- Imports of Aviation Related Goods i.e. Aircrafts and Parts etc.by Airline Companies/Industry under National Aviation Policy 2015
|
S. No. |
Description of goods |
PCT Code |
Customs Duty |
Special Condition |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
Aircraft |
8802.4000 |
0% |
Whether imported or acquired on wet or dry lease. In case of M/s Pakistan International Airlines Corporation this exemption shall be admissible on and from the 19th March,2015 |
|
|
Spare parts |
Respective headings |
0% |
For use in aircraft, trainer aircraft and simulators |
|
|
Maintenance Kits |
Respective headings |
0% |
For use in trainer aircraft (8802.200 & 8802.300). |
|
|
Machinery, equipment & tools |
Respective headings |
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% |
On one-time basis for exclusive use of New / Greenfield airports by company authorized by Aviation Division. |
|
|
Aviation simulators |
Respective headings |
0% |
On one-time basis for aircrafts by airline company recognized by Aviation Division. |
|
|
Aircraft engine |
8407.1000 |
0% |
For use in aircraft and trainer aircraft. |
ii. Special Classification Provisions
|
PCT Code |
Description |
CD (%) |
|
(1) |
(2) |
(3) |
|
9911 |
(iii) Goods imported for aircrafts, not registered in Pakistan and under distress, for repair or maintenance, subject to authentication by Civil Aviation Authority of Pakistan |
0 |
|
9931 |
Ground handling equipments, 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 licence has been issued by the Civil Aviation Authority for such purposes. |
0 |
Sources:
- Table, Part VI of the Fifth Schedule to the Pakistan Custom Act 1969, as mentioned in Finance Act 2021
https://download1.fbr.gov.pk/Docs/2021751375221891FinanceAct2021.pdf
- Chapter 99, Special Classification Provisions, SUB-CHAPTER-VII MISCELLANEOUS and SUB-CHAPTER–II IMPORT OF RELIEF GOODS, GIFTS, SAMPLES
https://download1.fbr.gov.pk/Docs/20201161411157676Chapter-99.pdf