Incentive Data

Sales tax exemption on import of container for cargo transportation.

Special Classification Provisions

PCT CODE

Description

ST (%)

(1)

(2)

(4)

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.

E

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.

E

Sources:

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