Table I

(Imports and Supplies)

 

Serial No Description Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969)
(1) (2) (3)
1. Seeds, fruit and spores of a kind used for sowing. 1209.1000, 1209.2100, 1209.2200, 1209.2300, 1209.2400, 1209.2500, 1209.2900, 1209.3000, 1209.9110, 1209.9120, 1209. 9130, 1209.9190 and 1209.9900.
2. Milk preparations obtained by replacing one or more of the constituents of milk by another substance, whether or not packed for retail sale. 1901.1000, 1901.9020 and 1901.9090
3. Poultry feed and Cattle feed including their all ingredients except soyabean meal of PCT heading 2304.0000 and oil-cake of cottonseed falling under PCT heading 2306.1000. 2301.2090, 2305.0000, 2306.2000, 2306.3000, 2306.4100, 2306.5000, 2309.9010, 2309.9020, 2309.9090, 2936.2100, 2936.2200, 2936.2300, 2936.2400, 2936.2500, 2936.2600, 2936.2700 and 2936.2800
4. Surgical tapes 30.05
5. Ultrasound gel 3006.7000
6. Glass bangles 7020.0090
7. Bricks. 6901.0000
8. Building blocks of cement including ready mix concrete blocks. 6810.1100
9. Incinerators of disposal of waste management, motorized sweepers and snow ploughs. 8417.8000, 8430.2000 and 8479.8990
10. Computer software. 8523.2990, 8523.4010, 8523.4090, 8523.5990 and 8523.8090
11. Aircrafts and their spare parts 8802.2000, 8802.3000 and 8802.4000
12. Ships of gross tonnage exceeding 15 LDTs including their spare parts, excluding those for recreational or pleasure purpose. 8901.2000, 8901.3000 and 8901.9000
13. Goods supplied to hospitals run by the Federal or Provincial Governments or charitable operating hospitals of fifty beds or more or the teaching hospitals of statutory universities of two hundred or more beds. Respective headings
14. Defence stores, whether manufactured locally or imported by the Federal Government against foreign exchange allocation for defence, including trucks, trailers and vehicles falling under PCT heading 87.04 of the First Schedule to the Customs Act, 1969 (IV of 1969), specially modified for mounting defence equipments, their parts and accessories for supply to Armed Forces. Respective headings
15. Equipment and Machinery for pilotage, salvage or towage for use in ports or airports. Respective headings
16. Equipment and Machinery for air navigation. Respective headings
17. Equipment and machinery used for services provided for handling of ships or aircrafts in a customs port or Customs airport. Respective headings
18. All plant and machinery. Respective headings
19. Tractors, bulldozers and combined harvesters; and components (which include sub-components, components, sub-assemblies and assemblies. Respective headings
20. Import and supply of fully dedicated CNG Euro-2 buses whether in CBU or CKD condition. 8702.9010 and 8702.9090
21. That following Agriculture Implements and machinery:-

(1) Rotavator.

(2) Cultivator.

(3) Ridger.

(4) Sub soiler

(5) Rotary slasher.

(6) Chisel plow.

(7) Ditcher.

(8) Border disc

(9) Disc harrow

(10) Bar harrow

(11) Mould board plow

(12) Tractor rear or front blade.

(13) Land leveller or land planer

(14) Rotary tiller.

(15) Disc plow

(16) Soil-scrapper.

(17) K.R.Karundi.

(18) Tractor mounted trancher

(19) Land leveller.

(20) Seed-cum-fertilizer drill (wheat, rice barley, etc.).

(21) Cotton or maize planter with fertilizer attachment

(22) Potato planter.

(23) Fertilizer or manure spreader or broadcaster

(24) Rice transplanter.

(25) Canola or sunflower drill

(26) Sugarcane planter

(27) Tubewells filters or strainers

(28) Knapsack sprayers

(29) Granular applicator.

(30) Boom or field sprayers.

(31) Self propelled sprayers

(32) Orchard sprayer

(33) Wheat thresher

(34) Maize or groundnut thresher or sheller.

(35) Groundnut digger.

(36) Potato digger or harvester.

(37) Sunflower thresher.

(38) Post hole digger.

(39) Straw balers

(40) Fodder rake

(41) Wheat or rice reaper

(42) Chaff or fodder cutter.

(43) Cotton picker

(44) Onion or garlic harvester.

(45) Sugar harvester.

(46) Tractor trolley or forage wagon

(47) Reaping machines.

(48) Combined harvesters

Vegetables and fruits cleaning and sorting or grading equipment.

(49) Fodder and feed cube maker equipment.

(50) Machinery and equipment for grain handling and storage facilities.

(51) Milking machines.

(52) Compression-ignition internal combustion piston engines (diesel engines of 12HP to 32 HP of PCT

8408.9000)

 Respective headings.
22. Diagnostic Kits, as listed below:-

(1)      HIV Kits

(2)      4C Es Trionyx

(3)      5C Cell control Lnormal

(4)      Bovine precision multi sera

(5)      Pregnancy test

(6)      DNA SSP DRB GenericIC

(7)      Reticulocyte count (control) Retic C Control

(8)      Kit for vitamin B12 estimation

(9)      Ferritin kit

(10)   HEV (Hepatitis E virus)

(11)   ID-DA Cell

(12)   Urine Analysis Strips

(13)   Albumin bcg

(14)   Cratinin sysi

(15)   Ring

(16)   Detektiion cups

(17)   ISE Standard

(18)   Alkaline phosphatase (Alb)

(19)   Bilirubin kit

(20)   HDL Cholesterol

 3822.0000
23. Fertilizers and their ingredients as listed below:-

(1)      Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products

(2)       Urea, whether or not in aqueous solution

(3)       Ammonium sulphate

(4)       Other Fertilizers

(5)       Ammonium nitrate, whether or not in aqueous solution

(6)       Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances

(7)       Crude Fertilizers

(8)       Other Fertilizers

(9)       Double salts and mixtures of calcium nitrate and ammonium nitrate

(10)    Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

(11)    Other, including mixtures not specified in the foregoing subheadings

(12)    Superphosphates

(13)    Other Fertilizers

  

 

3101.0000

 

 

 

 

 

 

3102.1000

 

3102.2100

3102.2900

3102.3000

 

3102.4000

 

 

 

3102.5010

3102.5090

3102.6000

 

 

3102.8000

 

 

 

3102.9000

 

 

3103.1000

3105.9000
24. Pesticides and their ingredients as listed below:-

(1)      Xylol (xylenes)

(2)      Beta Pinene / Agrotin 527 / Terpenic derivative

(3)      Toluene

(4)      Mixed xylene isomers

(5)      Naphthalene

(6)      Solvesso-100, 150, 200

(7)      Ingredients for pesticides

(8)      Cadusafos Technical Material

(9)      Methanol (methyl alcohol)

(10)   Propylene glycol (propane-1, 2-diol)

(11)   Adhesives Polyvinyl Acetate- Polyvinyl Alcohol

(12)   Ingredients for pesticides

(13)   Other Ingredients for pesticides

(14)   Solvenon MP / 1-Methoxy 2-Propanol- Methyglycol Acetate

(15)   Methanal (formaldehyde)

 Respective headings.

 

2707.3000

2902.1990

 

2902.3000

2902.4400

2902.9010

2902.9090

2903.3040

2903.6900

 

2905.1100

2905.3200

 

2905.4900

 

2906.2910

2906.2990

 

2906.4910

 

 

2912.1100
25. CNG kits, cylinders and valves for CNG kits If supplied for automotive vehicles.
26. Raw and pickled hides and skins; wet blue hides and skins; finished leather; and accessories, components and trimmings for leather manufacturers. If imported for the manufacture of goods meant wholly for export provided that conditions, procedures and restrictions laid down in rules 264 to 278 of the Customs Rules, 2001 are duly fulfilled and complied with.
27. Machinery, equipments and materials either for exclusive use within the limits of Export Processing Zone or for making exports there from; and goods imported for warehousing purpose in Export Processing Zone. If imported by investors of Export Processing Zones subject to the condition that the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969) and rules made there under shall mutatis mutandis, apply.
28. Ships of gross tonnage of less than 15 LDT and all floating crafts including tugs, dredgers, survey vessels and other specialized crafts purchased or bare-boat chartered by a Pakistan entity and flying the Pakistan flag except the ships or crafts which are acquired for demolition purposes or are designed or adapted for use for recreation or pleasure purposes. Import and supply thereof up to the year 2020 subject to the condition that the said ships or crafts are used only for the purpose for which they were procured and in case such ships or crafts are used for demolition purpose within a period of five years of their acquisition, sale tax applicable to such ships purchased for demolition purpose shall be chargeable.
29. The substances registered as drugs under the Drugs Act, 1976 (XXXI of 1976) and medicaments as are classifiable under Chapter 30 of the First Schedule to the Customs Act, 1969 (IV of 1969) except life saving drugs as notified by the Board. Import and supplies thereof.

 
30. Fresh, liquid and dried milk with or without addition of sugar or any other sweetening matter Import and supplies thereof.

 
31. Oilseeds meant for sowing. Import thereof subject to the condition that Plant Protection Department of Ministry of Food, Agriculture and Livestock certifies that the imported seeds are fungicide and insecticide treated and are meant for sowing.
32. Raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products.

 

 Import and supplies thereof provided that where such raw materials are imported then only those raw materials shall be entitled to exemption under this notification which are liable to customs duty not exceeding ten per cent ad- valorem, either under the First Schedule to the Customs Act, 1969 (IV of 1969) or under a notification issued under section 19 thereof.
33. Commercial catalogues, falling under PCT Heading 4911.1000. Import and supplies thereof.

 
34. Iodized salt bearing brand names and trademarks whether or not sold in retail packing. Import and supplies thereof.

 
35. Instruments for Film Production Import by a member of (PFPA). (SRO 172(I)/2006

Table 2

(Local Supplies only)

 

Serial No Description Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969)
(1) (2) (3)
1. Supply of locally produced crude vegetable oil obtained from the locally produced seeds, except cooking oil, without having undergone any process except the process of washing. Respective headings.
2. Supply of fixed assets against which input tax adjustment is not available under a notification issued in terms of clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990. Respective headings.
3. Breads prepared in tandoors and bakeries, vermicillies, nans, chapattis, sheer mal, bun, rusk. Respective headings.
4. Foodstuff cooked or prepared in-house and served in messes run on the basis of mutuality and industrial canteens for workers. Respective headings.
5. Foodstuff and other eatables prepared in the flight kitchens and supplied for consumption on-board in local flights. Respective headings.

 

 

Table 3

(Zero-Rating)

 

Serial No Description Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969)
(1) (2) (3)
1. Leather and articles thereof including artificial leather footwear 41.01 to 41.15, 64.03, 64.04, 6405.1000, 6405.2000 and other respective headings
2. Textile and articles thereof Chapter 50 to Chapter 63 and other respective headings

Carpets 57.01 to 57.05
3. Carpets 57.01 to 57.05
4. Sports goods 9504.2000, 95.06 and other respective headings
5. Surgical goods Respective headings
6. Maize (corn) starch 1108.1200
7. Chemiclas and dyes as listed below:-

(1)      Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

(2)      Rattans

(3)      Emery powder/grains

(4)      Magnesium oxide

(5)      Coning oil

(6)      Spin Finish Oil

(7)      Silicon dioxide

(8)      Titanium dioxide

(9)      Antimony oxide

(10)   Sodium bromate

(11)    Sodium sulphide and sodium hydrogen sulphide

(12)   Sodium dithionite

(13)   Sodium sulphite and sodium hydrosulphide

(14)   Disodium sulphate

(15)   Phosphinates (hypophosphites) and phosphonates(phosphates)

(16)   Sodium dichromate

(17)   Hydrogen per oxide

(18)   p-Xylene

(19)   Trichloroethylene

(20)   Ethylene Glycol (MEG)

(21)   4-chloro 3-methyl phenol and chloro hydro quinine

(22)   Di-ethylene glycol

(23)   Ethyl glycol

(24)   Tri-ethylene Glycol

(25)   Glutar aldehyde

(26)   Formic acid

(27)   Sodium formate

(28)   Acetic acid

(29)   Sodium acetate

(30)   Cobalt acetate

(31)   Acrylic acid and its salts

(32)   Esters of Methacrylic acid

(33)   Oxalic acid

(34)   Adipic acid, its salts and esters

(35)   Maleic Acid

(36)   Pure terephthalic acid (PTA)

(37)   Tartaric acid

(38)   GGluconic acid and its salts

(39)   Glycolic acid and their esters

(40)   Other phosphoric esters and their salts

(41)   Dyes intermediates

 

 

 

 

 

 

(42)   DMF (Dimethyl Formamide)

(43)   Acrylonitrile

(44)   Other organic derivatives of hydrazine or of hydroxylamine

(45)   Tanning extracts of vegetable origin; tannins and their salts, ethers, esters & other derivatives

(46)   Synthetic organic tanning substances, inorganic tanning substances, tanning perpetrations, whether or not containing natural tanning substances; enzymatic preparations for pretanning

(47)   Disperse dyes and preparations based thereon

(48)   Acid dyes & preparation based thereon

(49)   Basic dyes and preparations based thereon

(50)   Direct dyes and perpetrations based thereon

(51)   Indigo Blue

(52)   Vat dyes and preparations bases thereon

(53)   Reactive dyes and perpetrations based thereon

(54)   Pigments and perpetrations based thereon

(55)   Dyes, sulphur

(56)   Dyes, synthetic

(57)   Synthetic organic products of a kind used as fluorescent brightening agents

(58)   other synthetic organic colouring matter

(59)   Pigments and preparations based on titanium dioxide

(60)   Other colouring matter and other preparations

(61)   Granules, flakes, powder of glass (others)

(62)   Prepared water pigments of a kind used for finishing leather

(63)   Anionic surface active agents

(64)    Anionic surface active agents

(65)   Cationic surface active agents

(66)   Non-ionic surface active agents

(67)   Surface active preparations and cleaning preparations excluding detergents

(68)   Preparations for the treatment of textile material, leather, fur skins or other material

(69)   Spin finish Oil

(70)   Artificial waxes and prepared waxes

(71)   Other artificial waxes

(72)   Electro polishing chemicals

(73)   Other glues (printing gum)

(74)   Shoe adhesives

(75)   Hot melt adhesive

(76)   Enzymes

(77)   Photographic film, with silver halide emulsion (for textile use)

(78)   Sensitizing emulsions (for textile use)

(79)   Lignin sulphonates

(80)   Gum rosin

(81)   Fungicides for leather industry

(82)   Preparation of a kind used in textile or like industry

(83)   Preparation of a kind used in leather or like industries

(84)   Compound plasticizers for rubber or plastics

(85)   Antimony triacetate

(86)   Palladium catalyst

(87)   Electrolyte salt

(88)   Polymers of vinyl acetate (in aqueous dispersion)

(89)   Vinyl acetate copolymers: in aqueous dispersion

(90)   Polymers of vinyl alcohol

(91)   Other vinyl polymers

(92)   Other acrylic polymers

(93)   Acrylic polymers in primary forms

(94)   Polyethylene terephthalate-Yarn grade, and its waste

(95)   Nylon Chips (PA6)

(96)   Polyurethanes

(97)   Silicones in primary form

(98)   Cellulose nitrates nonplasticised

(99)   Other cellulose nitrates

(100)   Carboxymethyl cellulose and its salts

(101)   Alginic acids, its salts and esters

(102)   Nylon tubes

(103)   Synthetic leather grip

(104)   Technical specialized natural rubber

(105)   Synthetic rubber SBR 1502 latex

(106)   Butadiene rubber

(107)   Vulcanized rubber thread and cord

(108)   Leather shearing-finish leather with wool

(109)   Articles of apparel and clothing accessories of fur skin

(110)   Artificial fur and articles thereof

(111)   English willow cleft (wood)

(112)   Cork Granules

(113)   Cork sheet

(114)   Satin Finishing Wheels

(115)   Carbon Fiber

(116)   Glass fiber sleeves

(117)   Shoe tacks

(118)   Forging of surgical and dental instruments

(119)   Nickel not alloyed

(120)   Nickel rotary printing screens

(121)   Hooks for footwear

(122)   Eyes and eyelets for footwear

(123)   Tubular or bifurcated rivets

(124)   Strings

(125)   Bladders and covers of inflatable balls

(126)   Press-fasteners, snap fasteners and press studs

(127)   Buttons

(128)   Slide fasteners fitted with chain scoops of base metal

  

 

1302.3210, 1302.3290,

1302.3900

 

 

 

1401.2000

2513.2010

2519.9010

2710.1991

2710.1998

2811.2200

2823.0010

2825.8000

2829.1100

2830.1010, 2830.1090

 

2831.1010

2832.1010, 2832.1090

 

2833.1100

2835.1000

 

 

2841.3000

2847.0000

2902.4300

2903.2200

2905.3100

2908.1910

 

2909.4100

2909.4490

2909.4990

2912.1900

2915.1100

2915.1210

2915.2100

2915.2930

2915.2940

2916.1100

2916.1400

2917.1110

2917.1200

 

2917.1900

2917.3610

2918.1200

2918.1600

2918.1800

2919.9090

 

2921.0000

2922.0000

2923.0000

2924.0000

2927.0000

2933.0000

2934.0000

2924.1990

2926.1000

2928.0090

 

 

3201.1000

3201.2000

3201.9020

3201.9090

3202.1000

3202.9010

3202.9090

 

 

 

 

3204.1100

 

3204.1200

 

3204.1300

 

3204.1400

 

3204.1510

3204.1590

 

3204.1600

 

3204.1700

 

3204.1910

3204.1990

3204.2000

 

 

3204.9000

 

3206.1900

 

3206.4910

 

3207.4090

 

3210.0020

 

 

3402.1110

 

3402.1190

 

3402.1210, 3402.1220,

3402.1290

3402.1300

 

3402.9000

 

 

3403.1110, 3403.1120

3403.1990, 3403.9110

3403.9190

 

3403.9131

3404.9010

 

3404.9090

3405.9000

3505.2090

3506.9110

3506.9990

3507.9000

3702.3900

 

 

3707.1000

 

3804.0000

3806.1010

3808.9200

 

3809.9100

 

3809.9300

 

3812.2000

 

3815.1910

3815.9000

3824.9060

3905.1200

 

3905.2100

 

3905.3000

3905.9990

3906.9000

3906.9080

 

3907.6010

 

3908.9000

3909.5000

3910.0000

3912.2010

 

3912.2090

3912.3100

 

3913.1000

 

3917.3910

3926.9099

4001.2200

 

4002.1900

 

4002.2000

4007.0010

 

4302.1910

 

4303.9000

 

 

4304.0000

 

4404.1010

4501.9000

4504.1010

6804.2100

6815.1000

7019.3200

7317.0020

7326.1920

 

7502.1000

7508.9010

 

8308.1010

8308.1020

 

8308.2000

8308.9090

9506.9919

 

9606.1000

 

9606.2920

9607.1100, 9607.1900
8. Artificial leather 3921.1300
9. Natural rubber latex 4001.1000
10. Rubber latex 4002.1100
11. Thermo-plastic rubber (T.P.R.) 4002.9900
12. Buttons of plastics not covered with textile material 9606.2100
13. Buttons of base metal not covered with textile material 9606.2200
14. Studs 9606.2910
15. Oil cake and other solid residues, whether or not ground or in the form of pellets (PCT Heading 2306.1000) Supplies thereof.
16. Cream (PCT Heading 04.01 and 04.02) Import and supplies thereof.
17. Yogurt (PCT Heading 0403.1000) Import and supplies thereof.
18. Whey (PCT Heading 04.04) Import and supplies thereof.
19. Butter (PCT Heading 0405.1000) Import and supplies thereof.
20. Desi ghee (PCT Heading 0405.9000) Import and supplies thereof.
21. Cheese whether processed or not either grated or powdered (PCT Heading 04.06) Import and supplies thereof.
22. Frozen, prepared or preserved sausages and similar products of poultry meat or meat offal (PCT Heading 1601.0000) Import and supplies thereof.
23. Preparations for infant use, put up for retail sale (PCT Heading 1901.1000) Import and supplies thereof.
24. Fat filled milk (PCT Heading 1901.9090) Import and supplies thereof.
25. Soyabean meal (PCT Heading 2304.0000) Import and supplies thereof.
26. Petroleum crude oil (PCT Heading 2709.0000) Import and supplies thereof.
27. Colours in sets (Poster colours) (PCT Heading 3213.1000) Import and supplies thereof.
28. Writing, drawing and marking inks (PCT Headings 3215.9010 and 3215.9090) Import and supplies thereof.
29. Erasers (PCT Headings 4016.9210 and 4016.9290) Import and supplies thereof.
30. Exercise books (PCT Heading 4820.2000) Import and supplies thereof.
31. Pencil sharpeners (PCT Heading 8214.1000) Import and supplies thereof.
32. Pens and ball pens (PCT Heading 96.08) Import and supplies thereof.
33. Pencils including colour pencils (PCT Heading 96.09) Import and supplies thereof.
34. Other drawing, marking out or mathematical calculating instruments (geometry box) (PCT Heading 9017.2000) Import and supplies thereof.
35. Remeltable scrap (PCT Heading 72.04) Import and supplies thereof.
36. Sewing machines of the household type (PCT Headings 8452.1010 and 8452.1090) Import and supplies thereof.
37. Trucks and dumpers with g.v.w exceeding 5 tonnes (PCT Heading 87.04) Import and supplies thereof.
38. Bicycles (PCT Heading 87.12) Import and supplies thereof.
39. Trailers and semi-trailers for the transport of goods having specifications duly approved by the Engineering Development Board (PCT Heading 87.16) Import and supplies thereof.
40. Road tractors for semi-trailers, prime movers and road tractors for trailers whether in CBU condition or in kit form (PCT Headings 8701.2010, 8701.2020, 8701.2030, 8701.2090, 8710.9030, 8701.9040, 8701.9050 and 8701.9060) Import and supplies thereof.
41. Purpose built taxis, whether in CBU or CKD condition (PCT Headings 8703.3226 and 8703.3227) which are built on girder chassis and having following features, namely:-

(i)        Attack resistance central division along with payment tray;

(ii)       Wheelchair compartment with folding ramp; and

(iii)      Taximeter and two-way radio system.

 Import and supplies thereof.
42. Vessels for breaking up (PCT Heading 89.08) Import and supplies thereof.
43. Compost (non-chemical fertilizer) If produced and supplied locally.