- PART-III Raw Materials/Inputs for Poultry and Textile Sector; Other Goods
|
S. No. |
Description |
PCT Code |
Customs Duty |
Condition |
|
105 |
Ships and other floating crafts including tugs, survey vessels and other specialized crafts purchased or bare-boat chartered by a Pakistani entity and flying Pakistani flag. |
8901.1000 8901.2000 8901.3000 8901.9000 8902.0000 8904.0000 8905.1000 8905.2000 8905.9000 8906.1000 8906.9000 8907.9000 |
0% |
The exemption shall be available up to the year 2030, subject to the condition that the ships and crafts are used for the purpose for which they were procured, and in case such ships and crafts are used for demolition purposes, full customs duties and other charges applicable to ships and crafts purchased for demolition purposes shall be chargeable. |
- Special Classification Provisions
|
PCT CODE |
Description |
CD (%) |
|
(1) |
(2) |
(3) |
|
9921 |
Container for transportation of cargo (PCT No.86.09) if imported by the shipping companies for use on board the ships and for transportation of cargo to and from inland container depots or container freight stations subject to the furnishing of indemnity bond by the shipping lines, equal to the amount of duty and taxes to the respective Collector of Customs. The indemnity bond is to be discharged on receipt of proof of export of the containers. |
0 |
|
9922 |
Ship spares, stores and equipment imported for use in ships registered in Pakistan under the Merchant Shipping Act, 1923 (XXI of 1923) subject to the condition that the importer satisfies the respective Collector of Customs that the items imported would be used by such vessels. |
0 |
Sources:
- S. No. 105, Part III of the Fifth Schedule to the Pakistan Custom Act 1969, as mentioned in Finance Act 2021
https://download1.fbr.gov.pk/Docs/2021751375221891FinanceAct2021.pdf
- Sub-Chapter-VI, Temporary Import or Export, Chapter 99 - Special Classification Provisions, Sub-Chapter -I of Pakistan Custom Act 1969
https://download1.fbr.gov.pk/Docs/20201161411157676Chapter-99.pdf