|
S. No. |
Description of goods |
PCT Code |
Customs Duty |
Sales Tax |
Adv. Inc Tax |
Special Condition |
|
|
Aircraft |
8802.4000 |
0% |
0% |
0% |
Whether imported or acquired on wet or dry lease. In case of M/s Pakistan International Airlines Corporation this exemption shall be admissible on and from the 19th March,2015 |
|
|
Spare parts |
Respective |
0% |
0% |
0% |
For use in aircraft, trainer aircraft and simulators |
|
|
Maintenance Kits |
Respective headings |
0% |
0% |
0% |
For use in trainer aircraft (8802.200 & 8802.300). |
|
|
Machinery, equipment & tools |
Respective headings |
0% |
0% |
0% |
For setting up Maintenance, Repair & Overall (MRO) workshop by MRO company recognized by Aviation Division. |
|
|
Machinery, equipment, operational tools, furniture & fixture |
Respective headings |
0% |
0% |
0% |
On one-time basis for exclusive use of New / Greenfield airports by company authorized by Aviation Division. |
|
|
Aviation simulators |
Respective headings |
0% |
0% |
0% |
On one-time basis for aircrafts by airline company recognized by Aviation Division. |
|
|
*Aircraft engine |
8407.1000 |
0% |
17% |
|
For use in aircraft and trainer aircraft. |
|
|
Ground handling equipment, |
9931 |
0% |
17% |
|
Ground handling equipment, service and operation vehicles, catering equipment and fuel trucks not manufactured locally, imported by domestic airlines or by any other service company to which a license has been issued by the Civil Aviation Authority for such purposes |
*Sr. No. 7 added by the Finance Act, 2020 (XIX of 2020)
Sources:
- Section 13, Sixth Schedule of Sales Tax Act 199
- Section 1, Part VI of the 5th Schedule to the Pakistan Custom Act 1969
- Chapter 99 - Special Classification Provisions, Sub-Chapter -I
- Part IV, 2nd Schedule of Income Tax 2001 (updated update 30th June 2020)