Incentive Data

Low custom duties on capital goods used for handling, processing and storage of Vegetables, Fruits, Food items etc.

THE SECOND SCHEDULE

[See Section 3(36)]

In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted,

namely: -

THE FIFTH SCHEDULE

[see section 18(1A)]

Part-I

Import of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors

TABLE

S.

No.

Description

PCT Code

Customs Duty (%)

Condition

1

(G) Post-harvest Handling and Processing and Miscellaneous Machinery

 

 

Nil

(1). Vegetable and fruits cleaning and sorting or grading equipment.

8437.1000

0%

(2). Fodder and feed cube maker equipment.

8433.4000

0%

(3).  Milking machines. 

8434.1000

0%

 

(4). Pre-fabricated CO2 Controlled Stores.

9406.1090

9406.9090

2%

In respect of goods mentioned in Column (2) read with PCT mentioned in Column (3), the Ministry of National Food Security and Research shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona fide requirement for use in the Agriculture sector. 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.

 

(5). Grain storage silos duly fitted with mechanical systems i.e. sweep auger system, temperature control system, aeration system and roof exhaust system etc., imported during the period commencing on the 1st July, 2021 and ending on the 30th  June, 2026.

8479.8990

0%

Nil

S.

No.

Description

PCT Code

Customs Duty (%)

Condition

2.

Machinery and equipment for development of grain handling and storage facilities including silos.

Respective

Headings

0%,3%,5%

Condition (iv) of the

preamble.

3.

Cool chain machinery, equipment including Capital goods.

Respective Headings

0%,3%,5%

1. If imported by Cool Chain Industry. Including such sectors engaged in establishing or providing cool chain activities or par thereof.

2. Condition (iv) of the preamble.

 

Sources:

  1. S. No. 1, (G) of Part-I of 5th Schedule of Customs Act 1969 amended upto 30th June 2021
  2. S. No. 2 of Part-I of 5th Schedule of Customs Act 1969 amended upto 30th June 2021
  3. S. No. 3 of Part-1 of 5th Schedule of Customs Act 1969 amended upto 30th June 2021

https://download1.fbr.gov.pk/Docs/2021711171234418SecondScheduleofFA(5thScheduleofCA).pdf