Incentive Data

0% customs duty on capital goods for setting up Fruit Processing in specific areas.

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

25.

Plant, machinery and equipment imported for setting up fruit processing and preservation units in Gilgit-Baltistan, Balochistan and Malakand Division.

 

Respective headings

0%

The plant, machinery and equipment released under the said serial number shall not be used in any other area which is not eligible for the said concession. In case of violation, duty and taxes shall be recovered beside initiation of penal action under the Customs Act, 1969.

 

 

 

Sources:

  • S. No. 25 of Table, Part-1 of 5th Schedule of Customs Act 1969 amended upto 30th June 2021
  • https://download1.fbr.gov.pk/Docs/2021711171234418SecondScheduleofFA(5thScheduleofCA).pdf