanent magnets of metal	8505.1100	0%	If imported by local manufacturers of DC Fans subject to annual quota determination by IOCO.
99	[Omitted]
100	Cellular Mobile Phone	8517.1219	0%	Nil
101	Cellular mobile phones in CKD/SKD condition	8517.1211	0%	i. If imported by local assemblers/ manufacturers duly certified by Pakistan Telecommunication Authority (PTA) subject to quota determination by the Input Output Co-efficient Organization (IOCO). ii. Imports shall be subject to production of type approval certificate from PTA. iii. Local assemblers/ manufacturers shall furnish consignment wise NOC from PTA.
102	(i) Machines for the reception, conversion and transmission or regeneration of voice, images or other data,	8517.6210 8517.6220 8517.6230 8517.6240 8517.6250	0%	Nil

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
	including switching and routing apparatus (ii) Refrigerated out door cabinet designed for insertion of electric and electronic apparatus	8517.6260 8517.6290 8418.6940
103	[Omitted]
104	(i). Electronic integrated circuits (SIM Chip) (ii). Magnetic sheets (iii). Glue Tape Lamination for dye bonding of chip (iv). Polyvinyl Chloride (PVC) Rigid Film (v). Biaxially Oriented Polypropylene (BOPP) film, laminated	8542.3900 8519.8190 5807.1030 3920.4910 3920.2040	0%	If imported by SIM and Smart Card manufacturers registered under Sales Tax Act, 1990, as per quota determined by IOCO as per procedure prescribed in SRO 565(I) /2006.
105	Ships and other floating crafts including tugs, survey vessels and other specialized crafts purchased or bare-boat chartered by a Pakistani entity and flying Pakistani flag.	8901.1000 8901.2000 8901.3000 8901.9000 8902.0000 8904.0000 8905.1000 8905.2000 8905.9000 8906.1000 8906.9000 8907.9000	0%	The exemption shall be available up to the year 2020, subject to the condition that the ships and crafts are used for the purpose for which they were procured, and in case such ships and crafts are used for demolition purposes, full customs duties and other charges applicable to ships and crafts purchased for demolition purposes shall be chargeable.
106	Defence stores, excluding those of the National Logistic Cell	93.00 & Respective headings	15%	If imported by the Federal Government for the use of Defence Services whether the goods have been imported against foreign exchange allocation or otherwise.
107	(i) Paper having specification 60 gm/m²in 23X36 inches or 20X30 inches sheets	4802.5510	0%	(i) If importedby a Federal or Provincial Government Institution or a Nashir-e-Quran approved by respective Provincial Quran Board for printing of Holy Quran; and

Sr. No.	Description		PCT Code	Customs duty (%)	Condition
(1)	(2)		(3)	(4)	(5)
	(ii) Art paper having specification 20x30 inches, 23x30 inches, 23x33 inches, 23x36 inches and 700x1000 mm		4810.1310 4810.1990		(ii) In case of Nashir-e-Quran the quantity of paper to be imported would be determined by IOCO.
108	(i) Cable filling/flooding compound (ii) Polybutylene Terephthalate (iii) Fiber reinforced plastic/glass reinforced polypropylene (iv) Water blocking/ swelling tape (v) Single/Multimode Optical Fiber		3824.9999 3907.7000 3916.9000 5604.9000 9001.1000	5%	If imported by a Sales Tax registered person engaged in manufacturing of Optical Fiber Cable subject to quota determination by IOCO
109	(i) Multi-ply (clay coated paper and paper board (ii) Aluminum foil (rolled but not further worked)		4810.9200 7607.1100	15%	If imported by a Sales Tax registered manufacturer of Aseptic liquid food packaging material, subject to quota determination by IOCO.
110	Lithium iron phosphate battery (Li-Fe-PO4)		8506.5000	8%	Nil
111	(i) Other		3506.9190	5%	If imported by manufacturers of diapers/sanitary napkins registered under the Sales Tax Act, 1990, subject to annual quota determination and verification by the Input Output Co- efficient Organization (IOCO) and certification by the Engineering Development Board that the imported goods are not manufactured locally.
	(ii)	Other	3906.9090	5%
	(iii)	Of polymers of ethylene	3920.1000	16%
	(iv)	Of other plastics	3921.1900	16%
	(v)	Of polymers of ethylene	3923.2100	5%
	(vi)	Weighing not more than 25 g/m²	5603.1100	11%
	(vii) Weighing more than 25 g/m²but not more than 70 g/m²		5603.9200	16%
	(viii) Weighing more than 70 g/m²but not more than 150 g/m²		5603.9300	11%
112	Other		1901.9090	5%	Imports by manufacturers of infant formula milk, registered under the Sales Tax Act, 1990, subject to annual quota determination and verification by the Input Output Co-efficient Organization (IOCO).
113	(i) Dextrose		1702.3000	0%	If imported by manufacturers of hemodialyzers, registered under the Sales Tax Act, 1990, subject to annual
113	(ii) Sodium Chloride pharma grade		2501.0090	0%

Sr. No.	Description	PCT Code	Customs duty (%)	Condition
(1)	(2)	(3)	(4)	(5)
	(iii) Calcium Chloride pharma grade	2827.2000		quota determination by the Input Output Co-efficient Organization (IOCO).
	(iv) Magnesium Chloride Pharma grade	2827.3100
	(v) Potassium Chloride	2827.3900
	(vi) Sodium bicarbonate pharma grade	2836.3000
	(vii) Potassium Chloride pharma grade	3104.2000
114	(i) Aluminum sheets & Coils	7606.1100 7606.9190 7606.9290	5%	If imported by manufacturers of photo polymers & CTP plates and pre- sensitized printing plate, registered under the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co-efficient Organization (IOCO).
114	(ii) Aluminum foil	7607.1990	5%
115	AKD wax	3809.9200	5%	If imported by manufacturers of Paper sizing agents, registered under the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co- efficient Organization (IOCO).
116	(i) Refrigerant gas R-290 (propane)	2711.1200	0%	If imported by manufacturers of Home Appliances, registered under the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co- efficient Organization (IOCO); and certification from Inland Revenue Department that all dealers of the manufacturing unit are registered with Sales Tax department.
	(ii) Refrigerant gas Isobutane R-600 gas	2901.1010
	(iii) Refrigerant gas R-410	3824.7800
	(iv) Siver solder 5%	7106.9290
	(v) Stainless steel sheets	7220.2090
	(vi) Copper welding rod	7407.2900
	(vii) Copper capillary tube	7411.1010
	(viii) Copper tube inner grooved	7411.1020
	(ix) Aluminium sheet stucco	7606.9210
	(x) Filter driers (02 hole/3 hole)	8421.3910
	(xi) Magnetic strip	8505.1900
	(xii) Magnetrons	8540.7100
	(xiii) Glass board for manufacturing TV panels (LCD, LED, OLED, HDI etc.)	8529.9090	10%
117	Base oil	2710.1993	0%	If imported by manufacturers of coning oil, white oil and other textile oils, registered under the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co-efficient Organization (IOCO).
118.	CNG vehicle conversion kits.	8409.9191 8409.9991	5%	Brands of kits approved by OGRA, if imported by authorized dealers.

PART- IV

Imports of Machinery and Equipment for Textile Sector TABLE

S.No.	PCT Code	Rate of Duty	Condition
(1)	(2)	(3)	(4)
1.	8443.1951	0%	Machinery and equipment, not manufactured locally, If imported by Textile industrial units registered with Ministry of Textile Industry
2.	8444.0000	0%	-do-
3.	8445.1100	0%	-do-
4.	8445.1200	0%	-do-
5.	8445.1300	0%	-do-
6.	8445.1910	0%	-do-
7.	8445.1990	0%	-do-
8.	8445.2000	0%	-do-
9.	8445.3000	0%	-do-
10.	8445.4010	0%	-do-
11.	8445.4020	0%	-do-
12.	8445.4030	0%	-do-
13.	8445.4090	0%	-do-
14.	8445.9000	0%	-do-
15.	8446.1000	0%	-do-
16.	8446.2100	0%	-do-
17.	8446.2900	0%	-do-
18.	8446.3000	0%	-do-
19.	8447.1100	0%	-do-
20.	8447.1200	0%	-do-
21.	8447.2000	0%	-do-
22.	8447.9010	0%	-do-
23.	8447.9090	0%	-do-
24.	8448.1100	0%	-do-
25.	8448.1900	0%	-do-
26.	8449.0000	0%	-do-
27.	8451.1000	0%	-do-
28.	8451.2900	0%	-do-
29.	8451.3000	0%	-do-
30.	8451.4010	0%	-do-
31.	8451.4020	0%	-do-

S.No.	PCT Code	Rate of Duty	Condition
(1)	(2)	(3)	(4)
32.	8451.4030	0%	-do-
33.	8451.5000	0%	-do-
34.	8451.8010	0%	-do-
35.	8451.8020	0%	-do-
36.	8451.8030	0%	-do-
37.	8451.8040	0%	-do-
38.	8451.8050	0%	-do-
39.	8451.8060	0%	-do-
40.	8451.8070	0%	-do-
41.	8451.8090	0%	-do-
42.	8452.2100	0%	-do-
43.	8452.2900	0%	-do-
44.	8448.3110	0%	-do-
45.	8448.3190	0%	-do-
46.	8448.3330	0%	-do-
47.	8502.1390	0%	-do-

Explanation:—For the purpose of this Part the expression “excluding those manufactured locally” means the goods which are not included in the list of locally manufactured goods specified in General Order issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering Development Board.

Part-V

Import of Automotive Vehicles (CBUs)

Under Automotive Development Policy (ADP) 2016-21 TABLE

S.No.	Description	PCT Code	Customs Duty%
(1)	(2)	(3)	(4)
1.	Agricultural Tractors, having an engine capacity exceeding 26 kW but not exceeding 75kW	8701.9220 8701.9320	15%
2.	Agricultural Tractors (other than mentioned at S. No. 1 above)	8701.9100 8701.9400 8701.9500	10%
3.	Fully dedicated LNG buses (CBU)	8702.9030	1%
4.	Fully dedicated LPG buses (CBU)	8702.9040	1%
5.	Fully dedicated CNG buses (CBU)	8702.9050	1%

S.No.	Description	PCT Code	Customs Duty%
(1)	(2)	(3)	(4)
6.	Hybrid Electric Vehicle (HEV) (CBU)	8702.2090 8702.3090	1%
7.	Hybrid Electric Vehicle (HEV) (CBU)	8704.2214 8704.2294 8704.2340 8704.3240	1%
8.	Trailers	87.16	15%

PART-VI

Imports of Aviation Related Goods i.e. Aircrafts and Parts etc. by Airline Companies/Industry under National Aviation Policy 2015

Note:—For the purposes of this Part, the following conditions shall apply besides the conditions as specified in column (5) of the Table below:—

(i) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify that the imported goods/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 (IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation 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;

(ii) the exemption shall be admissible on production of certificate by the Aviation Division, Government of Pakistan to the effect that the intending importer is operating in the country or intends to operate in the county in the airline sector;

(iii) the list of imported items is duly approved by the Aviation Division, Government of Pakistan in line with Policy Framework approved by the Government of Pakistan;

(iv) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall furnish an undertaking to the customs authority at

the time of import that the goods imported shall be used for the purpose as defined/notified by the Aviation Division, Government of Pakistan under the Aviation Policy; and

(v) in case of deviation from the above stipulations, the Collector of Customs shall initiate proceedings for recovery of duty and taxes under the relevant laws.

TABLE

S. No.	Description of goods	PCT Code	Customs-duty	Special Condition
(1)	(2)	(3)	(4)	(5)
1.	Aircraft	8802.4000	0%	Whether imported or acquired on wet or dry lease. In case of M/s Pakistan International Airlines Corporation this exemption shall be admissible on and from the 19^thMarch, 2015.
2.	Spare parts	Respective headings	0%	For use in aircraft, trainer aircraft and simulators.
3.	Maintenance Kits	Respective headings	0%	For use in trainer aircraft (8802.2000 & 8802.3000).
4.	Machinery, equipment & tools	Respective headings	0%	For setting up Maintenance, Repair & Overall (MRO) workshop by MRO company recognized by Aviation Division.
5.	Machinery, equipment, operationaltools, furniture& fixture	Respective headings	0%	On one time basis for exclusive use of New/ Greenfield airports by company authorized by Aviation Division.
6.	Aviation simulators	Respective headings	0%	On one time basis for aircrafts by airline company recognized by Aviation Division.

PART-VII

Miscellaneous Table-A

S. No.	DESCRIPTION	PCT CODE	Customs duty (%)
(1)	(2)	(3)	(4)
1	Ostriches	0106.3300	0
2	Live (baby) Fish for breeding in commercial fish farms	0301.9100 0301.9200 0301.9300 0301.9400 0301.9500 0301.9900	0
3	Potatoes	0701.9000	0

S. No.	DESCRIPTION	PCT CODE	Customs duty (%)
(1)	(2)	(3)	(4)
4	Tomatoes, fresh or chilled.	0702.0000	0
5	Onions and shallots	0703.1000	0
6	Garlic	0703.2000	0
7	Cauliflowers and headed broccoli	0704.1000	0
8	Peas (Pisumsativum)	0713.1000	0
9	Grams (dry whole)	0713.2010	0
10	Grams split	0713.2020	0
11	Other	0713.2090	0
12	Beans of the species Vignamungo (L.)Hepper or Vignaradiata (L.)Wilczek	0713.3100	0
13	Small red (Adzuki) beans (Phaseolus or vignaangularis)	0713.3200	0
14	Kidney beans, including white pea beans (Phaseolus vulgaris)	0713.3300	0
15	Bambara beans (Vignasubterranea or Voandzeiasubterranea)	0713.3400	0
16	Cow peas (Vignaunguiculata)	0713.3500	0
17	Green beans (dry whole)	0713.3910	0
18	Green beans (split)	0713.3920	0
19	Other	0713.3990	0
20	Dry whole	0713.4010	0
21	Split	0713.4020	0
22	Broad beans (Viciafaba var. major) and horse beans (Viciafaba var. equina, Viciafabavar.minor)	0713.5000	0
23	Pigeon peas (Cajanuscajan)	0713.6000	0
24	Black matpe (dry whole)	0713.9010	0
25	Mash dry whole	0713.9020	0
26	Mash split or washed	0713.9030	0
27	Other	0713.9090	0
28	Pepper seeds for sowing	0904.1130	0
29	Other	0904.1190	0
30	Cinnamon (Cinnamomumzeylanicum Blume)	0906.1100	0
31	Other	0906.1900	0
32	Neither crushed nor ground	0908.1100	0
33	Neither crushed nor ground	0908.2100	0
34	In powder or in flakes	2504.1000	0
35	Silica sands and quartz sands	2505.1000	0
36	Quartz	2506.1000	0
37	Quartzite	2506.2000	0
38	Kaolin and other kaolinic clays,whether or not calcined.	2507.0000	0
39	Fire-clay	2508.3000	0

S. No.	DESCRIPTION	PCT CODE	Customs duty (%)
(1)	(2)	(3)	(4)
40	Other clays	2508.4000	0
41	Andalusite, kyanite and sillimanite	2508.5000	0
42	Mullite	2508.6000	0
43	Chamotte or dinas earths	2508.7000	0
44	Natural barium sulphate (barytes)	2511.1000	0
45	Natural barium carbonate (witherite)	2511.2000	0
46	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.	2512.0000	0
47	Pumice stone	2513.1000	0
48	Emery	2513.2010	0
49	Garnet natural	2513.2020	0
50	Other	2513.2090	0
51	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	2514.0000	0
52	Aviation spirit	2710.1220	0
53	Spirit type jet fuel	2710.1230	0
54	Kerosene	2710.1911	0
55	J.P.1	2710.1912	0
56	J.P.4	2710.1913	0
57	Other jet fuels	2710.1914	0
58	Light diesel oil	2710.1921	0
59	Spin finish oil	2710.1998	0
61	Propane	2711.1200	0
62	Butanes	2711.1300	0
63	Ethylene, propylene, butylene and butadiene	2711.1400	0
64	L.P.G.	2711.1910	0
65	Natural gas	2711.2100	0
66	Potassium chlorates	2829.1910	0
67	Sodium hydrogen sulphide	2830.1010	0
68	Other	2830.1090	0
69	Sodium hydrogen sulphite	2832.1010	0
70	Thiosulphates	2832.3000	0
71	Sulphates of ferrous	2833.2910	0
72	Sulphates of lead	2833.2920	0
73	Alums	2833.3000	0
74	Peroxosulphates (persulphates)	2833.4000	0

S. No.	DESCRIPTION	PCT CODE	Customs duty (%)
(1)	(2)	(3)	(4)
75	Phosphinates (hypophosphites) and phosphonates (phosphites)	2835.1000	0
76	Of mono sodium	2835.2210	0
77	Other	2835.2290	0
78	Of potassium	2835.2400	0
79	Calcium hydrogen orthophosphate (“dicalcium phosphate”)	2835.2500	0
80	Other phosphates of calcium	2835.2600	0
81	Of aluminium	2835.2910	0
82	Of sodium	2835.2920	0
83	Of trisodium	2835.2930	0
84	Other	2835.2990	0
85	Peroxoborates (perborates)	2840.3000	0
86	Urea, whether or not in aqueous solution	3102.1000	0
87	Ammonium sulphate	3102.2100	0
88	Other	3102.2900	0
89	Ammonium nitrate, whether or not in aqueous solution	3102.3000	0
90	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non fertilising substances	3102.4000	0
91	Crude	3102.5010	0
92	Other	3102.5090	0
93	Double salts and mixtures of calcium nitrate and ammonium nitrate	3102.6000	0
94	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	3102.8000	0
95	Other, including mixtures not specified in the foregoing subheadings	3102.9000	0
96	Superphosphates	3103.1100 3103.1900	0
97	Other	3103.9000	0
98	Potassium chloride	3104.2000	0
99	Potassium sulphate	3104.3000	0
100	Other	3104.9000	0
101	Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg	3105.1000	0
102	Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium	3105.2000	0
103	Diammonium hydrogen orthophosphate (diammonium phosphate)	3105.3000	0
104	Ammonium dihydrogen orthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)	3105.4000	0
105	Containing nitrates and phosphates	3105.5100	0
106	Other	3105.5900	0

S. No.	DESCRIPTION	PCT CODE	Customs duty (%)
(1)	(2)	(3)	(4)
107	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	3105.6000	0
108	Other	3105.9000	0
109	Quebracho extract	3201.1000	0
110	Wattle extract	3201.2000	0
111	Acacia catechu (cutch)	3201.9010	0
112	Oak or chestnut extract	3201.9020	0
113	Gambier	3201.9030	0
114	Other	3201.9090	0
115	For leather industry	3808.9220	0
116	Water quality testing kits	3822.0000	0
117	Ion exchangers of condensation type	3914.0010	0
118	Ion-exchangers of the polymerization type	3914.0020	0
119	Natural rubber latex, whether or not pre-vulcanized	4001.1000	0
120	Smoked sheets	4001.2100	0
121	Technically specified natural rubber (TSNR)	4001.2200	0
122	Other	4001.2900	0
123	Balata, gutta-percha, guayule, chicle and similar natural gums	4001.3000	0
124	Latex	4002.1100	0
125	Latex	4002.5100	0
126	Latex	4002.9100	0
127	Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry salted, or 16 kg when fresh, wet salted or otherwise preserved	4101.2000	0
128	Full grains, unsplit; grain splits	4104.1100	0
129	Other	4104.1900	0
130	Full grains, unsplit; grain splits	4104.4100	0
131	Other	4104.4900	0
132	In the wet state (including wet- blue)	4105.1000	0
133	In the dry state (crust)	4105.3000	0
134	In the wet state (including wet-blue)	4106.2100	0
135	In the dry state (crust)	4106.2200	0
136	Of reptiles	4106.4000	0
137	In the wet state (including wet blue)	4106.9100	0
138	In the dry state (crust)	4106.9200	0

S. No.	DESCRIPTION	PCT CODE	Customs duty (%)
(1)	(2)	(3)	(4)
139	Full grains, unsplit	4107.1100	0
140	Grain splits	4107.1200	0
141	Other	4107.1900	0
142	Full grains, unsplit	4107.9100	0
143	Grain splits	4107.9200	0
144	Other	4107.9900	0
145	Leather further prepared after 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.	4112.0000	0
146	Of goats or kids	4113.1000	0
147	Of reptiles	4113.3000	0
148	Other	4113.9000	0
149	Chamois (including combination chamois) leather	4114.1000	0
150	Patent leather and patent laminated leather; metallised leather	4114.2000	0
151	Chemical wood pulp, dissolving grades.	4702.0000	0
152	Coniferous	4704.1100	0
153	Non-coniferous	4704.1900	0
154	Coniferous	4704.2100	0
155	Non-coniferous	4704.2900	0
156	Holy Quran(Arabic text with or without translation)	4901.9910	0
157	Flax, raw or retted	5301.1000	0
158	Broken or scutched	5301.2100	0
159	Other	5301.2900	0
160	Flax tow and waste	5301.3000	0
161	True hemp, raw or retted	5302.1000	0
162	Other	5302.9000	0
163	Jute, cutting	5303.1010	0
164	Jute, waste	5303.1020	0
165	Other	5303.1090	0
166	Other	5303.9000	0
167	Sisal and other textile fibres of the genus Agave, raw	5305.0010	0
168	Abaca raw	5305.0020	0
169	Other	5305.0090	0
170	Digital Quran	8523.8050	0

Table-B

Sr. No.	Description	PCT Code	Customs duty %	Condition
1	Cotton yarn	52.05	5	Nil
		52.06
2	Cocoa powder, not containing added sugar or other sweetening matter.	1805.0000	5	Nil
3	Unmanufactured tobacco; tobacco refuse	2401.0000	5	Nil
4	Quicklime	2522.1000	5	Nil
5	Slaked lime	2522.2000	5	Nil
6	Hydraulic lime	2522.3000	5	Nil
7	Talc	2526.1010	5	Nil
8	Other	2526.1090	5	Nil
9	Crushed or powdered	2526.2000	5	Nil
10	Furnace-oil	2710.1941	7	Nil
10A	Natural gas	2711.1100	5	Nil
11	Chlorosulphuric acid	2806.2000	5	Nil
12	Oxides of boron	2810.0010	5	Nil
13	Hydrogen fluoride (hydrofluoride acid)	2811.1100	5	Nil
14	Hydrogen cyanide (hydrocyanic acid)	2811.1200	5	Nil
15	Polymers of ethylene, in primary forms	3901.0000	3	Nil
16	Polymers of propylene or of other olefins, in primary forms	3902.0000	3	Nil
17	Yarn and film grades	3907.6110 3907.6910	5	if imported by registered manufacturers of film and yarn from PET.
18	Newsprint in rolls or sheets	4801.0000	0	If imported by newspaper or periodical publishers certified by the All Pakistan Newspaper Society (APNS).
19	Coir yarn	5308.1000	8	Nil
20	True hemp yarn	5308.2000	8	Nil
21	Other	5308.9000	8	Nil
22	Of a kind used in motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped)	5703.2020	15	Nil
23	Other for motor cars and vehicles	5703.2030	15	Nil
24	Other	5703.2090	15	Nil

25	Of a kind used in vehicles of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240,8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped)	5703.3020	15	Nil
26	Other for motor cars and vehicles	5703.3030	15	Nil
27	Other	5703.3090	15	Nil
28	Tiles, having a maximum surface area of 0.3 _m2	5704.1000	15	Nil
29	Semi-finished products of iron or non-alloy steel	7207.0000	5	Nil
30	U sections of a height exceeding 150 mm	7216.3110	5	Nil
31	I sections of a height exceeding 200 mm	7216.3210	5	Nil
32	H sections of a height exceeding 250 mm	7216.3310	5	Nil
33	L or T sections (of a height exceeding 150 mm	7216.4010	5	Nil
34	Wire of stainless steel	7223.0000	5	Nil
35	Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel	7224.0000	5	Nil
36	Of high speed steel	7227.1000	5	Nil
37	Bars and rods, of high speed steel	7228.1000	5	Nil
38	Other	7228.2090	5	Nil
39	Other	7228.3090	5	Nil
40	Other bars rods, not further worked than forged	7228.4000	5	Nil
41	Other bars and rods, not further worked than cold- formed or cold- finished	7228.5000	5	Nil
42	Other bars and rods	7228.6000	5	Nil

Table-C

Sr. No.	Description	PCT Code	Customs duty %	Condition
1.	Tallow	1502.1000	5	Nil
2.	Other	2835.3900	5	Nil
3.	Acetone	2914.1100	11	Nil
4.	Formic acid	2915.1100	16	Nil
5.	Ethyl acetate	2915.3100	16	Nil
6.	n-Butyl acetate	2915.3300	16	Nil
7.	sec-Butyl acetate	2915.3930	16	Nil
8.	Oxalic acid	2917.1110	3	Nil
9.	Citric acid	2918.1400	5	Nil
10.	Other	3203.0090	11	Nil

11.	Other	3204.1590	11	Nil
12.	Dyes, sulphur	3204.1910	11	Nil
13.	Dyes, synthetic	3204.1990	11	Nil
14.	Other	3204.9000	16	Nil
15.	Other	3206.2090	11	Nil
16.	Ultramarine and preparations based thereon	3206.4100	11	Nil
17.	Lithopone	3206.4210	11	Nil
18.	Pigments and preparations based on cadmium compounds	3206.4920	11	Nil
19.	Vitrifiable enamels and glazes, engobes (slips) and similar preparations	3207.2000	3	Nil
20.	Of a kind used in the leather or like industries	3403.1110	16	Nil
21.	Greases	3403.1910	16	Nil
22.	Other	3403.1990	16	Nil
23.	Of a kind used in the leather or like industries including fat liquors	3403.9110	16	Nil
24.	Other	3403.9990	16	Nil
25.	Activated carbon	3802.1000	5	Nil
26.	With a basis of amylaceous substances	3809.1000	11	Nil
27.	Of a kind used in the paper or like industries	3809.9200	11	Nil
28.	Of a kind used in the leather or like industries	3809.9300	11	Nil
29.	Compound plasticizers for rubber or plastics	3812.2000	11	Nil
30.	Non refractory mortars and concretes	3824.5000	16	Nil
31.	Insulation tape double sided	3919.1010	0	Nil
32.	Shoe lasts	3926.9060	16	Nil
33.	Reinforced only with metal	4010.1100	11	Nil
34.	Reinforced only with textile materials	4010.1200	11	Nil
35.	Other	4016.1090	5	Nil
36.	Containing 85 % or more by weight of cotton	5207.1000	8	Nil
37.	Other	5207.9000	8	Nil
38.	Containing by weight more than 50 % of graphite or other carbon or of a mixture of these products	6903.1000	3	Nil
39.	Other	6903.2090	3	Nil
40.	Of aluminium alloys	7606.1200	5	Nil
41.	Aluminium lids for cans of carbonated soft drinks	8309.9010	5	Nil

42.	Other	8501.4090	16	Nil
43.	Other	9032.1090	16	Nil
44.	Of plastics, not covered with textile material	9606.2100	16	Nil
45.	Button blanks	9606.3020	16	Nil
46.	Fitted with chain scoops of base metal	9607.1100	16	Nil
47.	Other	9607.1900	16	Nil”

*****

TAHIR HUSSAIN,

Secretary.

PRINTED BY THE MANAGER, PRINTING CORPORATION OF PAKISTAN PRESS, ISLAMABAD.

PUBLISHED BY THE DEPUTY CONTROLLER, STATIONERY AND FORMS, UNIVERSITY ROAD, KARACHI.

S. No.	Goods or class of goods	PCT Heading	Rate
(1)	(2)	(3)	(4)
1.	All imported goods subject to exclusions as in conditions and procedure given after the Table	Respective Heading	3% ad valorem

ISLAMABAD, SUNDAY, JUNE 30, 2019

Acts, Ordinances, President’s Orders and Regulations NATIONAL ASSEMBLY SECRETARIAT

“SCHEDULE 1

[See sections 3 and 27A]

ADVOCATE, see ENTRY AS AN ADVOCATE

5. AGREEMENT OR MEMORANDUM OF AN AGREEMENT—

AGREEMENT TO LEASE See LEASE

EXEMPTIONS:–

10. ARTICLES OF ASSOCIATION OF A COMPANY—

11B AUTHENTICATED DECLARATIONS

EXEMPTIONS:—

21. ***************************

EXEMPTION:–

EXEMPTION:–

26. CUSTOMS BOND—

27. DEBENTURE OR PARTICIPATION TERM CERTIFICATE OR TERM FINANCE CERTIFICATE OR ANY OTHER INSTRUMENT OF REDEEMABLE CAPITAL OTHER THAN

EXEMPTION:–

DECLARATION OF ANY TRUST See TRUST

27A DECREE, RULE OF A COURT OR AN ORDER OF A COURT based on

DISSOLUTION OF PARTNERSHIP. See

39. MEMORANDUM OF ASSOCIATION OF A COMPANY—

EXEMPTION:–

44. NOTE OF PROTEST BY THE MASTER OF A SHIP.

46. PARTNERSHIP— A—INSTRUMENT OF—

B—DISSOLUTION OF PAWN OR PLEDGE—See AGREEMENT RELATING TO DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No. 6).

47. POLICY OF INSURANCE— If drawn

single

C—ACCIDENT AND SICKNESS INSURANCE—

EXEMPTION

D—INSURANCE BY WAY OF INDEMNITY—

E—LIFE INSURANCE OR OTHER INSURANCE NOT SPECIFICALLY

If drawn singly

If drawn in duplicate, for each part

See also NOTE OR PROTEST BY THE MASTER OF A SHIP (No.44).

PROPERTY—

55. RELEASE,

58. SETTLEMENT—

EXEMPTIONS:–

61. SURRENDER OF LEASE—

EXEMPTION:–

EXEMPTIONS:–

64. TRUST—

TABLE 1

TABLE 2

“Seventh Schedule [See section 11]

“THE TENTH SCHEDULE

THE ELEVENTH SCHEDULE

THE TWELFTH SCHEDULE

Procedure and conditions:–

13. Amendments of Income Tax Ordinance, 2001 (XLIX of

TABLE

TABLE

(A/B) x C

“171A. Payment of refund through income tax refund bonds.—

“Division I

TABLE

TABLE

“Division III Rate of Dividend Tax

“Table

“Division VIII

“Division IIIB

“Division II BROKERAGE AND COMMISSION

TABLE

“Division XIV

TABLE

“Division XV Advance tax on sale to retailers

TABLE

“Division XVII

TABLE

“Division XVIII

“THE TENTH SCHEDULE

RULES FOR PERSONS NOT APPEARING IN THE ACTIVE TAXPAYERS' LIST

“THE FOURTH SCHEDULE”

Minimum production of steel products.—

Table

15. Amendments of Anti-Dumping Duties Act, 2015 (XIV of

“TABLE

THE SCHEDULE

Rates of Tax

TABLE