This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

Pakistan Customs Tariff for HS Code 842121

Machinery; for filtering or purifying water

See Pakistan national PCT codes and FY 2026–27 base duties

Pakistan Fifth Schedule — conditional concession references

1,176 official source entries are searchable. Checked 2026-09-22.

Exact printed code-cell references from the Fifth Schedule updated 30 June 2026, with complete numbered-entry descriptions, governing Part text and continued conditions. Blank or merged cells remain unassigned; no importer eligibility, preference or total duty is selected. Product-only, heading-only and omitted entries are not automatically assigned national codes. Base CD, ACD, RD and other taxes remain separate. Parts and tables may contain expired, quota-limited or otherwise restricted provisions: the original conditions control.

Original source definitions and general notes

Read the complete Fifth Schedule, including product-only provisions and Part VII miscellaneous rules. Exact code indexing is not a determination that other provisions do not apply.

The Second Schedule [(See section 3(14)] 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 Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: - (i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health. Provided further that condition of local manufacturing shall not be applicable against Sr. No.15A and 29 of the Table. (ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; (iv) For "Respective Headings" entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. 2 Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and (v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer. TABLE

Table E (Diagnostic Kits/Equipment) [Omitted] Part-III Raw Materials/Inputs for Poultry and Textile Sector; Other Goods The imports under this part shall be subject to following conditions, besides the conditions specified in the Table given below namely: - (i) the designated/authorized person of the following Ministries, or as the case may be, companies shall furnish all relevant information as detailed in the table below on line to the Customs Computerized System, accessed through the unique users identifier obtained under section 155D of the Customs Act, 1969, along with the password thereof, namely: - (a) Ministry of Industries, Production and Special Initiatives, in case of imported goods specified against serial numbers 24of Table; (b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial number 35 of Table; (c) Ministry of National Food Security and Research, in case of goods, specified against serial number 24 and 29 of Table; (ii) Omitted. (iii) in already computerized Collectorates and Custom-stations where the Customs Computerized System is not yet operational, the Director Reforms and Automation or any other authorized officer shall feed the requisite information about clearance/release of goods under this notification in the Customs Computerized System on daily basis, and the data obtained from the Custom-stations, which have not yet been computerized, on weekly basis. Table

Part-IV Imports of Machinery and Equipment for Textile Sector TABLE

Explanation: - For the purpose of this Part the expression “excluding those manufactured locally” means the goods which are not included in the list of locally manufactured goods specified in General Order issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering Development Board. Part-V (Omitted vide Finance Act, 2023) Part-V(A) Import of Electric Vehicles (EV) CBU & their Parts Under Electric Vehicle Policy 2020 TABLE-I [For 2-3 Wheelers, 4-Wheelers & Heavy Commercial Vehicles (CBUs)]

Part-V(B) Import of Hybrid Electric Vehicles (CBUs) Under Auto Industry Development and Export Policy (AIDEP) 2021-26 TABLE-I

Part-V(B) Import of Hybrid Electric Vehicles (CBUs) Under Auto Industry Development and Export Policy (AIDEP) 2021-26 TABLE-I TABLE-II Import of Parts for Hybrid Vehicles Under Auto Industry Development and Export Policy (AIDEP) 2021-26

Part V(C) Import of Agricultural Tractors TABLE

Part-VI Imports of Aviation Related Goods i.e. Aircrafts and Parts etc. by Airline Companies/Industry under National Aviation Policy 2023 Note: - For the purposes of this Part, the following conditions shall apply besides the conditions as specified in column (5) of the Table below: - (i) The exemption shall be admissible to Maintenance, Repair & Overhaul Companies (MROs) and Aircraft Maintenance Organizations (AMOs) duly authorized by the Defence Division, and the Airline Companies having valid registration and license from the Pakistan Civil Aviation Authority under the Pakistan Civil Aviation Act, 2023 duly shared with the Customs Computerized System or Pakistan Single Window to the effect that the intending importer is operating in the country or intends to operate in the country in the airline sector; 55 (ia) The list of imported items is duly approved by the Pakistan Airports Authority, Defence Division, Government of Pakistan for every consignment imported by MRO or AMO in line with Policy Framework approved by the Government of Pakistan; (ii) The Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing Company shall certify that the imported goods/items are the company's bonafide requirement and shall be used for the purpose as defined/notified by the Defence Division, Government of Pakistan under the Aviation Policy. The importer shall declare all relevant information to the Customs while claiming exemption regarding genuineness of the claim through Customs computerized system or Pakistan single window; and (iii) In case of deviation from the above stipulations, the Collector of Customs shall initiate proceedings for recovery of duty and taxes under the relevant laws. TABLE

Part-VII Miscellaneous [Omitted] Part-VIII Imports of specific Goods allowed at Joint Border Sustenance Markets In order to ensure smooth functioning and operationalization of Border Markets in specific border areas, the imports under this part shall be subject to following conditions, namely. - (i) Border markets will be functional for two days each week and total allowance per day for the visitor will be $100. (ii) The Customs Value of imported goods will be displayed for ascertaining the admissible quantities of imported goods. (iii) The visitor will purchase goods from any category up to US $50 on concessional rate of leviable duty/taxes as mentioned in column (4) of the Table. (iv) In case, a visitor chooses to purchase goods of value more than $50 from a specific category, it will be considered as commercial quantity being liable to duty/taxes on statutory rates. (v) The Customs staff posted at the border market will make an entry via electronic system for the goods purchased by the visitor on the prescribed format as notified by the Board. (vi) A system generated receipt will be issued to the visitor bearing his Name & CNIC No. by the Custom Officer in respect of goods purchased along with payable Customs Duty. Table

Part-II Import of Active Pharmaceutical Ingredients, Excipients/Chemicals, Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and Equipment, Components and other Goods The Imports under this part shall be subject to following conditions, namely. - (i). The active pharmaceutical ingredients, Excipients /chemicals, packing material and raw material for packing shall be imported only for in-house use in the manufacture of specified pharmaceutical substances, as approved by the Drug Regulatory Agency of Pakistan. (ii). The requirement for active pharmaceutical ingredients and Excipients/chemicals, drugs as specified in Table A, B & C, shall be determined by the Drug Regulatory Agency of Pakistan; (iii). The requirement for packing materials/raw materials for packing, as specified in Table-D, shall be determined by Input Output Coefficient Organization; (iv). The designated/authorized representative person of Drug Regulatory Agency of Pakistan shall furnish all relevant information, as set out in this part, online to the Customs computerized system, accessed through the unique user identifier obtained under section 155 d of the Customs Act 1969, along with the password thereof. (v). For "Respective Headings" entries in column (3) of the Table against which two rates of customs duty 3% and 5% have been mentioned in Column (4), the rate of 3% shall be applicable only for such goods which are chargeable to 3% duty under the First Schedule to the Customs Act 1969. Table A Active Pharmaceutical Ingredients (API)

Official schedule and source documentation

Official entries matching 842121

8421.2100

Fifth Schedule — Part I — entry 1 › Agricultural Machinery

(3). Tube well filters or strainers.

Customs Duty (%) — printed source row, subject to full entry and Part conditions: 0%

Source notes and context notes

Exact code-cell mention only. Merged or blank rate cells are not filled by inference; the complete numbered entry below preserves all product scopes, printed rates and conditions. This is not an eligibility decision or a total import charge.
Other product rows in the full entry can have different treatments. Read the exact description, import purpose, importer qualifications, quotas, dates, approvals and every continued condition. ACD and RD exemptions have separate exceptions.
Original source column headings: S. No. | Description | PCT Code | Customs Duty (%) | Conditions
Original governing Part text: The Second Schedule [(See section 3(14)] 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 Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: - (i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health. Provided further that condition of local manufacturing shall not be applicable against Sr. No.15A and 29 of the Table. (ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; (iv) For "Respective Headings" entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. 2 Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and (v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer. TABLE
Complete numbered entry, including adjacent product scopes and continued conditions: PDF page 3 — entry: 1 | description: Agricultural Machinery | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: A) Tillage and seed bed preparation equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (1). Tractor mounted trencher | code: 8701.9220 8701.9320 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (2). Laser land leveler comprising laser transmitter, laser receiver, control box, rigid mast pack, with or without scrapper | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: B) Omitted. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: C) Irrigation, Drainage and Agro-Chemical Application Equipment | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (1). Submersible pumps (up to 75 lbs and head 150 meters) and field drainage pumps. | code: 8413.7011 8413.7019 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (2). Air release valves, pressure gauges, water meters, back flow preventers and automatic controllers. | code: 8481.1000 8481.3000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (3). Tube well filters or strainers. | code: 8421.2100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (D) Harvesting, Threshing and Storage Equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (1). Fodder rake. | code: 8201.3000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (2). Fodder/forage wagon. | code: 8716.8090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: E) Fertilizer and Plant Protection Equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (1). Spray pumps (diaphragm type). | code: 8413.8100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (2). All types of mist blowers. | code: 8414.5990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: F) Dairy, Livestock and poultry, machinery | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (1). Milk chillers. | code: 8418.6910 8418.6990 | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (2). Tubular heat exchanger (for pasteurization). | code: 8419.5000 | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (3). Milk processing plant, milk spray drying plant, Milk UHT plant. | code: 8419.8100 | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 3 — entry: [blank or merged cell — consult the complete entry] | description: (4). Grain storage silos for poultry. | code: Respective headings | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (5). Insulated sand witch panels | code: Respective headings | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (6). Dairy, livestock and poultry sheds. | code: 9406.1020 9406.9020 | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (7). Milk filters. | code: 8421.2900 | duty: 2% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (8). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (9). Any other machinery and equipment for manufacturing of dairy products | code: Ch. 84 & 85 | duty: 3% | conditions: If imported by manufacturers which are members of Pakistan Dairy Association. PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (10) Fans for use in dairy sheds | code: 8414.5990 | duty: 3% | conditions: If imported by members of Corporate Dairy Farmers Association. PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (G) Post-harvest Handling and Processing and Miscellaneous Machinery. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (1). Pre-fabricated CO2 Controlled Stores. | code: 9406.1090 9406.9090 | duty: 0% | conditions: 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. PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: H) Green House Farming and Other Green House Equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: 1. In respect of goods of mentioned in Column (2) read with PCTs 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. 2. The goods shall not be sold or otherwise disposed of within a period of five years of its import except with the prior approval of the FBR. PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (1). Geo-synthetic liners (PP/PE Geo synthetic films of more than 500 microns). | code: 3921.9090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (2). Greenhouses (prefabricated). | code: 9406.1010 9406.9010 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (3). Tunnel farming equipment consisting of the following:- (a) Plastic covering and mulch film | code: 3920.1000 3926.9099 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (I) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: In respect of goods of mentioned in Column (2) read with PCTs 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. PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (1). Evaporators for juice concentrate. | code: 8419.8990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (2). Machinery used for dehydration and freezing. | code: 8418.6990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (3). Heat exchange unit. | code: 8419.5000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (4). Machinery used for filtering and refining of pulps/juices. | code: 8421.2200 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (5). Complete Rice Par Boiling Plant. | code: 8419.8990 & Respective Headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (J) Horticulture and Floriculture | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (1). Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding | code: 8441.3000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (2). PU panels (Insulation). | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (3). Generator sets 10 to 25 KVA. | code: 8502.1120 8502.1130 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 4 — entry: [blank or merged cell — consult the complete entry] | description: (4). Refrigerating machines with engine fitted on common base for refrigerated containers. | code: 8418.6920 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 5 — entry: [blank or merged cell — consult the complete entry] | description: (5). Other refrigerating or freezing chests, cabinets. | code: 8418.5000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 5 — entry: [blank or merged cell — consult the complete entry] | description: (6). Tubes, pipes and hollow profiles of iron and steel. | code: 7304.3100 7304.3900 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 5 — entry: [blank or merged cell — consult the complete entry] | description: (7). Hand tools. | code: Respective Headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 5 — entry: [blank or merged cell — consult the complete entry] | description: (K) Machinery, equipment, capital goods, and materials for setting up, modernization, replacement or expansion for hatcheries, farms, feed mills and seafood processing units of fish and shrimp sector. | code: Respective Headings | duty: 0%,3%, 5% | conditions: 1. Imports by fish/ shrimp hatcheries, farms, feed mills and seafood processing units, registered under the Sales Tax Act, 1990 and Fisheries Development Board or concerned Ministry; and 2.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. 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.
Required certification formats: Annex-A and Annex-B in the official PDF, pages 21–22. Read them together with the governing Part and entry conditions.

Official source for this code

8421.2100

Fifth Schedule — Part I — entry 13 › Following machinery, equipment and other education and research related items imported by technical institutes, training institutes, research institutes, schools, colleges and universities:-

(1) Filtering or purifying machinery and apparatus for water.

Customs Duty (%) — printed source row, subject to full entry and Part conditions: 0%

Source notes and context notes

Exact code-cell mention only. Merged or blank rate cells are not filled by inference; the complete numbered entry below preserves all product scopes, printed rates and conditions. This is not an eligibility decision or a total import charge.
Other product rows in the full entry can have different treatments. Read the exact description, import purpose, importer qualifications, quotas, dates, approvals and every continued condition. ACD and RD exemptions have separate exceptions.
Original source column headings: S. No. | Description | PCT Code | Customs Duty (%) | Conditions
Original governing Part text: The Second Schedule [(See section 3(14)] 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 Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: - (i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health. Provided further that condition of local manufacturing shall not be applicable against Sr. No.15A and 29 of the Table. (ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; (iv) For "Respective Headings" entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. 2 Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and (v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer. TABLE
Complete numbered entry, including adjacent product scopes and continued conditions: PDF page 9 — entry: 13 | description: Following machinery, equipment and other education and research related items imported by technical institutes, training institutes, research institutes, schools, colleges and universities:- | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 9 — entry: [blank or merged cell — consult the complete entry] | description: (1) Filtering or purifying machinery and apparatus for water. | code: 8421.2100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 9 — entry: [blank or merged cell — consult the complete entry] | description: (2) Other filtering or purifying machinery and apparatus for liquids. | code: 8421.2900 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 9 — entry: [blank or merged cell — consult the complete entry] | description: (3) Other thermostats. | code: 9032.1090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 9 — entry: [blank or merged cell — consult the complete entry] | description: (4) Spares, accessories and reagents for scientific equipment. | code: Respective Headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry]
Required certification formats: Annex-A and Annex-B in the official PDF, pages 21–22. Read them together with the governing Part and entry conditions.

Official source for this code

8421.2100

Fifth Schedule — Part I — entry 20 › Following items for use with solar energy: -

(2) Water purification plants operating on solar energy.

Customs Duty (%) — printed source row, subject to full entry and Part conditions: No amount printed on this row; not a confirmed zero.

Source notes and context notes

Exact code-cell mention only. Merged or blank rate cells are not filled by inference; the complete numbered entry below preserves all product scopes, printed rates and conditions. This is not an eligibility decision or a total import charge.
Other product rows in the full entry can have different treatments. Read the exact description, import purpose, importer qualifications, quotas, dates, approvals and every continued condition. ACD and RD exemptions have separate exceptions.
Original source column headings: S. No. | Description | PCT Code | Customs Duty (%) | Conditions
Original governing Part text: The Second Schedule [(See section 3(14)] 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 Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: - (i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health. Provided further that condition of local manufacturing shall not be applicable against Sr. No.15A and 29 of the Table. (ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; (iv) For "Respective Headings" entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. 2 Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and (v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer. TABLE
Complete numbered entry, including adjacent product scopes and continued conditions: PDF page 11 — entry: 20 | description: Following items for use with solar energy: - | code: [blank or merged cell — consult the complete entry] | duty: 0% | conditions: Nil PDF page 11 — entry: [blank or merged cell — consult the complete entry] | description: (1) Off–grid/On-grid solar power system (with or without provision for USB/charging port) comprising of : | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 11 — entry: [blank or merged cell — consult the complete entry] | description: i. Batteries for specific utilization with the system (not exceeding 50 Ah in case of portable system). | code: 8507.2090 8507.3000 8507.6000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 11 — entry: [blank or merged cell — consult the complete entry] | description: ii. Essential connecting wires (with or without switches). | code: 8544.4990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 11 — entry: [blank or merged cell — consult the complete entry] | description: iii. Inverters (off-grid/ on-grid/ hybrid with provision for direct connection/ input renewable energy source and with Maximum Power Point Tracking (MPPT). | code: 8504.4090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 11 — entry: [blank or merged cell — consult the complete entry] | description: iv. Bulb holder | code: 8536.6100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 11 — entry: [blank or merged cell — consult the complete entry] | description: (2) Water purification plants operating on solar energy. | code: 8421.2100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry]
Required certification formats: Annex-A and Annex-B in the official PDF, pages 21–22. Read them together with the governing Part and entry conditions.

Official source for this code

8421.2100

Fifth Schedule — Part I — entry 21 › Following systems and items for dedicated use with renewable source of energy like solar, wind, geothermal etc.

3.(a) Solar Desalination System

Customs Duty (%) — printed source row, subject to full entry and Part conditions: 0%

Source notes and context notes

Exact code-cell mention only. Merged or blank rate cells are not filled by inference; the complete numbered entry below preserves all product scopes, printed rates and conditions. This is not an eligibility decision or a total import charge.
Other product rows in the full entry can have different treatments. Read the exact description, import purpose, importer qualifications, quotas, dates, approvals and every continued condition. ACD and RD exemptions have separate exceptions.
Original source column headings: S. No. | Description | PCT Code | Customs Duty (%) | Conditions
Original governing Part text: The Second Schedule [(See section 3(14)] 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 Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: - (i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health. Provided further that condition of local manufacturing shall not be applicable against Sr. No.15A and 29 of the Table. (ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; (iv) For "Respective Headings" entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. 2 Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and (v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer. TABLE
Complete numbered entry, including adjacent product scopes and continued conditions: PDF page 12 — entry: 21 | description: Following systems and items for dedicated use with renewable source of energy like solar, wind, geothermal etc. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: Nil PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: 1. Parts for Solar Parabolic Power Plants. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Absorbers/Receivers tubes. | code: 8503.0090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Control panel with other accessories. | code: 8537.1090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: 1(a) Parts for Solar Dish Stirling Engine. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Control panel with accessories. | code: 8537.1090 8537.2000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Stirling Engine Generator | code: 8501.6100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: 2. (a) Solar Air Conditioning Plant | code: 8415.1099 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (b) Parts for Solar Air Conditioning Plant | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Absorption chillers. | code: 8418.6990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Cooling towers. | code: 8419.8910 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Pumps. | code: 8413.3090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Air handling units. | code: 8415.8290 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (v). Fan coils units. | code: 8415.9099 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: 3.(a) Solar Desalination System | code: 8421.2100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (b) Parts for Solar Desalination System | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Solar water pumps. | code: 8413.3090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Deep Cycle Solar Storage batteries. | code: 8507.2000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Inverters (off grid/on grid/ hybrid) with provision for direct connection/input from renewable energy source and with Maximum Power Point Tracking (MPPT) | code: 8504.4090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: 4. (a) Solar Water Heaters with accessories. | code: 8419.1990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (b) Parts for Solar Water Heaters | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Insulated tank | code: 7309.0000 7310.0000 | duty: 0% 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Vacuum tubes (Glass) | code: 7020.0090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Mounting stand | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Copper and Aluminum tubes | code: Respective heading | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (c) Accessories: | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Electronic controller | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Assistant/ Feeding tank | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Circulation Pump | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Electric Heater/ Immersion Rod (one piece with one solar water heater) | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (v). Solenoid valve (one piece with one solar water heater) | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Selective coating for absorber plates | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: 5. (a) Parts for PV Modules | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: If imported by the local assemblers / manufacturers of PV Modules registered under the Sales Tax Act, 1990 subject to quota determination by the Input Output Co-efficient Organization (IOCO) PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Tempered Glass. | code: 7007.1900 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Aluminum frames. | code: 7610.9000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iii). O-Ring. | code: 4016.9990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Adhesive labels. | code: 3919.9090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (v). Junction box & Cover. | code: 8538.9090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Sheet mixture of Paper and plastic | code: 3920.9900 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (vii). Ribbon for PV Modules (made of silver, copper and lead). | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (viii). EVA (Ethyl Vinyl Acetate) Sheet (Chemical). | code: 3920.9900 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (b). Raw materials for the manufacture of PV Modules | code: [blank or merged cell — consult the complete entry] | duty: 0% | conditions: If imported by the local assemblers or manufacturers registered under the Sales Tax Act, 1990, of PV Modules subject to quota determination by the Input Output Co-efficient Organization (IOCO).”; PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (i). Silicone Adhesive/ Sealant. | code: 3214.9010 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (ii). MC4 Connectors. | code: 8536.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Back sheet film. | code: 3920.9900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 12 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Packing boxes/ modules. | code: 4819.1000 4819.5000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (v). Corner block. | code: 7616.9990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Polyethylene Compound | code: 3901.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (viii).Plates, sheets and strip of cellular rubber (vulcanized). | code: 4008.1190 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ix). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (c) Parts of Solar Inverters | code: [blank or merged cell — consult the complete entry] | duty: 0% | conditions: If imported by the local assemblers and manufacturers registered under the Sales Tax Act, 1990, of PV Modules subject to quota determination by the Input Output Co-efficient Organization (IOCO).”; PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (i). Control board | code: 8504.4090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Power board | code: 8504.4090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (v). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vi). LCD Display | code: 8531.2000 8524.1100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vii).Display board | code: 8531.2000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (viii). AC input & output terminal | code: 8536.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ix). Battery input terminals | code: 8507.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (x). PV terminals | code: 8536.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (xi).Casings (Plastic or Steel) | code: 8504.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (xii). Circuit Board (CB) for inverters | code: 8534.0000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (xiii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (d) Parts of Lithium Batteries | code: [blank or merged cell — consult the complete entry] | duty: 0% | conditions: If imported by the local assemblers or manufacturers of Lithium Batteries registered under the Sales Tax Act, 1990, subject to quota determination by the Input Output Co-efficient Organization (IOCO). PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (i). Cells | code: 8507.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (iii). BMS (level 1) Electronic Card | code: 8507.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Casing | code: 8507.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (v). Harness Set (Cells Monitoring Wires with tags) | code: 8544.4290 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Output Terminal with screws | code: 8536.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vii). Power Cables (Battery Internal) | code: 8544.4290 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (viii). DC Fan | code: 8414.5990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ix). DC Breaker | code: [Omitted] [Omitted] 8536.2090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (x). Packing Screws | code: 7318.1590 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (xi). Terminal Covers | code: 3926.9099 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (xii). Acrylic Sheet (Short Circuit Safety Sheet) | code: 3920.5900 3921.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (xiii).Other Accessories (Temp Sensors, connectors, assembly items, Handles). | code: 8536.9090, [Omitted] 8507.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: 6. Following machinery and equipment imported by manufacturing units of Solar Cells, Solar Panels, Solar Inverters & Solar Batteries:- | code: [blank or merged cell — consult the complete entry] | duty: 0% | conditions: 1. Engineering Development Board (EDB) shall certify in the prescribed manner and format as per Annex-B that the imported goods are bona fide project requirement. The authorized officer of the EDB 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 as prescribed by FBR. 3. Condition (iv) of the preamble. PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (a)Solar Cell Manufacturing Equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (i) Aluminum and silver paste. | code: Respective headings | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (b) Solar PV Modules Panels manufacturing machinery and equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (i). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (v). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (vii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (viii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (ix). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 13 — entry: [blank or merged cell — consult the complete entry] | description: (x). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xiii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xiv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xvi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xvii) Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xviii)Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xix) Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xx). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxiii). Structures & parts of structures. | code: 7308.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxiv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxv). Air or gas compressors, hoods. | code: 8414.8020 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxvi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxvii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxviii).Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxix). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxx). Electric heating resistors. | code: 8516.8090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxxi)Electric app for switching/protect electric circuits, not exceeding 1,000 volts. | code: 8536.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (c) Solar Inverters manufacturing machinery and equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (i). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (v). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Solder Pot | code: 8419.8990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (vii).Solder Cleaning Equipment | code: 8419.8990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (viii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (ix). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (d) Lithium ion batteries manufacturing machinery and equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (i). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Storage tanks | code: 7310.1000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Glue port | code: 8419.8990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (v). Transfer tanks | code: 7310.1000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (vii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (viii). Booster pumps | code: 8413.7090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (ix). Magnetic filters | code: 8421.3990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (x). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xiii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xiv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xvi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xvii).Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xviii).Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xix). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xx). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxiii). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxiv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxv). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: (xxvi). Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: 7. Solar chargers for charging electronic devices. | code: 8504.4020 | duty: 5% | conditions: [blank or merged cell — consult the complete entry] PDF page 14 — entry: [blank or merged cell — consult the complete entry] | description: 8. Wind Turbines. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (i). Turbine with Generator/ Alternator. | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Nacelle with rotor with or without tail. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Blades. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Pole/ Tower. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (v). Inverter for use with Wind Turbine. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (vi). Deep Cycle Cell/ Battery (for use with wind turbine). | code: 8507.2000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: 9. Wind water pump | code: 8413.8100 | duty: 5% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: 10. Geothermal energy equipment. | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (i). Geothermal Heat Pumps. | code: 8418.6100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (ii). Geothermal Reversible Chillers. | code: 8418.6990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (iii). Air handlers for indoor quality control equipment. | code: 8418.6990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (iv). Hydronic heat pumps. | code: 8418.6100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (v). Slim Jim heat exchangers. | code: 8418.6100 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (vi). HDPE fusion tools. | code: 8419.5000 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (vii). Geothermal energy Installation tools and Equipment. | code: 8419.8990 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: (viii). Thermostats and IntelliZone. | code: 9032.1090 | duty: 0% | conditions: [blank or merged cell — consult the complete entry] PDF page 15 — entry: [blank or merged cell — consult the complete entry] | description: 11. Any other item approved by the Alternative Energy Development Board (AEDB) and concurred to by the FBR. | code: Respective headings | duty: 0% | conditions: [blank or merged cell — consult the complete entry]
Required certification formats: Annex-A and Annex-B in the official PDF, pages 21–22. Read them together with the governing Part and entry conditions.

Official source for this code

8421.2100

Fifth Schedule — Part I — entry 39 › Following items for Tourism Projects

26. Sewerage Treatment Plant

Customs Duty (%) — printed source row, subject to full entry and Part conditions: No amount printed on this row; not a confirmed zero.

Source notes and context notes

Exact code-cell mention only. Merged or blank rate cells are not filled by inference; the complete numbered entry below preserves all product scopes, printed rates and conditions. This is not an eligibility decision or a total import charge.
Other product rows in the full entry can have different treatments. Read the exact description, import purpose, importer qualifications, quotas, dates, approvals and every continued condition. ACD and RD exemptions have separate exceptions.
Original source column headings: S. No. | Description | PCT Code | Customs Duty (%) | Conditions
Original governing Part text: The Second Schedule [(See section 3(14)] 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 Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: - (i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health. Provided further that condition of local manufacturing shall not be applicable against Sr. No.15A and 29 of the Table. (ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings; (iv) For "Respective Headings" entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.– In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. 2 Explanation II. – In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. – In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. – In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and (v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re-exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer. TABLE
Complete numbered entry, including adjacent product scopes and continued conditions: PDF page 19 — entry: 39 | description: Following items for Tourism Projects | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 1. Pre-fabricated room/structures for setting up of new hotels/motels in Hill Stations | code: 9406.1090 | duty: 50% of the prevailing rate of customs duty | conditions: Subject to certification by the concerned Secretary of Provincial Tourism Department or equivalent Authorized Officer of the Federal Government as bona fide requirement of the approved projects. PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9406.9090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 2. Prefabricated Structure (Complete Units) | code: 6810.9100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 3. Camping and Glamping site equipment and accessories | code: Respective headings | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 4. Vessels for Adventure sports and commercial use, including rowing boats, canoes, sailboats etc. | code: 8903.1100 8903.1200 8903.1900 8903.2100 8903.2200 8903.2300 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 5. Water-skis, surf-boards, sailboards and other water-sport equipment: | code: 9506.2100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9506.2900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 6. Ice skates and roller skates, including skating boots with skates attached | code: 9506.7000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: 7. Ski-boots, cross country ski footwear and snowboard boots | code: 6402.1200 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 6403.1200 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 6403.1900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 19 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 6403.2000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 6403.4000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 8. Snow-skis and other snow-ski equipment | code: 9506.1100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9506.1200 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9506.1900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9506.9990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 9. Diving equipment | code: 9506.6999 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 10. Zamboni Ice Resurfacing Machines | code: Respective heading | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 11. Ice Curling rock | code: 7013.4900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 12. Zip line equipment and accessories | code: 9503.0090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 13. White PE dasher boards for ice rinks | code: 3920.1000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 14. Gloves, mittens and mitts specially designed for use in sports, belts and bandoliers | code: 4203.2100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 4203.2930 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 4203.3000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 15. Mountaineering, Rock climbing equipment, accessories and rock wall building material and accessories | code: Respective headings | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 16. Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 17. Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 18. Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 19. Omitted | code: [blank or merged cell — consult the complete entry] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 20. Other Laundry equipment & accessories | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8716.8090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8716.8090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: [Omitted] | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9403.2000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 21. Steam Double Effect Absorption Chillers | code: 8418.6990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 22. Air Handling Units (AHUs) | code: 8415.8390 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 23. Cooling Towers | code: 8419.8910 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 24. Steam Boilers Gas train starter train pressure control piping with pressure gauge with complete Accessories | code: 8419.8100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 25. Other HVAC Equipment & Accessories | code: 8502.1310 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8419.8910 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 7013.9900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8402.9020 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 7322.1100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8415.8190 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 3925.9000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8415.8390 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8414.3090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 26. Sewerage Treatment Plant | code: 8421.2100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 27. Elevators | code: 8428.1010 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 28. Escalators | code: 8428.4000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 29. Generating sets | code: 8502.1310 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 30. Transformer | code: 8504.3400 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 31. Distribution Board | code: 8504.4090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 32. Chandeliers | code: 9405.1110 9405.1910 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 33. Other Electrical Equipment | code: 8481.1000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8504.4090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8544.1190 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 34. Dish washing Machine | code: 8422.1900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 35. Ice Cube Machine + Bin | code: 8418.6990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 36. Double Door Upright Freezer | code: 8418.5000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 37. Food Processor | code: 8509.8000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 38. Coffee Machine | code: 8419.8100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: 39. Ovens & Burners | code: 8419.8100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8418.5000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8418.6990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 4419.0000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 20 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 7020.0090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8509.4020 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8509.8000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8516.5090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: 40. Other Kitchen Equipment & Accessories | code: 8716.8090 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9403.2000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8419.8100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8418.6990 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8418.5000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 4419.0000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8509.8000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8422.1900 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8419.8100 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 8414.6000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: [blank or merged cell — consult the complete entry] | code: 9403.2000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: 41. Housekeeping equipment Commercial Dry Vacuum Cleaning Equipment | code: 8508.1190 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: 42. Fire Alarm and Suppression System | code: 8531.2000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: 43. Fire Sprinkler System | code: 8481.1000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry] PDF page 21 — entry: [blank or merged cell — consult the complete entry] | description: 44. Fire Extinguishers | code: 8424.1000 | duty: [blank or merged cell — consult the complete entry] | conditions: [blank or merged cell — consult the complete entry]
Required certification formats: Annex-A and Annex-B in the official PDF, pages 21–22. Read them together with the governing Part and entry conditions.

Official source for this code

8421.2100

Fifth Schedule — Part III — entry 149 › Membrane for filtering or purifying water

Membrane for filtering or purifying water

Customs duty (%) — printed source row, subject to full entry and Part conditions: 0%

Source notes and context notes

Exact code-cell mention only. Merged or blank rate cells are not filled by inference; the complete numbered entry below preserves all product scopes, printed rates and conditions. This is not an eligibility decision or a total import charge.
Other product rows in the full entry can have different treatments. Read the exact description, import purpose, importer qualifications, quotas, dates, approvals and every continued condition. ACD and RD exemptions have separate exceptions.
Original source column headings: Sr. No. | Description | PCT Code | Customs duty (%) | Condition
Original governing Part text: Table E (Diagnostic Kits/Equipment) [Omitted] Part-III Raw Materials/Inputs for Poultry and Textile Sector; Other Goods The imports under this part shall be subject to following conditions, besides the conditions specified in the Table given below namely: - (i) the designated/authorized person of the following Ministries, or as the case may be, companies shall furnish all relevant information as detailed in the table below on line to the Customs Computerized System, accessed through the unique users identifier obtained under section 155D of the Customs Act, 1969, along with the password thereof, namely: - (a) Ministry of Industries, Production and Special Initiatives, in case of imported goods specified against serial numbers 24of Table; (b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial number 35 of Table; (c) Ministry of National Food Security and Research, in case of goods, specified against serial number 24 and 29 of Table; (ii) Omitted. (iii) in already computerized Collectorates and Custom-stations where the Customs Computerized System is not yet operational, the Director Reforms and Automation or any other authorized officer shall feed the requisite information about clearance/release of goods under this notification in the Customs Computerized System on daily basis, and the data obtained from the Custom-stations, which have not yet been computerized, on weekly basis. Table
Complete numbered entry, including adjacent product scopes and continued conditions: PDF page 48 — entry: 149 | description: Membrane for filtering or purifying water | code: 8421.2100 | duty: 0% | conditions: If imported by Sales Tax registered manufacturers of water filtration plants subject to IOCO quota determination.

Official source for this code

WITS 2023 historical MFN average

Reported average: 16%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 1. Excluded from the average: 0.

Reported ad-valorem range: 16%–16%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for Pakistan

Pakistan HS Code 842121: 16.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 16.00% (2023 MFN average) for Machinery; for filtering or purifying water.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Browse chapter 84 Search parent HS 842121 Request import report

Customs tariff summary

Country: Pakistan
HS / tariff code: 842121
Description: Machinery; for filtering or purifying water
Chapter: 84 —
Heading: 8421
Subheading: 842121
Indicative MFN HS6 average: 16.00% (2023 MFN average)
VAT / tax: Check local VAT and excise rules for the import destination.
Unit / basis: Not listed in this tariff line
Source / vintage: WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

16.00% (2023 MFN average)

Import permission

not assessed

Pakistan national customs-duty references — FY 2026–27

These eight-digit PCT codes share the prefix 842121. The FBR schedule reports the base customs duty (CD), separately from the historical WITS average above. Checked 2026-09-14; no line-level effective date is inferred.

CD is not the total import charge. Additional customs duty, regulatory duty, taxes, trade remedies, origin treatment and conditional concessions require separate checks.

Description excerpts are provided for navigation. Read the linked PDF page, headings and continuation text for the full product scope. A listed duty does not establish import permission.

Official FBR tariff Fifth Schedule: conditional concessions Import SROs and additional measures

Additional duties and conditional concessions — rules from July 2026

Reviewed 2026-09-15. SRO 1063/2026 (additional customs duty, ACD) and SRO 1064/2026 (regulatory duty, RD) take effect on 2026-07-01. The references below are separate from base CD. They do not calculate the amount due for your shipment.

Sales tax and advance income tax references

Checked 2026-09-22. These taxes require separate review of exemptions, schedules, importer status and valuation. A code mention is navigation only; no rate or eligibility is assigned.

Check ACD exemptions and import schemes first

Paragraph 3 of SRO 1063 lists exemptions for manufacturing or production machinery in chapters 84–85, chapter 99 imports, qualifying Fifth Schedule imports, baggage, temporary imports and specified schemes. Merely belonging to a chapter or finding a code in the Fifth Schedule does not establish eligibility.

The Fifth Schedule ACD exemption excludes Part I entries 30, 33 and 35, and Part III entries 102, 111, 116 (except xvi), 117 and 118. Imports under SROs 655/2006 and 656/2006 have a separate 2% rule; check the exemptions and vehicle provisions before applying it.

Vehicles require their assembly condition and engine capacity: paragraph 1(ii)(b)(ii) specifies 2% for certain CKD vehicles; paragraph 3(x) exempts specified CKD vehicles up to 1,000cc and CBU vehicles up to 850cc. Paragraph 3(xi) lists three exact PCT exemptions. Check the complete scheme conditions. ACD uses the customs value determined under sections 25 or 25A.

ACD exceptions and valuation — SRO 1063, page 2

Regulatory duty needs product and import details

The 687 numbered SRO 1064 table entries have been reviewed. Matched references below retain heading rules, product exclusions and value bands. A code may have several treatments. Unmatched printed codes require classification review; absence of a matched rule is not a confirmed zero. Its paragraphs 2–5 also cover conditional exemptions, home-appliance CKD/SKD kits, certain goods imported from Afghanistan and valuation of protected vehicles.

The Fifth Schedule RD exemption has different exceptions from ACD: Part I entries 22 and 23(v), and Part III entries 99, 100, 102, 116(iv), 116(xvi) and 146. Check each levy separately.

Full RD table — SRO 1064 RD exemptions and kit rule — page 29 Origin and valuation rules — page 30

RD exemptions also cover the qualifying regimes in paragraph 2: SRO 678/2004, chapter 99, temporary imports under SRO 492/2009, specified seamless-pipe manufacturing inputs, rubber apron and cots, eligible new-entrant vehicle imports and local auto-parts inputs. The complete conditions remain controlling.

Product-only entry 686: 20%. Plums (allocha); no PCT code is specified in this entry. The source says “respective headings”; no national code has been assigned automatically. Read entry 686

Product-only entry 687: PKR 2,400 per minute. Cinematographic film; no PCT code is specified in this entry. The source says “respective headings”; no national code has been assigned automatically. Read entry 687

Concessions depend on eligibility

Fifth Schedule entries can require a specified use, importer, certification, quota, date or other conditions. Read the Part notes, table description and conditions, including text continued on later pages. A code occurrence is a place to review, not an exemption decision. The page links are a partial navigation index; no match does not mean no concession or no RD.

Complete Fifth Schedule and conditions

84212100

- - For filtering or purifying water

Base CD in the schedule: 15%

Full product scope and CD — PDF page 217

Additional customs duty reference: No ACD amount assigned from the tariff slab alone. Import schemes and the exceptions must still be checked; this is not a confirmed zero.

Manufacturing or production machinery may qualify for the chapter 84–85 ACD exemption. The product use must be established.

SRO 1063 — clause 1(i)(c) and 3, page 1

No RD amount assigned to this national code. This is not a confirmed zero; check the full table and classification.

Sales tax and advance income tax — source references

Exact code mentions only, checked 2026-09-22. They do not establish applicability, exemption or a tax rate. Heading-based and product-only rules may also apply; consult the complete documents.

Sales Tax Act 1990 — consolidated through 30 June 2026: No exact code match — review the full document

Income Tax Ordinance 2001 — official consolidated reference: PDF page 723

Find regulatory duty and concession references for 84212100

Code mentions guide you to the documents. Review the full description, heading rules, exceptions and Part notes; no eligibility or total duty is inferred.

Regulatory duty: Check the full table, including heading rules

Conditional concessions: Fifth Schedule page 3 Fifth Schedule page 9 Fifth Schedule page 11 Fifth Schedule page 12 Fifth Schedule page 20 Fifth Schedule page 48

Import planning

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Details

HS Code: 842121
Chapter: 84 —
Heading: 8421
Subheading: 842121

Compare HS code 842121 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaSearch parent HS 842121 United Arab EmiratesSearch parent HS 842121 OmanSearch parent HS 842121 QatarSearch parent HS 842121 KuwaitSearch parent HS 842121 BahrainSearch parent HS 842121

Related HS Codes (Heading 8421)

HS Code	Description	Duty
842111	Centrifuges; cream separators	0.00% (2023 MFN average)WITS 2023 historical MFN average
842112	Centrifuges; clothes-dryers	20.00% (2023 MFN average)WITS 2023 historical MFN average
842119	Centrifuges; n.e.c. in heading no. 8421, including centrifugal dryers (but not clothes-dryers)	11.00% (2023 MFN average)WITS 2023 historical MFN average
842122	Machinery; for filtering or purifying beverages other than water	16.00% (2023 MFN average)WITS 2023 historical MFN average
842123	Machinery; filtering or purifying machinery, oil or petrol filters for internal combustion engines	35.00% (2023 MFN average)WITS 2023 historical MFN average
842129	Machinery; for filtering or purifying liquids, n.e.c. in item no. 8421.2	20.00% (2023 MFN average)WITS 2023 historical MFN average
842131	Machinery; intake air filters for internal combustion engines	35.00% (2023 MFN average)WITS 2023 historical MFN average
842132	Machinery; catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines	20.00% (2023 MFN average)WITS 2023 historical MFN average
842139	Machinery; for filtering or purifying gases, other than intake air filters, catalytic converters or particulate filters for internal combustion engines	11.83% (2023 MFN average)WITS 2023 historical MFN average
842191	Centrifuges; parts thereof, including parts for centrifugal dryers	10.00% (2023 MFN average)WITS 2023 historical MFN average
842199	Machinery; parts for filtering or purifying liquids or gases	10.00% (2023 MFN average)WITS 2023 historical MFN average

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.