Finance Bill 2025-2026

Finance Bill 2025-2026: A BILL to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2025, 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, 2025, and to amend certain laws for the purposes hereinafter appearing;

It is hereby enacted as follows:-

Short title and commencement. ─ (1) This Bill shall be called the Finance Bill 2025.

(2) It shall, unless otherwise provided, come into force on the first day of July, 2025.

Amendment in the Stamp Act, 1899 (II of 1899).- In the Stamp Act, 1899 (II of 1899) to the extent of the Islamabad Capital Territory, the following further amendments shall be made, namely:-

In Schedule I, for Article 23, the following shall be substituted, namely:-

“23. On conveyance as defined under clause (10) of section 2 not being a transfer charged or exempted under Article 62, the stamp duty shall be levied at one percent of the value of the immovable property for filers of tax return and two percent for non-filers of tax return as defined under the Income Tax Ordinance, 2001 (XLIX of 2001).”.

Amendment in the Registration Act, 1908 (XVI of 1908).- In the Registration Act, 1908 (XVI of 1908), the following further amendments shall be made, namely:-

In the Registration Act, 1908 (XVI of 1908), in section 78, in clause (a), the words “not exceeding one percent of the value of the property conveyed” shall be omitted.

Amendment in the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961).- In the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961), the following further amendments shall be made, namely:-

after the words “Petroleum Levy”, wherever occurring in the

Ordinance, the words “and Carbon Levy” shall be inserted;

in section 3,-

(a) in sub-section (1), for the words “rate as may” the words “rates as may respectively” shall be substituted; and

(b) after sub-section (3), the following new sub-section (4) shall be added, namely:-

“(4) A Carbon Levy shall be levied at the rate of two rupees and fifty paisa (Rs. 2.5) per liter on Motor Spirit and High Speed Diesel for Financial Year 2025-26, which shall be enhanced to five rupees per liter for Financial Year 2026-27. The Carbon

Levy on Furnace Oil shall be levied at the rate of two rupees and fifty paisa (Rs. 2.5) per liter (Rs. 2,665/MT) for Financial Year 2025-26, which shall be enhanced to five rupees per liter for Financial Year 2026-27 in addition to the Petroleum Levy at the rate notified by Federal Government from time to time.”;
3. in section 7, for the expression “Except for the Fifth Schedule, the” the word “The” shall be substituted;

in the First Schedule, in column (1), after S. No. 25 and the entries

relating thereto in columns (2) and (3), the following new S. No. and

the entries relating thereto shall be added, namely:-

“26. Furnace Oil Bunker ‘C’.”; and

the Fifth Schedule shall be omitted.
Amendments of the 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 clause (ea), the following new clause shall be inserted,

namely:-

“(eb) “cargo tracking system” means a digital system notified
by the Board for electronic monitoring and tracking of

import, export, transit and transshipment goods transported within or across the territory of Pakistan for the purposes of enforcement, compliance and prevention of smuggling.”; and

(b) after clause (kka), the following new clause (kkaa) shall be

inserted, namely:-

“(kkaa) “e-bilty” means the digital document generated through
cargo tracking system to be accompanied with the

transport carrying import, export, transit and transshipment goods transported within or across the territory of Pakistan as per the format prescribed under the rules by the Board;”;

(2) for section 3A, the following shall be substituted, namely:-

“3A. Directorate General of Intelligence and Risk

Management, Customs.- (1) The Directorate General of Intelligence and Risk Management, Customs 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 Directorate General of Intelligence and Risk Management-Customs shall also have powers assigned under the AntiMoney Laundering Act, 2010 (VII of 2010) and rules or regulations made thereunder to the defunct Directorate General of Intelligence and Investigation, Customs.”;

(3) for section 3B, the following shall be substituted, namely:-

“3B. Directorate General of Customs Auction.- The Directorate General of Customs Auction 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.”;

(4) for section 3BBB, the following shall be substituted, namely:-

“3BBB. Directorate General of Communication and

Public Relations, Customs.- (1) The Directorate General of

Communication and Public Relations, Customs 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.”;

(5) in section 3DD, for the expression “Directorate General of Post

Clearance Audit (PCA)”, wherever occurring, the expression

“Directorate General of Post Clearance Audit and Internal Audit (PCA &

IA)” shall be substituted”;

(6) after section 3E, the following new section shall be inserted, namely:-

“3F. Hiring of technology specialists, auditors,

accountants and goods evaluators on short term contract.- (1)
The Board may hire services of technology specialists, auditors, accountants and goods evaluators on short term contracts not exceeding two years on such terms and conditions as may be prescribed by the Board.

(2) The re-hiring of persons hired under sub-section (1) shall
be subject to satisfactory achievement of key performance benchmarks:

Provided that the Board may by a notification in the official
Gazette, constitute key performance benchmarks by an assessment
committee consisting of the customs officers and relevant private sector
experts.”;

(7) in section 19, in sub-section (5), in the second proviso, for the figure

“2025”, the figure “2026” shall be substituted;

(8) in section 19C, for the words “does not exceed five thousand”, the words

“through post or courier does not exceed five hundred” shall be substituted;

(9) in section 27A, in the proviso, for the full stop at the end, a colon shall

be substituted and thereafter, the following new proviso shall be added,
namely:-

“Provided further that scrapping and mutilation shall not be

allowed for quantity exceeding ten percent of the imported goods.”;

(10) in section 32, in sub-section (3A), in the proviso for the words “twenty

thousand”, the words “one hundred thousand” shall be substituted and after the word “action”, the words “if he deposits the recoverable amount” shall be inserted;

(11) in section 79, in sub-section (1), after clause (b) in the explanation, for

the full stop at the end, a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-

“Provided that, from such date as notified by the Board, in respect of goods declaration filed prior to berthing of the vessel or cross-over event of vehicle, he shall have the option to pay his liability of duty, taxes and other charges on completion of assessment.” ;

(12) in section 80, after sub-section (5), the following new sub-section shall

be added, namely

“(6) Subject to such conditions, limitations or restrictions, the
Board may by a special order constitute Centralized Assessment
Unit and Centralized Examination Unit at such places as it may
deem appropriate:

Provided that-

(a) import, export and transit consignments at any customs

port, inland customs station, border customs station or
airport may be assessed and examined through
Centralized Assessment Unit and Centralized Examination
Unit;

(b) Centralized Assessment Unit shall be restricted areas

accessible only to the designated customs officers or such other officers authorized by the Chief Collector;

computerized system on the basis of artificial intelligence
tools;

(d) the Board may prescribe any manner or conditions for

assessment or examination of goods through Centralized
Assessment Unit and Centralized Examination Unit; and

(e) the Centralized Assessment Unit and Centralized

Examination Unit already constituted shall be deemed to have always been constituted under this section.”;

(13) for section 82, the following shall be substituted, namely:-

“82. Procedure in case of goods not cleared or warehoused or transshipped or exported or removed from the port after unloading or filing of declaration.- (1) The owner of the goods shall be liable to such penalties as may be notified by the Federal Government in the following cases, namely:-

(a) goods declaration is not filed for home-consumption or

warehousing or transshipment within ten days of the arrival of goods at a customs station;

(b) for the goods declaration filed prior to berthing of the

vessel, the goods are not removed from the customs
station after payment of leviable duty and taxes, within

three days of completion of assessment and berthing of

the vessel;

goods are not removed from the customs station for home-
consumption or warehousing or transshipment within three
days of the clearance of the goods declaration; and

(d) the goods are not loaded on the conveyance for export

within fifteen days of the entry in the port.

(2) Such goods may, after due notice to the owner, if
his address could be ascertained, or after due notice to the
carrier, shipping or customs agent, custodian of the goods, as the
case may be, be sold in auction or taken into custody by Customs
and removed from the port to a Customs warehouse for auction
under the order of the Assistant Collector of Customs
notwithstanding the fact that adjudication of the case under
section 179, or an appeal or special customs reference
application under section 193, 194 or 196 as the case may be, or
a proceeding is pending in any court:

Provided that the goods shall be liable to confiscation if a goods declaration for home-consumption or warehousing or transshipment is not filed within thirty days of arrival of the goods at the customs station or the goods are not loaded on the conveyance for export or not removed from the port area within thirty days of assessment of the goods declaration:

Provided further that-

(a) animals and perishable and hazardous goods may,

with the permission of the appropriate officer, be sold or destroyed at any time;

(b) arms, ammunition or military stores may be sold or

otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Federal Government, direct; and

appeal or decision of the court, the proceeds of sale
shall be kept in deposit and if on such adjudication,
or as the case may be, in such appeal or the
decision of the court, the goods sold are found not
to have been liable to confiscation, the entire sale
proceeds, after necessary deduction of duties,
taxes transportation and other charges or duties as
provided in section 201, shall be handed over to the
owner:

Provided also that Collector of Customs may direct
the importer or in case importer is not traceable, the
shipping line to re-export out of Pakistan any goods,
banned or restricted through a notification issue by the
Federal Government, if the same are not cleared or
auctioned within sixty days of the date of their arrival:

Provided also that where Customs removes such
goods from the premises of the custodian for disposal, the

charges due to the custodian shall be paid subsequently

from the sale proceeds of the goods in the manner as provided under section 201:

Provided also that nothing in this section shall authorize removal for home consumption of any dutiable goods without payment of customs duties thereon.

(14) in section 83, in sub-section (1), in the proviso, after the word

“documents”, the expression “after payment of duty, taxes and other charges thereon” shall be inserted;

(15) after section 83B, the following new section shall be inserted, namely:

“83C. Cargo Tracking System and e-Bilty Mechanism.-(1)
Any person being a consignor, transporter, shipping agent, freight
forwarder, consignee, supplier or recipient of goods and causing
movement of goods from and to a seaport, land border station, inland
dry-port or inland movement, shall be required to electronically
generate, carry, display or validate an e-bilty through the Cargo Tracking
System.

(2) The Board may prescribe the manner and procedure to
implement e-bilty mechanism and employ any technological means for
tracking, identifying en route and digital record keeping of any kind of
goods as part of its cargo tracking system and may charge fee or
charges for maintenance and operation of the tracking system.

(3) In case of any violation, the goods, conveyance, owner of
goods and master of conveyance, as the case may be, shall be liable to

fine, penalty, detention, seizure and confiscation under the provisions of

this Act.

(4) Notwithstanding anything contained in the aforementioned provisions, no e-bilty is required to be generated, as prescribed by the Board where−

(a) the value of the goods or the travel distance is less

than the prescribed limit; or

(b) the goods being transported are specifically

exempted from the purview of e-bilty mechanism;

(16) in section 144 after the words “by post” wherever occurring, the words

“or by courier” shall be inserted;

(17) in section 145, after the words “by post” wherever occurring, the words

“or by courier” and after the words “postal authorities”, the words “or

courier companies” shall be inserted;

(18) in section 156, in sub-section (1),-

(a) against S.No. 64,

(i) in column (1), for the expression “section 128 or section

129”, the expression “section 127 or section 128 or section 129 or section 129A” shall be substituted; and

(ii) in column (3), for the expression “128 & 129”, the

expression “127, 128, 129 and 129A” shall substituted;

(b) against S.No.105, after sub-serial number (viii), the following new

sub-serial number shall be added, namely:-

(ix)

If any person who−

Such person shall be

liable to a penalty of

83C”

(i) fails to generate, carry,

display or validate an

e-bilty and any tracking

devices ancillary

thereto for inland

movement of goods; or

(ii) intentionally avoids to

generate, carry,

display or validate an

e-bilty and any

tracking devices

ancillary thereto; or

(iii) tampers with the e-

bilty or any tracking

devices ancillary

thereto or affixes

tracking device

issued for one

conveyance on

another.

fifty thousand

rupees for the first

contravention and

rupees five hundred

thousand for the

second

contravention; and

thereafter he shall

be liable to a penalty

of rupees one million

and confiscation of

the goods and

conveyance and

upon conviction by a

Special Judge liable

to imprisonment not

exceeding six

months.;

(19) in section 157, in sub-section (2), proviso shall be omitted;

(20) in section 169, after sub-section (5), the following new sub-section (6)

shall be added, namely:-

“(6) No court shall stay the auction proceedings unless the person
obtaining stay order furnish pay order or bank guarantee not less than

fifty per cent of the reserve price of the goods before the nazir of the

court.”;

(21) in section 179,-

(a) in sub-section (3),-

(i) in the first proviso, for the word “thirty”, the words “forty five”

shall be substituted and after the word “notice”, the words “extendable for fifteen days by the Collector Adjudication” shall be inserted; and

(ii) in the third proviso, for the word “thirty”, the words “forty

five” shall be substituted; and

(b) in sub-section (4), for the words “in exceptional circumstance”, the

words “as deemed appropriate after reasons to be recorded in writing” shall be substituted;

(22) in section 187, after the word “license” wherever occurring, the words “or

goods declaration or sales tax invoice in his name” shall be inserted;

(23) after section 187, the following new section shall be inserted, namely:-

“187A. Presumption as to legal character of vehicle.-

Where any vehicle is detained or seized under this Act or the rules made
thereunder and such vehicle upon forensic examination is found to be
having a tampered chassis number or cut and weld chassis or chassis
number filled with welding material or re-stamped or body changed, such
vehicle shall be presumed to be smuggled, even if registered with any
Motor Registration Authority, and shall be liable to confiscation.”;

(24) in section 193, in the proviso, for the full stop at the end a colon shall be

substituted and thereafter, the following new proviso shall be added,
namely:- “Provided further that no appeal shall be preferred against an order passed if the aggrieved person did not appear before the adjudicating authority despite sufficient opportunity of hearing.”;

(25) in section 194A,-

(a) in sub-section (2), the words “thirty days”, the words “forty five days” shall be substituted;

(b) in sub-section (5), in the proviso, for the full stop at the end a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-

“Provided further that such stay order shall be subject to furnishing of pay order or bank guarantee not less than fifty per cent of the recoverable amount by the aggrieved person before the registrar of the Tribunal.”;

(c) in sub-section (6), for the full stop at the end a colon shall be substituted and thereafter, the following new proviso shall be added, namely:-

“Provided further that no appeal shall be preferred against
an order passed if the aggrieved person did not appear before the
adjudicating authority despite sufficient opportunity of hearing.”;

(26) in section 195,-

(a) in sub-section (1), after the words “Chief Collector”, the words “or

Director General” and after the words “Collector of Customs”, the
words “or Director” wherever occurring, shall be inserted; and

(b) in sub-section (1A), after the word “proceeding”, the words
“including adjudication proceedings” shall be inserted;

(27) in section 196,-

(a) in sub-section (1),-

(i) after the words “thirty days of the”, the words “date of

receipt of” shall be inserted; and

(ii) the expression “under sub-section (3) of section 194B”

shall be omitted; and

(b) in sub-section (6), for the full stop at the end a colon shall be

substituted and thereafter, the following proviso shall be inserted,
namely:-

“Provided that such stay order shall be subject to furnishing
of pay order or bank guarantee not less than fifty per cent of the
recoverable amount by the aggrieved person before the nazir of
the court.”;

(28) in section 201,-

(a) in sub-section (1), after the words “by private offer”, the words “or

by an authorized agent” shall be inserted; and

(b) after sub-section (3), the following new sub-section (4) shall be

added, namely:-

“(4) No court shall stay the auction proceedings unless
the person obtaining stay order furnish pay order or bank

guarantee not less than fifty per cent of the reserve price of the

goods before the nazir of the court.”;

(29) after section 224, the following new sections shall be added, namely:-

“225. Establishment of Customs Command Fund (CCF).- (1)

There shall be established a fund to be called the Customs Command
Fund.

(2) Allocation for the Customs Command Fund shall be made
by the Federal Government from the sale proceeds of auction of
smuggled goods, for supporting anti-smuggling activities, as per the
share notified by the Board with the concurrence of the Finance Division.

(3) The Board may prescribe the manner for utilization of the
funds received in the Customs Command Fund and impose any
conditions, limitations or restrictions as it may deems necessary.”;

“226. Digital Enforcement Station(s).- (1) The Board may, by
a notification in the official Gazette, declare places to be Digital
Enforcement Stations at such locations as deemed appropriate for the
prevention of smuggling and illicit trade. The Board may notify any
existing customs check-post as Digital Enforcement Station.

(2) The Board may by notification in the official Gazette, make rules for staffing, operations and technological enablement of Digital Enforcement Station.

(3) The Board may subject to rules hire retired junior-
commissioned officers and soldiers of the armed forces against the
available posts of customs on contract for the purpose of this section.”;

(30) 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

(31) 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.

Amendments in the Sales Tax Act, 1990.— Amendments in the Sales Tax Act, 1990.— In the Sales Tax Act, 1990 (VII of 1990), the following further amendments shall be made, namely: –

(1) in section 2,-

(a) after rider clause, the following new clause (1) shall be inserted,

namely:-

“(1) “abettor” means a person who abets or connives in tax

fraud as defined in clause (37) of section 2 or in the commission of any offence warranting prosecution under this Act. and includes a person who,-

(a) misuses other registered person’s unique user

identifier and password for filing returns or
annexures or any other document or unauthorizedly
makes change in tax e-profile of any registered
person;

(b) prepares, or cause to be prepared with or without

authorization of the registered person, invoices for false claim of input tax adjustment;

for abetting tax fraud or other offence warranting
prosecution under this Act or unauthorizedly or
illegally maintains or operates business bank

account in other registered person’s name; or

(d) has obtained or cause to obtain sales tax

registration number for the purpose of paper transactions, including issuance of invoices without involving any taxable activity;”;

(b) the existing clauses (1) and (1A), shall be renumbered as clauses

(1A) and (1B), respectively;

namely:-

“(4A) “Cargo Tracking System” means a digital system notified
by the Board for electronic monitoring and tracking of goods
transported within or across the territory of Pakistan, for the
purpose of tax enforcement, compliance and prevention of tax
evasion;”;

(d) the existing clauses (4A) and (4AA), shall be renumbered as

clause (4AA) and (4AAA), respectively;

(e) after clause (5AB), the following new clause shall be inserted,

namely:-

“(5AC) “courier” means any entity engaged in the delivery of

goods and collection of cash on behalf of a seller including logistic services, ride-hailing services, food delivery platforms and ecommerce delivery services.”;

(f) for the existing clause (9A), the following shall be substituted,

namely:-

“(9A) “e-bilty” means a digital transport document generated through the Cargo Tracking System as prescribed by the Board, to accompany goods during their movement.”;

(ii) the existing clause (9A) shall be renumbered as clause (9AB)
and thereafter the following new clause (9AC) shall be inserted,
namely:-

“(9AC) “e-commerce” means sale or purchase of goods

and services conducted over computer networks by methods
specifically designed for the purpose of receiving or placing of
orders either through websites, mobile applications or online
marketplace having digital ordering features by using mobile
phones, automated computer-to-computer ordering system or
any similar device;”;

(g) for clause (18A), the following shall be substituted, namely:-

“(18A) “online marketplace” means online interfaces that
facilitate, for a fee, the direct interaction between multiple buyers
and multiple sellers via digital orders for supply of goods and

services, with or without the platform taking economic ownership

of the goods or services that are being sold;”;

(h) for the existing clause (21), the following shall substitute,

namely:-

“(21) “payment intermediary” means a banking company, any
financial institution including a licensed foreign exchange
company or payment gateway that facilitate the transfer of funds
or payment instructions between two or more parties to enable,
process, route, or settle payments in a financial transaction,
without being the ultimate source or recipient of the payment;”;

(i) the existing clause (21) shall be renumbered as clause (21A);

(j) in clause (27), –

(i) the word “should” shall be omitted; and

(ii) in the proviso, for the full stop at the end, a semicolon shall

be substituted and thereafter the following new provisos shall be added, namely: –

“Provided further that the reduction in price on account of
chilling charges or any other similar charges in case of aerated
water, beverages, mineral water, or fruit juices shall not be more
than five percent of the price inclusive of sales tax and federal
excise duty on which such goods are actually sold to the general
body of consumers.

Provided also that, where the Board deems it necessary it

may, by notification in the official gazette, fix the retail price of goods specified in the third schedule:

Provided further also that, in case of imported goods
specified in the Third Schedule, the retail price shall not be less
than one hundred thirty percent of the value determined under
section 25 of the Customs Act, 1969 (IV of 1969), including the
amount of customs duties and federal excise duty levied
thereon;”;

(k) for clause (37), the following shall be substituted, namely:-

“(37) “tax fraud” means knowingly, intentionally or dishonestly

doing any act or causing to do any act or omitting to take any
action or causing the omission to take any action, to cause loss
of tax or attempting to cause loss of tax under this Act, including-

(a) using or preparing false, forged and fictitious

documents including return, statements annexure and invoices;

(b) suppression of supplies that are chargeable to tax

under this Act;

fictitious transactions;

(d) making taxable supplies of goods without issuing

any tax invoice;

(e) issuance of any tax invoice without supply of goods;

(f) suppression and nonpayment of withholding tax in

the prescribed manner beyond a period of three months from due date of payment of tax;

(g) tampering with or destroying of any material

evidence or documents required to be maintained under this Act or the rules made thereunder;

(h) acquisition, possession, transportation, disposal or

in any way removing, depositing, keeping,
concealing, supplying, or purchasing or in any other
manner dealing with, any goods in respect of which
there are reasons to believe that these are liable to
confiscation under this Act or the rules made
thereunder;

(i) making of taxable supplies without getting

registration under this Act;

(j) generating fake input through manipulation of return

filing system of the Board and making fake entries
in the sales tax returns or in the annexures; and

(k) making fictitious compliance of section 73, including

routing of payments back to the registered person,
or for the benefit of the registered person, through a
bank account held by a supplier or a purported
supplier.

Explanation. Any act of commission mentioned in
this clause shall be treated as intentional unless the

person accused of tax fraud proves that he had no

intention, motive, knowledge, or reason to believe that he was committing a tax fraud;”

(2) in section 3,-

(i) in sub-section (3), in clause (a) the word “and”, occurring at the

end shall be omitted and in clause (b) for the full stop at the end,
the semi colon and the word “and” shall be substituted and
thereafter the following new clause shall be added, namely:-

“(c) in the case of supply of digitally ordered goods by online

market place, website and software application from within
Pakistan during the course of e-commerce, the liability to
collect and pay tax shall be of payment intermediary
including a banking company, a financial institution,
licensed exchange company or payment gateway in case
the payment is made digitally and of the courier delivering
the goods where those are supplied on Cash on Delivery
(CoD) basis at the rates provided in the Eleventh
Schedule.”;

(ii) in sub-section (7), proviso shall be omitted;

(iii) after sub-section (7), as amended above, the following new sub-

section (7A) shall be inserted, namely: –

“(7A) Notwithstanding anything contained in this Act, the tax
collected by the payment intermediary and courier in respect of

the supplies related to digitally ordered goods from within

Pakistan in the course of e-commerce shall be deemed as the
final discharge of tax liability under this Act for online market
place, vendors at online market place, websites, software
application making those supplies to the extent of those supplies
and no input adjustment shall be allowed in respect of these
supplies.”; and

(iv) in sub-section (9A), for the existing proviso, the following shall be

substituted, namely:-

“Provided that sales to the extent falling within the ambit of sub-section (7A) shall be excluded from the chargeability under this sub-section.”;

(3) in section 8B, in sub-section (4), after the full stop at the end, the

following shall be added, namely: —

“In order to limit input tax allowance, the Board may also use data based automated risk management system to defer certain input tax or fix higher or lower limits of input tax adjustment:

Provided that the registered person may contest the action taken under this sub-section by filing application and documents with the Commissioner concerned, who shall decide the case within thirty days of such application.”;

(4) in section 11D, after sub-section (4), the following new sub-section shall

be added, namely:-

“(5) Notwithstanding anything contained in this section, in case

of person who is liable to be registered under clause (25) of
section 2 based on tax withheld under section 236G of Income
Tax Ordinance, 2001 (XLIX of 2001) and does not furnish a return
upon notice, an officer of inland revenue may assess sales tax
liability on the value addition on any reasonable basis including
information obtained from the purchase data under section 236G
of Income Tax Ordinance, 2001 (XLIX of 2001)”.

(5) in section 11E, for sub-section (1), the following shall be substituted;

namely:-

“(1) Where due to any reason, any tax or charge has not been
levied or short levied or where the officer of Inland Revenue not
below the rank of Assistant Commissioner suspects on the basis
of audit or otherwise that due to any reason a person has-

(a) not paid or short paid due sales tax;

(b) claimed input tax credit or refund which is not

admissible; or

the officer of Inland Revenue after issuing a show cause notice to
the person shall pass an order to determine and recover the
amount of tax unpaid or short paid, inadmissible input tax or
refund, or unlawful refund obtained and shall also impose penalty
and default surcharge in accordance with sections 33 and 34:

Provided that this section shall not be applicable to the
extent of proceedings initiated under section 37A of the Act.”;

(6) in section 11G, in sub-section (2), for the words “twenty days”, the words

“eighty days” shall be substituted;

(7) in section 14,-

(i) after sub-section (1), the following new sub-sections (1A) and

(1B) shall be added, namely:-

“(1A) Every person including a non-resident person selling
digitally ordered goods from within Pakistan through online
marketplace, website or software application as the case may be,
shall apply in the prescribed form and in the prescribed manner
for registration.

(1B) Every online marketplace or a courier, involved in e-
commerce by supplying digitally ordered goods from within Pakistan shall not allow any person to use their services to carry out e-commerce transactions unless it is registered under sales tax and income tax.”; and

(ii) after sub-section (2), the following new sub-section shall be

inserted, namely:-

“(2A) If a person, who is required to be registered under the
Act, does not apply for registration and the Commissioner Inland
Revenue or any other officer, as may be authorized by the Board,
after such inquiry as deemed appropriate, having reason to believe
that a person is liable to register, he shall compulsorily register such
person.”;

(8) after section 14AB, the following new sections shall be inserted,

namely:-

“14AC. Bar on operations of bank accounts. – (1)
Notwithstanding anything contained in this Act or any other law for the
time being in force, the Commissioner shall have the powers to direct
banking companies, scheduled banks and other financial institutions,
through an order in writing, to bar operation of the bank account of any
person who fails to get registered for the purposes of this Act.

(2) Notwithstanding anything contained in sub-section (1)
upon registration of such person, the Commissioner shall issue and
convey order for removal of bar on operation of his bank accounts
immediately.

(3) Any person, aggrieved by any decision or order passed
under sub-section (1), may within thirty days of the date of receipt of such
decision or order prefer an appeal before the Chief Commissioner Inland
Revenue.

(4) The provisions of this section shall come into force on such
date as the Board may by notification in the official Gazette appoint.

14AD. Bar on transfer of Immoveable Property. — (1)
Notwithstanding anything contained in this Act or any other law for the
time being in force, the Commissioner shall have the powers to direct
the property registering authority, through an order in writing, to bar

transfer of immoveable property of any person who fails to get registered

for the purposes of this Act.

(2) Notwithstanding anything contained in sub-section (1),
upon registration of such person, the Commissioner shall issue and
convey order for removal of bar on transfer of immovable property
immediately.

(3) Any person, aggrieved by any decision or order passed
under sub-section (1) may, within thirty days of the date of receipt of such
decision or order prefer an appeal before the Chief Commissioner Inland
Revenue.

(4) The provisions of this section shall come into force on such date as notified by the Board.

14AE. Other coercive actions for non-registration.- (1)
Notwithstanding anything contained in this Act or any other law for the
time being in force, any person who fails to get himself registered for the
purposes of this Act, the Chief Commissioner shall have the powers to:—

(a) seal the business premises;

(b) seize moveable property; or

taxable activity of a person.

(2) Action under sub-section (1) shall not be carried out, unless —

(a) a public notice is issued specifying the date from

which the premises shall be sealed, or movable property is attached, or a receiver is appointed for the management of the taxable activity;

(b) a committee comprising the Chief Commissioner,

the Commissioner concerned, and a representative from the Chambers of Commerce or Trade Bodies, provides an opportunity of being heard to the person through an open court; and

Board’s website and newspaper as well.

(3) Notwithstanding anything contained in sub-section (1)
upon registration, of such person the Chief Commissioner shall issue
and convey order for removal of receiver appointed under sub-section

(1) not later than two working days.

(4) Any person, aggrieved by any decision or order passed under sub-section (1), may within thirty days of the date of receipt of such decision or order prefer representation before the Board.

(5) All or any of the provisions of this section shall come into
force on such date as the Board may by notification in the official Gazette
appoint.”;

(9) in section 21,-

(i) after sub-section (2), the following new sub-section shall be

inserted, namely:-

“(2A) The Commissioner shall, within fifteen days of
issuance of order of suspension, issue a show cause notice to the
registered person. Upon receipt of the reply to the notice and after
giving an opportunity of hearing to the registered person, if the
Commissioner is satisfied, he may order for revoking of
suspension of the registered person or issue an appealable
speaking order for blacklisting of the registered person within
thirty days of receipt of the reply to the notice.”; and

(ii) sub-section (5) shall be omitted;

(10) in section 23,-

(i) in sub-section (1), in clause (g), after the second proviso, the

following new proviso shall be inserted, namely:-

“Provided also that where any goods are transported or
supplied, the registered person shall ensure the generation and
linkage of the tax invoice with the e-Bilty generated under section

40C of this Act and section 83C of the Customs Act, 1969.”; and

(ii) after sub-section (4), the following new sub-sections shall be

added, namely:-

“(5) Notwithstanding anything contained in this Act, the
Board through notification in the official Gazette, may require any
person or class of persons to integrate their electronic invoicing

system with the Board’s Computerized System for real time

reporting of sales in such mode and manner and from such date as may be specified therein.

(6) Licensed integrator shall integrate electronic
invoicing system of registered persons referred to in sub-section

(5) in such mode and manner as may be prescribed:

Provided 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.”;

(11) in section 26,-

(i) in sub-section (1), in third proviso, for the full stop at the end, a

colon shall be substituted and thereafter the following new provisos shall be added, namely:-

“Provided further also that every online marketplace shall
furnish not later than the due date a true, complete and correct
monthly statement in the prescribed form, indicating the supplier-
wise amount paid and tax due and such other information of the
taxable supplies of digitally ordered goods irrespective of the
economic ownership of the supplies from within Pakistan:

Provided further also that every payment intermediary and
courier shall furnish not later than the due date a true, complete
and correct monthly statement in the prescribed form, indicating

the supplier-wise amount paid and tax due and such other

information for taxable supplies of digitally ordered goods from
within Pakistan through an online market place, website and
software application and delivering goods using its payment

platform or courier service as the case may be.”; and

(ii) in sub-section (3), for the colon occurring at the end, a full stop

shall be substituted and thereafter the proviso shall be omitted;

(12) in section 30, in sub-section (1), for clause (j), the following shall be

substituted, namely:-

“(j). an officer with any other designation including officers of

Directorates General.

Explanation.- For the removal of doubt, it is clarified that officers
of Directorates General have always been authorities under this
section.”;

(13) after section 32A, the following new section shall be inserted, namely:—

“32B. Appointment of experts and auditors. — (1) The Board
or the Commissioner may appoint as many experts as it or the
Commissioner considers necessary for the purposes of this Act,
including for the purposes of assistance in audit, investigation, litigation
or valuation.

(2) The Board may appoint as many auditors as it may deem
fit but not more than two thousand auditors through direct engagement
or through a third party including a pay roll firm for the purposes of this

Act, and confer such powers as may be deemed necessary to assist the

authorities mentioned in clauses (a) to (f) of sub-section (1) of section 30 of this Act and clauses (a) to (f) of sub-section (1) of section 29 of the Federal Excise Act, 2005, as per the terms, conditions, limitations and restrictions as may be prescribed.”;

(14) in section 33,-

(i) in Chapter VII, for marginal heading “Offences and Penalties”, the

expression “Offences, Penalties and Punishment” shall be

substituted; and in the heading, for the expression “Offences and Penalties”, the expression “Offences, Penalties and Punishment” shall be substituted;

(ii) in section 33, in the Table, in column (2), after the expression

“Penalties”, the expression “and Punishment” shall be inserted;

(iii) after S. No. 1, the following new S. No. and entries relating thereto

in columns (1), (2) and (3) shall be inserted, namely:-

“1A. Where any

online marketplace,

payment intermediary

or courier fails to

furnish prescribed

monthly statement

within due date

Such person shall be

liable to pay:

(i) Penalty of five lac

rupees for first default;

(ii) Penalty of one million

rupees for each

subsequent default.

1B. Where any online

marketplace, courier

allow use of its

services in the course

of e-commerce by

unregistered persons

Such person shall be

liable to pay:

(i) Penalty of five lac

rupees for first default;

(ii) Penalty of one million

rupees for each

subsequent default.

14”;

(iv) S. No. 11, and entries relating thereto in columns (1), (2) and (3)

shall be omitted;

(v) for S. No. 13 and entries relating thereto in columns (2) and (3),

the following shall be substituted, namely:-

(1)

(2)

(3)

“13. Any person

who commits,

causes to commit

or attempts to

commit the tax

fraud as defined in

section 2(37).

Such person shall be liable,

upon conviction by a Special

Judge, to imprisonment for a

term which may extend to ten

years or with fine which may

extend to ten million rupees,

or with both and shall also be

liable to pay the amount equal

to the loss of tax caused as

confirmed by the Special

Judge from such amount

2(37)”;

reported under sub section (8)

of section 37B, including one

hundred percent penalty of tax

loss and default surcharge

under section 34 of the Act.”;

(vi) after S. No. 13, the following new S. No. and entries relating

thereto in columns (2) and (3) shall be inserted, namely:-

“13A. Any person who

abets or connives

in committing tax

fraud as defined

in section 2(37) or

any offence

warranting

prosecution

under the Act.

Such person shall be

liable, upon conviction

by a Special Judge, to

imprisonment for a

term which may

extend to ten years or

with fine which may

extend to ten million

rupees, or with both.

2(1), 2(37),

50A”;

(vii) S. No. 22, and entries relating thereto in columns (1), (2) and (3)

shall be omitted; and

(ix) after S. No. 25AA, the following new S. No. and entries relating

thereto in columns (2) and (3) shall be inserted, namely:-

“25B. Where any person

fails to generate an e-bilty,

or tampers with, misuses,

or forges such document in

Such person shall be

liable to a penalty of

fifty thousand

rupees and recovery

sub-

section (6)

of 40C.”.

contravention of sub-

section (6) of section 40C.

of any tax evaded

through such

contravention

(15) in section 37, after sub-section (3), the following new sub-section (4)

shall be added, namely:-

“(4) For the purpose of an inquiry under this Act, the officer of Inland Revenue shall have the powers of a civil court trying a suit under the Code of Civil Procedure, 1908 (Act No. V of 1908), in respect of the following matters, namely:—

(a) summoning and enforcing the attendance of any person

and examining him on oath; and

(b) requiring the discovery and production of documents and

receiving evidence on affidavits.”;

(16) for section 37A, the following shall be substituted, namely:-

“37A. Power to inquire and investigate offences warranting
prosecution under this Act.- (1) Notwithstanding anything contained
in section 11E of this Act, an officer of Inland Revenue, not below the
rank of Assistant Commissioner or any other officer authorized by the
Board in this behalf on the basis of material evidence pointing to the
commission of tax fraud or an offence warranting prosecution under this
Act may initiate an inquiry upon approval by the Commissioner.

(2) The inquiry officer shall complete the inquiry while

exercising the powers under the provisions of section 37, 38, 38A, 38B,

40 or any other section the Act, wherever required.

(3) On completion of the inquiry, the inquiry officer may give
an opportunity of being heard to the person whose actions may have
caused or attempted to cause tax fraud or any other offence warranting
prosecution under this Act, confronting the person the details of tax fraud
committed or caused to be committed or attempted to be committed by
such person.

(4) The inquiry officer, either on non-compliance by the person
accused of tax fraud under sub-section (3) or unsatisfactory submission
by the accused under said sub-section, and having reason to believe on
the basis of evidence acquired during inquiry under this Act that actions
of the person may have caused or attempted to cause tax fraud or any
other offence warranting prosecution under this Act, shall submit facts
and findings of the inquiry including the loss of tax caused or attempted
to cause, calculated as a result of such inquiry to the Commissioner to
obtain prior approval for investigation.

(5) The Commissioner, on the basis of facts and findings under sub-section (4) and after recording reasons in writing, shall-

(a) approve initiation of investigation, or

(b) require the officer of Inland Revenue to submit such

further information or documents as he may direct for his decision; or

(6) Upon approval of investigation under sub-section (5 ), the

inquiry officer shall enter the substance of the offence in writing in the form as may be prescribed by the Board.

(7) While holding investigation, an officer of Inland Revenue
not below the rank of Assistant Commissioner shall exercise the same
powers as are exercisable by an officer in charge of a police station

under the Code of Criminal Procedure,1898 (Act V of 1898), but such
officer shall exercise such powers subject to the provisions of this Act.”;

(17) after section 37A, as amended above, the following new section 37AA

shall be inserted, namely:-

“37AA. Power to arrest .- (1) The officer of Inland Revenue,
during the investigation, having reason to believe on the basis of
evidence that actions of any person may have caused or attempted to
cause tax fraud or any other offence warranting prosecution under this
Act, may cause arrest of such person with prior approval of the
Commissioner.

(2) Where an officer of Inland Revenue is of the opinion that
delay in arrest may enable the accused to evade the process of law or
circumstances exist in which obtaining prior approval of the
Commissioner under sub-section (1) is not practicable, he may arrest
accused without prior approval of the Commissioner and immediately
report the arrest of the accused to the Commissioner. Such report shall
contain a summary of all material facts liable to be entered in the register

of arrests and detentions and shall be accompanied with a copy of the

grounds of arrest of such person.

(3) The Commissioner may, if he believes that there was no
sufficient evidence or reasonable ground for arrest of a person without
approval in terms of sub-section (2) or the arrest was made with mala
fide intent, direct the officer of Inland Revenue to release forthwith the
accused so arrested.

(4) The Commissioner shall then refer the matter to the Chief Commissioner for fact finding inquiry if he believes that the arrest made under sub-section (2) was without sufficient evidence or reasonable ground or made with mala fide intention.

(5) Where the person suspected of tax fraud or any offence
warranting prosecution under this Act is a company, every director, chief
executive officer or the chief financial officer or by whatever name he
may be called, of that company whom the officer of Inland Revenue has
reason to believe is personally responsible for actions of the company
committing the tax fraud or any offence warranting prosecution under
this Act shall be liable to arrest:

Provided that any arrest under this sub-section shall not absolve the company from the liabilities of tax sought to be evaded, default surcharge and penalty under this Act.

(6) All arrests made under this Act shall be carried out, unless
inconsistent with the provisions of this Act, in accordance with the

relevant provisions of the Code of Criminal Procedure, 1898 (Act V of

1898).

(7) Notwithstanding anything contained in sub-section (1) to

(5) of section 37A of the Act, an officer of Inland Revenue, not below the
rank of Assistant Commissioner or any other officer authorized by the
Board in this behalf, who on the basis of material evidence has reason

to believe that any person is an abettor of tax fraud or any offence
warranting prosecution under the Act, may cause arrest of such person
on approval regarding investigation and arrest by the Commissioner.”;

(18) for section 37B, as substituted above, the following shall be substituted,

namely:-

“37B.Procedure to be followed on arrest of a person.- (1) Any
person arrested under this Act shall be produced before the Special
Judge or, if there is no Special Judge within a reasonable distance, to
the nearest Judicial Magistrate, within twenty-four hours of such arrest,
excluding the time necessary for the journey from the place of arrest to
the Court of the Special Judge or, as the case may be, of such
Magistrate.

(2) When any person is produced under sub-section (1) before
the Special Judge, he may, on the request of such person, after perusing
the record, if any and after giving the prosecution an opportunity of being
heard, admit him to bail on his executing a bond, with or without sureties,
or refuse to admit him to bail and direct his detention at such place as
he deems fit:

Provided that nothing herein contained shall preclude the

Special Judge from cancelling the bail of any such person at a
subsequent stage if, for any reason, he considers such
cancellation is necessary, but before passing such order he shall

afford such person an opportunity of being heard.

(3) When such person is produced under sub-section (1)
before a Judicial Magistrate, such Magistrate may, after authorising his
detention in such custody at such place and for such period as he
considers necessary or proper for facilitating his earliest production
before the Special Judge, direct his production before the Special Judge
on a date and time to be fixed by him or direct such person to be forthwith
taken to, and produced before, the Special Judge and he shall be so
taken.

(4) Nothing in sub-section (2) or sub-section (3) shall preclude
the Special Judge or the Judicial Magistrate from remanding any such
person to the custody of an officer of Inland Revenue carrying out
investigation against that person if such officer makes a request in
writing to that effect, and the Special Judge or the Judicial Magistrate
may, after perusing the record, if any, and hearing such person, is of the
opinion that for the completion of investigation it is necessary to make
such order. Upon expiry of a period of remand further remand, as
aforesaid may be granted on good cause being shown:

Provided that in no case the aggregate period of such custody shall exceed fourteen days.

(5) If an officer of Inland Revenue, after holding an

investigation as aforesaid, is of the opinion that there is no sufficient
evidence or reasonable ground for suspicion against such person, he
may release him on his executing a bond, with or without sureties, and
shall direct such person to appear, as and when required, before the
Special Judge, and make a report to the Special Judge for the discharge
of such person and shall make a full report of the case to the
Commissioner.

(6) The Special Judge to whom a report has been made under
sub-section (5) may, after perusal of the record, and hearing the
prosecution, agree with such report and discharge the accused or, if he
is of the opinion that there is sufficient ground for proceedings against
such person, proceed with his trial and direct the prosecution to produce
evidence.

(7) An officer of Inland Revenue empowered to carry out
investigation under this Act shall maintain a register of arrests and
detentions in the prescribed form in which he shall enter the name and
other particulars of every person arrested under this Act, together with
the time and date of arrest, the details of the information received, the
details of things, goods or documents, recovered from his custody, the
name of the witnesses and the explanation, if any, given by him and the
manner in which the investigation has been conducted from day to day;
and, such register or authenticated copies of its aforesaid entries shall
be produced before the Special Judge, whenever such officer is so
directed by him.

(8) After completing the investigation, an officer of Inland

Revenue shall, as early as possible, submit to Special Judge a report through the Commissioner in the same form and manner in which the officer-in-charge of a police station submits a report, before a court, including the total amount of loss of tax caused or attempted to be caused by the accused.

(9) Magistrate of the first class may record any statement or
confession during investigation under this Act, in accordance with the
provisions of section 164 of the Code of Criminal Procedure, 1898 (Act
V of 1898)

(10) Without prejudice to the foregoing provisions of this section, the Board, with the approval of the Federal Minister-in-charge, may, by notification in the official Gazette, authorize any other officer working under the Board to exercise the powers and perform the functions of an officer of Inland Revenue under this section, subject to such conditions, if any, that it may deem fit to impose.”;

(19) after section 37B, the following new section 37BB shall be inserted,

namely:-

“37BB. Compounding of offences.- (1) Notwithstanding
anything contained in this Act, where any person accused of tax fraud
or any other offence warranting prosecution under this Act, except the
offence under clause (13A) of section 33, wishes to deposit the amount
of tax calculated as a result of inquiry or investigation along-with penalty

and default surcharge under sections 33 and 34, the Commissioner may

compound such offence.

(2) The compounding of offence under sub-section (1) shall
not abate the investigation and prosecution proceedings in the case of
registered persons, individuals and entities who abet or connive in tax
fraud or any other offence warranting prosecution under this Act.

(3) The compounding of an offence under sub-section (1) shall have an effect of an acquittal of the accused with whom the offense has been compounded.

Provided that where the accused has been convicted and
appeal is pending before the High Court under section 37I, no
compounding shall be allowed without the leave of the High Court.”;

(20) in section 38B, after sub-section (4), the following new sub-section (5)

shall be added, namely:-

“(5) Notwithstanding anything contained in any other law for
the time being in force, the Commissioner may, by notice in writing,
require only Internet Service Providers, Telecommunication Companies
and Pakistan Telecommunication Authority, to furnish subscriber’s
information pertaining to the Internet Protocols in connection with any
inquiry or investigation in cases of tax fraud, as may be specified in such
notice.”;

(21) in section 40C,-

“(i) in sub-section (2), after the expression “bar codes,”, the

expression “production monitoring, video analytics,” shall be

inserted;

(ii) in sub-section (3) after the words “bar codes”, the expression

“,monitoring equipment” shall be inserted;

(iii) for sub-sections (4), the following shall be substituted, namely:-

“(4) Notwithstanding anything contained in this Act or

any other law for the time being in force, the provisions of section
83C of the Customs Act, 1969 (IV of 1969) shall mutatis mutandis
apply.”; and

(iv) sub-section (5) shall be omitted;

(22) section 43A shall be omitted;

(23) in section 45B, for sub-section (1), the following shall be substituted,

namely:-

“(1) Any person, other than an State Owned Enterprises (SOE),

aggrieved by any decision or order passed under sections
10,11A,11D, 11E, 11F ,21,33, 34 and 66 of this Act, by an officer
of Inland Revenue may, within thirty days of the date of receipt of
such decision or order prefer appeal to the Commissioner Inland
Revenue (Appeals):

Provided that an appeal preferred after the expiry of thirty
days may be admitted by the Commissioner Inland Revenue

(Appeals) if he is satisfied that the appellant has sufficient cause

for not preferring the appeal within the specified period.”:

Provided that registered person shall have an option to directly file an appeal before Appellate Tribunal Inland Revenue without availing right of Appeal under this section.”;

(24) in section 46, for sub-section (1), the following shall be substituted,

namely:-

“(1) Any person including an officer of inland revenue not below
the rank of Additional Commissioner aggrieved by an order of the
Commissioner (Appeals) under this Act or the rules made thereunder; or
any person other than SOE aggrieved by an order passed by officer of
inland revenue when second proviso to section 45B applies, may within
thirty days of the receipt of such order, prefer an appeal to the Appellate
Tribunal:

Provided that where sub-section (11) of section 134A of Income Tax Ordinance, 2001 (XLIX of 2001) shall apply, an SOE may prefer an appeal under this sub-section.”

(25) in section 47, for sub-section (1), the following shall be substituted,

namely:-

“(1) Within sixty days of the order of the Appellate Tribunal, the
aggrieved person or the Commissioner may submit a reference in the
prescribed form along with a statement of the case and complete record

of the Appellate Tribunal to the High Court, stating any question of law

arising out of such order.”;

(26) in section 56B, in sub-section (1), after the word “servant”, the

expression “, expert or auditors appointed under section 32B” shall be
inserted;

(27) after section 58B, the following new section 58C shall be inserted,

namely:-

“58C. Inspection of audit firm- Where in case of a registered
person, whose accounts are subject to audit under the Companies Act,
2017 (XIX of 2017), Chief Commissioner Inland Revenue has reason to
believe that the audited accounts do not reflect the true and fair view of
sales and purchases and related sales tax liability, he or she may with
the approval of the Board, refer the audit firm, who has issued audit
certificate to that registered person, for inspection to Audit Oversight
Board.”;

(28) in section 73, in sub-section (4), for the words “one hundred million

rupees in financial year or ten million rupees in a tax period”, the expression “the amount in a financial year or in a tax period, as may be prescribed by the Board, with the approval of Federal Minister-in-
Charge” shall be substituted.;

(29) in section 74, in the proviso, for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added, namely: –

“Provided further that regardless of anything stipulated in this

section, or any provision of this Act, or any other applicable law currently in force, and notwithstanding any decision, order or judgement issued by any forum, authority or court, the maximum period of extension under this section by the Board or the Commissioner, as the case may be, shall not exceed two years in aggregate:

Provided also that where there are reasons to believe that
significant loss to exchequer has been caused by an act of omission or
commission by the registered person or by any authority mentioned in
section 30, a committee of members as notified by the Board may further
condone the limitation specified for a period as it may deem fit, after
providing a reasonable opportunity of being heard to the registered
person concerned.”;

(30) in the Third Schedule, after serial number 51, in column (1), the following

new serial number and entries relating thereto in columns (2) and (3) shall be added, namely: –

“52.

Import of pet food including of dogs

and cats sold in retail packing

2309.1000

53.

Import of coffee sold in retail

packing

0901.1100, 0901.1200,

0901.2100, 0901.2200,

0901.9000, 2101.1120

Import of chocolates sold in retail

packing

1704.9010, 1806.2090,

1806.3100, 1806.3200,

1806.9000

55.

Import of cereal bars sold in retail

packing

1904.1010, 1904.1090,

1904.2000, 1904.3000,

1904.9000.”;

(31) in the Sixth Schedule, –

(a) in Table-1, in column (1),-

(i) S Nos. 151 and 164 and entries relating thereto in columns

(2) and (3) shall be omitted;

(ii) against S. No. 152, in column (2), for the expression

“2025”, the expression “2026” shall be substituted;

(iii) against S. No. 179, in column (2), after the word

“capsules”, the expression “(for personal use only)” shall

be omitted; and

(iv) after S. No. 180, the following new S.No. and entries

relating thereto in columns (1), (2) and (3) shall be added,

namely:-

“181.

Import or lease of aircrafts by

Pakistan International Airlines

Corporation Limited (PIACL)

8802.1200

8802.3000

8802.4000”;

(b) in Table-2,-

(i) against S. No. 57, in column (2), the following shall be

substituted, namely:-

“Iron and steel scrap excluding:-

(a) supplied by manufacturer cum-exporter of recycled

copper, authorized under Export Facilitation
Scheme, 2021 directly supplied to a registered steel
melter subject to such apportionment, conditions

and restrictions as may be specified by the Board through a Sales Tax General Order; and

(b) supplied directly by the importer (verifiable from the

goods declaration form) to a registered steel melter subject to such apportionment, conditions and restrictions as may be specified by the Board through a Sales Tax General Order.”;

(32) in the Eighth Schedule, in Table-1, in column (1),-

(i) serial number 53 and 72 and entries relating thereto in columns

(2), (3), (4) and (5) shall be omitted;

(ii) after serial number 88 and entries relating thereto in columns (2),

(3), (4) and (5), the following new serial number and entries

relating thereto in columns (2), (3), (4) and (5) shall be added,

namely:-

“89.

(i) imports of plant,

machinery, and

equipment for

installation in the

tribal areas, and

import of industrial

Respective

heading

10%

(for 2025-

26)

inputs by industries

located in the tribal

areas, as defined in

the Constitution of the

Islamic Republic of

Pakistan; and

(ii) and supplies within

the tribal areas

Provided that, in

case of imports, the same

shall be allowed

clearance by the

Customs authorities in

accordance with quota

determined by IOCO.

Provided further

that if plant, machinery

and equipment, on which

reduced rate is availed

under this serial number,

is transferred or supplied

outside the tribal areas,

12%

(for 2026-

27)

14%

(for 2027-

28)

16%

(for 2028-

29).”; and

the differential amount of

tax shall be paid at

applicable rate.

(33) in the Eleventh Schedule, in the Table, in column (1), for serial number

8 and entries relating thereto in columns (2), (3) and (4), the following

shall be substituted, namely:-

“8.

Payment

intermediaries and

couriers in respect of

digitally ordered

goods from within

Pakistan.

Persons

supplying

digitally

ordered goods

from within

Pakistan

through online

market place,

2% of gross value of

supplies.”.

website,

software

applications

Amendment in the Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (XL of 1997).- In the Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (XL of 1997), the following further amendments shall be made, namely:-

in section 31,-

(a) in sub-section (8), in the first proviso, in clause (b), for full stop at the

end, a colon shall be substituted and thereafter, the explanation shall be omitted; and

(b) in the second proviso, for full stop at the end, a colon shall be

substituted and thereafter the following third proviso shall be added,
namely:-

“Provided also that the Federal Government may, on a case-
to-case basis and for a fixed period, and for the timely fulfilment of
any financial obligations of the Federal Government or any public
sector entity nominated by the Federal Government with respect to
electric power services to ensure sustainability and financial viability
of the electric power sector, increase the aggregate amount of such
surcharges up to the requisite extent required to meet such financial
obligations.

Explanation.— For the purpose of these provisos, the
term “financial obligations” includes obligations of the Federal
Government to make payments in respect of purchase of electric

power as well as obligations related to electric power services

secured through issuance of sovereign guarantee.”.

Amendments in the 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 section 3, –

(i) in sub-section (1), in the first proviso, for the semicolon, a colon shall be

substituted and thereafter the following new proviso shall be added, namely: –

“Provided further that from such date and in such mode and manner, as may be prescribed through a general order by the Board, any service provider as mentioned in Table 1 and Table 2 of the Schedule shall integrate his businesses with the Board’s computerized system for real-time reporting of provision of services.”.

(ii) in sub-section (2A), in clause (d), after the expression “48,”, the

expression “147 and 163” shall be inserted; and

(iii) after sub-section (3), the following new sub-section shall be added,

namely: –

“(4) Notwithstanding the provisions of this section, the Board may,

whenever deemed necessary, shall subject to such conditions, restrictions and limitations, specify a Negative List of services exempt from tax under this Ordinance, Table-3 to the Schedule, by notification in the official Gazette.”.

Amendments in the 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, –

(i) in clause (7), the words “and includes any body corporate which

transacts the business of banking in Pakistan” shall be omitted;

(ii) after clause (17B), the following new clause shall be inserted,

namely: –

“(17C) “digitally delivered services” means any service delivered
over the internet or electronic networks, where the delivery

is automated and require minimal or no human intervention
including music, audio and video streaming services, cloud
services, online software applications services, services
delivered through online inter-personal interaction i.e., tele
medicines, e-learning etc., online banking services,
architectural design services, research and consultancy
reports, accounting services in the form of digital files or
any other online facility;”;

(iii) after clause (19A), the following new clause shall be inserted,

namely: –

“(19AA) “e-commerce” means sale or purchase of

goods and services conducted over computer networks by
methods specifically designed for the purpose of receiving
or placing of orders either through websites, mobile
applications or online marketplace having digital ordering
features by using either mobile phone, iPad, Tablet or
automated computer-to-computer ordering system;”;

(iv) in clause (36), in sub-clause (a), after the word “sport”, the words

“excluding recreational clubs formed with membership fee
exceeding one million for any class of new members” shall be
inserted; and

(v) in clause (38B), after the word “seller” occurring at the end, the

expression shall be inserted, namely: –

“and includes “online interfaces” that facilitate, for a fee, the direct interaction between multiple buyers and multiple sellers via digital orders for supply of goods and services, with or without the platform taking economic ownership of the goods or providing or rendering the services that are being sold;”;

(2) in section 4AB, for the full stop at the end, a colon shall be substituted

and thereafter the following new proviso shall be added, namely: –

“Provided that in case of an individual deriving income chargeable
under the head “Salary”, the surcharge shall be payable at the rate of
nine percent of the income tax imposed under Division I of Part I of the
First Schedule where the taxable income exceeds rupees ten million in
a tax year.”;

(3) after section 6, the following new section shall be inserted, namely: –

“6A. Tax on payments for digital transactions in e-commerce
platforms. – (1) Subject to this Ordinance, a tax shall be imposed, at the
rate specified in Division IVA of Part I of the First Schedule, on every
person who receive payment for supply of digitally ordered goods or
services which are delivered from within Pakistan using locally operated
online platforms including online marketplace or websites:

Provided that the export proceeds subjected to withholding under

section 154A shall not fall within the ambit of this section.

(2) The tax imposed under sub-section (1) shall be computed by applying the relevant rate of tax to the gross amounts of receipts mentioned in sub-section (1).”;

(4) in section 8, –

(a) for the expression “5, 5A, 5AA, 6,” wherever appearing, the

expression “5, 5A, 5AA, 6, 6A,” shall be substituted; and

(b) in clause (e), after the figure “6”, the expression “, 6A” shall be

inserted;

(5) in section 15, in sub-section (4), for the full stop at the end, a colon shall

be substituted and thereafter the following new proviso shall be added, namely: –

“Provided that the minimum value of fair market rent for the
property in case of commercial properties shall be four percent of fair
market value per annum as per provision of section 68 of the Ordinance:

Provided further that the minimum value of fair market rent
mentioned in above proviso shall not apply if an evidence proving
otherwise is provided by the taxpayer to the satisfaction of the
Commissioner.”;

(6) in section 18, in sub-section (1), in clause (b), in the explanation, after

the word “societies”, the words “including recreational club” shall be
inserted;

(7) in section 21, –

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

and thereafter for clause (q), the following shall be substituted, namely: –

“(q) ten percent of the claimed expenditure made attributable

to purchases made from persons who are not National Tax Number holders:

Provided that this clause shall not apply on
agricultural produce directly purchased from the growers:
Provided further that the Board may, by notification in the official Gazette, exempt persons or classes of persons from this clause subject to such conditions and limitations as may be specified therein;”; and

(b) in clause (r), for the full stop at the end, the expression “; and”

shall be substituted and thereafter the following new clause shall be added, namely: –

“(s) fifty percent of the expenditure claimed in respect of sale

where the taxpayer received payment exceeding more than two hundred thousand rupees otherwise than through a banking channel or digital means against a single invoice containing one or more than one transactions of supply of goods or provisions of services.”;

(8) in section 22,-

(a) in sub-section (1), for the full stop appearing at the end, a colon

shall be substituted and thereafter the following new proviso shall be added, namely: –

“Provided that the depreciation expense shall not be

allowed for the amount paid for addition of capital assets to a seller in all relevant tax years if the tax deductible under sections 152 or 153 of the Ordinance in respect of those payments has not been deducted and deposited in the treasury, by not adding such amount paid for addition in capital assets in the assets for computation of tax depreciation.” and;

(b) in sub-section (2), for the colon appearing at the end, a full stop

shall be substituted;

(9) in section 24, in sub-section (4), for the expression “twenty-five years”,

the expression “fifteen years” shall be substituted;

(10) in section 39, in sub-section (3), after the word “channel”, the expression

“or digital means as defined in section 2” shall be inserted;

(11) in section 56, in sub-section (1), for the full stop appearing at the end, a

colon shall be substituted and thereafter the following new proviso shall be added, namely: –

“Provided that the adjustment of business loss shall not be allowed against income from property for the tax year.”;

(12) in section 59B, in sub-section (2), after clause (b), the following new

clause shall be inserted, namely: –

“(ba) a company or companies within the group whose income from
business is chargeable to tax under any provisions of this

Ordinance other than Division II of Part I of the First Schedule to the Ordinance shall not be entitled to avail group relief;”;

(13) after section 63, the following new section shall be inserted, namely: –

“63A. Tax credit for interest paid on Low-cost Housing Loan.— (1)

An individual shall be entitled to a tax credit for a tax year in respect of
any profit on debt or share in rent or share in appreciation for value of
house paid by the person in the year on a loan by a scheduled bank or
any other financial institution regulated by the Securities and Exchange
Commission of Pakistan or advanced by Government or the Local
Government or a statutory body or a public company listed on a
registered stock exchange in Pakistan where the person utilizes the loan
for the construction (including land) or acquisition of one personal house
having land area up to two thousand five hundred square feet or flat
having total area up to two thousand square feet.

(2) The amount of a person’s tax credit allowed under subsection (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 any tax credit under this Part;

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

C is the lesser of —

(a) the total profit on debt referred to in sub-section (1)

paid by the person in the year;

(b) thirty per cent of the person’s taxable income for the

year; or

(3) The person shall not be entitled to tax credit under this

section for any profit deductible under section 15A.

(4) Where an individual has claimed tax credit under this section, he shall not be entitled to claim tax credit for another house or flat under this section during the subsequent fifteen tax years.”;

(14) in section 65F, in sub-section (1), in clause (a), the word “exclusively”

shall be omitted;

(15) in section 75A, –

(a) in the heading, after the word “channel”, the word “or digital

means” shall be inserted; and

(b) in sub-section (1), in clause (b), after the word “instrument”, the

words “or through digital means” shall be inserted;

(16) in section 100C, the expressions “Table II of” wherever appearing, shall

be omitted;

(17) in section 113, in sub-section (2), in clause (c), in the second proviso, for

the word “three”, the word “two” shall be substituted;

(18) after section 114B, the following new section shall be inserted,

namely:—

“114C. Restriction on economic transactions by certain persons. — (1) Notwithstanding anything contained in any law for the time being in force, —

(a) any application, by any ineligible person, for booking,

purchase or registration of a motor vehicle, shall not be
accepted or processed by any manufacturer of a motor

vehicle or vehicle registering authority of Excise and

CTaxation Department, as the case may be;

(b) any application or request by any ineligible person, to any

authority responsible for registering, recording or attesting transfer of any immovable property, more than such value in aggregate in a tax year as may be notified by the Federal Government from time to time, shall not be accepted or processed by such authority:

Provided that this clause shall not come into effect
or no person shall be considered ineligible for the purpose
of this clause unless a value is notified by the Federal
Government;

securities or units of mutual funds including a person authorized to open and maintain an account or clear such transactions, shall not sell, open an account or clear sale of securities, mutual funds, to an ineligible person being an individual or an association of persons; and

(d) a banking company shall —

(i) not open or maintain an already opened current or

a saving bank or investor portfolio securities account, except Asaan account and Pensioner Account, in the name of such persons as may be notified by the Board; and

(ii) not allow cash withdrawal from any of the bank

accounts of any person, exceeding the amount as
may be notified by the Board from time to time;

(2) The provisions of sub-section (1) excluding those in the clause (d) shall not apply to —

(a) purchase of all rikshaws, motorcycle and tractors;

(b) purchase of a pick-up vehicle having engine capacity up to

800 CC;

mentioned in clauses (a) and (b), trucks and buses subject to restrictions and limitations as may be notified by the Board from time to time;

(d) investment in securities up to such limit as may be notified

by the Board from time to time; and

(e) transactions made by a non-resident person or a public

company except that mentioned in sub-clause (ii) of clause

(d) of sub-section (1).

(3) The sources of investment and expenditure statement filed
by the person and sufficient resources mentioned in sub-section (5),
shall not be construed as nature and source of income for the purposes
of section 111.

(4) All or any of the restrictions imposed under sub-section (1) shall come into force as the Board may by notification in the official Gazette appoint with the approval of the Federal Government.

(5) For the purposes of this section,—

(a) “eligible person” shall means a person who has

filed –

(i) a return of income for the tax year

immediately preceding the year of
transaction mentioned in sub-section (1) and
has sufficient resources in the wealth
statement in case of an individual, or
financial statement in case of a company or
an association of persons, as the case may
be, for such transaction; or

(ii) sources of investment and expenditure

statement declaring sufficient resources and
furnishing explanation thereof for a particular
purchase or investment transaction covered

in clauses (a), (b) and (c) of sub-section (1):
Provided that in case of an individual, the eligible person shall include his immediate family members;

(b) “immediate family members” in respect of an

individual, shall include his parents, spouse and dependent children;

an eligible person as defined in clause (a) of this sub-section;

(d) “sources of investment and expenditure

statement” shall mean a declaration by a person

filed on the Board’s web portal, specifying the

sources of funds for making such transaction; and

(e) “sufficient resources” shall means one hundred

and thirty percent of the cash and equivalent assets
comprising cash denominated in local or foreign
currency, fair market value of gold, net realizable
value of stocks, bonds, receivables or any other
cash equivalent asset as may be prescribed,
declared by a person either in his sources of
investment and expenditure statement, or wealth
statement filed for the latest tax year and in the case
of a company or association of persons, cash and
equivalent assets, declared in the financial
statements attached with the income tax return for
the latest tax year:

Provided that where an asset mentioned in
sub-section (1), other than its clause (d), has been
purchased by way of exchange of capital assets
already declared in the wealth statement, or
financial statement, or sources of investment and
expenditure statement, the disposal of such capital
assets shall be treated to be part of cash equivalent
assets to the extent of the value mentioned in the
agreement.”;

(19) in section 120, in sub-section (1), –

(i) in clause (a), after the word “thereon”, the expression “equal to the

respective amounts adjusted under sub-section (2A)” shall be inserted; and

(ii) in clause (b), after the words “and the” the expression “adjustments

were made under sub-section (2A)” shall be inserted;

(20) in section 122, in sub-section (9), for the colon, appearing at the end, a

full stop shall be substituted and thereafter two provisos shall be omitted;

(21) in section 124, after sub-section (4), the following new sub-sections shall

be inserted, namely:-

“(4A) Where the Commissioner (Appeals), Appellate Tribunal,
High Court or Supreme Court has confirmed the tax payable as
determined in the order appealed against no appeal effect order
will be required to be issued and the Commissioner shall proceed
to effect recovery.

(4B) Subject to the provisions of sub-section (2) where the
Appellate Tribunal, High Court or Supreme Court has partly set
aside the order and confirmed or modified the order on some
other issues that were subject matter of the appeal, the
Commissioner shall issue an appeal effect order on the
prescribed form determining the tax payable as a result of the
confirmation or modification by the Appellate Tribunal, High Court
or Supreme Court and excluding the tax payable on the matters
that have been set aside or remanded and the tax payable on the
basis of the issues that have been confirmed or modified shall be
paid or recovered under the provisions of the Ordinance.”;

(22) section 126A shall be omitted;

(23) in section 127, in sub-section (1), –

(a) for the expression “Subject to section 126A, any person”, the

expression “Any person, other than State-Owned Enterprise (SOE),” shall be substituted and for the full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely: –

“Provided that an aggrieved person under sub-section (1) may have the option to either file appeal before Commissioner Inland Revenue (Appeals) directly or may surrender his right of appeal before Commissioner Inland Revenue (Appeals) and avail the next statutory appellate forum by lodging the appeal directly before the Appellate Tribunal Inland Revenue.”;

(24) in section 130, in sub-section (3), for clause (b), the following shall be

substituted, namely: –

“(b) has, for an aggregate period of not less than ten years, been-

(i) in practice as a Chartered Accountant, either individually or

in a firm of Chartered Accountants, within the meaning of
Chartered Accountants Ordinance, 1961 (X of 1961); or

(ii) a Chartered Accountant, within the meaning of Chartered

Accountants Ordinance, 1961 (X of 1961), and has been in
employment of a Chartered Accountant in practice as
specified in sub-clause (i) above at least for a period of ten
years;”;

(25) in section 131, for sub-section (1), the following shall be substituted,

namely: –

“(1) Where the taxpayer, or the Commissioner objects to an order passed by the Commissioner (Appeals), the taxpayer or Commissioner may appeal to the Appellate Tribunal against such order within thirty days of the receipt of such order:

Provided that the taxpayer may directly appeal against the order of the Officer Inland Revenue or the Commissioner as the case may be to the Appellate Tribunal by exercising the option as provided in subsection (1) of section 127.”;

(26) in section 133, –

(a) in sub-section (1), –

(i) for the expression “Subject to section 126A, within thirty”,

the expression “Within sixty” shall be substituted;

(ii) the expression “or, as the case may be, the Commissioner

(Appeals)” shall be omitted;

(iii) the expression “or a mixed question of law and facts” shall

be omitted; and

(iv) in the proviso, the expression “or, as the case may be, the

Commissioner (Appeals)” and thereafter Explanation shall be respectively omitted;

(b) in sub-sections (2) to (10), wherever occurring the expression “or,

as the case may be, the Commissioner (Appeals)” shall be
omitted;

of law and facts” shall be omitted; and

(d) in sub-section (7), the expressions “or a mixed question of law

and facts” and “or, as the case may be, the Commissioner

(Appeals)’s order” shall be respectively omitted;

(27) in section 134A, –

(a) in sub-section (11), for the word “If”, the expression “Subject to

sub-section (11A), if” shall be substituted; and

(b) after sub-section (11), amended as aforesaid, the following new sub-sections shall be inserted, namely: –

“(11A) In the case of a state-owned enterprise, if the Committee fails to decide within a period of sixty days, the Board shall reappoint a
Committee under sub-section (3), that shall decide the dispute in
accordance with sub-section (5) of this section.

(11B) Sub-section (11) shall apply in the case of a state-owned enterprise, if the reappointed Committee fails to decide the matter within a further period of sixty days.”;

(28) in section 138, after sub-section (3), the following new section shall be

inserted, namely: –

“(3A) Notwithstanding anything contained in this Ordinance or
any other law or any rule, any decision or judgment of any court, forum
or authority, the tax payable under any provision of this Ordinance or any
assessment order shall become immediately payable or within the time
specified in the notice issued by the income tax authority under this sub-
section, irrespective of the time provided under any other provision or

the said decision or judgment, in case the issue giving rise to the tax

payable is decided by a High Court or Supreme Court of Pakistan:

Provided that where the High Court decides the appeal filed by
the Commissioner in favor of the department under section 133,
recovery shall be made after seven days from the date of the order of
the High Court.”;

(29) in section 140, after sub-section (6), the following new sub-section shall

be inserted, namely: –

“(6A) Notwithstanding anything contained in this Ordinance or
any other law or any rule, any decision or judgment of any court, forum
or authority, the tax payable under any assessment order shall become
immediately recoverable or within the time specified in the notice issued
by the income tax authority under this subsection irrespective of the time
provided under any other provision or the said decision or judgment, in
case the issue giving rise to the tax payable is decided by a High Court
or Supreme Court of Pakistan:

(30) in section 149, after sub-section (1), the following new sub-section shall

be inserted, namely: –

“(1A) Notwithstanding the provisions of sub-section (1), any person
responsible for paying pension or annuity, or any supplement to a

pension or annuity or commutation of pension to a former employee who

is below the age of seventy years and deriving pension income during a
tax year in which the payment exceeds rupees ten million, shall at the
time of payment, deduct tax from the amount which is over and above
rupees ten million at the rate provided in Division I of Part I of the First
Schedule of the Ordinance, along with tax deducted under section 4AB
after making adjustment of tax withheld from former employee under
other heads and tax credit admissible under sections 61 and 63 of the
Ordinance during the tax year after obtaining documentary evidence, as
may be necessary, for –

(i) tax withheld from the former employee under this Ordinance

during the tax year; or

(ii) any excess deduction or deficiency arising out of any previous

deduction; or

(iii) failure to make deduction during the year.”;

(31) after section 151, the following new section shall be inserted, namely: –

“151A. Gain arising on disposal of certain debt securities: – (1)
Every custodian of debt securities including a banking company
responsible to maintain Investor Portfolio Securities (IPS) Account on
behalf of holder of a debt security shall at the time of disposal of debt
securities including government securities deduct tax at the rate at the
rate specified in Division IIIAA of Part III of the First Schedule on the
gross amount of capital gain arising to such holder and deposit the same
in government treasury:

Provided that this section shall not apply on disposal of debt

securities made through registered stock exchange and which are settled through NCCPL.

(2) The capital gain arising to the holder on disposal of debt
security mentioned in sub-section (1) shall be computed in accordance
with the formula provided in sub-section (1A) of section 37A of the
Ordinance.”;

(32) in section 152, –

(a) in sub-section (1C), for the full stop a colon shall be substituted

and thereafter a new proviso shall be added namely:-

“Provided that the banking company and financial institution shall not deduct the tax under this sub-section where the recipient is also liable to Digital Presence Proceeds Levy and same has been collected.”; and

(b) in sub-section (1D), –

(i) after the word “maintaining”, the words “, for a period not

less than twelve months,” shall be inserted; and

(ii) for the full stop at the end, a colon shall be substituted and

thereafter the following new proviso shall be added, namely: –

“Provided that in case of holding period of debt
instruments and Government securities including treasury
bills and Pakistan investment bonds is less than twelve
months, the capital gain arising on the disposal of such
securities to the non-resident person shall be taxed at the

rates provided in paragraph (2) of Division II of Part III of

the First Schedule of the Ordinance.”;

(33) in section 153, –

(a) after sub-section (2), the following new sub-section (2A) shall be

inserted, namely: –

“(2A) Notwithstanding the provision of sub-section (1), –

(i) every payment intermediary at the time of processing

payment through digital means, on behalf of a seller of
digitally ordered goods or services through locally
operated e-commerce platforms (including websites); and

(ii) every courier business providing courier services

collecting cash from a buyer under Cash on Delivery (CoD) payment terms on behalf of a seller for the supply of digitally ordered goods and services through e-commerce platforms (including websites);

shall collect tax from the gross amount payable (including sales tax, if any) to the seller at the rate specified in Division IVA of Part I of the First Schedule to the Ordinance and deposit to government treasury.

(2B) No tax under sub-section (1) of this section shall be
deducted by the payer where the tax has been collected under
sub-section (2A) of this section by the payment intermediary or a
courier service.”;

(b) in sub-section (7), –

(1) in clause (i), –

(a) in sub-clauses (j) and (k), the word “or” appearing at

the end shall be omitted; and

(b) in sub-clause (l), for the full stop occurring at the

end, the expression a semi colon shall be substituted and thereafter the following new subclauses shall be added, namely: –

“(m) for the purpose of sub-section (2A), a

payment intermediary; or

(n) for the purpose of sub-section (2A), a courier
service.”;

(2) after clause (ii), the following new clause shall be inserted,

namely: –

“(iia) “courier service” means any specialized entity that

provides fast, secure and often tracked
transportation of documents, packages and small
freight, typically offering door-to-door delivery
solutions of goods within specific timeframes and in
case of digitally ordered goods in e-commerce
delivery and collection of cash (CoD) on behalf of
the seller and such delivery service provider
includes but not limited to –

(a) Logistics services;

(b) ride-haling services;

(d) e-commerce services;

(iib) “payment intermediary” means any third part entity

including a banking company, financial institution, a
licensed foreign exchange company or payments
gateways that facilitate the transfer of funds or
payment instructions between two or more parties
to enable, process, route or settle payments in a
financial transaction, without being the ultimate
source or recipient of the payment;” and

(3) in clause (iii), after the semi colon, appearing at the end,

the word “and” shall be added;

(34) after section 165B, the following new section shall be inserted, namely:-

“165C. Furnishing of information by online marketplace, payment
intermediary and courier service. – (1) Notwithstanding the provisions
of section 165 of the Ordinance, every payment intermediary and courier
service responsible for deducting tax under sub-section (2A) of section
153 of the Ordinance shall file a quarterly withholding statement to the
Commissioner for tax deduction regarding sale of digitally ordered goods
and services for each quarter of a tax year in the prescribed form setting
out –

(a) name, identification number (NTN/CNIC) and address of the

seller;

(b) transaction date, unique identifier (invoice number) and total

transaction value;

seller; and

(d) any other particular may be prescribed.

(2) Every online marketplace in Pakistan shall submit a

monthly statement containing name, address, Sales Tax and Income
Tax registration number of every vendors registered on its platform
supplying digitally ordered goods and services in e-commerce,
transactional and aggregated quantum of seller’s monthly turnover and
the amount deposited into the vendor’s bank account against such sale
transactions.

(3) All the provisions of the section 165 excluding sub-sections

(1), (1A) and (6) shall mutatis mutandis apply with respect to the due date of the filling of the withholding statements, revision of the statements, power to call for statement by the Commissioner, extension of time to furnish the statement after due date, power of the Board, filing of annual withholding statement and reconciliation of the withholding statement with the annual income tax return.”;

(35) after section 175A, the following new section shall be inserted,

namely:—

“175AA. Exchange of banking and tax information related to highrisk persons. — (1) Notwithstanding anything contained in any law for the time being in force, including but not limited to the Banking Companies Ordinance, 1962 (LVII of 1962), section 216 of this Ordinance and any regulations made under the State Bank of Pakistan Act,1956 (XXXIII of 1956), —

(a) the Board may share information of turnover, income including

taxable income, for one or more tax years, identification data

including bank account numbers declared in the income tax

return, wealth statement, financial statement or in any other document to the Board, in respect of persons or classes of persons, along with data-based algorithms, as may be prescribed, with scheduled banks in Pakistan; and

(b) the Scheduled banks shall provide to the Board particulars, such

as name, account numbers of such persons where the banking information is at variance with the data algorithms provided under clause (a) of this sub-section.

(2) All information received under this section shall be used only for tax and related purposes and kept confidential.”;

(36) after section 175B, the following new section shall be inserted, namely:-

“175C. Posting of Officer of Inland Revenue. — Subject to such conditions and restrictions, as deemed fit to be imposed, the Board or the Chief Commissioner, may post an Officer of Inland Revenue or such other officials with any designation working under the control of the Board or the Chief Commissioner, to the premises of any person or class of such persons, to monitor production, supply of goods or rendering of or providing of services and the stock of goods not sold at any time for determining tax payable under this Ordinance.”;

(37) in section 181, –

(a) in sub-section (1), after the word “taxpayer”, the expression

“including a person selling digitally ordered goods or services from within Pakistan using online marketplace or a courier service, as the case may be,” shall be inserted; and

(b) after sub-section (1), amended as aforesaid, the following new

sub-section shall be inserted, namely: –

(1A) Every online marketplace or courier service, involved in e-
commerce by supplying or delivering digitally ordered goods or services from within Pakistan, shall not allow any vendor to use its platform services to carry out e-commerce transactions unless such vendors have been registered under the Sales Tax Act, 1990 (VII of 1990) and this Ordinance.”;

(38) in section 182, in sub-section (1), in the Table, –

(a) against S. No. 1A, –

(i) in column (2), for the expression “165, or 165A, 165A or

165B”, the expression “165, 165A, 165B or 165C” shall be substituted;

(ii) in column (3), for the figure “5000”, the figure “50000” shall

be substituted; and

(iii) in column (4), for the expression “165 and 165A, 165A and

165B”, the expression “165, 165A, 165B and 165C” shall be substituted;

(b) after S. No. 3A, the following new S. No and entries relating

thereto in columns (2), (3) and (4) shall be inserted, namely: –

“3B

Where an online marketplace

allows an unregistered

vendor, whether resident or

non-resident involved in e-

Such online

marketplace

or a courier

service

181(1A)”;

commerce business

supplying digitally ordered

goods or services, who is

required to register under

Sales Tax Act 1990 and

Income Tax Ordinance, 2001,

under section 181 before

using the platform.

provider

shall pay a

penalty of

five hundred

thousand

rupees for

the first

default and

one million

rupees for

every

subsequent

default.

thereto in columns (2), (3) and (4) shall be inserted, namely: –

“12B

Where a banking company

or payment gateway or a

courier service provider, as

the case may be, fails to

deduct tax at the time of

making payment to a seller,

or fails to pay the tax

deducted as required under

section 160, with respect to

digitally ordered goods or

Such person

shall pay a

penalty

equal to

hundred

percent of

the amount

of tax

involved.

153(2A)”;

rendering or providing of

digitally delivered services

using e-commerce platform.

(d)

(e)

(39) in

against S. No. 15, in column (4), after the expression “Division III”, the expression “, excluding sub-section (2A) of section 153,” shall be inserted; and

after S. No. 15, amended as aforesaid, the following new S. No. and entries relating thereto in columns (2), (3), and (4) shall be added, namely: –

“15A Any seller supplying digitally Such seller 181”;

ordered goods and digitally shall pay a

delivered services through penalty of five

online marketplace who is hundred

required to registered under thousand

Sales Tax Act, 1990 and rupees for the

Income Tax Ordinance, first default and

2001, fails to registered one million

under the aforementioned rupees for

statues. every

subsequent default.

section 207, in sub-section (1), —

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

(b) in clause (l), after the semicolon, the word “and” and thereafter

the following new clause shall be added, namely: — “(m) auditor appointed under section 222.”;

(40) in section 214A, in the proviso, for the full stop at the end, a colon shall

be substituted and thereafter the following new provisos shall be added, namely: –

“Provided further that regardless of anything stipulated in this section, or any provision of this Ordinance, or any other applicable law currently in force, and notwithstanding any decision, order or judgement issued by any forum, authority or court, the maximum period of extension under this section by the Board or the Commissioner, as the case may be, shall not exceed two years in aggregate:

Provided also that where there are reasons to believe that significant loss to exchequer has been caused by an act of omission or commission by the person or by the Commissioner, a committee of members as notified by the Board may further condone the limitation specified for a period as it may deem fit, after providing a reasonable opportunity of being heard to the person concerned.”;

(41) in section 216, in sub-section (3), –

(a) after clause (b), the following new clause shall be inserted,

namely: –

“(ba) to an auditor appointed on contractual basis or engaged
through a third party including a payroll firm in the Federal Board
of Revenue, after a non-disclosure agreement is made with such

auditor as may be prescribed, to assist any authority mentioned

in clauses (b) to (g) of sub-section (1) of section 207.”; and

(b) after clause (kc), the following new clauses shall be inserted,

namely: –

“(kd) to the Tax Policy Office for the purpose of processing and
analyzing data for research and policy analysis;

(ke) to the recognized universities and international donor
agencies subject to the conditions that before sharing, the

taxpayer’s data shall be anonymized.”;

(42) in section 218, in sub-section (2), in clause (d), for the word “individual”

the word “person” shall be substituted;

(43) in section 222, the existing provision shall be re-numbered as sub-

section (1) thereof, and after sub-section (1), numbered as aforesaid, the following new sub-section shall be added, namely: —

“(2) The Board may also appoint as many auditors on
contractual basis or through a third-party arrangement, as the case may
be, as it deems fit for carrying out the purposes of this Ordinance:

Provided that the total number of auditors appointed under this section shall not be more than two thousand.”;

(44) in section 226, in clause (b), in sub-clause (ii), after the words “Appellate

Tribunal”, the expression “, Alternate Dispute Resolution Committee (ADRC)” shall be inserted;

(45) in section 231AB, in sub-section (1), for the expression “0.6%”, the

expression “0.8%” shall be substituted;

(46) in the First Schedule, –

(A) in Part I, –

(i) in Division I, –

(a) in clause (1), in the first proviso, for the full stop at

the end, a colon shall be substituted and thereafter
the following new proviso shall be added, namely: –
“Provided further that where an individual is deriving income under the head “income from other source” on account of any annuity or pension, such individual shall be charged to tax on his annuity or pension income received at the rate provided in proviso to clause (2) of this Division.”; and

(b) in clause (2), for the TABLE, the following shall be

substituted, namely: –

“TABLE

S#	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/-	1% of the amount exceeding Rs. 600,000/-

Where taxable income

exceeds Rs. 1,200,000/-

but does not exceed Rs.

2,200,000/-

Rs. 6,000/- + 11% of

the amount exceeding

Rs. 1,200,000/-

Where taxable income

exceeds Rs. 2,200,000/-

but does not exceed Rs.

3,200,000/-

Rs. 116,000/- + 23% of

the amount exceeding

Rs. 2,200,000/-

Where taxable income

exceeds Rs. 3,200,000/-

but does not exceed Rs.

4,100,000/-

Rs. 346,000/- + 30% of

the amount exceeding

Rs. 3,200,000/-

Where taxable income

exceeds Rs. 4,100,000/-

Rs. 616,000/- + 35% of

the amount exceeding

Rs. 4,100,000/-:

Provided that the in case of an individual deriving income solely from pension, annuity, supplement to the pension or annuity and commutation of pension from former employer for tax year, the rate of tax on such annuity or pension income or commutation of pension shall be set out in the following table:

No.

Description

Rate of Tax

Where the amount of

pension received does not

exceed rupees ten million

0% of the amount

Where the amount of

pension received exceeds

rupees ten million

5% of the amount

exceeding rupees

ten million

(ii) in Division IIB, for the TABLE, the following shall be

substituted, namely: –

“TABLE

S. No

Income

under

section 4C

Rate of Tax

For

tax

year

2022

For tax

years

2023,

2024 and

2025

For tax

year 2026

and

onwards

(1)

(2)

(3)

(4)

(5)

Where

income does

not exceed

Rs. 150

million

0% of

the

income

0% of the

income

0% of the

income

Where

income

exceeds Rs.

1% of

the

income

1% of the

income

1% of the

income

150 million

but does not

exceed

Rs. 200

million

Where

income

exceeds Rs.

200 million

but does not

exceed

Rs. 250

million

2% of

the

income

2% of the

income

1.5% of

the

income

Where

income

exceeds Rs.

250 million

but does not

exceed

Rs. 300

million

3% of

the

income

3% of the

income

2.5% of

the

income

Where

income

exceeds Rs.

300 million

but does not

exceed

Rs. 350

million

4% of

the

income

4% of the

income

3.5% of

the

income

Where

income

exceeds Rs.

350 million

but does not

exceed

Rs. 400

million

6% of the

income

5.5% of

the

income

Where

income

exceeds Rs.

400 million

but does not

exceed

Rs. 500

million

8% of the

income

7.5% of

the

income

Where

income

exceeds Rs.

500 million

10% of the

income:

10% of the

income”;

(iii) in Division III, –

(a) for clause (b), the following shall be substituted,

namely: –

“(b) 15% in the case of Real Estate Investment Trust
and cases other than those mentioned in

clauses (a), (ba), (c) and (d); and

(b) after clause (b), amended as aforesaid, the

following new clause shall be inserted, namely: –

“(ba) 25% and 15%, in case of mutual funds,

contingent upon proportional income derived from average annual investments in debt securities and equities respectively;”;

(iv) for Division IIIA, the following shall be substituted,

namely:-

“Division IIIA

Rate for Profit on Debt

The rate of tax for profit on debt imposed under section 7B shall be –

(a) 20% of the yield or profit paid by a banking

company or financial institution on an

account or deposit maintained with such

company or institution; and

(b) 15% of the yield or profit in cases other than

those mentioned in clause (a).”;

(v) in Division IV, after the word “services”, the words “or fee

of offshore digital services” shall be inserted; and

(vi) after Division IV, the following new Division shall be

inserted, namely: –

“Division IVA

Rate of Tax on Payments for Digital Transactions in
E-commerce Platforms

The rate of tax imposed under section 6A on payment for digitally ordered goods or digitally delivered services through e-commerce platforms including websites shall be in case of payment through –

(i) Digital Means or banking channels by payment

intermediary:

S. No.

Description

Tax Rates

Where the amount paid

does not exceed rupees

ten thousand

1% of the gross

amount paid

Where the amount paid

exceeds rupees ten

thousand but does not

2% of the gross

amount paid

exceed rupees twenty

thousand

Where the amount paid

exceeds rupees twenty

thousand

0.25% of the

gross amount

paid

(ii) Cash on Delivery by courier service:

S. No.	Description	Tax Rates
1.	On supply of electronic and electrical goods	0.25% of the gross amount paid
2.	On supply of clothing articles, apparels, garments etc.	2% of the gross amount paid
3.	On supply of goods other than mentioned in S. No. 1 and 2 above	1% of the gross amount paid”

(B) in Part III, –

(i) in Division I, –

(a) for clause (b), the following shall be substituted,

namely: –

“(b) 15% in the case of Real Estate Investment

Trust and cases other than those mentioned in clauses (a), (ba), (c) and (d); and

(b) after clause (b), amended as aforesaid, the

following new clause shall be inserted, namely: –

“(ba) 25% and 15%, in case of mutual funds,

contingent upon proportional income derived from average annual investments in debt securities and equities respectively;”;

(ii) for Division IA, the following shall be substituted, namely:-

“Division IA

Profit on Debt

The rate of tax to be deducted under section 151 shall be –

(a) 20% of the yield or profit paid by a banking

company or financial institution on an account or deposit maintained with such company or institution; and

(b) 15% of the yield or profit in cases other than

those mentioned in clause (a).”;

(iii) after Division IIIA, the following new Division shall be

inserted, namely: –

“Division IIIAA

Gain arising on disposal of certain debt securities

The rate of tax to be deducted under section 151A shall be 15% of the gross amount of the capital gain.”;

(iv) in Division II, –

(a) in paragraph (5), –

(i) in sub-paragraph (i), –

(a) for the figure “4%”, the figure “8%”

shall be substituted; and

(b) for the full stop at the end, a colon

shall be substituted and thereafter the
following new proviso shall be added,
namely: –

“Provided that the rate of tax
shall be 4% in case of IT services and
IT enabled services as defined in
section 2.”;

(ii) for sub-paragraph (ii), the following shall be

substituted, namely: –

“(ii) in case of rendering of or providing of

services other than sub-paragraph (i) shall be 15% of the gross amount payable.”; and

(b) in paragraph (6), in sub-paragraph (i), for the

expression “10%”, the expression “15%” shall be

substituted; and

(v) in Division III, –

(a) in paragraph (2), –

(i) in sub-paragraph (i), –

(a) for the figure “4%”, the figure “6%”

shall be substituted; and

(b) for the full stop at the end, a colon

shall be substituted and thereafter the
following new proviso shall be added,
namely: –

“Provided that the rate of tax
shall be 4% in case of IT services and
IT enabled services as defined in
section 2.”; and

(ii) for sub-paragraph (ii), the following shall be

substituted, namely: –

“(ii) in case of rendering of or providing of
services other than sub-paragraph (i) shall
be 15% of the gross amount payable:

Provided that in respect of persons
making payments to electronic and print
media for advertising services the rate shall
be 1.5% of the gross amount payable.”; and

(b) in paragraph (3), in sub-paragraph (i), for the

expression “10%”, the expression “15%” shall be substituted; and

following new paragraph shall be added, namely: –

“(3A) The rate of tax to be deducted from a

payment referred to in sub-section (2A) of section
153 for digitally ordered goods or digitally delivered
services through e-commerce platforms including
websites shall be in case of payment through –

(i) Digital Means or banking channels by

payment intermediary:

S. No.	Description	Tax Rates
1.	Where the amount paid does not exceed rupees ten thousand	1% of the gross amount paid
2.	Where the amount paid exceeds rupees ten thousand but does not exceed rupees twenty thousand	2% of the gross amount paid
3.	Where the amount paid exceeds rupees twenty thousand	0.25% of the gross amount paid

(ii) Cash on Delivery by courier service:

S. No.

Description

Tax Rates

On supply of electronic

and electrical goods

0.25% of the

gross amount

paid

On supply of clothing

articles, apparels,

garments etc.

2% of the gross

amount paid

On supply of goods

other than mentioned in

S. No. 1 and 2 above

1% of the gross

amount paid”;

(A) for Division X, the following shall be substituted, namely:-

“Division X

Advance tax on sale or transfer of immovable property

The rate of tax to be collected under section 236C shall be as set out in the following table:-

TABLE

S. No.	Amount	Tax Rate
(1)	(2)	(3)
1	Where the gross amount of the consideration received does not exceed Rs. 50 million	4.5%
2	Where the gross amount of the consideration received exceeds Rs. 50 million but does not exceed Rs. 100 million	5%

Where the gross amount of the

consideration received exceeds

Rs. 100 million

5.5%”;

(B) in Division XVIII, for the Table, the following shall be substituted,

namely: –

“S. No.	Amount	Tax Rate
(1)	(2)	(3)
1	Where the fair market value does not exceed Rs. 50 million	1.5%
2	Where the fair market value exceeds Rs. 50 million but does not exceed Rs. 100 million	2%
3	Where the fair market value exceeds Rs. 100 million	2.5%”;

(47) in the Second Schedule, –

(A) in Part I, –

(i) clauses (8), (9) and (12) shall be omitted;

(ii) in clause (13), the words “or commutation of pension” shall

be omitted;

(iii) clauses (23A) and (23C) shall be omitted;

(iv) for clause (66), the following shall be substituted, namely:-

“(66) Subject to the provisions of section 100C, any income derived by the following institution, foundations, societies, boards, trusts and funds, namely: —

TABLE

Sr. No.	Name
(1)	(2)
(i)	International Islamic Trade Finance Corporation.
(ii)	Islamic Corporation for Development of Private Sector.
(iii)	National Memorial Bab-e-Pakistan Trust.
(iv)	Pakistan Agricultural Research Council.
(v)	The corporatized entities of Pakistan Water and Power Development Authority from the date of their creation upto the date of completion of the process of corporatization i.e. till the tariff is notified.
(vi)	The Prime Minister’s Special Fund for victims of terrorism.
(vii)	Chief Minister’s (Punjab) Relief Fund for Internally Displaced Persons (IDPs) of NWFP.
(viii)	The Institutions of the Agha Khan Development Network (Pakistan) as contained in Schedule 1 of the Accord and Protocol, dated November 13, 1994, executed between the Government of the Islamic Republic of Pakistan and the Agha Khan Development Network.
(ix)	Pakistan Council of Scientific and Industrial Research.

(x)	The Pakistan Water and Power Development Authority established under the Pakistan Water and Power Development Authority Act, 1958 (W. P. Act XXXI of 1958).
(xi)	WAPDA First Sukuk Company Limited.
(xii)	Pension of a former President of Pakistan and his widow.
(xiii)	State Bank of Pakistan and State Bank of Pakistan Banking Services Corporation.
(xiv)	International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVIII of 1956) and provided in section 9 of Article VI of Articles of Agreement 1955 as amended through April 1993.
(xv)	Pakistan Domestic Sukuk Company Ltd.
(xvi)	ECO Trade and Development Bank.
(xvii)	The Islamic Chamber of Commerce and Industry under the Organization of Islamic Conference (OIC).
(xviii)	Commission on Science and Technology for Sustainable Development in the South (COMSATS) formed under International Agreement signed on 5th October, 1994.

(xix)	WAPDA on issuance of twenty billion rupees TFC’s/SUKUK certificates for consideration of Diamer Bhasha Dam Projects.
(xx)	Federal Board of Revenue Foundation.
(xxi)	WAPDA Second Sukuk Company Limited.
(xxii)	Pakistan International Sukuk Company Limited.
(xxiii)	Second Pakistan International Sukuk Company Limited.
(xxiv)	Third Pakistan International Sukuk Company Limited.
(xxv)	Asian Infrastructure Investment Bank and persons as provided in Article 51 of Chapter IX of the Articles of Agreement signed and ratified by Pakistan and entered into force on the 25th December, 2015.
(xxvi)	Supreme Court of Pakistan – Diamer Bhasha & Mohmand Dams – Fund.
(xxvii)	National Disaster Risk Management Fund.
(xxviii)	Deposit Protection Corporation established under sub- section (l) of section 3 of Deposit Protection Corporation Act, 2016 (XXXVII of 2016).
(xxix)	SAARC Energy Centre.

(xxx)	The Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971).
(xxxi)	The Prime Minister’s COVID-19 Pandemic Relief Fund-2020.
(xxxii)	Saarc Arbitration Council (SARCO).
(xxxiii)	International Parliamentarians’ Congress.
(xxxiv)	Sindh Institute of Urology and Transplantation, SIUT Trust and Society for the Welfare of SIUT.
(xxxv)	Shaukat Khanum Memorial Trust.
(xxxvi)	National Endowment Scholarship for Talent (NEST).
(xxxvii)	Islamic Naya Pakistan Certificates Company Limited (INPCCL).
(xxxviii)	Abdul Sattar Edhi Foundation.
(xxxix)	Patient’s Aid Foundation.
(xl)	Indus Hospital and Health Network.
(xli)	Securities and Exchange Commission of Pakistan.
(xlii)	Dawat-e-Hadiya, Karachi.
(xliii)	Privatisation Commission of Pakistan.
(xliv)	The Citizens Foundation.
(xlv)	Sundus Foundation.

100

(xlvi)	Ali Zaib Foundation
(xlvii)	Fauji Foundation.
(xlviii)	Make a Wish Foundation
(xlix)	Audit Oversight Board.
(l)	Supreme Court Water Conservation Account.
(li)	Layton Rahmatullah Benevolent Trust (LRBT).
(lii)	Baluchistan Education Endowment Fund (BEEF).
(liii)	Saylani Welfare International Trust.
(liv)	Chiniot Anjuman Islamia.
(lv)	Army Welfare Trust.
(lvi)	Pakistan Mortgage Refinance Company Limited.;
(lvii)	The Pakistan Global Sukuk Programme Company Limited.
(lviii)	Karandaaz Pakistan from tax year 2015 onwards
(lix)	Pakistan Sweet Homes Angels and Fairies Place.
(lx)	Public Private Partnership Authority for tax year 2022 and subsequent four tax years
(lxi)	Dawat-e-Islami Trust
(lxii)	Hamdard Laboratories (Waqf) Pakistan

101

(lxiii)	The Prime Minister’s Relief Fund for Flood, Earthquake and Other Calamities with effect on and from the 5^th August, 2022.
(lxiv)	Film and Drama Finance Fund
(lxv)	Export-Import Bank of Pakistan
(lxvi)	Shaheed Mohtarma Benazir Bhutto Institute of Trauma, Karachi
(lxvii)	Shaheed Zulfikar Ali Bhutto Institute of Science and Technology
(lxviii)	Al-Shifa Trust.
(lxix)	Bilquis Edhi Foundation.
(lxx)	Fatimid Foundation.
(lxxi)	Pakistan Engineering Council.
(lxxii)	The Institution of Engineers.
(lxxiii)	Liaquat National Hospital Association.
(lxxiv)	Greenstar Social Marketing Pakistan (Guarantee) Limited.
(lxxv)	Gulab Devi Chest Hospital.
(lxxvi)	Pakistan Poverty Alleviation Fund.
(lxxvii)	National Academy of Performing Arts.
(lxxviii)	National Rural Support Programme.

102

(lxxix)	Pakistan Bar Council.
(lxxx)	Pakistan Centre for Philanthropy.
(lxxxi)	Aziz Tabba Foundation.
(lxxxii)	The Kidney Centre Post Graduate Training Institute.
(lxxxiii)	Pakistan Disabled Foundation.
(lxxxiv)	Forman Christian College.
(lxxxv)	Habib University Foundation.
(lxxxvi)	Begum AkhtarRukhsana Memorial Trust Hospital.
(lxxxvii)	Al-Khidmat Foundation.
(lxxxviii)	Sardar Trust Eye Hospital, Lahore.
(lxxxix)	Akhuwat.
(xc)	Al-Shifa Trust Eye Hospital.
(xci)	SARMAYA-E-PAKISTAN LIMITED.
(xcii)	Lahore University of Management Sciences, Lahore.
(xciii)	Ghulam Ishaq Khan Institute of Engineering Sciences and Technology.
(xciv)	Society for the Promotion of Engineering Sciences and Technology in Pakistan (SOPREST).
(xcv)	Businessmen Hospital Trust.
(xcvi)	Baitussalam Welfare Trust.

103

(xcvii)	Alamgir Welfare Trust International.
(xcviii)	Foundation University.
(xcix)	Burhani Qarzan Hasnan Trust
(c)	Saifee Hospital Karachi
(ci)	Saifiyah Girls Taalim Trust
(cii)	Balochistan Bar Council
(ciii)	Islamabad Bar Council
(civ)	Khyber Pakhtunkhwa Bar Council
(cv)	Punjab Bar Council
(cvi)	Sindh Bar Council
(cvii)	Shaheed Zulfikar Ali Bhutto Foundation (SZABF)
(cviii)	Beaconhouse National University
(cix)	Federal Ziauddin University
(cx)	Army Officers Benevolent Fund/Benevolent Fund/Bereaved Family Scheme
(cxi)	Punjab Police Welfare Foundation Lahore”;

(v) after omitted clause (98A), the following new clause shall

be added, namely: –

“(98AA) Any income derived by ICC Business

Corporation (IBC) or International Cricket Council (ICC) or

104

employees, officials, agents and representatives of IBC

and ICC, officials from ICC members, players, coaches, medical doctors and officials of member countries, IBC partners and media representatives, other than persons who are resident of Pakistan, from ICC champions Trophy, 2025 hosted in Pakistan.”;

(vi) in clause (126E), after the word “operation”, the expression

“or up to the 30^th day of June, 2035, whichever is earlier” shall be inserted;

(vii) in clause (126EA), in sub-clause (b), after the word

“Authority”, occurring for the second time, the expression
“or up the 30^th day of June, 2035, whichever is earlier” shall
be inserted;

(viii) in clause (145A), for the figure “2025”, the figure “2026”

shall be substituted; and

(ix) in clause (151), for the full stop a colon shall be substituted

and thereafter the following proviso shall be added,
namely:-

“Provided that the exemption under this clause shall
be available to a person till 30^th June, 2030 or five years
from commencement of cinema operations whichever is
earlier.”; and

(x) clause (152) shall be omitted;

(B) in Part II, clauses (9AC) and (24CA) shall be omitted;

105

be inserted, namely: –

“(3A) The tax payable by a full-time teacher or a researcher, employed in a non-profit education or research institution duly recognized by Higher Education Commission, a Board of Education or a University recognized by the Higher Education Commission, including government research institution, shall be reduced by an amount equal to 25% of tax payable on his income from salary:

Provided that this clause shall not apply to teacher of
medical profession who derive income from private medical
practice or who receive share of consideration received from
patients:

Provided further that the provision of this clause shall be deemed to have been in force with effect from the first day of July, 2022 and shall cease to have effect after tax year 2025.”;

(D) in Part IV, –

(A) clauses (12F), (12G) and (12J) shall be omitted;

(B) in clause (56), after sub-clause (xix), the following new

sub-clause shall be added, namely: –

“(xx) Import of Cystagon, Cysta drops and Trientine capsules”;

(C) in clause (105A), for the words “shall not apply to a person
whose income tax affairs have been audited in any of the

106

preceding four tax years”, the words “for selection of a

person for audit shall not apply whose income tax affairs have been selected for audit in any of the preceding three tax years” shall be substituted; and

(D) in clauses (109A) and (110), for the figure “2025”, the
figure “2026” shall be respectively substituted;

(48) in the Seventh Schedule, in rule (1), –

(a) after clause (a), the following new clause shall be inserted,

namely: –

“(aa): Where a taxpayer incurs expenditure on leasehold
improvements in respect of leased or rented property, the

amount so incurred, as reflected in the audited accounts, shall be capitalized and amortized at the rate of ten percent (10%) per annum:

(i) amortization under this clause shall commence from

the date on which the leasehold improvements are first put to use by the taxpayer; and

(ii) in the event of termination of the lease prior to the

completion of the amortization period, the
unamortized balance of the capitalized leasehold
improvements shall be allowed as a deduction in the
tax year in which such termination occurs, after
setting off any proceeds received from the disposal
or transfer of such leasehold improvements.”;

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(b) after clause (b), the following new clause shall be inserted,

namely:-

“(ba) Notwithstanding anything contained in any applicable
financial reporting standard, including International Financial
Reporting Standard (IFRS) 16, the depreciation on right-of-use
assets and the finance cost relating thereto shall not be
admissible as a deduction. In lieu thereof, the actual rent expense
incurred during the tax year shall be allowed as an expense,
subject to the condition that the banking company furnishes a
certificate from its external auditor to the effect that such rent
expense has been actually incurred during the tax year:

Provided that, in view of the implementation of IFRS 16
with effect from the tax year 2020, where a banking company has
claimed excess deductions on account of right-of-use asset
depreciation and related finance costs in prior tax years, the
differential amount, being the excess of such deductions over the
actual rent expense incurred, shall be offered to tax in the tax year
2025;

Provided further that, where the deduction claimed in
respect of right-of-use asset depreciation and related finance cost
in the prior tax years is less than the actual rent expense incurred,
the differential amount shall be allowed as an admissible expense
in the tax year 2025:

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Explanation. — The adjustments specified in the foregoing

provisos shall be duly certified by the external auditor of the banking company.”

(i) in second proviso, for the full stop at the end a colon shall

be substituted and thereafter, the following new proviso shall be inserted, namely: –

“Provided also that the certificate from the external auditor shall be complete in all respects and shall on prescribed format containing following—

(i) the amount of provision, category-wise, allowed in

accordance with the Prudential Regulations issued by the State Bank of Pakistan;

(ii) the amount of provision, category-wise, recognized

under the International Financial Reporting Standard
(IFRS) 9;

(iii) the amount of provision, category-wise, as disclosed

in the annual accounts of the banking company; and

(iv) the amount of provision, category-wise, which is

eligible for deduction under clauses (c), (d), (da), (e)
and (f) of Rule 1 of this Schedule, and the certificate
shall specifically identify and certify such amount,
confirming its consistency with the applicable

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regulatory framework, the Seventh Schedule, and

financial reporting standards.

Explanation – For removal of the doubt, it is further clarified
that in case of non-filing of certificate or incomplete filing of
certificate at the time of filing of return, the provisions under
rule 1 (c) shall not be admissible and requirements
specified herein, shall apply in respect of tax year 2025 and
onwards.”; and

(ii) in explanation at serial no. (ii), the word “and” shall be

omitted, and after serial no. (iii), for the full stop the expression “; and” shall be inserted and the following new serial numbers shall be inserted, namely: –

“(iv) only such provisions in respect of non-performing

advances as are classified as “loss”, in accordance
with and based upon the Prudential Regulations
issued by the State Bank of Pakistan shall be
admissible as an expense under clause (c) of Rule

1 of this Schedule; and

(v) any provision including general provision made

otherwise than in accordance with the aforesaid Prudential Regulations shall not be admissible as a deduction in computing the taxable income of a banking company under this Schedule.”

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(d) after clause (f), the following new clause shall be inserted,

namely: –

“(fa) the auditor’s certificate, as required under clause (c), shall
be on the following format:“

[On the Letterhead of the External Auditor-Chartered Accountant Firm]

CERTIFICATE UNDER RULE 1(C) OF THE SEVENTH SCHEDULE TO THE INCOME TAX ORDINANCE, 2001 FOR TAX YEAR 2025

To:

The Commissioner Inland Revenue, Zone-, Federal Board of Revenue,

I, the undersigned statutory auditor of [Name of Banking Company], having conducted the audit of the annual financial statements for the year ended [insert date], in accordance with the applicable auditing standards and the requirements of the Prudential Regulations issued by the State Bank of Pakistan (SBP), the International Financial Reporting Standard (IFRS) 9, and the Seventh Schedule to the Income Tax Ordinance, 2001, hereby certify the following:

Table-1	Category wise Gross Provisions “In Rupees”
Particulars	Allowed under SBP Prudential Regulations:	Recognized under IFRS 9:	Disclosed in Annual Accounts	Eligible for Deduction under Rule 1 (c), 1(d) & 1(e )
Substandard	(xxxx)		(xxxx)	(xxxx)
Doubtful	(xxxx)		(xxxx)	(xxxx)
Loss	(xxxx)		(xxxx)	(xxxx)
General Provision	(xxxx)		(xxxx)	(xxxx)

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Specific			(xxxx)	(xxxx)
Stage 1		(xxxx)	(xxxx)	(xxxx)
Stage 2		(xxxx)	(xxxx)	(xxxx)
Stage 3		(xxxx)	(xxxx)	(xxxx)
Others (if any)	(xxxx)	(xxxx)	(xxxx)	(xxxx)
Total	(xxxx)	(xxxx)	(xxxx)	(xxxx)

Table-2	Category wise Reversal against Provisions “In Rupees”
Particulars	Under SBP Prudential Regulations:	Recognized under IFRS 9:	Disclosed in Annual Accounts:	Taxable under Rule 1 (c), 1(d) & 1(e ):
Substandard	(xxxx)		(xxxx)	(xxxx)
Doubtful	(xxxx)		(xxxx)	(xxxx)
Loss	(xxxx)		(xxxx)	(xxxx)
General Provision	(xxxx)		(xxxx)	(xxxx)
Specific			(xxxx)	(xxxx)
Stage 1		(xxxx)	(xxxx)	(xxxx)
Stage 2		(xxxx)	(xxxx)	(xxxx)
Stage 3		(xxxx)	(xxxx)	(xxxx)
Others (if any)	(xxxx)	(xxxx)	(xxxx)	(xxxx)
Total	(xxxx)	(xxxx)	(xxxx)	(xxxx)

We further certify that the above amounts have been derived from and are consistent

with:

(i) The relevant provisions of the Prudential Regulations of SBP;

(ii) IFRS 9 and applicable financial reporting frameworks;

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(iii) The disclosures made in the audited financial statements of the banking

company; and

(iv) The eligibility criteria specified in clause (c), (d) and (e) of Rule 1 of the

Seventh Schedule to the Income Tax Ordinance, 2001.

This certificate is issued specifically for the purpose of compliance with the proviso to Rule 1(c) of the Seventh Schedule to the Income Tax Ordinance, 2001, as applicable for the tax year 2025 and onwards.

For and on behalf of

[Name of Audit Firm and Signing Partner]

Chartered Accountants

”; and

(e) in clause (g), –

(a) before the word “Adjustment”, the expression “Subject to the
aforesaid clauses of rule 1 of this Schedule” shall be inserted;

(b) for the expression “any applicable accounting standard” the
expression “the application of International Financial

Reporting Standard IFRS-09 (Financial Instruments),” shall be substituted;

(d) before the explanation, the following proviso shall be inserted;

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“Provided that the provisions of this clause, to the extent

of the amendments made herein, shall apply in respect of the tax year 2025 and onwards.”; and

(49) in the Tenth Schedule, –

(a) in rule 1, –

(i) in the second proviso, in the TABLE, in column (1), against

Nos (1), (2) and (3), in column (3), for the figure “12%”,

“16%” and “20%”, the figure “10.5%”, “14.5%” and “18.5%”

shall be respectively substituted; and

(ii) in the third proviso, in the TABLE, in column (1), –

(A) S. No. 1 and entries relating thereto in columns (2),

(3) and (4) shall be omitted; and

(B) against S. No. 2, in column (4), for the figure “10%”,

the figure “11.5%” shall be substituted;

(b) in rule 1A, –

(i) in clause (a), in the table, in column (1), against S. Nos (1),

(2) and (3), in column (3), for the figure “6%”, “7%” and “8%”, the figure “7.5%”, “8.5%” and “9.5%” shall be respectively substituted; and

(ii) in clause (b), in the table, in column (1), against S. Nos (1),

(2) and (3), in column (3), for the figure “6%”, “7%” and “8%”, the figure “4.5%”, “5.5%” and “6.5%” shall be respectively substituted;

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“37A on disposal of securities acquired on and from 1^st day of July, 2025;” shall be substituted.

Amendments in the Federal Excise Act, 2005.— In the Federal Excise Act, 2005, the following further amendments shall be made, namely: –

(1) in section 3, in sub-section (5), –

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

and

(b) in clause (d), for the full stop at the end, the expression “; and”

shall be substituted and thereafter the following new clause shall be added, namely: –

“(e) in any other case, of the person as may be specified under

the provisions of this Act.”;

(2) in section 26, in sub-section (1), after the word “thereunder”, the

expression “or such goods without affixing or affixing counterfeit tax

stamps, bar codes, banderoles, stickers, labels or bar codes, as required

under section 45A of this Act” shall be inserted;

(3) in section 27,—

(a) in sub-section (1), after the word “counterfeiting”, the expression

“or dutiable goods without affixing or affixing counterfeited tax stamps, banderoles, stickers, labels or barcodes, as required under section 45A for monitoring or tracking by electronic or other means ” shall be inserted; and

(b) after sub-section (3), the following new sub-section (4) shall be

added, namely:—

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“(4) Without prejudice to the foregoing provisions of this

section, the Board in case of goods subject to monitoring
under section 45A of this Act and counterfeited goods, may
authorize any officer or employee of the Federal or
Provincial Government to exercise the powers and perform
the functions of the Officer of Inland Revenue under
section 26 and sub-section (1) of section 27, by notification
in the official Gazette subject to such conditions, if any, it
may deem fit to be imposed.”;

(4) in section 33,-

(i) in sub-section (1), after the words “other than”, the expression “an

SOE or” shall be inserted and the expression “if the value of the assessment or, as the case may be, refund of the tax does not exceed five million rupees” shall be omitted; and

(ii) after sub-section (4), the following new sub-section shall be

added, namely:-

“(5) Registered person shall have an option to directly file an appeal before Appellate Tribunal Inland Revenue without availing right of appeal under this section.”;

(5) section 33A shall be omitted;

(6) in section 34, for sub-section (1), the following shall be substituted,

namely:-

“(1) Any person, other than an SOE, aggrieved by any order
passed by the Board or the Commissioner Inland Revenue under
section 35 or an order passed by an Officer of Inland Revenue

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where sub-section (5) of section 33 applies or the Commissioner

(Appeals) under this Act or the rules made thereunder may, within thirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal:

Provided that where sub-section (11) of section 134A of Income Tax Ordinance, 2001 (XLIX of 2001) shall apply, an SOE may prefer an appeal under this sub-section.”;

(7) in section 34A, for sub-section (1), the following shall be substituted,

namely:-

“(1) Within sixty days of the order of the Appellate Tribunal, the aggrieved person or the Commissioner may make a reference in the prescribed form along with a statement of the case and complete record of the Appellate Tribunal to the High Court, stating any question of law arising out of such order.”;

(8) in the First Schedule, in Table III, serial number 1 and entries relating

thereto in columns (2), (3) and (4) shall be omitted; and

(9) in the Third Schedule, in Table-1, S. No. 23 occurring for the second time

shall be re-numbered as S. No. 27.

Amendment in the Public Finance Management Act, 2019 – In the Public
Finance Management Act, 2019, the following further amendments shall be made,
namely;-
in section 2, after clause (v), the following new clause shall be inserted,

namely:-

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“(va) “surplus profit” means any surplus of receipts over the actual

expenditure in a year, after payment of tax;”;

in section 30, in sub-section (2) for clauses (f) and (g), the following shall

be substituted, namely:-

“(f) gradual expansion of budgetary and accounting framework to all

public entities, declared as such under section 36; and

(g) usage of idle cash of the public entities, declared as such under

section 36.”;

in section 32, in sub-section (3) for the words “and regulation of such

funds shall be notified by the Finance Division” the words “of such Funds shall be notified by the concerned Division and that report shall be shared with the Finance Division within three months of its notification in the official Gazette” shall be substituted;

for section 36, the following shall be substituted, namely:-

“36. Public entities.—(1) For the purposes of this Act, the following shall be the public entities, namely:-

(a) any agency, statutory body, authority, board, council,

commission,

corporation, trust etc., or other fund or account which is
established by or under any law and which is funded either from
the Federal Consolidated Fund or by way of taxes, levies, duties,

fees, fines, rents, penalties etc., accruing to under any laws; or

(b) any entity other than a state enterprise which is established by or

under any law, and its activities may result in a financial
commitment or other liability being incurred by the Government,”;

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for section 37, the following shall be substituted, namely:-

“37. Self-generated revenues.- (1) The revenues collected by a public entity under the authority of any law, rules, regulation or statutory instruments of the Federal Government shall be managed and regulated under the relevant provisions of such Act, and the rules and regulations made thereunder, in consultation with the Finance Division.

(2) Any such law, rules, regulation or statutory instruments of the
Federal Government which is in force and have been issued without prior
consultation of the Finance Division shall be submitted, by the concerned
ministry or division to the Finance Division for review within six months.

(3) The public entities shall submit complete budget document, duly approved by the competent authority, to the Finance Division and shall make the same publicly available.”;

in section 38, for sub-sections (1) and (2) the following shall be

substituted, namely:-

“(1) The Controller General of Accounts after consultation with key stakeholders and after approval of the Auditor General of Pakistan shall develop accounting frameworks or standards for public entities, aligned with relevant international accounting principles or frameworks. The Controller General of Accounts in consultation with the Finance Division shall notify transition period accordingly.

(2) Notwithstanding transition period under sub-section (1), the public entities shall ensure that the audited financial statements of the preceding three fiscal years are duly disclosed and made public, within a period of six months.”;

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in section 39, in sub-section (2) for the words “autonomous entities

classified” the words “public entities” and after the word “General” the

words “of Pakistan” shall respectively be substituted; and

in section 40D, sub-section (2) shall be omitted.
Enactment of the New Digital Presence Proceeds Tax Act, 2025.– There

is hereby enacted the New Digital Presence Proceeds Tax Act, 2025, in the manner as follows:—

Bill

for the enactment of Digital Presence Proceeds Act, 2025

Whereas the rapid digitization of the global economy has fundamentally transformed traditional business models, enabling multinational enterprises particularly those in digital sector to generate substantial revenues and profit from jurisdictions where they maintain little or no physical presence;

AND Whereas the current international tax framework, designed in the early 20^th century, relies on concepts of physical presence and permanent establishment that fail to capture the value created through digital interactions, user data, and intangible assets within market jurisdiction;

AND Whereas this misalignment has resulted in significant tax base erosion for nations, as profits generated from local users, data, and digital engagement are shifted to low-tax jurisdictions, undermining fiscal sovereignty and the principle of “value creation” as the cornerstone of equitable taxation;

AND Whereas objection to Digital Service Tax overlook the failure of existing rules to adapt to the digital economy and the legitimate right of nations to safeguard their revenue until a unified solution is achieved.

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Now, therefore, the introduction of Digital Presence Proceeds Tax Act, 2025

stands as necessary, justified and proportionate measure to ensure tax fairness and protect public revenue.

It is hereby enacted as follows; –

Chapter I – Preliminary

Short title and commencement.- (1) This Act shall be called the Digital Presence Proceeds Tax Act, 2025.

(2) It shall come into force at once.

Definitions. – In this Act, unless there is anything repugnant in the subject or context, —

(a) “Authority” means the Commissioner Inland Revenue who has been

assigned jurisdiction for the purposes of this Act by the Federal Board of

Revenue;

(b) “Board” means the Central Board of Revenue established under the

Central Board of Revenue Act, 1924 (IV of 1924), and on the

commencement of Federal Board of Revenue Act, 2007, the Federal
Board of Revenue established under section 3 thereof and includes a
Member of the Federal Board of Revenue to whom powers of the Board
have been delegated under section 8 of the Federal Board of Revenue
Act, 2007;

internet or electronic networks, where the delivery is automated and
required minimal or no human intervention including music, audio and
video streaming services, cloud services, online software application
services, services delivered through online inter-personal interaction i.e.

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tele-medicine, e-learning etc., online banking services, architectural

design services, research and consultancy reports, accounting services in the form of digital files or any other online facility;

(d) “e-commerce” means sale or purchase of goods and services

conducted over computer networks by methods specifically designed for the purpose of receiving or placing of orders either through websites, mobile applications or online marketplace having digital ordering features by using either mobile phones or automated computer-to-
computer ordering system;

(e) “e-store” means the online platform including websites and software

applications used to conduct e-commerce, which involves buying and selling goods or services including digital products, through electronic transactions over the internet or other computer networks;

(f) “Online marketplace” means Online interfaces that facilitate, for a fee,

the direct interaction between multiple buyers and multiple sellers for digital orders for supply of goods and services, without the platform taking economic ownership of the goods or rendering the services that are being sold; and

(g) “Payment Intermediary” means any third part entity including a

banking company, financial institution, a licensed foreign exchange company or payments gateway that facilitate the transfer of funds or payment instructions between two or more parties to enable, process, route or settle payments in a financial transaction, without being the ultimate source or recipient of the payment.

Chapter II – Chargeability and Scope

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Charging of Digital Presence Proceeds Tax. – (1) Every foreign vendor

having significant digital presence in Pakistan shall be charged to Digital Presence
Proceeds Tax on proceeds of every supply made from outside Pakistan of digitally
ordered services or goods irrespective of whether delivered digitally or physically.

(2) The tax under sub-section (1) shall be charged at the rate provided in the Schedule of this Act.

(3) Proceeds of foreign vendors are attributable to Pakistani users based on
their sufficient digital presence in Pakistan as provided in section 4 of this Act, where—

(i) the transaction is carried out through foreign online marketplace

or e-store;

(ii) they arise in connection with digitally ordered services and goods;

and

(iii) a Pakistani user is a party to the transaction.

(4) Any reference to a Pakistani user, in relation to this Act means any user

who is reasonable to assume —

(a) in the case of an individual, is normally resides in Pakistan;

(b) in the case of a company, is established or have permanent

establishment in Pakistan; and

electronically paid from within Pakistan.

(5) This section shall not apply to any payment for —

(a) digitally ordered goods where such payment is effectively

connected with a permanent establishment in Pakistan of the
non-resident person and the goods are supplied from within
Pakistan; and

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(b) digitally delivered services where such services giving rise to the

payment are received in Pakistan and are rendered through a
permanent establishment in Pakistan of the non-resident person.

Significant digital presence in Pakistan. – A foreign vendor under this Act shall be where –

(a) supplying digitally ordered services and goods from outside

Pakistan to any user in Pakistan, if the aggregate of number of

transactions exceeds five for the current financial year along with

one of the following additional factors;

(b) existence of a user base and the associated data input;

payment;

(d) responsibility for the final delivery of goods and services to

Pakistani consumers;

(e) responsibility for the provision by the foreign vendors of other

support services (aftersales services, repairs and maintenance);
and

(f) sustained marketing and sales promotion activities, online or not,

to attract customers.

Chapter III – Collection and Recovery

Responsibility to Collect Digital Presence Proceeds Tax. – (1) Every
payment intermediary including a banking company, financial institution, licensed
exchange company or payment gateway responsible for making a payment in whole
or part remitting outside Pakistan, the proceeds chargeable to tax under section 3 of

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this Act, to a foreign vendor for digitally ordered services or goods shall deduct tax

from the gross amount paid at the rate specified in Schedule of this Act.

(2) Notwithstanding anything contained in any law, the payment intermediary shall not maintain any bank account for a foreign vendor supplying goods or services from outside Pakistan and remit funds outside Pakistan unless the deduction of the tax under this section has been made and deposited in the government treasury as provided in subsection (1) of this section:

Provided that this sub-section shall not apply where the payment intermediary
collects and deposit this tax at the time of remitting any payment outside Pakistan.

(3) Every payment intermediary who has deducted the tax under this section in a month is required to deposit the deducted amount in the government treasury before the 7^th of immediately succeeding month.

(4) Notwithstanding anything contained in any law, Customs shall ensure that no courier delivers any consignment unless provide the evidence of payment of this tax at the time when its payment has been settled by the buyer and seller under sub-section (1) of this section:

Provided that customs shall not be responsible for collection of sales tax
or income tax in respect of consignments on which tax under this Act has been
paid.

Responsibility to collect digital presence proceeds tax on
advertisement at social media platform. – (1) Every foreign vendor having digital
presence in Pakistan making any payment in whole or part to social media platforms
or any other online platform for online advertisement in Pakistan which is chargeable
to tax under section 3, shall deduct tax from the gross amount paid at the rate specified
in the Schedule of this Act.

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(2) Every foreign vendor and the payment intermediary who has deducted

the tax under this section in a month is required to deposit the deducted amount in the government treasury before the 7^th of immediately succeeding month.
7. Failure to deduct or deposit collected tax and recovery along with default surcharge. – (1) Where a person –

(a) fails to collect tax as required under section (1) of section 5;

(b) fails to comply with the provisions of section (2) of section 5;

(d) having collected tax under sub-section (3) of section 5 or sub-

section (2) of section 6 fails to deposit the tax to the

Commissioner,

the person shall be personally liable to pay the amount of tax along with the default surcharge @ of KIBOR +3% per annum for the days of default and the Authority under this Act may pass an order to that effect and proceed to recover the same.

(3) No recovery under sub-section (1) shall be made unless the person
referred to in sub-section (1) has been granted with an opportunity of being heard.

(4) For recovery of the demand created under this Act, the Part IV of Chapter X of Income Tax Ordinance, 2001 (XLIX 0f 2001) regarding tax recovery shall apply mutatis mutandis.

Chapter IV – Reporting Requirements

Furnishing of information of e-commerce transactions by Online
Payment Intermediaries. – (1) Every payment intermediary responsible for collection
of tax in respect of remitting proceeds to foreign vendors under section 5 of this Act
shall file a quarterly statement in the manner as prescribed to the Commissioner Inland
Revenue containing foreign vendor wise information regarding all payments related to

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e-commerce transactions of sale of digitally ordered services and goods including as

follows –

(a) name of the purchaser, its identification number (CNIC) and

address of the foreign vendor to whom payments have been
made from which tax has been collected under section 5 and
section 6;

(b) transaction date, unique identifier (invoice number) and total

transaction value from which tax has been collected under section

5 and section 6;

and section 6; and

(d) any other particular may be prescribed.

(2) Every payment intermediary maintaining bank account for foreign

vendors with digital presence in Pakistan shall file a quarterly statement in the manner as prescribed to the Commissioner Inland Revenue containing information regarding total credit amount in the bank account during this period in the account of foreign vendor and the amount remitted outside Pakistan.

Furnishing of information by social media and online platforms regarding advertisement. – Every social media and online platform having digital presence in Pakistan is required to file a quarterly statement in the manner as prescribed providing client-wise information of local vendors or foreign vendors with or without a permanent establishment whose advertisements are relayed in Pakistan through its platform and the amount received.

Chapter V – Penalty and Suspension

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9 Penalty for non-filing of statement. – Where every payment

intermediary and social media platform, who fails to submit the statement required under section 7 and section 8 of this Act, with respect to digitally ordered services and goods or advertisements relayed in Pakistan shall be liable to a penalty of one million rupees for each default.

10 Suspension of remittances to a Foreign Advertiser. – The payment
intermediary shall suspend the remittances of proceeds of such foreign vendors if it is
reported to them by Commissioner that such vendors are advertising continuously for
one hundred and twenty days without the payment of this tax by the foreign vendor:

Provided that this suspension shall be in addition to the recovery under section

7 for violation of section 6.

Chapter VI – Appeals

11 Appeals. – (1) A person dissatisfied with any order of recovery under this Act can file an appeal with the Appellate Tribunal Inland Revenue within thirty days from the receipt of the order.

(2) Within sixty days of the receipt of the order of the Appellate Tribunal
Inland Revenue an aggrieved person or the Commissioner may prefer a reference in
the prescribed along with the statement of the case and complete record of the
appellate tribunal to the High Court stating any question of law arising out of such
order.

Chapter VII – Miscellaneous

Administration of this Act. – The Inland Revenue Department of the Board and its subordinate offices shall act as regulator for the carrying out the purposes under this Act.

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Power to make rules. – The Board may prescribe rules for the purposes

of giving effect to the provisions of this Act and for the removal of any difficulty or matter ancillary thereto.

Schedule

[See Section 3(2)]

The tax rate for collection for cross-border transactions of digitally ordered goods and services shall be as under.

S. No.

Description

Rate of Tax

Services

5% of the payment including of advertisement on

social media platforms

Goods

5% of the payment made to foreign provider

Enactment of the New Energy Vehicles Adoption Levy Act, 2025.—There

is hereby enacted the New Energy Vehicles Adoption Levy Act, 2025, in the manner as follows:—

Bill

to provide for imposition and collection of levy on internal combustion

engine vehicles to promote adoption of new energy vehicles

WHEREAS it is expedient to provide for imposition and collection of levy on internal combustion engine vehicles to promote adoption of new energy vehicles and matters connected therewith and ancillary thereto

It is hereby enacted as follows:—

Short title, extent and commencement. — (1) This Act shall be called the New Energy Vehicles Adoption Levy Act, 2025.

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(2) It extends to the whole of Pakistan.

(3) It shall come into force at once.

Definitions.— In this Act, unless there is anything repugnant in the subject or

context.—

(a) “bus” includes a motor vehicle designed or adapted to carry more

than ten passengers at a time, in addition to the driver, whether
for hire or otherwise, and includes a van, mini-bus and coaster;

(b) “division concerned” means the division to which business of this

Act stands allocated;

vehicle powered wholly or partially by fossil fuels including petrol, diesel, compressed natural gas or liquefied petroleum gas;

(d) “levy” means the new energy vehicle adoption levy imposed and

collected under this Act;

(e) “manufacturer” means a person carrying out the business of

assembly, manufacture, fabrication or production of motor vehicles in Pakistan;

(f) “motor vehicle” means a vehicle propelled mechanically,

electrically or other zero emission based technology either partially or completely, adapted for use upon roads and includes motorcycles, rickshaws, cars, vans, SUVs, Jeeps, sedans, suburban vehicles, buses, loaders, and trucks;

(g) new energy motor vehicle’ means a motor vehicle that is

powered—

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(i) exclusively by an electric motor run on a rechargeable

battery; or

(ii) by both an electric motor run on a rechargeable battery and

an internal combustion engine, capable of achieving a
range of no less than fifty kilometers under normal
conditions exclusively running on electric motor by a single
battery charge; or

(iii) hydrogen fuel cells or any other technology that produces

zero tailpipe emission; and

(h) “truck” means a motor vehicle designed or adapted primarily for

the carriage of goods or materials, having a payload capacity
exceeding fifteen hundred kilograms and includes a rigid or
articulated truck, loader, delivery van, pickup and any other
vehicle equipped with a goods-carrying body or container.

New energy vehicle levy.— (1) Subject to the provision of sub-section (3),
there stand imposed a levy to be collected and paid to the Federal Government by- —

(a) every manufacturer on every internal combustion engine motor vehicle

manufactured or, as the case may be, assembled and supplied by him;
and

(b) every person on every internal combustion engine motor vehicle

imported by him into Pakistan.

(2) The levy shall be paid at a rate and by such persons as is mentioned in the First Schedule.

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(3) The Federal Government may, from time to time, revise the rate

or otherwise add or remove a category of internal combustion engine mentioned at the First Schedule.

(4) The levy shall not apply to any motor vehicle of the following categories, namely:—

(a) a new energy vehicle;

(b) an internal combustion engine motor vehicle manufactured

or imported exclusively for export purposes under an order of the Federal Government;

diplomatic mission or consulate, and an international
organization enjoying privileges under the Diplomatic and
Consular Privileges Ordinance, 1972 (Ordinance IX of
1972); and

(d) any other internal combustion engine motor vehicle or

category of internal combustion engine motor vehicle that the Federal Government may, by a notification in the official Gazette, exempt from application of the levy with or without any and conditions.

Collection and refund etc. of levy.— (1) Unless otherwise specified in the rules prescribed under this Act, the levy shall be imposed and collected —

(a) in respect of an internal combustion engine motor vehicle

imported in Pakistan, in the same manner as an import duty
payable under the Customs Act, 1969 (IV of 1969) is collected;
and

132

(b) in respect of an internal combustion engine motor vehicle

manufactured or assembled in Pakistan, in the same manner as
a sales tax leviable under the Sales Tax Act, 1990 (V of 1990) is
collected.

(2) The provisions of the Customs Act, 1969 (IV of 1969), or, as the

case may be, of the Sales Tax Act, 1990 shall, in so far as may be practicable,
apply to the imposition, collection, recovery and refund of the levy.
5. Use of levy.— All proceeds from the levy shall be used for promoting the adoption of new energy vehicles and matters ancillary thereto as determined by the Federal Government from time to time.

Power to make rules.— The Federal Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.
7. Removal of difficulties.— If a difficulty arises in giving effect to any of the provisions of this Act, the Federal Government may, make an order, not inconsistent with the provisions of this Act for the purpose of removing the difficulty.

STATEMENT OF OBJECTS AND REASONS

The purpose of this bill is to make financial provisions for the year beginning on
the first day of July, 2025 and it shall come into force on the first day of July, 2025

(Muhammad Aurangzeb)

Minister for Finance & Revenue

133

THE FIRST SCHEDULE

[Amendments in Pakistan Customs Tariff]

134

THE FIRST SCHEDULE

[see section 5(30)]

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%” shall be substituted, namely:

–

“0101.2100	– – Pure-bred breeding animals	0
0101.2900	– – Other	0
0101.3000	– Asses	0
0101.9000	– Other	0
0102.2110	– – – Bulls	0
0102.2120	– – – Cows	0
0102.2130	– – – Oxen	0
0102.2190	– – – Other	0
0102.2910	– – – Bulls	0
0102.2920	– – – Cows	0
0102.2930	– – – Oxen	0
0102.2990	– – – Other	0
0102.3100	– – Pure-bred breeding animals	0
0102.3900	– – Other	0
0102.9000	– Other	0
0104.1000	– Sheep	0
0104.2000	– Goats	0
0105.1100	– – Fowls of the species Gallus domesticus (chicken)	5
0105.1200	– – Turkeys	0
0105.1300	– – Ducks	0
0105.1400	– – Geese	0
0105.1500	– – Guinea fowls	0
0105.9400	– – Fowls of the species Gallus domesticus (chicken)	5
0105.9900	– – Other	0
0106.1100	– – Primates	0
0106.1200	– – Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)	0
0106.1300	– – Camels and other camelids (Camelidae)	0

135

0106.1400	– – Rabbits and hares	0
0106.1900	– – Other	0
0106.2000	– Reptiles (including snakes and turtles)	0
0106.3110	– – – Falcons	0
0106.3190	– – – Other	0
0106.3200	– – Psittaciformes (including parrots, parakeets, macaws and cockatoos)	0
0106.3300	– – Ostriches; emus (Dromaius novaehollandiae)	0
0106.3900	– – Other	0
0106.4100	– – Bees	0
0106.4900	– – Other	0
0106.9000	– Other	0
0201.1000	– Carcasses and half- carcasses	0
0201.2000	– Other cuts with bone in	0
0201.3000	– Boneless	0
0202.1000	– Carcasses and half- carcasses	0
0202.2000	– Other cuts with bone in	0
0202.3000	– Boneless	0
0204.1000	– Carcasses and half carcasses of lamb, fresh or chilled	0
0204.2100	– – Carcasses and half-carcasses	0
0204.2200	– – Other cuts with bone in	0
0204.2300	– – Boneless	0
0204.3000	– Carcasses and half- carcasses of lamb, frozen	0
0204.4100	– – Carcasses and half-carcasses	0
0204.4200	– – Other cuts with bone in	0
0204.4300	– – Boneless	0
0204.5000	– Meat of goats	0
0206.1000	– Of bovine animals, fresh or chilled	5
0206.2100	– – Tongues	0
0206.2200	– – Livers	0
0206.2900	– – Other	0
0206.8000	– Other, fresh or chilled	0
0206.9000	– Other, frozen	0
0301.1100	– – Freshwater	10
0301.1900	– – Other	10
0301.9100	– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	10
0301.9200	– – Eels (Anguilla spp.)	10
0301.9300	– – Carp (Crprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)	10
0301.9400	– – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	10
0301.9500	– – Southern bluefin tunas (Thunnus maccoyii)	10
0301.9900	– – Other	10

136

0302.1100	– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus, aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	10
0302.1300	– – Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	10
0302.1400	– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	10
0302.1900	– – Other	10
0302.2100	– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	10
0302.2200	– – Plaice (Pleuronectes platessa)	10
0302.2300	– – Sole (Solea spp.)	10
0302.2400	– – Turbots (Psetta maxima)	10
0302.2900	– – Other	10
0302.3100	– – Albacore or longfinned tunas (Thunnus alalunga)	10
0302.3200	– – Yellowfin tunas (Thunnas albacares)	10
0302.3300	– – Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)	10
0302.3400	– – Bigeye tunas(Thunnus obesus)	10
0302.3500	– – Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	10
0302.3600	– – Southern bluefin tunas (Thunnus maccoyii)	10
0302.3900	– – Other	10
0302.4100	– – Herrings (Clupea harengus, Clupea pallasii)	10
0302.4200	– – Anchovies (Engraulis spp.)	10
0302.4300	– – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (sardinella spp.), brisling or sprats (Sprattus Sprattus)	10
0302.4400	– – Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	10
0302.4500	– – Jack and horse mackerel (Trachurus spp.)	10
0302.4600	– – Cobia (Rachycentron canadum)	10
0302.4700	– – Swordfish (Xiphias gladius)	10
0302.4900	– – Other	10
0302.5100	– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	10
0302.5200	– – Haddock (Melanogrammus aeglefinus)	10
0302.5300	– – Coalfish (Pollachius virens)	10
0302.5400	– – Hake (Merluccius spp., Urophycis spp.)	10
0302.5500	– – Alaska Pollock (Theragra chalcogramma)	10
0302.5600	– – Blue whitings (Micromesistius poutassou, Micromesistius australis)	10
0302.5900	– – Other	10
0302.7100	– – Tilapias (Oreochromis spp.)	10
0302.7200	– – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	10

137

0302.7300	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)	10
0302.7400	– – Eels (Anguilla spp.)	10
0302.7900	– – Other	10
0302.8100	– – Dogfish and other sharks	10
0302.8200	– – Rays and skates (Rajidae)	10
0302.8300	– – Toothfish (Dissostichus spp.)	10
0302.8400	– – Seabass (Dicentrarchus spp.)	10
0302.8500	– – Seabream (Sparidae)	10
0302.8900	– – Other	10
0302.9100	– – Livers, roes and milt	10
0302.9200	– – Shark fins	10
0302.9900	– – Other	10
0305.2000	– Livers, roes and milt of fish, dried, smoked, salted or in brine	10
0305.3100	– – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	10
0305.3200	– – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae,Merlucciidae, Moridae and Muraenolepididae	10
0305.3900	– – Other	10
0305.4100	– – Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	10
0305.4200	– – Herrings (Clupea harengus, Clupea pallasii)	10
0305.4300	– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	10
0305.4400	– – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	10
0305.4900	– – Other	10

138

0305.5100	– – Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus)	10
0305.5200	– – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	10
0305.5300	– – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	10
0305.5400	– – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)	10
0305.5900	– – Other	10
0305.6100	– – Herrings (Clupea harengus,Clupea pallasii)	10
0305.6200	– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	10
0305.6300	– – Anchovies (Engraulis spp.)	10
0305.6400	– – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	10
0305.6900	– – Other	10
0305.7100	– – Shark fins	10
0305.7200	– – Fish heads, tails and maws	10
0305.7900	– – Other	10
0306.1100	– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	10
0306.1200	– – Lobsters (Homarus spp.)	10
0306.1400	– – Crabs	10
0306.1500	– – Norway lobsters (Nephrops norvegicus)	10

139

0306.1600	– – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)	10
0306.1700	– – Other shrimps and prawns	10
0306.1900	– – Other	10
0306.3100	– – Rock lobster and other sea crawfish (Palinurus spp.,Panulirus spp., Jasus spp.)	10
0306.3200	– – Lobsters (Homarus spp.)	10
0306.3300	– – Crabs	10
0306.3400	– – Norway lobsters (Nephrops norvegicus)	10
0306.3500	– – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)	10
0306.3600	– – Other shrimps and prawns	10
0306.3900	– – Other	10
0306.9100	– – Rock lobster and other sea crawfish (Palinurus spp.,Panulirus spp., Jasus spp.)	10
0306.9200	– – Lobsters (Homarus spp.)	10
0306.9300	– – Crabs	10
0306.9400	– – Norway lobsters (Nephrops norvegicus)	10
0306.9500	– – Shrimps and prawns	10
0306.9900	– – Other	10
0307.1100	– – Live, fresh or chilled	0
0307.1200	– – Frozen	0
0307.1900	– – Other	0
0307.2100	– – Live, fresh or chilled	0
0307.2200	– – Frozen	0
0307.2900	– – Other	0
0307.3100	– – Live, fresh or chilled	0
0307.3200	– – Frozen	0
0307.3900	– – Other	0
0307.4200	– – Live, fresh or chilled	0
0307.4300	– – Frozen	0
0307.4900	– – Other	0
0307.5100	– – Live, fresh or chilled	0
0307.5200	– – Frozen	0
0307.5900	– – Other	0
0307.6000	– Snails, other than sea snails	0
0307.7100	– – Live, fresh or chilled	0
0307.7200	– – Frozen	0
0307.7900	– – Other	0
0307.8100	– – Live, fresh or chilled abalone (Haliotis spp.)	0
0307.8200	– – Live, fresh or chilled stromboid conchs (Strombus spp.)	0
0307.8300	– – Frozen abalone(Haliotis spp.)	0
0307.8400	– – Frozen stromboid conchs (Strombus spp.)	0
0307.8700	– – Other abalone(Haliotis spp.)	0
0307.8800	– – Other stromboid conchs (Strombus spp.)	0
0307.9100	– – Live, fresh or chilled	0
0307.9200	– – Frozen	0

140

0307.9900	– – Other	0
0308.1100	– – Live, fresh or chilled	0
0308.1200	– – Frozen	0
0308.1900	– – Other	0
0308.2100	– – Live, fresh or chilled	0
0308.2200	– – Frozen	0
0308.2900	– – Other	0
0308.3000	– Jellyfish (Rhopilema spp.)	0
0308.9000	– Other	0
0309.1000	– Of fish	0
0309.9000	– Other	0
0407.1100	– – Of fowls of the species Gallus domesticus (chicken)	10
0407.1900	– – Other	5
0407.2100	– – Of fowls of the species Gallus domesticus (chicken)	5
0407.2900	– – Other	5
0407.9000	– Others	5
0408.1100	– – Dried	15
0408.1900	– – Other	15
0408.9100	– – Dried	15
0408.9900	– – Other	15
0501.0000	Human hair, unworked, whether or not washed or scoured; waste of human hair.	0
0505.1000	– Feathers of a kind used for stuffing; down	0
0505.9000	– Other	0
0506.1000	– Ossein and bones treated with acid	0
0506.9010	– – – Bones(powder)	0
0506.9020	– – – Bones (waste)	0
0506.9090	– – – Other	0
0507.1000	– Ivory; ivory powder and waste	0
0507.9010	– – – Horns	0
0507.9090	– – – Other	0
0508.0010	– – – Shells	0
0508.0090	– – – Other	0
0510.0000	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.	0
0511.1000	– Bovine semen	0
0511.9110	– – – Fish eggs	0
0511.9190	– – – Other	0
0511.9910	– – – Silk worm eggs	0
0511.9990	– – – Other	0
0601.1010	– – – Bulbs	0
0601.1090	– – – Other	0
0601.2000	– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	0
0602.1000	– Unrooted cuttings and slips	0

141

0602.2000	– Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts	0
0602.3000	– Rhododendrons and azaleas, grafted or not	0
0602.4000	– Roses, grafted or not	0
0602.9010	– – – Mushroom spawn	0
0602.9090	– – – Other	0
0603.1100	– – Roses	15
0603.1200	– – Carnations	15
0603.1300	– – Orchids	15
0603.1400	– – Chrysanthemums	15
0603.1500	– – Lilies (Lilium app.)	15
0603.1900	– – Other	15
0603.9000	– Other	15
0604.2000	– Fresh	15
0604.9000	– Other	15
0701.1000	– Seed	0
0701.9000	– Other	0
0702.0000	Tomatoes, fresh or chilled.	0
0703.1000	– Onions and shallots	0
0703.2000	– Garlic	0
0703.9000	– Leeks and other alliaceous vegetables	10
0704.1000	– Cauliflowers and broccoli	0
0704.2000	– Brussels sprouts	0
0704.9000	– Other	0
0705.1100	– – Cabbage lettuce (head lettuce)	0
0705.1900	– – Other	0
0705.2100	– – Witloof chicory (Cichorium intybus var.foliosum)	0
0705.2900	– – Other	0
0706.1000	– Carrots and turnips	0
0706.9000	– Other	0
0707.0000	Cucumbers and gherkins fresh or chilled.	0
0708.1000	– Peas (Pisum sativum)	0
0708.2000	– Beans (Vigna spp., Phaseolus spp.)	0
0708.9000	– Other leguminous vegetables	0
0709.2000	– Asparagus	0
0709.3000	– Aubergines (egg- plants)	0
0709.4000	– Celery other than celeriac	0
0709.5100	– – Mushrooms of the genus Agaricus	10
0709.5200	– – Mushrooms of the genus Boletus	10
0709.5300	– – Mushrooms of the genus Cantharellus	10
0709.5400	– – Shiitake (Lentinus edodes)	10
0709.5500	– – Matsutake (Tricholoma Matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)	10
0709.5600	– – Truffles (Tuber spp.)	10
0709.5900	– – Other	10
0709.6000	– Fruits of the genus Capsicum or of the genus Pimenta	0

142

0709.7000	– Spinach, New Zealand spinach and orache spinach (garden spinach)	0
0709.9100	– – Globe artichokes	0
0709.9200	– – Olives	0
0709.9300	– – Pumpkins, squash and gourds (Cucurbita spp.)	0
0709.9900	– – Other	0
0710.1000	– Potatoes	15
0710.2100	– – Peas (Pisum sativum)	15
0710.2200	– – Beans (Vigna spp., Phaseolus spp.)	15
0710.2900	– – Other	15
0710.3000	– Spinach, New Zealand spinach and orache spinach (garden spinach)	15
0710.4000	– Sweet corn	15
0710.8000	– Other vegetables	15
0710.9000	– Mixtures of vegetables	15
0711.2000	– Olives	15
0711.4000	– Cucumbers and gherkins	15
0711.5100	– – Mushrooms of the genus Agaricus	15
0711.5900	– – Other	15
0711.9000	– Other vegetables; mixtures of vegetables	15
0712.2000	– Onions	15
0712.3100	– – Mushrooms of the genus Agaricus	15
0712.3200	– – Wood ears (Aurcularia spp.)	15
0712.3300	– – Jelly fungi (Tremella spp.)	15
0712.3400	– – Shiitake (Lentinus edodes)	15
0712.3900	– – Other	15
0712.9000	– Other vegetables; mixtures of vegetables	15
0713.1000	– Peas (Pisum sativum)	0
0713.2010	– – – Grams (dry whole)	0
0713.2020	– – – Grams split	0
0713.2090	– – – Other	0
0713.3100	– – Beans of the species Vigna mungo (L.)Hepper or Vigna radiata (L.)Wilczek	0
0713.3200	– – Small red (Adzuki) beans (Phaseolus or vigna angularis)	0
0713.3300	– – Kidney beans, including white pea beans (Phaseolus vulgaris)	0
0713.3400	– – Bambara beans (Vigna subterranea or Voandzeia subterranea)	0
0713.3500	– – Cow peas (Vigna unguiculata)	0
0713.3910	– – – Green beans (dry whole)	0
0713.3920	– – – Green beans (split)	0
0713.3990	– – – Other	0
0713.4010	– – – Dry whole	0
0713.4020	– – – Split	0
0713.5000	– Broad beans (Vicia faba var. major) and horse beans(Vicia faba var. equina, Vicia faba var.minor)	0
0713.6000	– Pigeon peas (Cajanus cajan)	0
0713.9010	– – – Black matpe (dry whole)	0

143

0713.9020	– – – Mash dry whole	0
0713.9030	– – – Mash split or washed	0
0713.9090	– – – Other	0
0714.1000	– Manioc (cassava)	0
0714.2000	– Sweet potatoes	0
0714.3000	– Yams (Dioscorea spp.)	0
0714.4000	– Taro (Colocasia spp.)	0
0714.5000	– Yautia (Xanthosoma spp.)	0
0714.9000	– Other	0
0801.1100	– – Desiccated	0
0801.1200	– – In the inner shell (endocarp)	10
0801.1910	– – – Seed	0
0801.1990	– – – Other	10
0801.2100	– – In shell	10
0801.2200	– – Shelled	10
0801.3100	– – In shell	0
0801.3200	– – Shelled	0
0802.1100	– – In shell	10
0802.1200	– – Shelled	10
0802.2100	– – In shell	10
0802.2200	– – Shelled	10
0802.3100	– – In shell	10
0802.3200	– – Shelled	10
0802.4100	– – In shell	10
0802.4200	– – Shelled	10
0802.5100	– – In shell	0
0802.5200	– – Shelled	0
0802.6100	– – In shell	10
0802.6200	– – Shelled	10
0802.7000	– Kola nuts (Cola spp.)	10
0802.9900	– – Other	10
0813.4010	– – – Tamarind	0
0901.1100	– – Not decaffeinated	10
0901.1200	– – Decaffeinated	10
0901.2100	– – Not decaffeinated	10
0901.2200	– – Decaffeinated	10
0901.9000	– Other	10
0902.1000	– Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	10
0902.2000	– Other green tea (not fermented)	10
0902.3000	– Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	10
0902.4010	– – – Tea dust	10
0902.4020	– – – Black tea in a packing exceeding 3 kg	10
0902.4090	– – – Other	10
0903.0000	Mate.	10
0904.1110	– – – Black	5
0904.1120	– – – White	0

144

0904.1130	– – – Pepper seeds for sowing	0
0904.1190	– – – Other	0
0904.1200	– – Crushed or ground	10
0904.2110	– – – Red chillies (whole)	15
0904.2120	– – – Red chillies seeds for sowing	0
0904.2190	– – – Other	15
0904.2210	– – – Red chillies (powder)	15
0904.2290	– – – Other	15
0905.1000	– Neither crushed nor ground	0
0905.2000	– Crushed or ground	0
0906.1100	– – Cinnamon (Cinnamomum zeylanicum Blume)	0
0906.1900	– – Other	0
0906.2000	– Crushed or ground	10
0907.1000	– Neither crushed nor ground	0
0907.2000	– Crushed or ground	0
0908.1100	– – Neither crushed nor ground	0
0908.1200	– – Crushed or ground	0
0908.2100	– – Neither crushed nor ground	0
0908.2200	– – Crushed or ground	0
0908.3110	– – – Large	0
0908.3120	– – – Small	0
0908.3200	– – Crushed or ground	0
0909.2100	– – Neither crushed nor ground	0
0909.2200	– – Crushed or ground	0
0909.3100	– – Neither crushed nor ground	0
0909.3200	– – Crushed or ground	0
0909.6100	– – Neither crushed nor ground	0
0909.6200	– – Crushed or ground	0
0910.1100	– – Neither crushed nor ground	15
0910.1200	– – Crushed or ground	15
0910.2000	– Saffron	0
0910.3000	– Turmeric (curcuma)	15
0910.9100	– – Mixtures referred to in Note 1 (b) to this Chapter	10
0910.9910	– – – Thyme; bay leaves	0
0910.9990	– – – Other	15
1001.1100	– – Seed	10
1001.1900	– – Other	10
1001.9100	– – Seed	10
1001.9900	– – Other	10
1002.1000	– Seed	0
1002.9000	– Other	0
1003.1000	– Seed	0
1003.9000	– Other	0
1004.1000	– Seed	0
1004.9000	– Other	0
1005.1000	– Seed	0
1005.9000	– Other	10
1006.1010	– – – Seed for sowing	0

145

1006.1090	– – – Other	10
1006.2000	– Husked (brown) rice	10
1006.3010	– – – Basmati	10
1006.3090	– – – Other	10
1006.4000	– Broken rice	10
1007.1000	– Seed	0
1007.9000	– Other	0
1008.1000	– Buckwheat	0
1008.2100	– – Seed	0
1008.2900	– – Other	0
1008.3000	– Canary seeds	0
1008.4000	– Fonio (Digitaria spp.)	0
1008.5000	– Quinoa(Chenopodium quinoa)	0
1008.6000	– Triticale	0
1008.9000	– Other cereals	5
1101.0010	– – – Of Wheat	5
1101.0020	– – – Of Meslin	10
1102.2000	– Maize (corn) flour	10
1102.9010	– – – Rice flour	10
1102.9090	– – – Other	10
1103.1100	– – Of wheat	15
1103.1300	– – Of maize (corn)	15
1103.1900	– – Of other cereals	15
1103.2000	– Pellets	15
1104.1200	– – Of oats	15
1104.1900	– – Of other cereals	15
1104.2200	– – Of oats	15
1104.2300	– – Of Maize (corn)	15
1104.2900	– – Of other cereals	15
1104.3000	– Germ of cereals, whole, rolled, flaked or ground	15
1106.1000	– Of the dried leguminous vegetables of heading 07.13	15
1106.2000	– Of sago or of roots or tubers of heading 07.14	15
1106.3000	– Of the products of Chapter- 8	15
1107.1000	– Not roasted	10
1107.2000	– Roasted	10
1108.1100	– – Wheat starch	15
1108.1200	– – Maize (corn) starch	15
1108.1300	– – Potato starch	15
1108.1400	– – Manioc (cassava) starch	15
1108.1900	– – Other starches	15
1108.2000	– Inulin	15
1109.0000	Wheat gluten, whether or not dried.	15
1201.1000	– Seed	0
1201.9000	– Other	0
1202.3000	– Seed	10
1202.4100	– – In shell	10
1202.4200	– – Shelled, whether or not broken	10
1203.0000	Copra.	10

146

1204.0000	Linseed, whether or not broken.	0
1205.1000	– Low erucic acid rape or colza seeds	5
1205.9000	– Other	0
1206.0000	Sunflower seeds, whether or not broken.	0
1207.1000	– Palm nuts and kernels	0
1207.2100	– – Seed	0
1207.2900	– – Other	0
1207.3000	– Castor oil seeds	0
1207.4000	– Sesamum seeds	0
1207.5000	– Mustard seeds	0
1207.6000	– Safflower (Carthamus tinctorius) seeds	0
1207.7000	– Melon seeds	0
1207.9100	– – Poppy seeds	0
1207.9900	– – Other	0
1208.1000	– Of soya beans	10
1208.9010	– – – Flours of castor	0
1208.9020	– – – Castor meal	0
1208.9090	– – – Other	0
1209.1000	– Sugar beet seeds	0
1209.2100	– – Lucerne (alfalfa) seeds	0
1209.2200	– – Clover (Trifolium spp.) seeds	0
1209.2300	– – Fescue seeds	0
1209.2400	– – Kentucky blue grass (Poa pratensis L.) seeds	0
1209.2500	– – Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds	0
1209.2900	– – Other	0
1209.3000	– Seeds of herbaceous plants cultivated principally for their flowers	0
1209.9110	– – – Of onion	0
1209.9120	– – – Of tomato	0
1209.9130	– – – Of okra	0
1209.9190	– – – Other	0
1209.9900	– – Other	0
1210.1000	– Hop cones, neither ground nor powdered, nor in the form of pellets	0
1210.2000	– Hop cones, ground powdered or in the form of pellets; lupulin	0
1211.2000	– Ginseng roots	0
1211.3000	– Coca leaf	0
1211.4000	– Poppy straw	0
1211.5000	– Ephedra	0
1211.6000	– Bark of African cherry (Prunus africana)	0
1212.2100	– – Fit for human consumption	0
1212.2900	– – Other	0
1212.9100	– – Sugar beet	0
1212.9200	– – Locust beans (carob)	0
1212.9300	– – Sugar cane	0
1212.9400	– – Chicory roots	0

147

1212.9900	– – Other	0
1213.0000	Cereal straw and husks, unprepared whether or not chopped, ground, pressed or in the form of pellets.	0
1214.1000	– Lucerne (alfalfa) meal and pellets	0
1214.9000	– Other	0
1301.2000	– Gum Arabic	15
1301.9020	– – – Seed lac	15
1301.9090	– – – Other	15
1302.1200	– – Of liquorice	15
1302.1300	– – Of hops	15
1302.1400	– – Of ephedra	15
1302.1900	– – Other	15
1302.2000	– Pectic substances, pectinates and pectates	15
1302.3100	– – Agar-agar	15
1302.3290	– – – Other	15
1302.3900	– – Other	10
1401.1000	– Bamboos	10
1401.2000	– Rattans	0
1401.9000	– Other	0
1404.2000	– Cotton linters	15
1404.9030	– – – Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material.	10
1404.9050	– – – Hena leave and powder	15
1501.9000	– Other	10
1502.1000	– Tallow	5
1502.9000	– Other	10
1503.0090	– – – Other	10
1504.1000	– Fish- liver oils and their fractions	0
1504.2000	– Fats and oils and their fractions, of fish, other than liver oils	0
1504.3000	– Fats and oils and their fractions, of marine mammals	0
1505.0010	– – – Lanolin	10
1505.0090	– – – Other	10
1506.0000	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.	0
1520.0000	Glycerol, crude; glycerol waters and glycerol lyes.	10
1521.1000	– Vegetable waxes	10
1521.9010	– – – Bees wax	10
1521.9090	– – – Other	10
1701.9100	– – Containing added flavouring or colouring matter	10
1701.9930	– – – Chemically pure sucrose	10
1701.9990	– – – Other	10
1702.1110	– – – Lactose	10
1702.1120	– – – Lactose syrup	10
1702.1900	– – Other	10
1702.2010	– – – Maple sugar	10

148

1702.2020	– – – Maple syrup	15
1702.5000	– Chemically pure fructose	15
1702.9010	– – – Maltose	10
1702.9020	– – – Caramel	10
1702.9030	– – – Malto dextrins	10
1702.9090	– – – Other	10
1703.1000	– Cane molasses	0
1703.9000	– Other	0
1801.0000	Cocoa beans, whole or broken, raw or roasted.	0
1802.0000	Cocoa shells, husks, skins and other cocoa waste.	0
1803.1000	– Not defatted	0
1803.2000	– Wholly or partly defatted	0
1804.0000	Cocoa butter, fat and oil.	0
1805.0000	Cocoa powder, not containing added sugar or other sweetening matter.	5
1806.2020	– – – Chocolate crumbs in packing of 25kg or more in powder, granules or briquettes.	10
1901.2000	– Mixes and doughs for the preparation of bakers’ wares of heading 19.05	10
1901.9020	– – – Preparations other than in retail packing, not containing cocoa	15
1901.9090	– – – Other	15
1903.0010	– – – Sago	15
1903.0090	– – – Other	15
1905.9000	– Other	15
2008.1100	– – Ground-nuts	15
2008.1900	– – Other, including mixtures	15
2008.2000	– Pineapples	15
2008.3000	– Citrus fruit	15
2008.4000	– Pears	15
2008.5000	– Apricots	15
2008.6000	– Cherries	15
2008.7000	– Peaches, including nectarines	15
2008.8000	– Strawberries	15
2008.9100	– – Palm hearts	15
2101.1110	– – – Instant coffee in bulk	5
2101.1120	– – – Instant coffee in retail packs	10
2101.1190	– – – Other	10
2101.1200	– – Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	10
2101.2000	– Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	10
2101.3000	– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	10
2102.1000	– Active yeasts	15
2102.2000	– Inactive yeasts; other single- cell micro- organisms, dead	15
2102.3000	– Prepared baking powders	15

149

2106.9030	– – – Flavouring powders for preparation of food	10
2301.1000	– Flours, meals and pellets, of meat or meat offal; greaves	10
2301.2010	– – – Shrimp meal	0
2301.2090	– – – Other	10
2302.1000	– Of maize (corn)	10
2302.3000	– Of wheat	10
2302.4000	– Of other cereals	10
2302.5000	– Of leguminous plants	10
2303.1000	– Residues of starch manufacture and similar residues	10
2303.2000	– Beet- pulp, bagasse and other waste of sugar manufacture	10
2303.3000	– Brewing or distilling dregs and waste	10
2304.0000	Oil- cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil.	10
2306.1000	– Of cotton seeds	10
2306.2000	– Of linseed	10
2306.3000	– Of sunflower seeds	10
2306.4100	– – Of low erucic acid rape or colza seeds	10
2306.4900	– – Other	10
2306.5000	– Of coconut or copra	10
2306.6000	– Of palm nuts or kernels	10
2306.9000	– Other	10
2307.0000	Wine lees; argol.	10
2308.0000	Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.	10
2309.9000	– Other	5
2401.1000	– Tobacco, not stemmed /striped	10
2401.2000	– Tobacco, partly or wholly stemmed/ stripped	10
2401.3000	– Tobacco refuse	10
2515.1100	– – Crude or roughly trimmed	15
2515.1200	– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	15
2515.2000	– Ecaussine and other calcareous monumental or building stone; alabaster	15
2516.1100	– – Crude or roughly trimmed	15
2516.1200	– – Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	15
2516.2000	– Sandstone	15
2516.9000	– Other monumental or building stone	15
2517.2000	– Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10	15
2517.3000	– Tarred macadam	15
2517.4100	– – Of marble	15
2517.4900	– – Other	15

150

2520.2000	– Plasters	10
2522.1000	– Quicklime	5
2522.2000	– Slaked lime	5
2522.3000	– Hydraulic lime	5
2523.1000	– Cement clinkers	10
2524.9000	– Other	10
2526.1010	– – – Talc	5
2526.1090	– – – Other	5
2526.2000	– Crushed or powdered	5
2530.9090	– – – Other	0
2618.0000	Granulated slag (slag sand) from the manufacture of iron or steel.	0
2701.1100	– – Anthracite	5
2701.1200	– – Bituminous coal	5
2701.1900	– – Other coal	5
2701.2000	– Briquettes, ovoids and similar soild fuels manufactured from coal	5
2702.1000	– Lignite, whether or not pulverised, but not agglomerated	5
2702.2000	– Agglomerated lignite	5
2703.0000	Peat (including peat litter), whether or not agglomerated.	5
2704.0010	– – – Coke of coal	0
2704.0020	– – – Coke of lignite or peat	5
2704.0090	– – – Other	5
2705.0000	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.	5
2706.0010	– – – Coal tar	10
2706.0090	– – – Other	5
2707.5000	– Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250oC by the ISO 3405 method (equivalent to the ASTM D 86 method)	15
2707.9100	– – Creosote oils	5
2707.9910	– – – Carbon black oil (carbon black feedstock)	0
2707.9920	– – – Phenols	5
2708.1000	– Pitch	5
2708.2000	– Pitch coke	5
2709.0000	Petroleum oils and oils obtained from bituminous minerals, crude	5
2710.1250	– – – Solvent oil (non-composite)	10
2710.1290	– – – Other	15
2710.1912	– – – – J.P.1	0
2710.1914	– – – – Other jet fuels	0
2710.1921	– – – -Light diesel oil	0
2710.1929	– – – -Other	5
2710.1931	– – – -High speed diesel oil	10
2710.1939	– – – -Other	10
2710.1941	– – – -Furnace-oil	5

151

2710.1991	– – – -Mineral oil which has flash point at or above 200oF	5
2710.1993	– – – -Base oil for lubricating oils of subheadings 2710.1951, 2710.1952 and 2710.1953	10
2710.1995	– – – -Liquid paraffin	0
2710.1996	– – – -White oil	10
2710.1997	– – – -Transformer oil	10
2710.2000	– Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils	10
2710.9900	– – Other	15
2711.1100	– – Natural gas	5
2712.1000	– Petroleum jelly	10
2712.9010	– – – Slack wax	15
2712.9090	– – – Other	15
2713.1100	– – Not calcined	5
2713.1200	– – Calcined	0
2713.2000	– Petroleum bitumen	5
2713.9010	– – – Carbon black oil (carbon black feed stock)	0
2713.9090	– – – Other	15
2714.1000	– Bituminous or oil shale and tar sands	0
2715.0000	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs).	5
2716.0000	Electrical energy. (optional heading)	5
2801.1000	– Chlorine	10
2803.0010	– – – Carbon black (rubber grade)	10
2803.0020	– – – Carbon black (other than rubber grade)	5
2803.0090	– – – Other	15
2804.1000	– Hydrogen	0
2804.2100	– – Argon	0
2804.2900	– – Other	0
2804.3000	– Nitrogen	0
2804.4000	– Oxygen	0
2806.1000	– Hydrogen chloride (hydrochloric acid)	10
2806.2000	– Chlorosulphuric acid	0
2807.0000	Sulphuric acid; oleum.	10
2810.0010	– – – Oxides of boron	0
2810.0020	– – – Boric acid	0
2811.2100	– – Carbon dioxide	0
2815.1200	– – In aqueous solution (soda lye or liquid soda)	15
2827.2000	– Calcium chloride	0
2827.3100	– – Of magnesium	0
2827.3500	– – Of nickel	0
2827.3900	– – Other	0

152

2828.1010	– – – Commercial calcium hypochlorite (bleaching powder)	0
2828.1090	– – – Other	0
2828.9000	– Other	0
2833.1100	– – Disodium sulphate	10
2833.1900	– – Other	10
2833.2100	– – Of magnesium	0
2833.2200	– – Of aluminium	0
2833.2400	– – Of nickel	0
2833.2930	– – – Of chromium	15
2836.2000	– Disodium carbonate	10
2836.5000	– Calcium carbonate	0
2847.0000	Hydrogen peroxide, whether or not solidified with urea.	10
2849.1000	– Of calcium	10
2903.7100	– – Chlorodifluoromethane (HCFC-22)	0
2905.4500	– – Glycerol	15
2914.1100	– – Acetone	10
2915.1100	– – Formic acid	15
2915.2400	– – Acetic anhydride	0
2915.3100	– – Ethyl acetate	15
2915.3300	– – n-Butyl acetate	15
2915.3600	– – Dinoseb (ISO) acetate	15
2915.3910	– – – Benzyl acetate	0
2915.3930	– – – sec-Butyl acetate	15
2915.3940	– – – Methyl acetate	15
2915.3990	– – – Other	5
2915.7010	– – – Stearic acid	15
2916.1600	– – Binapacryl (ISO)	0
2916.3990	– – – Other	5
2917.1400	– – Maleic anhydride	10
2917.1900	– – Other	0
2917.2000	– Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	0
2917.3300	– – Dinonyl or didecyl orthophthalates	15
2917.3410	– – – Dibutyl orthophthalates	10
2917.3490	– – – Other	10
2917.3500	– – Phthalic anhydride	10
2917.3610	– – – Pure terephthalic acid (PTA)	5
2918.1400	– – Citric acid	5
2918.2290	– – – Other	0
2918.2900	– – Other	0
2922.4990	– – – Other	0
2932.2090	– – – Other	0
2933.3400	– – Other fentanyls and their derivatives	10
2933.3600	– – 4-Anilino-N-phenethylpiperidine (ANPP)	10
2933.3700	– – N-Phenethyl-4-piperidone (NPP)	10
2933.3990	– – – Other	10

153

2933.4990	– – – Other	5
2933.5990	– – – Other	10
2933.9990	– – – Other	10
2934.9200	– – Other fentanyls and their derivatives	0
2934.9910	– – – Furazolidone	10
2934.9990	– – – Other	0
2935.9090	– – – Other	10
2940.0000	Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29. 37, 29. 38 or 29.39.	5
2941.3000	– Tetracyclines and their derivatives; salts thereof	0
2941.4000	– Chloramphenicol and its derivatives; salts thereof	0
2941.5000	– Erythromycin and its derivatives; salts thereof	10
2941.9060	– – – Cefixime in bulk	15
2941.9090	– – – Other	10
3002.1200	– – Antisera and other blood fractions	10
3002.1300	– – Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale	10
3002.1400	– – Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale	10
3002.1500	– – Immunological products, put up in measured doses or in forms or packings for retail sale	10
3002.4900	– – Other	10
3002.5100	– – Cell therapy products	10
3002.5900	– – Other	10
3002.9030	– – – Saxitoxin	0
3002.9040	– – – Ricin	0
3002.9090	– – – Other	10
3003.1000	– Containing pencillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	10
3003.2000	– Other containing antibiotics	10
3003.3100	– – Containing insulin	10
3003.3900	– – Other	10
3003.4100	– – Containing ephedrine or its salts	10
3003.4200	– – Containing pseudoephedrine (INN) or its salts	10
3003.4300	– – Containing norephedrine or its salts	10
3003.4900	– – Other	10
3003.6000	– Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter	10
3003.9010	– – – Unani, ayurvedic and other oriental type medicine	10
3003.9020	– – – Homeopathic medicines	10
3003.9090	– – – Other	10
3004.1090	– – – Other	10
3004.2000	– Other, containing other antibiotics	10
3004.3100	– – Containing insulin	10
3004.3200	– – Containing corticosteroid hormones, their derivatives or structural analogues	10

154

3004.3900	– – Other	10
3004.4100	– – Containing ephedrine or its salts	10
3004.4200	– – Containing pseudoephedrine (INN) or its salts	10
3004.4300	– – Containing norephedrine or its salts	10
3004.4900	– – Other	10
3004.5010	– – – Cod liver oil	0
3004.5090	– – – Other	10
3004.6000	– Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter	10
3004.9010	– – – Unani ayurvedic and other oriental type medicine	10
3004.9020	– – – Homeopathic medicines	10
3004.9070	– – – Aspirin, medicinal	10
3004.9080	– – – Sulpha drugs	10
3004.9091	– – – – Cough syrups medicinal	10
3004.9092	– – – – Paracetamol	10
3004.9099	– – – – Other	10
3005.1010	– – – Surgical tape in jumbo rolls	10
3005.1090	– – – Other	10
3005.9010	– – – Acrynol pad	10
3005.9090	– – – Other	10
3006.1090	– – – Other	0
3006.3000	– Opacifying preparations for X- ray examinations; diagnostic reagents designed to be administered to the patient	10
3006.4000	– Dental cements and other dental fillings; bone reconstruction cements	10
3101.0000	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.	0
3202.1000	– Synthetic organic tanning substances	0
3202.9010	– – – Tanning substances, tanning preparations based on chromium sulphate	15
3202.9090	– – – Other	10
3203.0010	– – – Obtained from acacia catechu (black cutch)	0
3203.0090	– – – Other	10
3204.1120	– – – Liquid	10
3204.1190	– – – Other	10
3204.1200	– – Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon	15
3204.1400	– – Direct dyes and preparations based thereon	15
3204.1510	– – – Indigo blue	5
3204.1590	– – – Other	10
3204.1600	– – Reactive dyes and preparations based thereon	15
3204.1720	– – – Liquid	10
3204.1790	– – – Other	10
3204.1800	– – Carotenoid colouring matters and preparations based thereon	10

155

3204.1910	– – – Dyes, sulphur	10
3204.1990	– – – Dyes, synthetic	10
3204.9000	– Other	10
3205.0000	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.	0
3206.1900	– – Other	15
3206.2010	– – – Chrome yellow	10
3206.2090	– – – Other	10
3206.4100	– – Ultramarine and preparations based thereon	10
3206.4210	– – – Lithopone	10
3206.4290	– – – Other	15
3206.4910	– – – Master batches (coloured)	15
3206.4920	– – – Pigments and peparations based on cadmium compounds	10
3206.4930	– – – Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)	10
3206.4990	– – – Other	15
3206.5090	– – – Inorganic products of a kind used as luminophores	10
3207.1010	– – – Opacifiers	0
3207.1090	– – – Other	0
3207.2000	– Vitrifiable enamels and glazes, engobes (slips) and similar preparations	0
3208.2010	– – – Varnishes	15
3208.9011	– – – – Varnishes	10
3208.9019	– – – – Other	10
3209.9010	– – – Lacquered blue, golden and silver	5
3211.0010	– – – For leather	10
3212.1000	– Stamping foils	5
3212.9030	– – – Emitter paste for tube lights	0
3214.1050	– – – Capping cement for bulbs and tube lights	0
3214.9010	– – – Silicon sealant	10
3215.1110	– – – Rolling coating printing ink	15
3215.1910	– – – Flourescent ink	15
3215.9010	– – – Inks for ball points pens, fine liners and fibre tips	10
3301.1200	– – Of orange	10
3301.1300	– – Of lemon	10
3301.1900	– – Other	10
3301.2400	– – Of peppermint (Mentha piperita)	10
3301.2500	– – Of other mints	10
3301.2910	– – – Of citronella	10
3301.2920	– – – Of eucalyptus	10
3301.2990	– – – Other	10
3301.3000	– Resinoids	0
3301.9010	– – – Concentrates of essential oils	0
3301.9090	– – – Other	10
3302.1010	– – – Flavours for use in aerated beverages	10
3302.1020	– – – Flavours and concentrates for use in food industry	10
3302.1090	– – – Other	10

156

3302.9010	– – – Of a kind used in cosmetics industry	0
3302.9090	– – – Other	10
3402.3100	– – Linear alkylbenzene sulphonic acids and their salts	10
3402.4110	– – – Pharmaceutical grade	10
3402.4120	– – – Other than in retail packing	10
3402.4190	– – – Other	10
3402.4200	– – Non-ionic	10
3402.4990	– – – Other	15
3403.1110	– – – Of a kind used in the leather or like industires	15
3403.1120	– – – Of a kind used in the paper or like industries	15
3403.1139	– – – -Other	15
3403.1190	– – – Other	15
3403.1910	– – – Greases	15
3403.1990	– – – Other	15
3403.9110	– – – Of a kind used in the leather or like industires including fat liquors	15
3403.9120	– – – Of a kind used in the paper or like industries	15
3403.9139	– – – -Other	15
3403.9190	– – – Other	15
3403.9990	– – – Other	15
3404.9010	– – – Sealing waxes	0
3404.9090	– – – Other	10
3405.1020	– – – For leather	10
3405.2000	– Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork	10
3405.4000	– Scouring pastes and powders and other scouring preparations	0
3407.0010	– – – Dental wax and other preparations for use in dentistry	10
3407.0090	– – – Other	10
3501.1000	– Casein	0
3501.9000	– Other	0
3502.1100	– – Dried	0
3502.1900	– – Other	0
3502.2000	– Milk albumin, including concentrates of two or more whey proteins	0
3502.9000	– Other	0
3503.0010	– – – Gelatin	10
3503.0090	– – – Other	15
3505.1010	– – – Dextrins	15
3505.1020	– – – Dextrins of pharmaceutical grade	10
3505.2010	– – – Starch based glues	15
3505.2030	– – – Printing gum (pre-gelatinized modified 0% starch for textile prining)	0
3506.9110	– – – Shoe adhesives	10
3506.9190	– – – Other	15
3507.1000	– Rennet and concentrates thereof	0
3507.9000	– Other	0

157

3701.3020	– – – Photo polymers and CTP plates of a kind used in printing Of news papers and magazines	10
3701.3030	– – – Presensitized printing plates	15
3701.3090	– – – Other	15
3805.1000	– Gum, wood or sulphate turpentine oils	0
3805.9000	– Other	0
3806.1090	– – – Other	0
3806.2000	– Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts	10
3806.3000	– Ester gums	0
3806.9000	– Other	0
3808.5210	– – – Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.5910	– – – Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.6110	– – – Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.6210	– – – Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.6910	– – – Products registered under the Agricultural Pesticides Ordinance 1971	0
3808.9191	– – – – Emamectine benzoate	0
3808.9990	– – – Other	5
3809.1000	– With a basis of amylaceous substances	10
3809.9190	– – – Other	15
3809.9200	– – Of a kind used in the paper or like industries	10
3809.9300	– – Of a kind used in the leather or like industries	10
3812.2000	– Compound plasticizers for rubber or plastics	10
3812.3100	– – Mixtures of oligomers of 2,2,4-trimethyl-1,2- dihydroquinoline (TMQ)	0
3812.3900	– – Other	5
3814.0000	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.	10
3816.0000	Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01.	0
3822.1100	– – For malaria	0
3822.1200	– – For Zika and other diseases transmitted by mosquitoes of the genus Aedes	0
3822.1300	– – For blood-grouping	0
3822.1900	– – Other	0
3822.9000	– Other	0
3823.1100	– – Stearic acid	15
3823.1910	– – – Palm fatty acid distillate	15
3823.1920	– – – Palm acid oil	10
3823.1930	– – – Fatty acid distillate	15
3823.1990	– – – Other	15
3823.7000	– Industrial fatty alcohols	15

158

3824.3000	– Non- agglomerated metal carbides mixed together or with metallic binders	0
3824.4000	– Prepared additives for cements, mortars or concretes	15
3824.5000	– Non- refractory mortars and concretes	10
3824.6000	– Sorbitol other than that of subheading No. 2905.44	15
3824.8100	– – Containing oxirane (ethylene oxide)	0
3824.8200	– – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	0
3824.8300	– – Containing tris(2,3-dibromopropyl) phosphate	0
3824.8400	– – Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)	0
3824.8500	– – Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)	0
3824.8600	– – Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)	0
3824.8700	– – Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride	0
3824.8800	– – Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers	0
3824.8900	– – Containing short-chain chlorinated paraffins	0
3824.9200	– – Polyglycol esters of methylphosphonic acid	0
3824.9910	– – – Gum base of a kind used for manufacture of chewing gum	10
3824.9920	– – – Ion exchangers	0
3824.9930	– – – Prepared binders	0
3824.9940	– – – Anti-scaling compounds	15
3824.9950	– – – Stencil correctors and other correcting fluids	15
3824.9980	– – – Chloroparaffins liquid	10
3824.9993	– – – -Coated or treated calcium carbonate	0
3824.9994	– – – -Carboxylic acid based anhydride hardener	0
3824.9995	– – – – Substances controlled under the Convention on the Prohibition of the Development , Production, Stock piling and use of Chemical Weapons and on their Destruction :	0
3824.9997	– – – -Salts of stearic acid other than alkali salts e.g. zinc stearate; calcium stearate	0
3824.9999	– – – -Other	0
3826.0000	Biodiesel and mixtures thereof, not containing or containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals.	10
3827.1100	– – Containing chlorofluorocarbons (CFCs), whether or not Containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)	15
3827.1200	– – Containing hydrobromofluorocarbons (HBFCs)	0

159

3827.1300	– – Containing carbon tetrachloride	0
3827.1400	– – Containing 1,1,1-trichloroethane (methyl chloroform)	0
3827.2000	– Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402)	0
3827.3100	– – Containing substances of subheadings 2903.41 to 2903.48	0
3827.3200	– – Other, containing substances of subheadings 2903.71 to 2903.75	0
3827.3900	– – Other	0
3827.4000	– Containing methyl bromide (bromomethane) or bromochloromethane	0
3827.5100	– – Containing trifluoromethane (HFC-23)	0
3827.5900	– – Other	0
3827.6100	– – Containing 15 % or more by mass of 1,1,1- trifluoroethane (HFC-143a)	0
3827.6200	– – Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)	0
3827.6300	– – Other, not included in the subheadings above, containing 40 % or more by mass of pentafluoroethane (HFC-125)	0
3827.6400	– – Other, not included in the subheadings above, containing 30 % or more by mass of 1,1,1,2- tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)	0
3827.6500	– – Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125)	0
3827.6800	– – Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.48	0
3827.6900	– – Other	0
3827.9000	– Other	0
3901.1000	– Polyethylene having a specific gravity of less than 0.94	0
3901.2000	– Polyethylene having a specific gravity of 0.94 or more	0
3901.3000	– Ethylene- Vinyl acetate copolymers	0
3901.4000	– Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94	0
3901.9000	– Other	0
3902.1000	– Polypropylene	0
3902.2000	– Polyisobutylene	0
3902.3000	– Propylene copolymers	0
3902.9000	– Other	0
3903.1100	– – Expansible	15
3903.1910	– – – General Purpose Polystyrene (GPPS)	15

160

3903.1920	– – – High Impact Polystyrene (HIPS)	15
3903.1990	– – – Other	10
3903.9010	– – – Styrene acrylic emulsion	10
3903.9090	– – – Other	10
3904.1010	– – – Emulsion grade	10
3904.1090	– – – Other	10
3904.2100	– – Non-plasticised	10
3904.2200	– – Plasticised	15
3904.3000	– Vinyl chloride- vinyl acetate copolymers	0
3904.4000	– Other vinyl chloride copolymers	0
3904.5000	– Vinylidene chloride polymers	15
3904.6100	– – Polytetrafluoroethylene	0
3904.6900	– – Other	0
3904.9000	– Other	15
3905.1900	– – Other	15
3905.2100	– – In aqueous dispersion	10
3905.2900	– – Other	0
3905.9100	– – Copolymers	0
3905.9910	– – – Ethers polyvinyl	0
3905.9990	– – – Other	5
3906.1000	– Poly(methyl methacrylate)	0
3906.9010	– – – Cyanoacrylate	10
3906.9020	– – – Acrylic binders	15
3906.9030	– – – Pigment thickener	0
3906.9090	– – – Other	10
3907.3000	– Epoxide resins	10
3907.6110	– – – Yarn and film grades	5
3907.6120	– – – Bottle grade	10
3907.6910	– – – Yarn and film grades	5
3907.6920	– – – Bottle grade	10
3907.7000	– Poly(lactic acid)	5
3907.9100	– – Unsaturated	15
3907.9900	– – Other	15
3909.4000	– Phenolic resins	10
3911.1010	– – – Petroleum resins	10
3912.1100	– – Non-plasticised	10
3912.1200	– – Plasticised	10
3912.2010	– – – Cellulose nitrates nonplasticised	10
3912.3100	– – Carboxymethylcellulose and its salts	5
3912.3900	– – Other	10
3912.9000	– Other	10
3913.1000	– Alginic acids, its salts and esters	5
3913.9010	– – – Protein hardened	0
3913.9090	– – – Other	10
3917.1000	– Artificial guts (sausage casings) of hardened protein or of cellulosic materials	10
3917.2310	– – – Heat shrinkable sleeves and tubes of a dia not exceeding 100 mm	0

161

3917.3910	– – – Heat shrinkable sleeves and tubes	0
3918.9000	– Of other plastics	10
3919.1010	– – – Double sided tape	10
3919.9020	– – – PVC electric insulation tapes in logs exceeding 100 cm	15
3920.1000	– Of polymers of ethylene	15
3920.2010	– – – Biaxially Oriented Polypropylene (BOPP) film, plain	15
3920.2020	– – – Biaxially Oriented Polypropylene (BOPP) film, printed	15
3920.2030	– – – Biaxially Oriented Polypropylene (BOPP) film, metallized	15
3920.2040	– – – Biaxially Oriented Polypropylene (BOPP) film, laminated	15
3920.2090	– – – Other	15
3920.4990	– – – Other	15
3920.5100	– – Of poly(methyl methacrylate)	15
3920.6200	– – Of poly(ethylene terephthalate)	15
3920.6310	– – – Polyester rigid film	10
3920.6900	– – Of other polyesters	15
3920.7100	– – Of regenerated cellulose	15
3920.7300	– – Of cellulose acetate	15
3920.9100	– – Of poly(vinyl butyral)	15
3920.9200	– – Of polyamides	15
3920.9300	– – Of amino resins	15
3921.1200	– – Of polymers of vinyl chloride	15
3921.1300	– – Of polyurethanes	15
3921.1900	– – Of other plastics	15
3921.9090	– – – Other	15
3923.2100	– – Of polymers of ethylene	15
3923.9010	– – – Preforms made from polyethylene terephthalate	15
3926.9040	– – – Laboratory ware	10
3926.9060	– – – Shoe lasts	15
4004.0010	– – – Bagomatic bladder scrap	0
4005.1090	– – – Other	0
4005.2000	– Solutions; dispersions other than those of subheading 4005.10	10
4005.9900	– – Other	10
4006.1000	– “Camel- back” strips for retreading rubber tyres	10
4006.9000	– Other	0
4007.0010	– – – Single cord	15
4007.0090	– – – Other	15
4008.1190	– – – Other	15
4008.1990	– – – Other	15
4008.2190	– – – Other	10
4009.3190	– – – Other	10
4009.3200	– – With fittings	10
4010.1100	– – Reinforced only with metal	10
4010.1200	– – Reinforced only with textile materials	10

162

4010.1900	– – Other	15
4011.1000	– Of a kind used on motor cars (including station wagons and racing cars)	15
4011.2011	– – – – Radial	15
4011.2019	– – – – Other	15
4011.2091	– – – – Radial	5
4011.2099	– – – – Other	5
4011.8000	– Of a kind used on construction, mininging or industrial handling vehicles and machines	10
4011.9090	– – – Other	10
4012.1300	– – Of a kind used on aircraft	0
4013.1010	– – – Of a kind used on buses, lorries or trucks	5
4016.1020	– – – Stopper	10
4016.1090	– – – Other	5
4016.9210	– – – Tip Eraser	10
4016.9320	– – – Washers and other seals of rubber	15
4016.9990	– – – Other	15
4103.3000	– Of swine	0
4115.2000	– Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	10
4205.0011	– – – – Belting conveyor	0
4205.0012	– – – – Belting machine	0
4205.0013	– – – – Belting transmission	0
4205.0014	– – – – Gas kits of leather	0
4205.0015	– – – – Hosepiping leather	0
4205.0016	– – – – Pickers leather	0
4205.0017	– – – – Washer leather	0
4205.0019	– – – – Other	0
4303.9000	– Other	0
4304.0000	Artificial fur and articles thereof.	0
4409.1000	– Coniferous	15
4409.2100	– – of bamboo	15
4409.2200	– – of tropical wood	15
4409.2900	– – Other	15
4410.1100	– – Particle board	15
4410.1210	– – – Unworked or not further worked than sanded	15
4410.1290	– – – Other	15
4410.1900	– – Other	15
4410.9000	– Other	15
4411.1200	– – Of a thickness not exceeding 5 mm	10
4411.1300	– – Of a thickness exceeding 5 mm but not exceeding 9 mm	10
4411.1400	– – Of a thickness exceeding 9 mm	10
4411.9200	– – Of a density exceeding 0.8 g/cm2	10
4411.9310	– – – Not mechanically worked or surface covered	10
4411.9390	– – – Other	10
4411.9400	– – Of a density not exceeding 0.5 g/cm2	10

163

4412.1000	– Of bamboo	15
4412.3100	– – With at least one outer ply of tropical wood	15
4412.3300	– – Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)	15
4412.3400	– – Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33	15
4412.3900	– – Other, with both outer plies of coniferous wood	15
4412.4100	– – With at least one outer ply Of tropical Wood	15
4412.4200	– – Other, With at least one outer ply Of non-coniferous Wood	15
4412.4900	– – Other, With both outer plies Of coniferous Wood	15
4412.5100	– – With at least one outer ply Of tropical Wood	15
4412.5200	– – Other, With at least one outer ply Of non-coniferous Wood	15
4412.5900	– – Other, With both outer plies Of coniferous Wood	15
4412.9100	– – With at least one outer ply of tropical Wood	15
4412.9200	– – Other, With at least one outer ply of non-coniferous Wood	15
4412.9900	– – Other, with both outer plies of coniferous wood	15
4503.1000	– Corks and stoppers	10
4503.9000	– Other	10
4801.0000	Newsprint, in rolls or sheets	10
4802.1000	– Hand- made paper and paper board	15
4802.5400	– – Weighing less than 40 g/ m²	15
4802.5510	– – – Printing paper	15
4802.5520	– – – Poster paper	15
4802.5530	– – – Graph paper	15
4802.5540	– – – Bond paper	15
4802.5590	– – – Other	15
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	15
4802.5700	– – Other, weighing 40 g/ m² or more but not more than 150 g/ m²	15
4802.5810	– – – Art paper	15
4802.5830	– – – Card board	15
4802.5850	– – – Art card	15
4802.5890	– – – Other	15
4802.6100	– – In rolls:	15

164

4802.6200	– – In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:	15
4802.6990	– – – Other	15
4804.1900	– – Other	15
4804.2100	– – Unbleached	5
4804.2900	– – Other	0
4804.3100	– – Unbleached	15
4804.3900	– – Other	15
4805.1100	– – Semi-chemical fluting paper	15
4805.1900	– – Other	15
4805.2400	– – Weighing 150 g/ m² or less	15
4805.3000	– Sulphite wrapping paper	0
4805.4000	– Filter paper and paperboard	0
4805.9290	– – – Other	10
4805.9390	– – – Other	5
4806.1000	– Vegetable parchment	5
4806.4090	– – – Other	15
4807.0000	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets.	15
4809.2000	– Self- copy paper	0
4809.9000	– Other	15
4810.9210	– – – Clay coated exceeding either 370 mN or 325 gsm for aseptic liquid food packaging	10
4810.9290	– – – Other	20
4811.1000	– Tarred, bituminised or asphalted paper and paperboard	15
4811.4100	– – Self-adhesive	10
4811.5100	– – Bleached, weighing more than 150 g/m2	15
4811.5910	– – – Thermal fax paper	15
4811.5990	– – – Other	15
4812.0000	Filter blocks, slabs and plates, of paper pulp.	15
4816.2000	– Self- copy paper	15
4816.9000	– Other	15
4819.1000	– Cartons, boxes and cases, of corrugated paper or paperboard	15
4819.2000	– Folding cartons, boxes and cases, of non-corrugated paper or paperboard	15
4821.1040	– – – Printed labels of paper	0
4821.9000	– Other	15
4822.1000	– Of a kind used for winding textile yarn	15
4823.4000	– Rolls, sheets and dials, printed for self- recording apparatus	15
4823.6900	– – Other	15
4823.9090	– – – Other	15
4901.1000	– In single sheets, whether or not folded	10

165

4901.9100	– – Dictionaries and encyclopaedias, and serial instalments thereof	0
4901.9910	– – – Holy Quran (Arabic text with or without translation)	0
4901.9990	– – – Other	5
4902.1000	– Appearing at least four times a week	0
4902.9000	– Other	0
4903.0000	Children’s picture, drawing or colouring books.	0
4904.0000	Music, printed or in manuscript, whether or not bound or illustrated.	0
4905.2000	– In book form	0
4905.9000	– Other	0
4906.0000	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand- written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.	0
4907.0010	– – – Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp- impressed paper; banknotes	0
4907.0090	– – – Other	15
4911.1000	– Trade advertising material, commercial catalogues and the like	5
4911.9100	– – Pictures, designs and photographs	10
4911.9900	– – Other	10
5007.1000	– Fabrics of noil silk	5
5007.2000	– Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk	5
5007.9000	– Other fabrics	5
5111.1100	– – Of a weight not exceeding 300 g/m2	5
5111.1900	– – Other	5
5111.2000	– Other, mixed mainly or solely with man- made filaments	5
5111.3000	– Other, mixed mainly or solely with man- made staple fibre	5
5111.9000	– Other	5
5112.1100	– – Of a weight not exceeding 200 g/m2	5
5112.1900	– – Other	5
5112.2000	– Other, mixed mainly or solely with man- made filaments	5
5112.3000	– Other, mixed mainly or solely with man- made staple fibres	5
5112.9000	– Other	5
5113.0000	Woven fabrics of coarse animal hair or of horsehair.	5
5204.1100	– – Containing 85 % or more by weight of cotton	5
5204.1900	– – Other	5
5204.2010	– – – For sewing	5
5204.2020	– – – For embroidery	5
5204.2090	– – – Other	5

166

5205.1100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5
5205.1200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	5
5205.1300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number):	5
5205.1400	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	5
5205.1500	– – Measuring less than 125 decitex (exceeding 80 metric number)	5
5205.2100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5
5205.2200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	5
5205.2300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	5
5205.2400	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	5
5205.2600	– – Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)	5
5205.2700	– – Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)	5
5205.2800	– – Measuring less than 83.33 decitex (exceeding 120 metric number)	5
5205.3100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5
5205.3200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5
5205.3300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5
5205.3400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5
5205.3500	– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5

167

5205.4100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5
5205.4200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5
5205.4300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5
5205.4400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5
5205.4600	– – Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)	5
5205.4700	– – Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)	5
5205.4800	– – Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)	5
5206.1100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5
5206.1200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	5
5206.1300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	5
5206.1400	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	5
5206.1500	– – Measuring less than 125 decitex (exceeding 80 metric number)	5
5206.2100	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	5
5206.2200	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	5
5206.2300	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	5
5206.2400	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	5

168

5206.2500	– – Measuring less than 125 decitex (exceeding 80 metric number)	5
5206.3100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5
5206.3200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5
5206.3300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5
5206.3400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5
5206.3500	– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5
5206.4100	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	5
5206.4200	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	5
5206.4300	– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)	5
5206.4400	– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)	5
5206.4500	– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	5
5207.1000	– Containing 85 % or more by weight of cotton	5
5207.9000	– Other	5
5208.1100	– – Plain weave, weighing not more than 100 g/m2	10
5208.1200	– – Plain weave, weighing more than 100 g/m2	10
5208.1300	– – 3-thread or 4-thread twill, including cross twill	10
5208.1900	– – Other fabrics	10
5208.2100	– – Plain weave, weighing not more than 100 g/m2	10
5208.2200	– – Plain weave, weighing more than 100 g/m2	10
5208.2300	– – 3-thread or 4-thread twill, including cross twill	10
5208.2900	– – Other fabrics	10
5208.3100	– – Plain weave, weighing not more than 100 g/m2	10
5208.3200	– – Plain weave, weighing more than 100 g/m2	10
5208.3300	– – 3-thread or 4-thread twill, including cross twill	10
5208.3900	– – Other fabrics	10
5208.4100	– – Plain weave, weighing not more than 100 g/m2	10

169

5208.4200	– – Plain weave, weighing more than 100 g/m2	10
5208.4300	– – 3-thread or 4-thread twill, including cross twill	10
5208.4900	– – Other fabrics	10
5208.5100	– – Plain weave, weighing not more than 100 g/m2	10
5208.5200	– – Plain weave, weighing more than 100 g/m2	10
5208.5900	– – Other fabrics	10
5209.1100	– – Plain weave	10
5209.1200	– – 3-thread or 4-thread twill, including cross twill	10
5209.1900	– – Other fabrics	10
5209.2100	– – Plain weave	10
5209.2200	– – 3-thread or 4-thread twill, including cross twill	10
5209.2900	– – Other fabrics	10
5209.3100	– – Plain weave	10
5209.3200	– – 3-thread or 4-thread twill, including cross twill	10
5209.3900	– – Other fabrics	10
5209.4100	– – Plain weave	10
5209.4200	– – Denim	10
5209.4300	– – Other fabrics of 3-thread or 4-thread twill, including cross twill	10
5209.4900	– – Other fabrics	10
5209.5100	– – Plain weave	10
5209.5200	– – 3-thread or 4-thread twill, including cross twill	10
5209.5900	– – Other fabrics	10
5210.1100	– – Plain weave	10
5210.1900	– – Other fabrics	10
5210.2100	– – Plain weave	10
5210.2900	– – Other fabrics	10
5210.3100	– – Plain weave	10
5210.3200	– – 3-thread or 4-thread twill, including cross twill	10
5210.3900	– – Other fabrics	10
5210.4100	– – Plain weave	10
5210.4900	– – Other fabrics	10
5210.5100	– – Plain weave	10
5210.5900	– – Other fabrics	10
5211.1100	– – Plain weave	10
5211.1200	– – 3-thread or 4-thread twill, including cross twill	10
5211.1900	– – Other fabrics	10
5211.2000	– Bleached	10
5211.3100	– – Plain weave	10
5211.3200	– – 3-thread or 4-thread twill, including cross twill	10
5211.3900	– – Other fabrics	10
5211.4100	– – Plain weave	10
5211.4200	– – Denim	10
5211.4300	– – Other fabrics of 3-thread or 4-thread twill, including cross twill	10
5211.4900	– – Other fabrics	10
5211.5100	– – Plain weave	10
5211.5200	– – 3-thread or 4-thread twill, including cross twill	10

170

5211.5900	– – Other fabrics	10
5212.1100	– – Unbleached	15
5212.1200	– – Bleached	15
5212.1300	– – Dyed	15
5212.1400	– – Of yarns of different colours	15
5212.1500	– – Printed	15
5212.2100	– – Unbleached	15
5212.2200	– – Bleached	15
5212.2300	– – Dyed	15
5212.2400	– – Of yarns of different colours	15
5212.2500	– – Printed	15
5309.1100	– – Unbleached or bleached	5
5309.1900	– – Other	5
5309.2100	– – Unbleached or bleached	5
5309.2900	– – Other	5
5310.1000	– Unbleached	15
5310.9010	– – – Jute (hessian cloth)	15
5310.9090	– – – Other	15
5311.0000	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.	5
5402.2000	– High tenacity yarn of polyesters, whether or not textured	10
5402.3300	– – Of polyesters	10
5402.3400	– – Of polypropylene	10
5402.3900	– – Other	10
5402.4600	– – Other, of polyesters, partially oriented	10
5402.4700	– – Other, of polyesters	10
5402.4800	– – Other, of polypropylene	10
5402.4900	– – Other	10
5402.5200	– – Of polyesters	10
5402.5300	– – Of polypropylene	10
5402.5900	– – Other	10
5402.6200	– – Of polyesters	10
5402.6300	– – Of polypropylene	10
5402.6900	– – Other	10
5404.1200	– – Other, of polypropylene	10
5407.1000	– Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters	10
5407.2000	– Woven fabrics obtained from strip and the like	10
5407.3000	– Fabrics specified in Note 9 to Section XI	10
5407.4100	– – Unbleached or bleached	10
5407.4200	– – Dyed	15
5407.4300	– – Of yarns of different colours	15
5407.4400	– – Printed	15
5407.5100	– – Unbleached or bleached	10
5407.5200	– – Dyed	15
5407.5300	– – Of yarns of different colours	15
5407.5400	– – Printed	15

171

5407.6100	– – Containing 85 % or more by weight of non-textured polyester filaments	15
5407.6900	– – Other	15
5407.7100	– – Unbleached or bleached	10
5407.7200	– – Dyed	15
5407.7300	– – Of yarns of different colours	15
5407.7400	– – Printed	15
5407.8110	– – – Unbleached	10
5407.8120	– – – Bleached	10
5407.8200	– – Dyed	15
5407.8300	– – Of yarns of different colours	15
5407.8400	– – Printed	15
5407.9110	– – – Unbleached	10
5407.9120	– – – Bleached	10
5407.9200	– – Dyed	15
5407.9300	– – Of yarns of different colours	15
5407.9400	– – Printed	15
5408.1000	– Woven fabrics obtained from high tenacity yarn of viscose rayon	10
5408.2100	– – Unbleached or bleached	10
5408.2200	– – Dyed	10
5408.2300	– – Of yarns of different colours	10
5408.2400	– – Printed	10
5408.3110	– – – Unbleached	10
5408.3120	– – – Bleached	10
5408.3200	– – Dyed	10
5408.3300	– – Of yarns of different colours	10
5408.3400	– – Printed	10
5501.2000	– Of polyesters	5
5501.4000	– Of polypropylene	5
5501.9000	– Other	5
5503.2010	– – – Of polyesters not exceeding 2.22 decitex	5
5503.2090	– – – Other	5
5503.4000	– Of polypropylene	5
5503.9000	– Other	5
5506.2000	– Of polyesters	5
5506.4000	– Of polypropylene	10
5506.9000	– Other	5
5508.1000	– Of synthetic staple fibres	10
5508.2000	– Of artificial staple fibres	10
5509.1100	– – Single yarn	5
5509.1200	– – Multiple (folded) or cabled yarn	5
5509.2100	– – Single yarn	10
5509.2200	– – Multiple (folded) or cabled yarn	10
5509.3100	– – Single yarn	5
5509.3200	– – Multiple (folded) or cabled yarn	5
5509.4100	– – Single yarn	10
5509.4200	– – Multiple (folded) or cabled yarn	10

172

5509.5100	– – Mixed mainly or solely with artificial staple fibres	10
5509.5200	– – Mixed mainly or solely with wool or fine animal hair	10
5509.5300	– – Mixed mainly or solely with cotton	10
5509.5900	– – Other	10
5509.6100	– – Mixed mainly or solely with wool or fine animal hair	10
5509.6200	– – Mixed mainly or solely with cotton	10
5509.6900	– – Other	10
5509.9100	– – Mixed mainly or solely with wool or fine animal hair	10
5509.9200	– – Mixed mainly or solely with cotton	10
5509.9900	– – Other	10
5510.1100	– – Single yarn	10
5510.1200	– – Multiple (folded) or cabled yarn	10
5510.2000	– Other yarn, mixed mainly or solely with wool or fine animal hair	10
5510.3000	– Other yarn, mixed mainly or solely with cotton	10
5510.9000	– Other yarn	10
5511.1000	– Of synthetic staple fibres, containing 85 % or more by weight of such fibres	10
5511.2000	– Of synthetic staple fibres, containing less than 85 % by weight of such fibres	10
5511.3000	– Of artificial staple fibres	10
5512.1110	– – – Unbleached	10
5512.1120	– – – Bleached	15
5512.1900	– – Other	15
5512.2110	– – – Unbleached	10
5512.2120	– – – Bleached	10
5512.2900	– – Other	15
5512.9110	– – – Unbleached	10
5512.9120	– – – Bleached	10
5512.9920	– – – Unbleached	10
5512.9990	– – – Other	15
5513.1110	– – – Unbleached	10
5513.1120	– – – Bleached	10
5513.1210	– – – Unbleached	10
5513.1220	– – – Bleached	10
5513.1310	– – – Unbleached	10
5513.1320	– – – Bleached	10
5513.1910	– – – Unbleached	10
5513.1920	– – – Bleached	10
5513.2100	– – Of polyester staple fibres, plain weave	15
5513.2300	– – Other woven fabrics of polyester staple fibres	15
5513.2900	– – Other woven fabrics	15
5513.3100	– – Of polyester staple fibres, plain weave	15
5513.3900	– – Other woven fabrics	15
5513.4100	– – Of polyester staple fibres, plain weave	15
5513.4900	– – Other woven fabrics	15
5514.1110	– – – Unbleached	10
5514.1120	– – – Bleached	10

173

5514.1210	– – – Unbleached	10
5514.1220	– – – Bleached	10
5514.1910	– – – Unbleached	10
5514.1920	– – – Bleached	10
5514.2100	– – Of polyester staple fibres, plain weave	15
5514.2200	– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	15
5514.2300	– – Other woven fabrics of polyester staple fibres	15
5514.2900	– – Other woven fabrics	15
5514.3010	– – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	15
5514.3090	– – – Other	15
5514.4100	– – Of polyester staple fibres, plain weave	15
5514.4200	– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	15
5514.4300	– – Other woven fabrics of polyester staple fibres	15
5514.4900	– – Other woven fabrics	15
5515.1120	– – – Unbleached	10
5515.1190	– – – Other	15
5515.1210	– – – Unbleached	10
5515.1290	– – – Other	15
5515.1310	– – – Unbleached	10
5515.1390	– – – Other	15
5515.1910	– – – Unbleached	10
5515.1990	– – – Other	15
5515.2110	– – – Unbleached	10
5515.2190	– – – Other	15
5515.2210	– – – Unbleached	10
5515.2290	– – – Other	15
5515.2910	– – – Unbleached	10
5515.2990	– – – Other	15
5515.9110	– – – Unbleached	10
5515.9190	– – – Other	15
5515.9910	– – – Unbleached	10
5515.9990	– – – Other	15
5516.1100	– – Unbleached or bleached	10
5516.1200	– – Dyed	15
5516.1300	– – Of yarns of different colours	15
5516.1400	– – Printed	15
5516.2100	– – Unbleached or bleached	10
5516.2200	– – Dyed	15
5516.2300	– – Of yarns of different colours	15
5516.2400	– – Printed	15
5516.3100	– – Unbleached or bleached	10
5516.3200	– – Dyed	15
5516.3300	– – Of yarns of different colours	15
5516.3400	– – Printed	15
5516.4100	– – Unbleached or bleached	10

174

5516.4200	– – Dyed	15
5516.4300	– – Of yarns of different colours	15
5516.4400	– – Printed	15
5516.9100	– – Unbleached or bleached	10
5516.9200	– – Dyed	15
5516.9300	– – Of yarns of different colours	10
5516.9400	– – Printed	10
5601.2100	– – Of cotton	10
5601.2200	– – Of man-made fibres	10
5601.2900	– – Other	10
5601.3000	– Textile flock and dust and mill neps	10
5602.1000	– Needleloom felt and stitch bonded fibre fabrics	10
5602.2100	– – Of wool or fine animal hair	10
5602.2900	– – Of other textile materials	10
5602.9000	– Other	10
5603.1100	– – Weighing not more than 25 g/m2	10
5603.1200	– – Weighing more than 25 g/m2 but not more than 70 g/m2	10
5603.1300	– – Weighing more than 70 g/m2 but not more than 150 g/m2	10
5603.1400	– – Weighing more than 150 g/m2	10
5603.9100	– – Weighing not more than 25 g/m2	10
5603.9200	– – Weighing more than 25 g/m2 but not more than 70 g/m2	10
5603.9300	– – Weighing more than 70 g/m2 but not more than 150 g/m2	10
5603.9400	– – Weighing more than 150 g/m2	10
5604.1000	– Rubber thread and cord, textile covered	0
5604.9000	– Other	0
5605.0000	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.	10
5606.0000	Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale- yarn.	0
5607.2100	– – Binder or baler twine	10
5607.2900	– – Other	10
5607.4100	– – Binder or baler twine	10
5607.4900	– – Other	10
5607.5000	– Of other synthetic fibres	10
5607.9000	– Other	10
5609.0000	Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.	10
5702.3210	– – – Synthetic turf for sports fields	0
5702.4210	– – – Synthetic turf for sports fields	0
5703.2100	– – Turf	0

175

5703.2910	– – – Of a kind used in vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped)	15
5703.2920	– – – Other for motor cars and vehicles	15
5703.2990	– – – Other	15
5703.3100	– – Turf	0
5703.3910	– – – Of a kind used in vehicles of heading 87.03 and vehicles of sub-headings 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped)	15
5703.3920	– – – Other for motor cars and vehicles	15
5703.3990	– – – Other	15
5801.1000	– Of wool or fine animal hair	10
5801.2100	– – Uncut weft pile fabrics	10
5801.2200	– – Cut corduroy	10
5801.2300	– – Other weft pile fabrics	10
5801.2600	– – Chenille fabrics	10
5801.2700	– – Warp pile fabrics	10
5801.3100	– – Uncut weft pile fabrics	10
5801.3200	– – Cut corduroy	10
5801.3300	– – Other weft pile fabrics	10
5801.3600	– – Chenille fabrics	10
5801.3700	– – Warp pile fabrics	10
5801.9000	– Of other textile materials	10
5802.1000	– Terry towelling and similar woven Terry fabrics, of cotton	10
5802.2000	– Terry towelling and similar woven terry fabrics, of other textile materials	10
5802.3000	– Tufted textile fabrics	10
5803.0000	Gauze, other than narrow fabrics of heading 58.06.	10
5804.1000	– Tulles and other net fabrics	10
5804.2100	– – Of man-made fibres	10
5804.2900	– – Of other textile materials	10
5804.3000	– Hand made lace	10
5805.0000	Hand- woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch) whether or not made up.	10
5806.1000	– Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics	10
5806.2000	– Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread	10
5806.3100	– – Of cotton	10
5806.3200	– – Of man-made fibres	10
5806.3900	– – Of other textile materials	10
5806.4000	– Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	0
5807.1010	– – – Badges	10
5807.1020	– – – Ribbons	10
5807.1030	– – – Tapes	0

176

5807.1040	– – – Webbing	10
5807.1090	– – – Other	10
5807.9000	– Other	10
5808.1000	– Braids in the piece	10
5808.9000	– Other	10
5809.0000	Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.	10
5810.1000	– Embroidery without visible ground	10
5810.9100	– – Of cotton	10
5810.9200	– – Of man-made fibres	10
5810.9900	– – Of other textile materials	10
5811.0000	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.	10
5901.1000	– Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like	10
5901.9010	– – – Buckram	10
5901.9090	– – – Other	10
5903.1000	– With poly(vinyl chloride)	15
5903.2000	– With polyurethane	15
5903.9000	– Other	15
5904.1000	– Linoleum	10
5904.9000	– Other	10
5905.0000	Textile wall coverings.	10
5906.1000	– Adhesive tape of a width not exceeding 20 cm	10
5906.9100	– – Knitted or crocheted	10
5906.9900	– – Other	10
5907.0000	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back- cloths or the like.	10
5908.0000	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.	10
5909.0000	Textile hosepiping and similar textile tubing with or without lining, armour or accessories of other materials.	10
5910.0000	Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.	5
5911.2000	– Bolting cloth, whether or not made up	0
5911.3100	– – Weighing less than 650 g/m2	0
5911.3200	– – Weighing 650 g/m2 or more	0
5911.4000	– Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair	0

177

5911.9010	– – – Dryer screen for paper making	0
5911.9090	– – – Other	0
6001.1010	– – – Unbleached	10
6001.1090	– – – Other	10
6001.2110	– – – Unbleached	10
6001.2190	– – – Other	10
6001.2210	– – – Unbleached	10
6001.2290	– – – Other	10
6001.2910	– – – Unbleached	10
6001.2990	– – – Other	10
6001.9110	– – – Unbleached	10
6001.9190	– – – Other	10
6001.9210	– – – Unbleached	10
6001.9290	– – – Other	10
6001.9910	– – – Unbleached	10
6001.9990	– – – Other	10
6002.4000	– Containing by weight 5 % or more of elastomeric yarn but not containing rubber thread	10
6002.9000	– Other	10
6003.1010	– – – Unbleached	10
6003.1090	– – – Other	10
6003.2010	– – – Unbleached	10
6003.2090	– – – Other	10
6003.3010	– – – Unbleached	10
6003.3090	– – – Other	10
6003.4010	– – – Unbleached	10
6003.4090	– – – Other	10
6003.9010	– – – Unbleached	10
6003.9090	– – – Other	10
6004.1000	– Containing by weight 5% or more of elastomeric yarn but not containing rubber thread	10
6004.9000	– Other	10
6005.2110	– – – Unbleached	10
6005.2120	– – – Bleached	10
6005.2200	– – Dyed	10
6005.2300	– – Of yarns of different colours	10
6005.2400	– – Printed	10
6005.3500	– – Fabrics specified in Subheading Note 1 to this Chapter	10
6005.3610	– – – Unbleached	10
6005.3620	– – – Bleached	10
6005.3700	– – Other, dyed	10
6005.3800	– – Other, of yarns of different colours	10
6005.3900	– – Other printed	10
6005.4110	– – – Unbleached	10
6005.4120	– – – Bleached	10
6005.4200	– – Dyed	10
6005.4300	– – Of yarns of different colours	10

178

6005.4400	– – Printed	10
6005.9010	– – – Unbleached	10
6005.9090	– – – Other	10
6006.1000	– Of wool or fine animal hair	10
6006.2110	– – – Unbleached	10
6006.2120	– – – Bleached	10
6006.2200	– – Dyed	10
6006.2300	– – Of yarns of different colours	10
6006.2400	– – Printed	10
6006.3110	– – – Unbleached	10
6006.3120	– – – Bleached	10
6006.3200	– – Dyed	10
6006.3300	– – Of yarns of different colours	10
6006.3400	– – Printed	10
6006.4110	– – – Unbleached	10
6006.4120	– – – Bleached	10
6006.4200	– – Dyed	10
6006.4300	– – Of yarns of different colours	10
6006.4400	– – Printed	10
6006.9010	– – – Unbleached	10
6006.9090	– – – Other	10
6217.1000	– Accessories	0
6217.9000	– Parts	0
6305.3210	– – – Of a capacity of 1,000 Kg or more	10
6307.2000	– Life- jackets and life- belts	0
6309.0000	Worn clothing and other worn articles.	5
6805.1000	– On a base of woven textile fabric only	10
6806.2000	– Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)	0
6807.1000	– In rolls	10
6809.1100	– – Faced or reinforced with paper or paperboard only	15
6809.1900	– – Other	15
6809.9010	– – – Industrial moulds	0
6811.8200	– – Other sheets, panels, tiles and similar articles	15
6812.8000	– Of crocidolite	10
6812.9100	– – Clothing, clothing accessories, footwear and headgear	10
6813.2090	– – – Other	10
6815.1100	– – Carbon fibres	0
6815.1200	– – Fabrics of Carbon fibres	0
6815.1300	– – Other articles of Carbon fibres	0
6815.1900	– – Other	0
6902.2090	– – – Other	10
6902.9090	– – – Other	10
6903.1000	– Containing by weight more than 50 % of free carbon	0
6903.2090	– – – Other	0

179

6903.9010	– – – Refractory products of a kind used in industrial ovens, kilns and furnaces	0
6903.9020	– – – Saggars and parts thereof	10
7001.0000	Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 85.49; glass in the mass.	10
7011.1000	– For electric lighting	15
7011.2000	– For cathode- ray tubes	10
7015.1000	– Glasses for corrective spectacles	10
7015.9000	– Other	10
7017.1020	– – – Beakers	0
7017.1090	– – – Other	0
7017.2000	– Of other glass having a linear coefficient of expansion not exceeding 5×10- 6 per Kelvin within a temperature range of 0oC to 300oC	0
7017.9000	– Other	0
7018.1000	– Glass beads, imitation pearls, imitation precious or semi- precious stones and similar glass smallwares	15
7018.2000	– Glass microspheres not exceeding 1mm in diameter	0
7018.9010	– – – Glass eyes	10
7019.6990	– – – Other	10
7020.0010	– – – Articles used for industrial purposes	10
7113.1100	– – Of silver, whether or not plated or clad with other precious metal	0
7113.1910	– – – Of gold	0
7113.1920	– – – Medals and medollion of precious metals	0
7113.1990	– – – Other	0
7113.2000	– Of base metal clad with precious metal	0
7114.1100	– – Of silver, whether or not plated or clad with other precious metal	0
7114.1900	– – Of other precious metal, whether or not plated or clad with precious metal	0
7114.2000	– Of base metal clad with precious metal	0
7115.1000	– Catalysts in the form of wire cloth or grill, of platinum	0
7115.9000	– Other	0
7116.1000	– Of natural or cultured pearls	0
7116.2000	– Of precious or semi- precious stones (natural, synthetic or reconstructed)	0
7117.1100	– – Cuff-links and studs	10
7117.1900	– – Other	10
7117.9000	– Other	10
7118.1000	– Coin (other than gold coin), not being legal tender	0
7118.9000	– Other	0
7204.1010	– – – Re-rollable	5
7204.4910	– – – Re-rollable	5
7204.4990	– – – Other	0
7206.1000	– Ingots	0
7206.9000	– Other	0
7207.1110	– – – Billets	5

180

7207.1190	– – – Other	5
7207.1210	– – – Billets	5
7207.1290	– – – Other	5
7207.1910	– – – Of a cross section 165 X 165 mm and above	5
7207.1920	– – – Billets	5
7207.1990	– – – Other	5
7207.2010	– – – Of a cross section 165 mm x 165 mm and above	5
7207.2020	– – – Billets	5
7207.2090	– – – Other	5
7209.1590	– – – Other	10
7209.1690	– – – Other	10
7209.1790	– – – Other	10
7209.1891	– – – – Tin mill black plate of thickness 0.30 mm or less	10
7209.1899	– – – – Other	10
7209.2590	– – – Other	10
7209.2690	– – – Other	10
7209.2790	– – – Other	10
7209.2890	– – – Other	10
7209.9090	– – – Other	10
7210.1190	– – – Other	10
7210.1290	– – – Other	10
7210.2090	– – – Other	10
7210.3090	– – – Other	10
7210.4190	– – – Other	10
7210.4990	– – – Other	10
7210.5090	– – – Other	10
7210.6190	– – – Other	10
7210.6990	– – – Other	10
7210.7010	– – – VCM or PCM coated sheets of a thickness (excluding any coating) not exceeding 0.5 mm	5
7210.7090	– – – Other	10
7210.9090	– – – Other	10
7211.1390	– – – Other	10
7211.1490	– – – Other	10
7211.1990	– – – Other	10
7211.2390	– – – Other	10
7211.2920	– – – Cold rolled steel strips of thickness below 0.5 mm and upto 100 mm wide	0
7211.2990	– – – Other	10
7211.9090	– – – Other	10
7212.2090	– – – Other	10
7212.3090	– – – Other	10
7212.4090	– – – Other	10
7212.5090	– – – Other	10
7212.6090	– – – Other	10
7213.1090	– – – Other	10
7213.2090	– – – Other	10

181

7213.9191	– – – – Of circular cross-section measuring less than 7 mm in diameter	10
7213.9199	– – – – Other	10
7213.9990	– – – Other	10
7214.1090	– – – Other	10
7214.2090	– – – Other	10
7214.3090	– – – Other	10
7214.9190	– – – Other	10
7214.9990	– – – Other	10
7215.1090	– – – Other	10
7215.5090	– – – Other	10
7215.9090	– – – Other	10
7216.3110	– – – Of a height exceeding 150 mm	5
7216.3210	– – – Of a height exceeding 200 mm	5
7216.3310	– – – Of a height exceeding 250 mm	5
7216.4010	– – – Of a height exceeding 150 mm	5
7217.3010	– – – Of a kind used in manufacture of pneumatic tyres(bead wire)	10
7217.3020	– – – Steel cord wire of specification swg-20 to 34	10
7221.0010	– – – Of a width 50mm or more, but not exceeding 200mm of Series 200, 301, 303, 304, 304L, 316, 316L, 410, 420 & 430	0
7221.0090	– – – Other	0
7222.1100	– – Of circular cross-section	0
7222.1900	– – Other	0
7222.2000	– Bars and rods, not further worked than cold- formed or cold- finished	0
7222.3000	– Other bars and rods	0
7222.4000	– Angles, shapes and sections	0
7223.0000	Wire of stainless steel.	5
7224.1000	– Ingots and other primary forms	5
7224.9000	– Other	5
7225.5000	– Other, not further worked than cold- rolled (cold- reduced)	10
7225.9100	– – Electrolytically plated or coated with zinc	10
7225.9200	– – Otherwise plated or coated with zinc	10
7225.9900	– – Other	10
7226.9200	– – Not further worked than cold-rolled (cold-reduced)	10
7226.9900	– – Other	10
7227.1000	– Of high speed steel	5
7227.2000	– Of silico-manganese steel	10
7227.9010	– – – Of circular cross-section measuring less than 7 mm in diameter	10
7227.9090	– – – Other	10
7228.1000	– Bars and rods, of high speed steel	5
7228.2090	– – – Other	5
7228.3090	– – – Other	5
7228.4000	– Other bars rods, not further worked than forged	5

182

7228.5000	– Other bars and rods, not further worked than cold- formed or cold- finished	5
7228.6000	– Other bars and rods	5
7228.7000	– Angles, shapes and sections	10
7228.8000	– Hollow drill bars and rods	10
7301.1000	– Sheet piling	10
7302.1000	– Rails	15
7304.1100	– – Of stainless steel	15
7304.1900	– – Other	15
7304.2200	– – Drill pipe of stainless steel	15
7304.2300	– – Other drill pipe	15
7304.2400	– – Other, of stainless steel	15
7304.3100	– – Cold-drawn or cold-rolled (cold-reduced)	15
7304.3900	– – Other	15
7304.4100	– – Cold-drawn or cold-rolled (cold-reduced)	0
7304.4900	– – Other	0
7304.5100	– – Cold-drawn or cold-rolled (cold-reduced)	15
7304.5900	– – Other	15
7305.1100	– – Longitudinally submerged arc welded	10
7305.1200	– – Other, longitudinally welded	10
7305.1900	– – Other	10
7305.2000	– Casing of a kind used in drilling for oil or gas	10
7305.3100	– – Longitudinally welded	10
7305.3900	– – Other	10
7305.9000	– Other	10
7306.1100	– – Welded, of stainless steel	15
7306.1900	– – Other	15
7306.2100	– – Welded, of stainless steel	15
7306.2900	– – Other	15
7306.3010	– – – Copper coated mild steel tubes upto 8.5 mm dia	0
7306.3090	– – – Other	15
7306.4000	– Other, welded, of circular cross- section, of stainless steel	15
7306.5000	– Other, welded, of circular cross- section, of other alloy steel	15
7306.6100	– – Of square or rectangular cross-section	15
7306.6900	– – Of other non-circular cross-section	15
7306.9000	– Other.	15
7307.1110	– – – In conformance to NACE certification as per MR- 175	0
7307.1910	– – – In conformance to NACE certification as per MR- 175	0
7307.1920	– – – Semi finished malleable iron pipe fittings	10
7307.2100	– – Flanges	0
7307.2200	– – Threaded elbows, bends and sleeves	0
7307.2300	– – Butt welding fittings	0
7307.2900	– – Other	0
7307.9300	– – Butt welding fittings	10

183

7311.0010	– – – For CNG	0
7311.0020	– – – For LPG	0
7311.0030	– – – For cryogenic	0
7311.0040	– – – For aerosol products	15
7312.9010	– – – Steel cord brass plated of a kind used in manufacture of pneumatic tyres	0
7314.1200	– – Endless bands for machinery, of stainless steel	0
7314.1400	– – Other woven cloth, of stainless steel	0
7314.1910	– – – Steel cord fabric of kind used in manufacture of tyres	0
7314.1920	– – – Other endless bands for machinery	0
7315.1990	– – – Other	15
7318.1510	– – – High tensile (DIN Grade 8.8. ASTM A325 or ASTM A 193 B7)	0
7318.1610	– – – High tensile (DIN Grade 8.8. ASTM A325 or ASTM A 193 B7)	0
7318.2110	– – – High tensile (DIN Grade 8.8. ASTM A325 or ASTM A 193 B7)	0
7318.2900	– – Other	15
7319.9010	– – – Sewing, darning or embroidery needles	5
7326.1911	– – – – Upto 10 Kg	10
7326.1919	– – – – Other	10
7326.1920	– – – Forgings of surgical & dental instruments	0
7326.1930	– – – Steel forgings exceeding 150kg	0
7326.9030	– – – Shoe lasts	0
7326.9040	– – – Steel balls not exceeding 1mm diameter	0
7407.1090	– – – Other	0
7408.1100	– – Of which the maximum cross-sectional dimension exceeds 6 mm	10
7408.1900	– – Other	10
7408.2100	– – Of copper-zinc base alloys (brass)	15
7408.2900	– – Other	10
7409.1100	– – In coils	10
7409.2100	– – In coils	0
7409.2900	– – Other	15
7409.3100	– – In coils	10
7409.3900	– – Other	10
7409.4000	– Of copper- nickel base alloys (cupro- nickel) or copper- nickel- zinc base alloys (nickel silver)	10
7409.9000	– Of other copper alloys	10
7411.1090	– – – Other	10
7412.1000	– Of refined copper	15
7412.2000	– Of copper alloys	15
7419.8010	– – – Copper springs	15
7507.1100	– – Of nickel, not alloyed	15
7507.1200	– – Of nickel alloys	15
7507.2000	– Tube or pipe fittings	15
7508.1000	– Cloth, grill and netting, of nickel wire	15
7508.9010	– – – Nickel rotary printing screen	10

184

7508.9090	– – – Other	15
7604.1010	– – – Bars and rods	0
7604.2910	– – – Bars and rods	0
7605.1100	– – Of which the maximum cross- sectional dimension exceeds 7 mm	10
7605.1900	– – Other	15
7605.2100	– – Of which the maximum cross- sectional dimension exceeds 7 mm	10
7605.2900	– – Other	15
7606.9190	– – – Other	0
7606.9290	– – – Other	5
7607.1100	– – Rolled but not further worked	15
7607.1920	– – – Printed aluminium foil	15
7607.1990	– – – Other:	15
7607.2000	– Backed	10
7608.1000	– Of aluminium, not alloyed	10
7608.2000	– Of aluminium alloys	10
7612.9040	– – – Other round cans	10
7613.0010	– – – Aerosol cans without valves and covers	10
7616.9910	– – – Castings and forgings	10
7616.9920	– – – Aluminium slugs	15
7616.9930	– – – Pencil ferrules	10
7804.1100	– – Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm	15
7804.1900	– – Other	15
7804.2000	– Powders and flakes	15
7806.0010	– – – Wire	10
7903.9000	– Other	0
7904.0010	– – – Wire	0
7904.0090	– – – Other	0
7905.0000	Zinc plates, sheets, strip and foil.	0
7907.0090	– – – Other	15
8007.0010	– – – Tin plates, sheets and strip, of a thickness exceeding 0.2 mm.	0
8007.0020	– – – Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes.	0
8007.0030	– – – Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).	15
8201.1000	– Spades and shovels	15
8201.3000	– Mattocks, picks, hoes and rakes	15
8201.4000	– Axes, bill hooks and similar hewing tools	15
8201.5000	– Secateurs and similar one- handed pruners and shears (including poultry shears)	15
8201.6000	– Hedge shears, two- handed pruning shears and similar two- handed shears	15
8201.9000	– Other hand tools of a kind used in agriculture, horticulture or forestry	15

185

8202.1000	– Hand saws	10
8202.2000	– Band saw blades	0
8202.4000	– Chain saw blades	10
8202.9100	– – Straight saw blades, for working metal	10
8202.9910	– – – Ginsaw blades	10
8202.9990	– – – Other	10
8203.1000	– Files, rasps and similar tools	10
8203.2000	– Pliers (including cutting pliers), pincers, tweezers and similar tools	10
8203.3000	– Metal cutting shears and similar tools	10
8203.4000	– Pipe- cutters, bolt croppers, perforating punches and similar tools	10
8205.2000	– Hammers and sledge hammers	10
8205.3000	– Planes, chisels, guages and similar cutting tools for working wood	10
8205.4000	– Screwdrivers	10
8205.5100	– – Household tools	10
8205.5900	– – Other	10
8205.6000	– Blow lamps	10
8205.7000	– Vices, clamps and the like	10
8205.9000	– Other, including sets of articles of two or more subheadings of this heading	10
8206.0090	– – – Other	10
8208.3000	– For kitchen appliances or for machines used by the food industry	10
8210.0000	Hand- operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.	10
8301.1000	– Padlocks	5
8302.2000	– Castors	10
8308.1010	– – – Hooks	10
8308.1020	– – – Eyes and elyelets	0
8308.2000	– Tubular or bifurcated rivets	15
8308.9020	– – – Buckle	15
8309.9010	– – – Aluminium lids for cans of carbonated soft drinks	5
8311.2000	– Cored wired of base metal, for electric arc- welding	15
8311.3000	– Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame	10
8311.9000	– Other	10
8401.1000	– Nuclear reactors	0
8402.1190	– – – Other	0
8402.1990	– – – Other	10
8402.9010	– – – For machines of heading 8402.1190	0
8402.9020	– – – For machines of heading 8402.1990	10
8403.9000	– Parts	10
8404.1000	– Auxiliary plants for use with boilers of heading 84.02 or 84.03	10
8404.9090	– – – Other	15
8407.1000	– Aircraft engines	0

186

8407.2100	– – Outboard motors	0
8407.2900	– – Other	0
8407.9010	– – – Gas engines	0
8408.1000	– Marine propulsion engines	0
8409.1000	– For aircraft engines	0
8409.9150	– – – Parts for marine engines	0
8409.9192	– – – -Parts for gas engine of heading 8407.9010	0
8409.9940	– – – Parts for marine engines	0
8409.9999	– – – -Other	10
8410.1100	– – Of a power not exceeding 1,000 kW	0
8410.9010	– – – For machines of heading 8410.1100	0
8412.8090	– – – Other	0
8412.9090	– – – Other	0
8413.1100	– – Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages	10
8413.2000	– Hand pumps, other than those of subheading 8413.11 or 8413.19	15
8413.6019	– – – – Other	0
8413.7011	– – – – Submersible pumps having 5 to 10 inches diameters	10
8413.7019	– – – – Other	5
8413.8200	– – Liquid elevators	0
8413.9140	– – – Other parts for machines of heading 8413.1100	0
8413.9200	– – Of liquid elevators	10
8414.2000	– Hand- or foot- operated air pumps	0
8414.3090	– – – Other	10
8414.7000	– Gas-tight biological safety cabinets	15
8414.8010	– – – Piston type air compressors	15
8414.8020	– – – Screw compressors	15
8414.8030	– – – CNG compressors	15
8414.8040	– – – Air curtains	15
8414.8059	– – – – Other	15
8414.8090	– – – Other	15
8414.9090	– – – Other	15
8415.9011	– – – – Enamelled and coated for antirust purposes	15
8415.9019	– – – – Other	15
8415.9029	– – – – Other	15
8415.9030	– – – Covers for inner body.	15
8417.1010	– – – Kilns	0
8417.1090	– – – Other	0
8417.2000	– Bakery ovens, including biscuit ovens	0
8417.8000	– Other	0
8417.9000	– Parts	0
8418.6910	– – – Milk chillers above 3000 litre capacity	10
8418.6920	– – – Refrigerating machines with engine fitted on a common base for refrigerator containers	10
8418.9920	– – – Wire condensers	10
8418.9930	– – – Of machine of heading 8418.6910	10

187

8419.1110	– – – In CKD/SKD condition	15
8419.1210	– – – In CKD/SKD condition	15
8419.1910	– – – In CKD/SKD condition	15
8419.9020	– – – Of machine of heading 8419.4000 and 8419.5000	15
8421.1900	– – Other	10
8421.2100	– – For filtering or purifying water	15
8421.2200	– – For filtering or purifying beverages other than water	15
8421.3920	– – – Filter driers used with CFC refrigerant gases	10
8422.1100	– – Of the household type	15
8422.1900	– – Other	15
8422.2000	– Machinery for cleaning or drying bottles or other containers	0
8422.3000	– Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages	0
8422.4000	– Other packing or wrapping machinery (including heat- shrink wrapping machinery)	0
8422.9010	– – – Of dish washing machines	0
8422.9090	– – – Other	5
8424.2020	– – – For industry	0
8425.4200	– – Other jacks and hoists, hydraulic	0
8426.1110	– – – Not exceeding 400 metric ton	10
8426.9100	– – Designed for mounting on road vehicles	10
8426.9900	– – Other	15
8428.1010	– – – Passenger lifts	5
8428.4000	– Escalators and moving walkways	0
8433.5100	– – Combine harvestor-threshers	0
8438.3010	– – – For sugarcane crushers	0
8438.3090	– – – Other	0
8438.9010	– – – Of machines of heading 8438.3000 and 8438.4000	10
8441.2000	– Machines for making bags, sacks or envelopes	10
8441.3000	– Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding	10
8441.8000	– Other machinery	10
8443.3100	– – Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network	0
8443.3210	– – – Dot matrix printers	0
8443.3220	– – – Ink jet printers	0
8443.3230	– – – Laser jet printers	0
8443.3240	– – – Line printer	0
8443.3250	– – – Letter quality daisy wheel printer	0
8443.3260	– – – Facsimile machine	0
8443.3290	– – – Other	0
8443.3910	– – -Photocopying apparatus	0
8443.3990	– – – Other	0

188

8443.9100	– – Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42	0
8443.9910	– – – Automatic documents feeders of copying machines	0
8443.9920	– – – Paper feeders of copying machines	0
8443.9930	– – – Sorters of copying machines	0
8443.9940	– – – Other parts of copying machines	0
8443.9950	– – – Toner and ink cartridges for computer printers excluding disposable type	0
8443.9990	– – – Other	0
8446.1000	– For weaving fabrics of a width not exceeding 30cm	15
8448.3110	– – – Tops and flats	15
8448.3190	– – – Other	10
8448.4290	– – – Other	5
8448.4910	– – – Shuttles	0
8448.4990	– – – Other	5
8452.9020	– – – Furniture, bases and covers for sewing machines and parts thereof	10
8452.9030	– – – Parts of machine of heading 8452.1090	10
8458.1100	– – Numerically controlled	0
8458.1900	– – Other	0
8458.9100	– – Numerically controlled	0
8458.9900	– – Other	0
8459.1000	– Way- type unit head machines	0
8459.2100	– – Numerically controlled	0
8459.2910	– – – Drilling machines with drilling capacity upto 62 mm in cast iron and 50 mm in steel	0
8459.2990	– – – Other	0
8459.3100	– – Numerically controlled	0
8459.3910	– – – Vertical copy boring and milling machine with drilling capacity in steel upto 25 mm	0
8459.3990	– – – Other	0
8459.4100	– – Numerically controlled	0
8459.4900	– – Other	0
8459.5100	– – Numerically controlled	0
8459.5990	– – – Other	0
8459.6100	– – Numerically controlled	0
8459.6910	– – – Vertical turret(Bridgeport type) milling machine with long travel 750 mm, vertical travel 400 mm and cross travel 300 mm	0
8459.6920	– – – Universal engraving machine with clamping area 500 x 200 mm with pantograph ratio from 1:1 to 1:50	0
8459.6990	– – – Other	0
8459.7010	– – – Numerically controlled	0
8459.7090	– – – Other	0
8460.1200	– – Numerically controlled	0
8460.1900	– – Other	0
8460.2200	– -Centreless grinding machines, numerically controlled	0

189

8460.2300	– – Other cylindrical grinding machines, numerically controlled	0
8460.2400	– – Other, numerically controlled	0
8460.2900	– – Other	0
8460.3100	– – Numerically controlled	0
8460.3900	– – Other	0
8460.9090	– – – Other	0
8461.2010	– – – Shaping machines having stroke not exceeding 45 cm	0
8461.2090	– – – Other	0
8462.1110	– – – Numerically controlled	0
8462.1190	– – – Other	0
8462.1910	– – – Numerically controlled	0
8462.1990	– – – Other	0
8462.2200	– – Profile forming machines	0
8462.2300	– – Numerically controlled press brakes	0
8462.2400	– – Numerically controlled panel benders	0
8462.2500	– – Numerically controlled roll forming machines	0
8462.2600	– – Other Numerically controlled Bending, folding, straightening or flattening machines	0
8462.2900	– – Other	0
8462.3200	– – Slitting lines and cut-to-length lines	0
8462.3300	– – Numerically controlled shearing machines	0
8462.3900	– – Other	0
8462.4200	– – Numerically controlled	0
8462.4900	– – Other	0
8462.5100	– – Numerically controlled	0
8462.5900	– – Other	0
8462.6110	– – – Of pressure not exceeding 60.963 metric tons	10
8465.9110	– – – Hacksaw machines with blades of length not exceeding 45.7cm	0
8470.1000	– Electronic calculators capable of operation without an external source of electric power and pocket- size data recording, reproducing and displaying machines with calculating functions	0
8470.2100	– – Incorporating a printing device	0
8470.3000	– Other calculating machines	0
8470.5000	– Cash registers	0
8471.3010	– – – Laptop computers, notebooks whether or not incorporating multi media kit	0
8471.3020	– – – Personal computers	0
8471.3090	– – – Other	0
8471.4110	– – – Micro computer	0
8471.4120	– – – Large or Main frame	0
8471.4190	– – – Other	0
8471.4900	– – Other, presented in the form of systems	0
8471.5000	– Processing units other than those of sub- heading 8471.41 or 8471.49, whether or not containing in the	0

190

	same housing one or two of the following types of unit: storage units, input units, output units
8471.6010	– – – Key boards	0
8471.6020	– – – Mouse and other pointing devices	0
8471.6030	– – – Scanner	0
8471.6090	– – – Other	0
8471.7010	– – – Floppy disk drives	0
8471.7020	– – – Hard disk drive	0
8471.7030	– – – Tape drive	0
8471.7040	– – – CD-ROM drive	0
8471.7050	– – – Digital video disc drive	0
8471.7060	– – – Removable or exchangeable disc drives	0
8471.7090	– – – Other	0
8471.8010	– – – C.D.ROM writer	0
8471.8090	– – – Other	0
8471.9010	– – – Control units	0
8471.9020	– – – Multi media kits for PCs	0
8471.9090	– – – Other	0
8472.1000	– Duplicating machines	0
8472.3000	– Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps	0
8472.9010	– – – Automated Teller Machines (ATM)	0
8472.9090	– – – Other	0
8473.2100	– – Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29	0
8473.2900	– – Other	0
8473.3010	– – – Casings (with power supply) for computers	0
8473.3020	– – – Cleaning discs for computer drives	0
8473.3090	– – – Other	0
8473.4000	– Parts and accessories of the machines of heading 84.72	0
8473.5000	– Parts and accessories equally suitable for use with the machines of two or more of the headings 84.70 to 84.72	0
8474.1010	– – – For cement industry	15
8474.1020	– – – screening plant	0
8474.1090	– – – Other	10
8474.3120	– – – Concrete batching plant	0
8474.3130	– – – Concrete transit mixer drum	0
8474.9090	– – – Other	10
8476.2100	– – Incorporating heating or refrigerating devices	10
8476.2900	– – Other	10
8476.8100	– – Incorporating heating or refrigerating devices	10
8476.8900	– – Other	10
8476.9000	– Parts	10
8479.6000	– Evaporative air coolers	0
8479.8300	– – Cold isostatic presses	0
8479.8990	– – – Other	0

191

8481.1000	– Pressure- reducing valves	10
8481.2000	– Valves for oleohydraulic or pneumatic transmissions	15
8481.3010	– – – For tyre tubes	15
8481.3090	– – – Other	15
8481.4000	– Safety or relief valves	15
8481.8090	– – – Other	10
8481.9000	– Parts	10
8482.1000	– Ball bearings	10
8482.2000	– Tapered roller bearings, including cone and tapered roller assemblies	10
8482.3000	– Spherical roller bearings	10
8482.4000	– Needle roller bearings, including cage and Needle roller assemblies	10
8482.5000	– Other cylindrical roller bearings, including cage and roller assemblies	10
8482.8000	– Other, including combined ball/ roller bearings	10
8483.2000	– Bearing housings, incorporating ball or roller bearings	15
8485.1000	– By metal deposit	15
8485.2000	– By plastics or rubber deposit	15
8485.3000	– By plaster, cement, ceramics or glass deposit	15
8485.8000	– Other	15
8485.9000	– Parts	10
8501.3300	– – Of an output exceeding 75 kW but not exceeding 375 kW	0
8501.3400	– – Of an output exceeding 375 kW	0
8501.4010	– – – Of an output not exceeding 60 watts	0
8501.4090	– – – Other	15
8501.5110	– – – Submersible motors of stainless steel	0
8501.5120	– – – AC clutch motors for industrial sewing machine	0
8501.5210	– – – Submersible motors of stainless steel	10
8501.5220	– – – AC clutch motors for industrial sewing machine	0
8502.1110	– – – Of an output not exceeding 5 kVA	5
8502.1200	– – Of an output exceeding 75 kVA but not exceeding 375 kVA	15
8502.1310	– – – Of an output exceeding 375 kVA but not exceeding 1100 kVA	15
8502.1390	– – – Other	5
8502.2010	– – – Of an output not exceeding 5 kVA	10
8502.2020	– – – Of an output exceeding 5 KVA but not exceeding 1250 KVA	10
8502.2090	– – – Other	10
8503.0020	– – – Of machine of heading 8501.5340, 8501.5390, 8502.1110, 8502.1390 & 8502.2000	10
8503.0090	– – – Other	15
8504.3100	– – Having a power handling capacity not exceeding 1 kVA	15
8504.4010	– – – Un-interrupted power supply (UPS) of power rating upto 1.5 kVA	15
8504.4020	– – – Battery chargers	10

192

8504.4030	– – – Charging station for electric vehicle	15
8504.4090	– – – Other	15
8504.9040	– – – Toroidal cores and strips	0
8504.9090	– – – Other	10
8506.1000	– Manganese dioxide	10
8506.3000	– Mercuric oxide	10
8506.4000	– Silver oxide	10
8506.5000	– Lithium	0
8506.6000	– Air- zinc	10
8506.8000	– Other primary cells and primary batteries	10
8507.3000	– Nickel- cadmium	10
8507.5000	– Nickel-metal hydride	10
8507.6000	– Lithium-ion	10
8507.8000	– Other	10
8507.9000	– Parts	10
8508.1110	– – – In CKD/SKD condition	15
8508.1910	– – – In CKD/SKD condition	15
8508.6011	– – – – In CKD/SKD condition	0
8508.6019	– – – – Other	5
8508.6091	– – – – In CKD/SKD condition	15
8508.7000	– Parts	10
8510.1000	– Shavers	0
8510.2000	– Hair clippers	0
8511.1000	– Sparking plugs	10
8513.1020	– – – Other safety lamps; Morse signalling lamps; examination lamps	15
8513.1030	– – – Rechargeable emergency light	10
8513.1040	– – – Torches	10
8513.1050	– – – Huricane lanterns	10
8513.1090	– – – Other	15
8513.9090	– – – Other	10
8516.1010	– – – In CKD/SKD condition	15
8516.8010	– – – Electric Heating Element for Refrigerators/Power condensation heater for motors	10
8517.1420	– – – Fixed wireless terminal and CDMA	15
8517.1430	– – – Satellite mobile phone, whether or not functional on cellular networks	10
8517.1810	– – – Video phones	10
8517.1890	– – – Other	10
8517.6100	– – Base stations	10
8517.6210	– – – Voice frequency telegraphy	0
8517.6220	– – – Modems	0
8517.6230	– – – High bit rate digital hierarchy system (SDH)	0
8517.6240	– – – Digital loop carrier system (DLC)	0
8517.6250	– – – Synchronous digital hierarchy system (SDH)	0
8517.6260	– – – Multiplexers, statistical multiplexers	0
8517.6270	– – – Routers	0
8517.6280	– – – Smart Watches	15

193

8517.6290	– – – Other	0
8517.6910	– – – ISDN system	10
8517.6920	– – – ISDN terminal adapters	10
8517.6950	– – – Set top boxes for gaining access to internet	10
8517.6960	– – – Attachements for telephones	10
8517.6970	– – – Networking equipments like LAN bridges, hubs, switches and repeaters	0
8517.6980	– – – Multi-station access units	0
8517.6990	– – – Other	15
8517.7100	– – Aerials and aerial reflectors of all kinds; parts suitable for use therewith	10
8517.7900	– – Other	10
8518.1010	– – – Microphones having a frequency range of 300 Hz to 3.4 KHz with a diameter not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use	0
8518.1090	– – – Other	15
8518.2910	– – – Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 50mm, for telecommunication use	0
8518.9000	– Parts	15
8523.4110	– – – Compact disc (CD)	10
8523.4120	– – – Digital versatile discs (DVD)	10
8523.4190	– – – Other	10
8523.4910	– – – containing software	10
8523.4920	– – – Discs for laser reading system containing audio material	10
8523.4930	– – – Discs for laser reading system containing images or video material	10
8523.4990	– – – Other	10
8523.5110	– – – Multimedia memory cards (MMC), SD cards	0
8523.5120	– – – Other multimedia storage devices capable of connecting to an automatic data processing machine	0
8523.5130	– – – Containing software	10
8523.5190	– – – Other	0
8523.5210	– – – SIM cards	0
8523.5220	– – – Memoray cards	5
8523.5290	– – – Other	0
8523.5910	– – – Proximity cards and tags	5
8523.5990	– – – Other	10
8523.8090	– – – Other	10
8525.5010	– – – Radio broadcast transmitter	15
8525.5020	– – – TV broadcast transmitter	15
8525.5030	– – – Communication jamming equipment	15
8525.5040	– – – Wireless microphone	15
8525.5090	– – – Other	0
8525.6010	– – – Blue tooth whether or not capable Of connecting to an automatic data processing machine	10
8525.6020	– – – Radio paging apparatus	10
8525.6030	– – – Walkie talkie set	10

194

8525.6040	– – – VSAT terminals	10
8525.6050	– – – Other satellite communication equipment	10
8525.6060	– – – Vehicle tracking system	10
8525.6070	– – – Modems	10
8525.6090	– – – Other	10
8525.8100	– – High-speed goods as specified in Subheading Note 1 to this Chapter	10
8525.8200	– – Other, radiation-hardened or radiation-tolerant goods as specified in Subheading Note 2 to this Chapter	10
8525.8300	– – Other, night vision goods as specified in Subheading Note 3 to this Chapter	10
8525.8910	– – – Close circuit TV cameras	0
8525.8920	– – – Multimedia still/video camera	0
8525.8930	– – – Television cameras	0
8525.8940	– – – Digital cameras	0
8525.8950	– – – Video cameras recorders	0
8525.8990	– – – Other	10
8526.1000	– Radar apparatus	0
8526.9100	– – Radio navigational aid apparatus	0
8526.9200	– – Radio remote control apparatus	0
8527.9910	– – – Modems	10
8528.5200	– – Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71	0
8528.6290	– – – Other	0
8529.1010	– – – Parts and accessories for cable TV/Satellite receiver i.e, (spliter, channel combiners, signal amplifiers etc)	10
8529.1090	– – – Other	15
8531.2000	– Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED)	10
8531.8000	– Other apparatus	10
8532.2100	– – Tantalum	10
8532.2300	– – Ceramic dielectric, single layer	10
8532.2400	– – Ceramic dielectric, multilayer	10
8532.9010	– – – Capaciters decks of metal or plastic with terminals or connectors	10
8532.9020	– – – Capaciters terminals	10
8534.0000	Printed circuits.	10
8535.2110	– – – Upto 17.5 kV	5
8535.2190	– – – Other	10
8535.2900	– – Other	10
8535.3090	– – – Other	10
8535.4090	– – – Other	10
8535.9000	– Other	10
8536.2010	– – – Circuit breakers above 10 amp	0
8536.2020	– – – Air Circuit breakers, multi phase	0
8536.5010	– – – Pressure switches	0
8536.6910	– – – Plugs and Sockets with pins 16 and above	0
8536.9010	– – – Wafer probers	0

195

8536.9030	– – – Mangetic contactors/thermal protectors for motors	10
8538.9010	– – – Vacuum Interrupters for vacuum circuit breakers	0
8538.9090	– – – Other	10
8539.2190	– – – Other	10
8539.3110	– – – Energy saving lamp	5
8539.3120	– – – Energy saving tube	5
8539.3210	– – – Energy saving lamp	5
8539.3220	– – – Energy saving tube	5
8539.5100	– – light-emitting diode (LED) modules	5
8539.5210	– – – Bulb	5
8539.5220	– – – Tube	5
8539.9030	– – – Base cap for tube light	5
8539.9090	– – – Other	5
8540.1100	– – Colour	0
8540.1200	– – Monochrome	0
8540.2000	– Television camera tubes; image converters and intensifiers; other photo- cathode tubes	0
8540.4000	– Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm	0
8540.6000	– Other cathode- ray tubes	0
8540.7900	– – Other	0
8540.8100	– – Receiver or amplifier valves and tubes	0
8540.8900	– – Other	0
8540.9100	– – Of cathode-ray tubes	0
8540.9900	– – Other	0
8543.1000	– Particle accelerators	0
8543.2000	– Signal generators	0
8543.7010	– – – Remote control	5
8544.1110	– – – Enamelled wire with nylon cover	10
8544.4920	– – – Multi core, flexible, flat type copper, insulated (all features together)	10
8545.1900	– – Other	15
8545.2000	– Brushes	15
8545.9090	– – – Other	5
8547.9000	– Other	15
8601.1000	– Powered from an external source of electricity	0
8601.2000	– Powered by electric accumulators	0
8602.1000	– Diesel- electric locomotives	0
8602.9000	– Other	0
8603.1000	– Powered from an external source of electricity	0
8603.9000	– Other	0
8604.0000	Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).	0
8605.0000	Railway or tramway passenger coaches, not self- propelled; luggage vans, post office coaches and other	0

196

	special purpose railway or tramway coaches, not self- propelled (excluding those of heading 86.04).
8606.1000	– Tank wagons and the like	0
8606.3000	– Self- discharging vans and wagons, other than those of subheading 8606.10	0
8606.9100	– – Covered and closed	0
8606.9200	– – Open, with non-removable sides of a height exceeding 60 cm	5
8606.9900	– – Other	5
8607.1100	– – Driving bogies and bissel-bogies	0
8607.1200	– – Other bogies and bissel bogies	0
8607.1900	– – Other, including parts	0
8607.2100	– – Air brakes and parts thereof	0
8607.2900	– – Other	0
8607.3000	– Hooks and other coupling devices, buffers, and parts thereof	0
8607.9100	– – Of locomotives	0
8607.9900	– – Other	0
8608.0000	Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.	0
8609.0000	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.	10
8701.2190	– – – Other	10
8701.2290	– – – Other	10
8701.2390	– – – Other	10
8701.2990	– – – Other	10
8701.9100	– – Not exceeding 18 kW	10
8701.9210	– – – Components for the assembly / manufacture of agricultural tractors, in any kit form	15
8701.9220	– – – Agricultural Tractors, having an engine capacity exceeding 26 kW but not exceeding 37 kW	15
8701.9290	– – – Other	10
8701.9310	– – – Components for the assembly / manufacture of agricultural tractors, in any kit form	15
8701.9320	– – – Agricultural Tractors, having an engine capacity exceeding 37 kW but not exceeding 75 kW	15
8701.9390	– – – Other	10
8701.9400	– – Exceeding 75 kW but not exceeding 130 kW	10
8701.9500	– – Exceeding 130 kW	10
8713.1000	– Not mechanically propelled	0
8713.9000	– Other	0
8714.2000	– Of carriages for disabled persons	0
8714.9310	– – – Free wheel sprocket wheel for bicycle of heading 87.12	15

197

8716.1010	– – – Components for the assembly / manufacture of vehicles, in any kit form	15
8716.1090	– – – Other	15
8716.2010	– – – Components for the assembly / manufacture of vehicles, in any kit form	15
8716.2090	– – – Other	15
8716.3110	– – – Components for the assembly / manufacture of vehicles, in any kit form	15
8716.3190	– – – Other	15
8716.3910	– – – Components for the assembly / manufacture of vehicles, in any kit form	15
8716.3990	– – – Other	15
8716.4010	– – – Components for the assembly / manufacture of vehicles, in any kit form	15
8716.4090	– – – Other	15
8716.8010	– – – Components for the assembly / manufacture of vehicles, in any kit form	15
8716.8090	– – – Other	15
8801.0000	Balloons and dirigibles; gliders, hang gliders and other non- powered aircraft.	0
8802.1100	– – Of an unladen weight not exceeding 2,000 kg	0
8802.1200	– – Of an unladen weight exceeding 2,000 kg	0
8802.2000	– Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg	0
8802.3000	– Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg	0
8802.4000	– Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg	0
8802.6000	– Spacecraft (including satellites) and suborbital and spacecraft launch vehicles	0
8804.0000	Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.	0
8805.1000	– Aircraft launching gear and parts thereof; deck- arrestor or similar gear and parts thereof	0
8805.2100	– – Air combat simulators and parts thereof	0
8805.2900	– – Other	0
8806.1000	– Designed for the carriage of passengers	0
8806.2100	– – With maximum take-off weight not more than 250 g	0
8806.2200	– – With maximum take-off weight more than 250 g but not more than 7 kg	0
8806.2300	– – With maximum take-off weight more than 7 kg but not more than 25 kg	0
8806.2400	– – With maximum take-off weight more than 25 kg but not more than 150 kg	0
8806.2900	– – Other	0
8806.9100	– – With maximum take-off weight not more than 250 g	0
8806.9200	— With maximum take-off weight more than 250 g but not more than 7 kg	0

198

8806.9300	– – With maximum take-off weight more than 7 kg but not more than 25 kg	0
8806.9400	– – With maximum take-off weight more than 25 kg but not more than 150 kg	0
8806.9900	– – Other	0
8807.1000	– Propellers and rotors and parts thereof	0
8807.2000	– Under-carriages and parts thereof	0
8807.3000	– Other parts of aeroplanes, helicopters or unmanned aircraft	0
8807.9000	– Other	0
8901.1000	– Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry- boats of all kinds	0
8901.2000	– Tankers	0
8901.9000	– Other vessels for the transport of goods and other vessels for the transport of both persons and goods	0
8905.1000	– Dredgers	0
8905.2000	– Floating or submersible drilling or production platforms	0
8905.9000	– Other	0
8906.1000	– Warships	0
8906.9000	– Other	0
8907.1000	– Inflatable rafts	0
8907.9000	– Other	0
9001.3000	– Contact lenses	10
9001.4000	– Spectacle lenses of glass	10
9001.5000	– Spectacle lenses of other materials	10
9002.1100	– – For cameras, projectors or photographic enlargers or reducers	0
9002.1900	– – Other	0
9002.2000	– Filters	0
9002.9000	– Other	0
9003.1100	– – Of plastics	10
9003.1900	– – Of other materials	10
9003.9000	– Parts	10
9004.1000	– Sunglasses	0
9004.9010	– – – Night vision goggles	10
9004.9090	– – – Other	10
9005.1000	– Binoculars	10
9005.8000	– Other instruments	10
9005.9000	– Parts and accessories (including mountings)	10
9006.1000	– Cameras of a kind used for preparing printing plates or cylinders	0
9006.3000	– Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	0
9006.4000	– Instant print cameras	0
9006.5300	– – For roll film of a width of 35 mm	0
9006.5900	– – Other	0

199

9006.6100	– – Discharge lamp (“electronic”) flashlight apparatus	0
9006.6900	– – Other	0
9006.9100	– – For cameras	0
9006.9900	– – Other	0
9007.1000	– Cameras	0
9007.2000	– Projectors	0
9007.9100	– – For cameras	0
9007.9200	– – For projectors	0
9008.5000	– Projectors, enlargers and reducers	0
9008.9000	– Parts and accessories	0
9010.1000	– Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper	0
9010.5000	– Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes	0
9010.6000	– Projection screens	0
9010.9000	– Parts and accessories	0
9014.1000	– Direction finding compasses	0
9014.2000	– Instruments and appliances for aeronautical or space navigation (other than compasses)	0
9014.8000	– Other instruments and appliances	0
9014.9000	– Parts and accessories	0
9015.1000	– Rangefinders	0
9015.2000	– Theodolites and tachymeters (tacheometers)	0
9015.3000	– Levels	0
9015.4000	– Photogrammetrical surveying instruments and appliances	0
9015.8000	– Other instruments and appliances	0
9015.9000	– Parts and accessories	0
9016.0010	– – – Electronic	0
9016.0090	– – – Other	0
9017.1010	– – – Plotters and other machines for designing textile garments, having CAD/CAM/CIM system	0
9017.1090	– – – Other	0
9017.2000	– Other drawing, marking- out or mathematical calculating instruments	10
9017.3010	– – – Micro Meter	10
9017.3020	– – – Callipers and gauges	0
9017.8010	– – – Measurig rod and tapes	10
9017.8090	– – – Other	10
9017.9000	– Parts and accessories	10
9018.3110	– – – With needles	10
9018.3120	– – – Without needles	10
9018.3200	– – Tubular metal needles and needles for sutures	10
9018.9030	– – – Surgical scissors	0
9018.9040	– – – Surgical knives	0
9028.9010	– – – Shaft without rotating disc, register assembly and meter bearing assembly for electricity meter	10

200

9028.9090	– – – Other	10
9032.1090	– – – Other	15
9033.0090	– – – Other	10
9101.1100	– – With mechanical display only	0
9101.1900	– – Other	0
9101.2100	– – With automatic winding	0
9101.2900	– – Other	0
9101.9100	– – Electrically operated	0
9101.9900	– – Other	0
9102.1100	– – With mechanical display only	0
9102.1200	– – With opto-electronic display only	0
9102.1900	– – Other	0
9102.2100	– – With automatic winding	0
9102.2900	– – Other	0
9102.9100	– – Electrically operated	0
9102.9900	– – Other	0
9103.1000	– Electrically operated	10
9103.9000	– Other	10
9104.0010	– – – For aircraft and spacecraft	0
9104.0090	– – – Other	10
9106.1090	– – – Other	0
9106.9000	– Other	0
9107.0000	Time switches with clock or watch movement or with synchronous motor.	0
9108.1100	– – With mechanical display only or with a device to which a mechanical display can be incorporated	10
9108.1200	– – With opto-electronic display only	10
9108.1900	– – Other	10
9108.2000	– With automatic winding	10
9108.9000	– Other	10
9109.1000	– Electrically operated	10
9109.9000	– Other	10
9110.1100	– – Complete movements, unassembled or partly assembled (movement sets)	0
9110.1200	– – Incomplete movements, assembled	0
9110.1900	– – Rough movements	0
9110.9000	– Other	0
9111.1000	– Cases of precious metal or of metal clad with precious metal	0
9111.2000	– Cases of base metal, whether or not gold- or silver- plated	0
9111.8000	– Other cases	0
9111.9000	– Parts	0
9112.2000	– Cases	0
9112.9000	– Parts	0
9113.1000	– Of precious metal or of metal clad with precious metal	0
9113.2000	– Of base metal, whether or not gold- or silver- plated	0
9113.9000	– Other	0

201

9114.3000	– Dials	0
9114.4000	– Plates and bridges	0
9114.9000	– Other	0
9201.1000	– Upright pianos	10
9201.2000	– Grand pianos	10
9201.9000	– Other	10
9202.1000	– Played with a bow	10
9202.9000	– Other	10
9205.1000	– Brass- wind instruments	10
9205.9000	– Other	10
9206.0000	Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas).	10
9207.1000	– Keyboard instruments, other than accordions	10
9207.9000	– Other	10
9208.1000	– Musical boxes	10
9208.9000	– Other	10
9209.3000	– Musical instruments strings	10
9209.9100	– – Parts and accessories for pianos	10
9209.9200	– – Parts and accessories for the musical instruments of heading 92.02	10
9209.9400	– – Parts and accessories for the musical instruments of heading 92.07	10
9209.9900	– – Other	10
9301.1000	– Artillery weapons (for example, guns, howitzers and mortars)	15
9301.2000	– Rocket launchers; flame- throwers; grenade launchers; torpedo tubes and similar projectors	15
9301.9010	– – – Fully automatic shotguns	15
9301.9021	– – – -Bolt action	15
9301.9022	– – – – Semi-automatic	15
9301.9023	– – – – fully automatic	15
9301.9029	– – – – Other	15
9301.9030	– – – Machine -guns	15
9301.9041	– – – – Fully automatic pistols	15
9301.9049	– – – – Other	15
9301.9090	– – – Other	15
9302.0011	– – – -Revolvers	15
9302.0012	– – – -Pistols, single barrel, semi-automatic or otherwise	15
9302.0013	– – – -Pistols, multiple barrel	15
9302.0019	– – – -Other	15
9305.9111	– – – – Firing mechanisms	15
9305.9112	– – – – Frames and receivers, Barrels, Pistons, locking lugs and gas buffers, Magazines and parts thereof, Silencers(sound moderators) and parts thereof, Flash eliminators and parts thereof.	15
9305.9113	– – – – Breeches, blts (gunlocks) and bolt carriers	15
9305.9119	– – – -Other	15
9305.9190	– – – Other	15
9305.9900	– – Other	15

202

9401.1000	– Seats of a kind used for aircraft	0
9402.1010	– – – Dentists’ chairs	0
9402.9010	– – – Operating tables	10
9405.4910	– – – Lighting system of a kind used for film shootings	0
9405.5010	– – – Tubular day lighting device	0
9405.9110	– – – Of chandelier	10
9503.0020	– – – Garments and accessories therefor, footwear and headgear	10
9503.0030	– – – Aero models	0
9503.0040	– – – Parts, accessories, sub-assemblies, mechanical or electrical movements	10
9506.1100	– – Skis	10
9506.1200	– – Ski-fastenings (ski-bindings)	10
9506.1900	– – Other	10
9506.2100	– – Sailboards	10
9506.2900	– – Other	10
9506.3100	– – Clubs, complete	10
9506.3200	– – Balls	10
9506.3900	– – Other	10
9506.7000	– Ice skates and roller skates, including skating boots with skates attached	10
9506.9100	– – Articles and equipment for general physical exercise, gymnastics or athletics	10
9506.9911	– – – – Football cover	10
9506.9912	– – – – Football bladder	10
9506.9913	– – – – Volley ball cover	10
9506.9914	– – – – Basket ball cover	10
9506.9915	– – – – Net ball cover	10
9506.9916	– – – – Hand ball cover	10
9506.9917	– – – – Rugby ball cover	10
9506.9919	– – – – Other	10
9507.1000	– Fishing rods	10
9507.2000	– Fish- hooks, whether or not snelled	10
9507.3000	– Fishing reels	10
9507.9000	– Other	10
9508.1000	– Travelling circuses and travelling menageries	10
9508.2100	– – Roller coasters	10
9508.2200	– – Carousels, swings and roundabouts	10
9508.2300	– – Dodge’em cars	10
9508.2400	– – Motion simulators and moving theatres	10
9508.2500	– – Water rides	10
9508.2600	– – Water park amusements	10
9508.2900	– – Other	10
9508.3000	– Fairground amusements	10
9508.4000	– Travelling theatres	10
9606.1000	– Press- fasteners, snap- fasteners and press- studs and parts therefor	15
9606.2100	– – Of plastics, not covered with textile material	15

203

9606.2200	– – Of base metal, not covered with textile material	15
9606.2910	– – – Studs	0
9606.2920	– – – Buttons	10
9606.2990	– – – Other	15
9606.3010	– – – Button moulds and other parts of buttons	15
9606.3020	– – – Button blanks	15
9607.1100	– – Fitted with chain scoops of base metal	15
9607.1900	– – Other	10
9607.2000	– Parts	15
9608.9910	– – – Pen caps and clips	10
9608.9920	– – – Ball point tips	10
9613.1000	– Pocket lighters, gas fuelled, non- refillable	10
9613.2000	– Pocket lighters, gas fuelled, refillable	10
9613.9000	– Parts	0
9618.0000	Tailors’ dummies and other lay figures; automata and other animated displays used for shop window dressing.	10
9619.0010	– – – Napkins (diapers) for adults (patients) of weight exceeding 25 kg	10
9701.2100	– – Paintings, drawings and pastels	0
9701.2200	– – Mosaics	0
9701.2900	– – Other	0
9701.9100	– – Paintings, drawings and pastels	0
9701.9200	– – Mosaics	0
9701.9900	– – Other	0
9702.1000	– Of an age exceeding 100 years	0
9702.9000	– Other	0
9703.1000	– Of an age exceeding 100 years	0
9703.9000	– Other	0
9704.0000	Postage or revenue stamps, stamp- postmarks, first- day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49. 07.	0
9705.1000	– Collections and collectors’ pieces of archaeological, ethnographic or historical interest	0
9705.2100	– – Human specimens and parts thereof	0
9705.2200	– – Extinct or endangered species and parts thereof	0
9705.2900	– – Other	0
9705.3100	– – Of an age exceeding 100 years	0
9705.3900	– – Other	0
9706.1000	– Of an age exceeding 250 years	0
9706.9000	– Other	0”

******

204

THE SECOND SCHEDULE

[THE FIFTH SCHEDULE TO THE

CUSTOMS ACT 1969 (IV OF 1969)]

205

THE SECOND SCHEDULE

[See Section 5(31)]

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

Import 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;

206

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);

Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health.

(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;

(iv) For “Respective Headings” entries in column (3) of the Table against

which more than one rate of customs duty has been mentioned in

207

column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969.

Explanation I.- In entries where customs duty rates 0%, 3% and 5%
have been mentioned in column (4), the rate 0% or 3% shall be
applicable only for such goods which are chargeable to 0% or 3% duty
respectively under First Schedule to the Customs Act, 1969. Whereas
for all higher slabs (11%, 16%, 20% and above) concessionary rate of
5% shall be applicable.

Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable.

Explanation III. – In entries where customs duty rates 0%, 3%, 10%
have been mentioned in column (4), the rate 0% or 3% shall be
applicable only for such goods which are chargeable to 0% or 3% duty
respectively under First Schedule to the Customs Act, 1969. Whereas
for all higher slabs (11%, 16%, 20% and above) concessionary rate of
10% shall be applicable.

Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and

(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,

208

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, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer.

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). Tractor mounted trencher	8701.92 20 8701.93 20	0%
	(2). Laser land leveler comprising laser transmitter, laser receiver, control box, rigid mast pack, with or without scrapper	Respect ive heading s	0%
	B) Omitted.
	C) Irrigation, Drainage and Agro-Chemical Application Equipment			Nil
	(1). Submersible pumps (up to 75 lbs and head 150	8413.70 11 8413.70 19	0%	Nil

209

meters) and field drainage pumps.
(2). Air release valves, pressure gauges, water meters, back flow preventers and automatic controllers.	8481.10 00 8481.30 00	0%
(3). Tube well filters or strainers.	8421.21 00	0%
(D) Harvesting, Threshing and Storage Equipment.			Nil
(1). Fodder rake.	8201.30 00	0%
(2). Fodder/forag e wagon.	8716.80 90	0%
E) Fertilizer and Plant Protection Equipment.			Nil
(1). Spray pumps (diaphragm type).	8413.81 00	0%
(2). All types of mist blowers.	8414.59 90	0%
F) Dairy, Livestock and poultry, machinery			Nil
(1). Milk chillers.	8418.69 10 8418.69 90	2%
(2). Tubular heat exchanger (for pasteurizatio n).	8419.50 00	2%
(3). Milk processing plant, milk spray drying	8419.81 00	2%

210

plant, Milk

UHT plant.

(4). Grain

storage silos

for poultry.

Respect

ive

heading

(5). Insulated

sand witch

panels

Respect

ive

heading

(6). Dairy,

livestock and

poultry

sheds.

9406.10

9406.90

(7). Milk filters.

8421.29

(8). Machinery for

animal feed

stuff

8436.10

(9). Any other

machinery

and

equipment for

manufacturin

g of dairy

products

Ch. 84

If imported by

manufacturers

which are

members of

Pakistan Dairy

Association.

(10) Fans for

use in dairy

sheds

8414.59

If imported by

members of

Corporate

Dairy Farmers

Association.

(G) Post-harvest

Handling and

Processing and

Miscellaneous

Machinery.

(1). Pre-

fabricated

CO2

Controlled

Stores.

9406.10

9406.90

In respect of

goods

mentioned in

Column (2)

read with PCT

mentioned in

Column (3), the

Ministry of

National Food

211

			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
(1). Geo- synthetic liners (PP/PE Geo synthetic films of more than 500 microns).	3921.90 90	0%
(2). Greenhouses (prefabricate d).	9406.10 10 9406.90 10	0%

212

(3). Tunnel

farming

equipment

consisting of

the

following:-

(a) Plastic

covering

and

mulch film

3920.10

3926.90

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. 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.

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

213

(1). Evaporators

for juice

concentrate.

8419.89

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). Machinery

used for

dehydration

and freezing.

8418.69

(3). Heat

exchange

unit.

8419.50

(4). Machinery

used for

filtering and

refining of

pulps/juices.

8421.22

(5). Complete

Rice Par

Boiling Plant.

8419.89

90 &

Respect

ive

Heading

(J) Horticulture

and Floriculture

(1). Machines for

making

cartons,

boxes, cases,

tubes, drums

or similar

containers,

other than by

moulding

8441.30

(2). PU panels

(Insulation).

Respect

ive

heading

(3). Generator

sets 10 to 25

KVA.

8502.11

214

(4). Refrigerating

machines

with engine

fitted on

common

base for

refrigerated

containers.

8418.69

(5). Other

refrigerating

or freezing

chests,

cabinets.

8418.50

(6). Tubes, pipes

and hollow

profiles of

iron and

steel.

7304.31

7304.39

(7). Hand tools.

Respect

ive

Heading

(K) Machinery,

equipment,

capital goods,

and materials for

setting up,

modernization,

replacement or

expansion for

hatcheries,

farms, feed mills

and seafood

processing units

of fish and

shrimp sector.

Respec

tive

Heading

0%,3%, 5%

1. Imports by

fish/ shrimp

hatcheries,

farms, feed

mills and

seafood

processing

units,

registered

under the

Sales Tax Act,

1990 and

Fisheries

Development

Board or

concerned

Ministry; and

2.Ministry of

National Food

Security and

Research shall

certify in the

prescribed

manner and

format as per

Annex-B to the

effect that the

215

imported goods
are bona fide
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 Machinery and Respect 0%

equipment for ive

development of Heading

grain handling s

and storage

facilities

including silos.

3 Cool chain Respect 0% If imported by

machinery, ive Cool Chain

equipment Heading Industry

including Capital s including such

goods. sectors

engaged in

establishing or
providing cool
chain activities
or part thereof.

Machinery and

equipment for

initial installation,

balancing,

modernization,

replacement or

expansion of

desalination

plants, coal firing

system, gas

processing

plants and oil and

Respect

ive

Heading

0%,3%, 5%

Condition (iv) of

the preamble.

216

	gas field prospecting.
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
	A. Medical Equipment.
	1) Medical surgical dental or veterinary furniture.	9402.90 90	5%
	2) Operating Table.	9402.90 10	5%
	3) Emergency Operating Lights.	9405.49 90	5%
	4) Hospital Beds with mechanical fittings.	9402.90 20	5%
	5) Gymnasium equipment.	Respect ive Heading s	0%,3%,5%
	6) Cooling Cabinet.	9506.91 00	5%
	7) Refrigerated Liquid Bath.	8418.50 00	5%
	8) Contrast Media Injections (for use in Angiography & MRI etc).	3822.19 00 3822.90 00	5% 5%
	B. Cardiology/Cardi

217

	ac Surgery Equipment			the time of import. Breach of this condition shall be 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.
	1) Cannulas.	9018.39 40	5%
	2) Manifolds.	8481.80 90	5%
	3) Intra venous cannula i.v. catheter.	9018.39 40	5%
	C. Disposable Medical Devices
	1) Self-disabling safety sterile syringes.	9018.31 10	5%
	2) Insulin syringes.	9018.31 10	5%
	D. Other Related Equipment
	1) Fire extinguisher.	8424.10 00	5%
	2) Fixtures & fittings for hospitals	Respect ive Heading s	0%,3%,5%
6.	1. Machinery, equipment, materials, capital goods, specialized vehicles (4×4 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	Respect ive Heading s	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

218

temporary basis

as required for

the exploration

phase.

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

219

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.

1. Machinery,

equipment,

materials, capital

goods,

specialized

vehicles (4×4 non

luxury) i.e. single

or double cabin

pickups,

accessories,

spares,

Respect

ive

Heading

0%,3%,5%

1.This

concession

shall be

available to

those Mineral

Exploration and

Extraction

Companies or

their authorized

operators or

contractors

220

chemicals and

consumables

meant for mine

construction

phase or

extraction phase.

Imports made for

mine

construction

phase 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 required for

mine

construction or

extraction phase.

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-

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

221

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

222

Chief Collector

of Customs.

4. Condition (iv)

of the

preamble.

Coal mining

machinery,

equipment,

spares, including

vehicles for site

use i.e. single or

double cabin

pickups imported

for Thar Coal

Field.

Respect

ive

Heading

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

223

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.

8(a

)

1. Imports or

exports made by or

for the qualified

investment in

respect of the

project as specified

at Serial No.1 of

the First Schedule

to the Foreign

Investment

(Promotion and

Respect

ive

Heading

The

concession

shall be

available

subject to

conditions,

limitations and

restrictions as

prescribed in

Serial 1 & 2 of

Part-F of the

Second

224

Protection) Act,

2022.

Schedule to the

Foreign

Investment

(Promotion and

Protection) Act,

2022.

2. Household

goods of

employees of Reko

Diq Mining

Company (Private)

Limited.

Explanation: – for

the purpose of this

Serial, the

concession of

Customs Duty

includes all duties

and levies leviable

under the Customs

Act, 1969.

Respect

ive

Heading

Only such

employees can

claim the

benefit who are

either citizen of

a country other

than Pakistan

or who for the

Tax Year

immediately

prior to the

import of goods

were non-

resident in

Pakistan for the

purpose of

Income Tax

Ordinance,

2001.

1. Machinery,

equipment and

spares meant for

initial installation,

balancing,

modernization,

replacement or

expansion of

projects for

power generation

through oil, gas,

coal, wind and

wave energy

including under

construction

projects, which

entered into an

implementation

agreement with

the Government

of Pakistan.

2. Construction

machinery,

equipment and

Respect

ive

Heading

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;

225

specialized

vehicles,

excluding

passenger

vehicles,

imported on

temporary basis

as required for

the construction

of 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

requirement

s; 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

226

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

227

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.

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

Respect

ive

Heading

0%,3%,5%

-do-

228

the construction

of project.

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,

Respect

ive

Heading

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

229

medium or large

and whether for

supply to the

national grid or to

any other user or

for in house

consumption.

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

230

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.

1. Machinery and

equipment meant

for power

transmission and

grid stations

including under

construction

projects.

Respect

ive

Heading

0%,3%, 5%

1.This

concession

shall also be

available to

primary

contractors of

the project

upon fulfillment

of the following

conditions,

namely:-

Explanation.- For

the purpose of this

concession

“machinery and

231

equipment” shall

mean:-

(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

(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

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

232

specialized

vehicles, excluding

passenger

vehicles, imported

on temporary basis

as required for the

construction of the

project.

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

233

				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) Filtering or purifying machinery and apparatus for water.	8421.21 00	0%
	2) Other filtering or purifying machinery and apparatus for liquids.	8421.29 00	0%
	3) Other thermostats.	9032.10 90	0%
	4) Spares, accessories	Respect ive	0%

234

	and reagents for scientific equipment.	Heading s
14	Machinery, equipment, raw materials, components and other capital goods for use in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.	Respect ive Heading s	0%
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.	Respect ive Heading s	0%, 3%, 10%	Condition (iv) of the preamble.
15 A	Machinery, equipment and other capital goods meant for initial	Respect ive Heading s	0%	Nil

235

installation,

balancing,

modernization,

replacement or

expansion of oil

refining (Hydro-

cracking)

Machinery and

equipment

imported by an

industrial

concern.

Respect

ive

Heading

0%,3%, 11%, 15%

Condition (iv)

of the

preamble.

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.

1) Polishing

cream or

material.

3405.90

2) Fiber glass

mesh

7019.69

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.

8202.40

8202.91

4) Gin saw

blades.

8202.99

5) Gang saw

blades/

diamond saw

blades/

multiple

8202.99

236

blades or all types and dimensions.			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 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
6) Air compressor (27cft and above).	8414.80 10	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 drill rods and spring (all sizes and dimensions), whole finding system with accessories, manual portable rock drills, cross cutter and bridge cutters.	Respect ive heading s	0%,3%,5%

237

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

238

				approval of the Chief Collector of Customs. 4. Condition (iv) of the preamble.
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.	Respect ive Heading s	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
		Respect ive Heading s	0%,3%,5%

239

payment of

customs duties

and taxes

leviable at the

time of import.

3. Condition (iv)

of the

preamble.

Effluent

treatment plants.

Respect

ive

heading

0%,3%,5%

Condition

(iv) of the

preamble.

Following items for

use with solar

energy: –

Nil

(1) Off-grid/On-

grid solar power

system (with or

without provision

for USB/charging

port) comprising of

i. Batteries for

specific

utilization

with the

system (not

exceeding

50 Ah in

case of

portable

system).

8507.20

8507.30

8507.60

ii. Essential

connecting

wires (with or

without

switches).

8544.49

iii. Inverters

(off-grid/ on-

grid/ hybrid

with

provision for

direct

connection/

input

renewable

energy

source and

with

8504.40

240

	Maximum Power Point Tracking (MPPT).
	iv. Bulb holder	8536.61 00
	(2) Water purification plants operating on solar energy.	8421.21 00
21	Following systems and items for dedicated use with renewable source of energy like solar, wind, geothermal etc.			Nil
	1. Parts for Solar Parabolic Power Plants.
	(i). Absorbers/ Receivers tubes.	8503.00 90	0%
	(ii). Control panel with other accessories	8537.10 90	0%
	2. (a) Solar Air Conditioning Plant	8415.10 99	0%
	(b) Parts for Solar Air Conditioning Plant
	(i). Absorption chillers.	8418.69 90	0%
	(ii). Cooling towers.	8419.89 10	0%
	(iii). Pumps.	8413.30 90	0%
	(iv). Air handling units.	8415.82 90	0%
	(v). Fan coils units.	8415.90 99	0%
	3.(a) Solar Desalination System	8421.21 00	0%

241

(b) Parts for Solar

Desalination

System

(i). Solar water

pumps.

8413.30

(ii). Deep Cycle

Solar

Storage

batteries.

8507.20

(iii). Inverters (off

grid/on grid/

hybrid) with

provision for

direct

connection/i

nput from

renewable

energy

source and

with

Maximum

Power Point

Tracking

(MPPT)

8504.40

4. (a) Solar Water

Heaters with

accessories.

8419.19

(b) Parts for

Solar Water

Heaters

(i). Insulated

tank

7309.00

7310.00

(ii). Vacuum

tubes

(Glass)

7020.00

(iii). Mounting

stand

Respect

ive

heading

(iv). Copper and

Aluminum

tubes

Respect

ive

heading

(i). Electronic

controller

Respect

ive

242

(ii). Assistant/

Feeding

tank

heading

(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

5. (a) Parts for PV

Modules

If imported by

the local

assemblers /

manufacturers

of PV Modules

registered

under the

Sales Tax Act,

1990 subject to

quota

determination

by the Input

Output Co-

efficient

Organization

(IOCO)

(i). Tempered

Glass.

7007.19

(ii). Aluminum

frames.

7610.90

(iii). O-Ring.

4016.99

(iv). Adhesive

labels.

3919.90

(v). Junction

box &

Cover.

8538.90

(vi). Sheet

mixture of

Paper and

plastic

3920.99

(vii). Ribbon for

PV Modules

(made of

silver,

copper and

lead).

Respect

ive

heading

(viii). EVA (Ethyl

Vinyl

Acetate)

3920.99

243

Sheet (Chemical).
(b). Raw materials for the manufacture of PV Modules		0%	If imported by the local assemblers or manufacturers registered under the Sales Tax Act, 1990, of PV Modules subject to quota determination by the Input Output Co- efficient Organization (IOCO).”;
(i). Silicon Adhesive/ Sealant.	3214.90 10
(ii). MC4 Connectors.	8536.90 90
(iii). Back sheet film.	3920.99 00
(iv). Packing boxes/ modules.	4819.10 00 4819.50 00
(v). Corner block.	7616.99 90
(vi). Polyethylene Compound	3901.90 00
(vii).Tin ingot.	8001.00 00
(viii).Plates, sheets and strip of cellular rubber (vulcanized).	4008.11 90
(ix). Glass fibers (including glass wool) and articles thereof nes	7019.90 90
(c) Parts of Solar Inverters		0%	If imported by the local assemblers and manufacturers registered under the Sales Tax Act, 1990, of PV Modules subject to quota determination by the Input Output Co- efficient Organization (IOCO).”;
(i). Control board	8504.40 90
(ii). Power board	8504.40 90
(iii).Charge controller board A/C	9032.89 90
(iv).Charge controller board PV	9032.89 90
(v). DCDC board	8504.90 40
(vi). LCD Display	8531.20 00 8524.11 00

244

(vii).Display board

8531.20

(viii). AC input &

output

terminal

8536.90

(ix). Battery input

terminals

8507.90

(x). PV terminals

8536.90

(xi).Casings

(Plastic or

Steel)

8504.90

(xii). Circuit Board

(CB) for

inverters

8534.00

(xiii).Stuffed PCBs

for inverters

8504.90

(d) Parts of

Lithium Batteries

If imported by

the local

assemblers or

manufacturers

of Lithium

Batteries

registered

under the

Sales Tax Act,

1990, subject

to quota

determination

by the Input

Output Co-

efficient

Organization

(IOCO).

(i). Cells

8507.90

(ii).Copper Bar

(Cell to Cell

Connection)

7407.10

(iii). BMS (level 1)

Electronic

Card

8507.90

(iv). Casing

8507.90

(v). Harness Set

(Cells

Monitoring

Wires with

tags)

8544.42

(vi).Output

Terminal with

screws

8536.90

(vii).Power Cables

(Battery

Internal)

8544.42

(viii). DC Fan

8414.59

(ix). DC Breaker

8536.20

245

(x).Packing

Screws

7318.15

(xi).Terminal

Covers

3926.90

(xii). Acrylic Sheet

(Short Circuit

Safety Sheet)

3920.59

3921.90

(xiii).Other

Accessories

(Temp

Sensors,

connectors,

assembly

items,

Handles).

8536.90

90,

9031.80

8507.90

8. Following

machinery and

equipment

imported by

manufacturing

units of Solar

Cells, Solar

Panels, Solar

Inverters & Solar

Batteries:-

1. Enginee

ring

Development

Board (EDB)

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

EDB 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

(a)Solar Cell

Manufacturing

Equipment.

(i) Aluminum and

silver paste.

Respect

ive

heading

(b) Solar PV

Modules

Panels

manufacturin

g machinery

and

equipment.

(i).Sun Simulator

9031.80

(ii). Glass Lifter

8428.90

(iii).Tabber

Stringer

8515.19

(iv).Hi-Speed

Layup Station

with ROBOT

8479.50

246

(v).Motorized

Visual

Inspection

9031.80

be sold or

otherwise

disposed of

without prior

approval of the

FBR and

payment of

customs duties

and taxes

leviable as

prescribed by

FBR.

3. Condition

(iv) of the

preamble.

(vi).Buffer before

Bussing

8479.89

(vii). Multi-station

for Bussing

8479.89

(viii).Centering

Conveyor with

Visual

Inspection

8479.89

(ix).Fully Automatic

or Semi-

automatic

Laminator with

Centering,

Loading and

Unloading

8479.89

(x).Automatic

Inline Framing

Machine

8479.89

(xi).Automatic

Silicon

Dispenser

8479.89

(xii).Direction

Changer with

90 Degree

Rotator

8479.89

(xiii).Centering

Conveyor for

Sun Simulator

8479.89

(xiv).Hi-Pot Test

Equipment

9031.80

(xv).Electrolumine

scence (EL)

Tester

9031.80

(xvi).Motorized

Conveyor

8428.39

(xvii).EVA/Black

sheet Cutting

Machine

8441.10

(xviii).Ribbon

Cutting &

Bending

Machine

8461.90

(xix).Lab Test

Equipment

9031.80

(xx).Conveyer Belt

8428.39

247

(xxi).Laser cutting

machine for

cell

8456.11

(xxii).Cell sorting

machine &

testers

9031.80

(xxiii).Structures &

parts of

structures.

7308.90

(xxiv).Vacuum

pumps.

8414.10

(xxv).Air or gas

compressors,

hoods.

8414.80

(xxvi).Non-

domestic, non-

electric dryers

nes.

8419.39

(xxvii).Threading

or tapping

machines nes

for removing

metal.

8459.70

(xxviii).Machines

and

mechanical

appliances

nes having

individual

functions.

8479.89

(xxix).Electric

brazing or

soldering

machines and

apparatus

nes.

8415.19

(xxx). Electric

heating

resistors.

8516.80

(xxxi)Electric app

for

switching/prot

ect electric

circuits, not

exceeding

1,000 volts.

8536.90

manufacturing

machinery

248

and

equipment.

(i). Solder Paste

Screen

Machine

8515.19

(ii). SMT pick and

place

machine

8479.50

(iii).Wave-

soldering

machine

8515.19

(iv). PCB Conveyor

Belt

8428.39

(v). SMT

Workstation

8479.50

(vi). Solder Pot

8419.89

(vii).Solder

Cleaning

Equipment

8419.89

(viii).Wire Cutting &

Stripping

Machine

8461.90

(ix).Crimping

Machine

8479.89

(d) Lithium ion

batteries

manufacturin

g machinery

and

equipment.

(i).Weighting

kettles

8423.90

(ii).Weighting and

conveying

systems

8428.39

(iii). Storage tanks

7310.10

(iv). Glue port

8419.89

(v).Transfer tanks

7310.10

(vi). Feeder

8479.89

(vii). High speed

spiral mixer

8479.82

(viii).Booster

pumps

8413.70

249

(ix).Magnetic filters

8421.39

(x).High speed

homogenizer

8479.82

(xi).Auxiliary

equipment

and DCS

central

control

system

components

9032.89

(xii).Pole piece

cathode

machine

8462.49

(xiii).Polo piece

rolling

machine

8462.39

(xiv). CNC nibbling

machine

8462.42

(xv). CNC bending

machine

8462.26

(xvi). Sport welding

plant

8515.80

(xvii).Auxiliary

equipment

8479.89

(xviii).High

temperature

circulation

thermal

tester

9030.89

(xix). UL 2054 fire

testing

equipment

9031.80

(xx). Pack rotation

simulation

9031.80

(xxi). Free fall

tester

9031.80

(xxii). Battery

impact tester

IEC 62133

9031.80

(xxiii). UL 1642

flame tester

9031.80

(xxiv).

Electromagn

etic vibration

tester UN

38.3

9031.80

(xxv).Single wing

electromagne

9031.80

250

tic power drop testing equipment
(xxvi). Hydraulic crush testing equipment	9031.80 00
9. Omitted
10. Solar chargers for charging electronic devices.	8504.40 20	5%
11. Omitted.
12. Wind Turbines.
(i). Turbine with Generator/ Alternator.	Respect ive heading s	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).	8507.20 00	0%
13. Wind water pump	8413.81 00	5%
14. Geothermal energy equipment.
(i). Geothermal Heat Pumps.	8418.61 00	0%
(ii). Geothermal Reversible Chillers.	8418.69 90	0%
(iii). Air handlers for indoor quality control equipment.	8418.69 90	0%
(iv). Hydronic heat pumps.	8418.61 00	0%

251

(v). Slim Jim

heat

exchangers.

8418.61

(vi). HDPE

fusion tools.

8419.50

(vii). Geothermal

energy

Installation

tools and

Equipment.

8419.89

(viii). Thermostat

s and

IntelliZone.

9032.10

15. Any other item

approved by the

Alternative Energy

Development

Board (AEDB) and

concurred to by the

FBR.

Respect

ive

heading

Following items

for promotion of

renewable energy

technologies or

for conservation

of energy:-

Nil

(i). SMD/LED/L

VD lights

with or

without

ballast,

fittings and

fixtures.

9405.11

9405.19

8539.32

8539.52

(ii). SMD/LED/L

VD lights,

with or

without

ballast, PV

module,

fitting and

fixtures

9405.49

8539.32

8539.52

(iii). Tubular Day

lighting

Device.

9405.50

(iv). Solar

torches.

8513.10

252

(v). Lanterns

and related

instruments.

8513.10

(vi). LVD

induction

lamps.

8539.32

(vii). LED

Bulb/Tube

lights.

8539.52

(viii). PV module,

with or

without, the

components

including

invertors

(off-grid/on

grid/ hybrid)

with

provision for

direct

connection/i

nput from

renewable

energy

source and

with

Maximum

Power Point

Tracking

(MPPT),

charge

controllers

and solar

batteries.

8541.43

8504.40

8507.00

(ix). Water

pumps

operating

on solar

energy

along with

solar pump

controllers

8413.70

8504.40

(x). Energy

saver lamps

of varying

voltages

8539.31

8539.32

(xi). Energy

Saving

8539.31

253

Tube

Lights.

8539.32

(xii). Invertors

(off-grid/on

grid/hybrid)

with

provision for

direct

connection/i

nput from

renewable

energy

source and

with

Maximum

Power Point

Tracking

(MPPT).

8504.40

Parts,

Components and

inputs for

manufacturing

LED lights, Bulbs

and their Parts:-

If imported by

LED Light,

Bulbs and their

Parts

manufacturers

registered

under the Sales

Tax Act, 1990

subject to

annual quota

determination

by the Input

Output

Coefficient

Organization

(IOCO).

(i). Housing/Shell,

shell cover

and base cap

for all kinds of

LED Lights

and Bulbs

Respec

tive

headin

(ii). Pickling

preparations

for metal

surfaces;

soldering

brazing or

welding

powders and

pastes

consisting of

metal and

other materials

3810.90

(iii). Poly Butylene

Terephthalate

3907.70

(iv). (iv) Bare

Metal Clad

Printed Circuit

Board

(MCPCB)

8534.00

11%

254

(v). (v) Stuffed

Metal Clad

Printed Circuit

Board

(MCPCB)

8539.90

(vi). Constant

Current Power

Supply for of

LED Lights

and Bulbs (1-

300W)

8504.40

(vii).Lenses for

LED lights and

Bulbs

9001.90

(viii). Aluminum

Electrolytic

capacitor

8532.22

(ix). SMT Electrical

Transformer

8504.31

(x). Tantalum

capacitors

(DIP/SMD)

8532.21

(xi). Other

inductors,

small

transformer,

coil (DIP/SMD)

8504.40

8504.50

Plant, machinery

and equipment

used in

production of bio-

diesel.

Respect

ive

heading

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

255

prior approval

of the FBR and

payment of

customs duties

and taxes

leviable at the

time of import.

Plant, machinery

and equipment

imported for

setting up fruit

processing and

preservation

units in Gilgit-

Baltistan,

Balochistan and

Malakand

Division.

Respect

ive

heading

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.

Plant machinery

and equipment

imported during

the period

commencing on

1^st July, 2014 and

ending on 30^th

June, 2024 for

setting up of

industries in

erstwhile FATA

Areas.

Respec

tive

headin

The plant

machinery and

equipment

under the said

serial number

shall be

released on

certification

from Provincial

Home

Secretary that

the goods are

bonafide

requirement of

the unit as per

Annex B. The

goods shall not

be sold or

otherwise

disposed of

without prior

256

				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.	8704.10 90	20%
	2. Super swinger truck conveyors.	8705.90 00	20%
	3. Mobile canal lining equipment.	8705.90 00	20%
	4. Transit mixers.	8705.40 00	20%
	5. Concrete Placing trucks.	8705.90 00	20%
	6. Crane lorries.	8705.10 00	20%
28	Plant, machinery and production line equipment used for the manufacturing of mobile phones.	Respect ive heading s	0%	This exemption is available to local manufacturers of mobile phones duly certified by Pakistan Telecommunic ation Authority.
29	Charging station for electric vehicle	8504.40 30	0%	Nil

257

Pre-fabricated

room/structures

for setting up of

new hotels

/motels in Hill

Stations, Gilgit-

Baltistan, AJK,

and Coastal

Areas of

Baluchistan

(excluding Hub)

9406.10

9406.90

(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

Computerize

d System

against a

specific user

ID and

password

obtained

under

section 155D

of the

Customs

Act, 1969.

258

				(ii)IOCO shall verify and determine the requirement of such Pre- fabricated structures in the form of finished rooms for setting up new hotels/motel s in the specified areas.
31.	Omitted.
32.	Cinematographic, film production and post-film production equipment imported during the period commencing on the 1^st July, 2022 and ending on the 30^th June, 2027.			i. The Ministry of Information and Broadcasting shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona-fide requirement.
	(1) Projector	9007.20 00	0%
	(2) 3D Glasses	9004.90 00	0%
	(3) Digital Loud Speakers	8518.22 00	0%
	(4) Digital Processor	8519.81 90	0%
	(5) Sub-woofer and Surround Speakers	8518.29 90	0%
	(6) Amplifiers	8518.50 00	0%
	(7) Audio rack and termination board	7326.90 90	0%

259

	8537.10 90		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
(8) Music Distribution System	8519.89 90	0%
(9) Seats	9401.71 00	0%
(10) Recliners	9401.79 00	0%
(11) Wall Panels and metal profiles	7308.90 90	0%
(12) Step Lights	9405.49 90	0%
(13) Illuminated Signs	9405.61 00 9405.69 00	0%
(14) Dry Walls	6809.11 00	0%
(15) Ready Gips	3214.90 90	0%

260

except with the

prior approval

of the FBR.

(ii) IOCO shall

verify and

determine

quota

requirement of

such

equipment

33.

New Fire-fighting

vehicles

manufactured as

such by OEMs

8705.30

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

261

leviable at the

time of import.

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.

Chapter

s 84 and

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

reconstitution

of an

undertaking

already in

existence or by

transfer of

machinery or

plant from

another

industrial

undertaking in

Pakistan.

(c)exemption

certificate

issued by the

Commissioner

262

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.

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

Respect

ive

heading

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

263

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

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

264

Pipeline Project”

by the Ministry of

Energy

(Petroleum

Division).

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

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.

Respect

ive

heading

10%

3. HR Coils, Line

Pipe, Pylons/Piles,

Respect

ive

265

whether or not

manufactured

locally, imported by

developers and

contractors of

above projects.

Heading

project’s

bona fide

requiremen

ts; and

3. Items

imported at

concessionary

rates which

become

surplus, scrap,

junk, obsolete

or otherwise

shall be

disposed of in

the following

manner,

namely: –

(a) in the event

an item

other than

specialized

vehicles, is

sold to

another

company

involved in

infrastructur

developmen

t of Large

Diameter

Pipelines,

no import

duties shall

be levied or

charged.

Otherwise, it

shall be sold

through a

public

tender and

duties shall

recovered at

the rate of

ten per cent

ad valorem

of the sale

proceeds;

266

(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

depreciation

at the rate of

two per cent

per month

up to a

maximum of

twenty four

months;

vehicles can

surrendered

at any time

to the

Government

of Pakistan,

without

payment of

any import

duties,

267

under

intimation to

the FBR;

and

(d) these items,

if rendered

as scrap,

with change

in their

physical

status,

composition

or condition

and PCT

classificatio

n, 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

268

against a

corporate

guarantee valid

for a period of

nine months,

extendable by

the concerned

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

269

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,

Respect

ive

heading

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

270

contractors and

service companies

on an import-cum–

export basis for a

period of five

years.

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

contractin

company

shall

certify in

the

prescribed

manner

and format

as per

Annex-A

that the

imported

goods are

the

project’s

bona fide

requireme

nts; 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

271

requirement for

the project.

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

272

for a further

period, as

deemed

appropriate, on

payment of one

percent

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

273

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.

Machinery,

equipment and

other project

Consultancy, Taxation

Finance Bill 2025-2026

Finance Bill 2025-2026

Muhammad Waheed Ensari

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