Imports of Machinery and Equipment for Textile Sector
TABLE
|
S. No. |
PCT Code |
Rate of Duty |
Condition |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
8443.1951 |
0% |
Machinery and equipment, not manufactured locally, If imported by Textile industrial units registered with Ministry of Textile Industry |
|
2. |
8444.0000 |
0% |
|
|
3. |
8445.1100 |
0% |
|
|
4. |
8445.1200 |
0% |
|
|
5. |
8445.1300 |
0% |
|
|
6. |
8445.1910 |
0% |
|
|
7. |
8445.1990 |
0% |
|
|
8. |
8445.2000 |
0% |
|
|
9. |
8445.3000 |
0% |
|
|
10. |
8445.4010 |
0% |
|
|
11. |
8445.4020 |
0% |
|
|
12. |
8445.4030 |
0% |
|
|
13. |
8445.4090 |
0% |
|
|
14. |
8445.9000 |
0% |
|
|
15. |
8446.1000 |
0% |
|
|
16. |
8446.2100 |
0% |
|
|
17. |
8446.2900 |
0% |
|
|
18. |
8446.3000 |
0% |
|
|
19. |
8447.1100 |
0% |
|
|
20. |
8447.1200 |
0% |
|
|
21. |
8447.2000 |
0% |
|
|
22. |
8447.9010 |
0% |
|
|
23. |
8447.9090 |
0% |
|
|
24. |
8448.1100 |
0% |
|
|
25. |
8448.1900 |
0% |
|
|
26. |
8449.0000 |
0% |
|
|
27. |
8451.1000 |
0% |
|
|
28. |
8451.2900 |
0% |
|
|
29. |
8451.3000 |
0% |
|
|
30. |
8451.4010 |
0% |
|
|
31. |
8451.4020 |
0% |
|
|
32. |
8451.4030 |
0% |
|
|
33. |
8450.5000 |
0% |
|
|
34. |
8451.8010 |
0% |
|
|
35. |
8451.8020 |
0% |
|
|
36. |
8451.8030 |
0% |
|
|
37. |
8451.8040 |
0% |
|
|
38. |
8451.8050 |
0% |
|
|
39. |
8451.8060 |
0% |
|
|
40. |
8451.8070 |
0% |
|
|
41. |
8451.8090 |
0% |
|
|
42. |
8452.2100 |
0% |
|
|
43. |
8452.2900 |
0% |
|
Explanation: For the purpose of this Part the expression “excluding those manufactured locally” means the goods which are not included in the list of locally manufactured goods specified in General Order issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering Development Board.
Source:
Part-IV, Fifth Schedule of Pakistan Customs Tariff
The Sales Tax Act, 1990
|
Serial No. |
Description |
Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) |
|
(1) |
(2) |
(3) |
|
150 |
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 subject to conditions noted below and issuance of exemption certificate by the Commissioner Inland Revenue having jurisdiction: Conditions: (a) the importer is registered under the Act on or after the first day of July, 2019; and (b) the industry is not established by splitting up or reconstruction or reconstitution of an undertaking already in existence or by transfer of machinery or plant from another industrial undertaking in Pakistan |
Chapters 84 and 85 |
Source:
S. No. 150, of Sixth Schedule, Sales Tax Ordinance 2001