Incentive Data

Sales tax exemption for import of capital goods for Hotels in Gwadar area.



[See section 13(1)]


The plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be exempt from the whole of Sales tax, subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:- 


S. No


PCT heading







Machinery, equipment and

other project related items

including capital goods, for

setting up of hotels, power

generation plants, water

treatment plants and other

infrastructure related projects located in an area of 30 km around the zero point in Gwadar.



1. The Division dealing with the subject matter of Industries shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized

System against a specific user ID and password obtained under section

155D of the Customs Act, 1969.


2.  The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment

of customs duties and taxes leviable at the time of import.



The Sales Tax Act, 1990, Sixth Schedule, Table-3, Annexure, S. No 12,1990updatedupto30.06.2021.pdf