Duty free import of new car of engine capacity not exceeding 1350cc by a Pakistani disable national.
27-Apr-10
2
809(I)/2009
Exemption of machinery and equipment, if imported by textile industrial units
19-Sep-09
3
41(I)/2009
Incentive Package for special industrial Zones/Economics
19-Jan-09
4
42(I)/2009
Incentive Package for the development of Pak-China Investment Zones
19-Jan-09
5
559(I)/2008
Exemption from Customs Duty and Sales Tax on Import of specified items for Manufacture of Specified Goods for AJ&K (Survey based).
11-Jun-08
6
412(I)/2008
Exemption to cooling towers, heat recovery steam generators and feed water pumps if imported by the New Independent Power Producers (IPPs)
30-Apr-08
7
1261(I)/2007
Free Trade Agreement with Malaysia
31-Dec-07
8
1151(I)/2007
Preferential Trade Agreement between Pakistan and Mauritius
26-Nov-07
9
1121 (I)/2007
Exemption from customs duty leviable on import of vehicle classifiable under PCT 8703 meant for transportation of person having bulletproofing and other security features.
17-Nov-07
10
492(I)/2007
Exemption for vehicle tracking systems
6-Sep-07
11
659(I)/2007
FTA With China
30-May-07
12
395(I)/2007
Exemption from customs duty on import of vehicles by war-disabled defense force personnel
Exemption of Customs duty on import of goods into Pakistan from SAARC countries under SAFTA agreement
29-Dec-06
15
894 (I)/2006
Exemption from customs duty on import from Iran under Pak-Iran PTA.
31-Aug-06
16
655 (I)/2006
Exemption of customs duty for vendors of Automotive sector.
22-Jun-06
17
656(I)/2006
Exemption of customs duty for OEMs of Automotive sector.
22-Jun-06
18
565 (I)/2006
Exemption from customs duty on import of raw materials, sub-components, components, sub-assemblies and assemblies, for manufacture of specified goods (Survey based).
6-May-06
19
567(I)/2006
Exemption from customs duty on import of specified goods (Non-Survey based).
6-May-06
20
575(I)/2006
Exemption From Customs Duty on machinery and equipment
6-May-06
21
570(I)/2005
Exemption from customs duty on imports from Sri Lanka.
6-Jun-05
22
577(I)/2005
Exemption from customs-duty, sales tax, withholding tax and capital value tax on old and used automotive vehicles.
6-Jun-05
23
678(I)/2004
Exemption from customs duty and sales tax to Exploration and production (E&P) companies on import of machinery, equipment , specialized vehicles/vessels and helicopter etc.
8-Jul-04
24
450(I)/2001
Customs Rules, 2001.
18-Jun-01
25
559(I)/2000
Exemption from payment of customs duties and sales tax on specified goods, if imported by British Airways.
8-Dec-00
26
554(I)/1998
Exemption from customs duty and sales tax on import of machinery for setting up a manufacturing unit or for the expansion, balancing, modernization and replacement (BMR) of existing units.
6-Dec-98
27
71(I)/1995
Exemption from customs duty on import of raw materials for manufacture of goods by such industries which commenced commercial operation up to 30.06.1999 in Special Industrial Zones
The re-rollable scrap having width not exceeding 1000 m
Annex III C: Goods on Specific Rate of Duty
HSH
HS Code
Description
HS Code
Description
14049020
Betel leaves
15151900
Others
15079000
other
15162020
Vegetable oils and their fractions
15111000
Crude oil
15171000
Margarine
15119010
Palm Stern
15179000
Others
15119020
RBD Palm oil
15180000
Animal or Veg fats
15119030
Palm olien
71069110
15119090
others
71069210
15131100
crude oil
71081210
15131900
others
85171210
Cellular Mobile phone
15132900
others
85171210
Cellular Mobile phone
Annex IV: Tax Expenditure under Sales Tax (Import)
S.No.
SRO
Description
Issue date
1
69(I)/2006
Sales tax at the rate of fifteen per cent
of the value on import of rapeseed, sunflower seed
and canola seed by solvent extracting industries
28.01.2006
2
313(I)/2006
Sales tax at the rate of seven per
cent of the value on import of soybean seed by solvent
extraction industries
31.03.2006
3
911(I)/2007
For the purpose of levy of sales tax on import and supply
of high speed diesel oil (HS Code 27.10), the Price Differential Clam (PDC) shall be excluded from the import value or value of supply
08.09.2007
4
542(I)/2008
Exemption from sales tax on the import or/ supply of cellular telephone sets (hand-held sets) to the extent that the effect of sales tax shall be two hundred and fifty rupees per such set
11.06.2008
5
117(I)/2011
Goods produced or manufactured in such areas, where the Sales Tax Act, 1990, is not applicable but are included in the Prime Minister's Fiscal Relief to Rehabilitate the Economic Life in Khyber Pakhtunkhwa, FATA and PATA shall be charged to fifty per cent of the rate leviable if supplied to a person in any area where the Sales Tax Act, 1990 is applicable
10.02.2011
6
180(I)/2011
Fifty percent of rate leviable of sales tax on supplies made of goods, other than cement, sugar, beverages and cigarettes, by the registered persons located in certain districts
05.03.2011
7
1125(I)/2011
Certain goods on which sales tax shall be exempt on the supply and import thereof, or charged zero rate; or the case may be at the rate of five percent subject to certain conditions
31.12.2011
8
77(I)/2004
Sugar purchased and exported by Trading Corporation of Pakistan (TCP), shall be charged to tax at the rate of zero percent subject to certain conditions
28.01.2004
9
433(I)/2005
Facility of zero rating to one hundred completely built manufactured by M/s Hinopak Motors Ltd., for supply to Ministry of Foreign Affairs
14.05.2005
10
646(I)/2005
Zero % rate of sales tax on supply of Hydrogen, Nitrogen & Helium to M/s Pakistan PTA Limited
30.06.2005
11
863(I)/2007
Zero % of sales tax on raw materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of certain goods
24.08.2007
12
549(I)/2008
Zero % rate of sales tax on certain goods, subject to certain conditions and restrictions
11.06.2008
13
423(I)/2009
Zero percent rate of sales tax on all products, services and equipment for the of Kararo-Wadh section of National highway N-25, supplied to M/s TAISEI Corporation, Islamabad
28.05.2009
14
769(I)/2009
Zero % rate of sales tax on import and supply of polyethylene and polypropylene
