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TABLE – 1 (IMPORTS OR SUPPLIES)

Serial Description Heading Nos. of the First

No Schedule to the Customs Act,
1969(IV of 1969)
137 Paper weighing 60 g/m2 for printing of Holy Quran imported by 4802.5510
Federal or Provincial Governments and Nashiran-e- Quran as per
quota determined by IOCO
138 Fish Feed Respective heading
139 Fans for dairy farms 8414.5990
140 Bovine semen 0511.1000
141 Preparations for making animal feed 2309.9000
142 Promotional and advertising material including technical literature, 9920(3)
pamphlets, brochures and other give-aways of no commercial
value, distributed free of cost by the exhibitors
143 (i) Hearing aids (all types and kinds) 9937
(ii) Hearing assessment equipment;
(a) Audiometers
(b) Tympanometer
(c) ABR
(d) Oto Acoustic Omission
144 Liquefied Natural Gas imported by fertilizer manufacturers for 2711.1100
use as feed stock
145 Plant, machinery, equipment including dumpers and special purpose Respective heading
motor vehicles, if not manufactured locally, imported by M/s China
State Construction Engineering Corporation Limited (M/s CSCECL)
for the construction of Karachi – Peshawar Motorway (Sukkur –
Multan Section) and M/s China Communication Construction
Company (M/s CCCC) for the construction of Karakorum Highway
(KKH) Phase-II (Thakot – Havellian Section) subject to the
following conditions:
(i) that the exemption under this Notification serial number
shall only be available to contractors named above;
(ii) that the equipment and construction machinery imported
under this Notification serial number shall only be used
for the construction of the respective allocated projects;
(iii) that the importer shall furnish an indemnity bond, in the
prescribed manner and format as set out in Annex-A, at
the time of import to the extent of customs-duties sales
tax exempted under this Notification serial number on
consignment to consignment basis;

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(iv) that the Ministry of Communications shall certify in the

prescribed manner and format as set out in Annex-B that
the imported equipment and construction machinery are
bonafide requirement for construction of Sukkur – Multan
Section (392.0 km) of Karachi –Peshawar Motorway or for
the construction of Karakorum Highway(KKH) Phase-II –
Thakot to Havellian Section (118.057 km) as the case may
be;
(v) for the clearance of imported goods through Pakistan
Customs Computerized System the authorized officer of
the Ministry shall furnish all relevant information, as set
out in Annex- B, online against a specific user ID and
password obtained under section 155D of the Customs
Act, 1969 (IV of 1969). In 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;
(vi) that the equipment and construction machinery, imported
under this Notification serial number, shall not be re-
exported, sold or otherwise disposed of without prior
approval of the FBR. In case goods are sold or otherwise
disposed of with prior approval of FBR the same shall be
subject to payment of duties as may be prescribed by the
FBR;
(vii) in case the equipment and construction machinery,
imported under this Notification serial number, is sold or
otherwise disposed of without prior approval of the FBR in
terms of para (vi) above, the same shall be subject to
payment of statutory rates of customs duties as were
applicable at the time of import;
(viii) notwithstanding the condition at para (vi) and (vii) above,
equipment and construction machinery, imported under
this Notification serial number, may be surrendered at
any time to the Collector of Customs having jurisdiction,
without payment of any customs-duties sales tax, for
further disposal as may be prescribed by the FBR;

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(ix) the indemnity bond submitted in terms of para (iii) above

by the importer shall be discharged on the fulfillment of
conditions stipulated at para (vi) or (vii) or (viii) above, as
the case may be; and
(x) that violation of any of the above mentioned conditions
shall render the goods liable to payable payment of
statutory rate of customs-duties sales tax leviable on the
date of clearance of goods in addition to any other penal
action under relevant
Provisions of the law.
146 Equipment, whether or not locally manufactured, imported by M/s Respective heading
China Railway Corporation to be furnished and installed in Lahore
Orange Line Metro Train Project subject to the following
conditions:
(a) that the equipment imported under this Notification serial
number shall only be used in the aforesaid Project;
(b) that the importer shall furnish an indemnity bond, in the
prescribed manner and format as set out in Annex-C to
this Notification serial number, at the time of import to
the extent of sales tax exempted under this Notification
serial number on consignment to consignment basis;
(c) that the Punjab Mass Transit Authority, established under
the Punjab Mass Transit Authority Act, 2015 (ACT
XXXIII of 2015), hereinafter referred as the Regulatory
Authority, shall certify in the prescribed manner and
format as set out in Annex-D to this Notification serial
number that the imported equipment is bona fide
requirement of the Project under the Contract No. PMA-
CRNORINCO-OL, dated 20.04.2015, hereafter referred
as the contract, signed between the Regulatory Authority
and CR-NORINCO;
(d) in the event a dispute arises whether any item is entitled
to exemption under this Notification serial number, the
item shall be immediately released by the Customs
Department against a corporate guarantee, valid for a
period of six months, submitted by the importer. A
certificate from the Regulatory Authority duly verified by
the Transport and Communication Section of the Ministry
of Planning, Development and Reform, that the item is
covered under this Notification serial number shall be
given due consideration by the Customs Department
towards finally resolving the dispute. Disputes regarding
the local manufacturing only shall be resolved through the
Engineering Development Board of the Federal

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Government;

(e) for the clearance of imported equipment through Pakistan

Customs Computerized System the authorized officer of
the Regulatory Authority shall furnish all relevant
information, as set out in Annex-D to this Notification
serial number, online against a specific user ID and
password obtained under section 155D of the Customs
Act, 1969 (IV of 1969). In 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;

(f) that the equipment, imported under this Notification

serial number, shall not be re-exported, sold or otherwise
disposed of without prior approval of the Federal Board of
Revenue (FBR). In case goods are sold or otherwise
disposed of with prior approval of FBR the same shall be
subject to payment of sales tax as may be prescribed by
the FBR;.

(g) in case the equipment, imported under this Notification

serial number, is sold or otherwise disposed of without
prior approval of the FBR in terms of condition (f), the
same shall be subject to payment of statutory rates of
sales tax as were applicable at the time of import;

(h) notwithstanding the condition (f) and (g), equipment

imported under this Notification serial number may be
surrendered at any time to the Collector of Customs
having jurisdiction, without payment of any sales tax, for
further disposal as may be prescribed by the FBR;

(i) the indemnity bond submitted in terms of condition (b)

above shall stand discharged on submission of a
certificate from the Regulatory Authority to the effect
that the equipment has been installed or consumed in the
said Project. In case the equipment is not consumed or
installed in the project the indemnity bond shall be

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discharged on fulfillment of conditions stipulated at (f) or

(g) or (h), as the case may be; and

(j) that violation of any of the above conditions shall render

the goods liable to payment of statutory rate of sales tax
leviable on the date of clearance of goods in addition to
any other penal action under relevant provisions of the law.

Explanation. For the purpose of this provision, “equipment” shall

mean machinery, apparatus, materials and all things to be provided
under the contract for incorporation in the works relating to
Lahore Orange Line Metro Train Project
147 Goods supplied to German Development Agency (Deutsche Respective heading
Gesellschaft für Internationale Zusammenarbeit) GIZ
148 Imported construction materials and goods imported by M/s China Respective heading
State Construction Engineering Corporation Limited (M/s
CSCECL), whether or not locally manufactured, for construction
of Karachi-Peshawar Motorway (Sukkur-Multan Section) subject
to fulfilment of same conditions, limitations and restrictions as
are specified under S. No. 145 of this table, provided that total
incidence of exemptions of all duties and taxes in respect of
construction materials and goods imported for the project shall
not exceed ten thousand eight hundred ninety-eight million rupees
including the benefit of exemption from duties and taxes availed
before 30th June, 2018 under the provisions of the Sales Tax Act,
1990, the Customs Act, 1969, the Federal Excise Act, 2005 and
the Income Tax Ordinance, 2018 and Notifications issued
thereunder.
149 Micro feeder equipment 8437.8000

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Annex –A
[See condition 145(iii)]
INDEMNITY BOND

(On appropriately stamped non-judicial paper)

THIS DEED OF INDEMNITY is made on the ____________ date of ______________

BETWEEN Messrs _____________________ having registered office at
____________________ (hereinafter called “the importers” which means and includes
their successors, administrators, executors and assignees) of the one part, AND the
President of Pakistan through the Collector of Customs __________________
(hereinafter called the “Collector of Customs”), of the other part.

WHEREAS the Federal Government, by its decision contained in Notification No. S.R.O
_____ dated the ______ serial number 145 or serial number 148 of this table, as the
case may be and subject to the conditions given in the said Notification serial number 145
or serial number 148 of this table, as the case may be, has been pleased to direct that
such equipment and construction machinery, as are not manufactured locally, shall be
exempt from the whole of customs-duties sales tax leviable thereon, in accordance with
the said Notification serial number 145 or serial number 148 of this table, as the case
may be, if imported for :-

(i) construction of Sukkur-Multan Section (392.0 km) of Karachi – Peshawar Motorway

or
(ii) for the construction of Karakorum Highway (KKH) Phase-II- Thakot to Havellian
Section (118.057 km).

AND WHEREAS M/S ._______________ having registered office at _________

(hereinafter called the importers) have imported the equipment and/or construction
machinery mentioned in the said Notification serial number 145 or serial number 148 of
this table, as the case may be for purpose of construction of above mentioned project(s)
in accordance with the conditions given in the said Notification serial number 145 or
serial number 148 of this table, as the case may be;

NOW, THEREFORE, in consideration of the release of the equipment and/or construction

machinery without recovery of leviable duties, the importers bind themselves to pay on
demand to the Government of Pakistan the sum of Rs. _____________ being the

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customs-duties sales tax and charges leviable on the machinery, if the importers fail the
fulfill the condition (vi) or (vii) or (viii) of the said Notification serial number 145 or
serial number 148 of this table, as the case may be as the case may be.

The importers further agree and bind themselves that the amount covered by this Bond
shall be recovered as arrears of customs-duties sales tax under section 202 of the
Customs Act,1969 . This Bond shall become void when the Collector of Customs is
satisfied that the importers have fulfilled all the conditions of the said Notification
serial number 145 or serial number 148 of this table, as the case may be.

Signed by importers on this ______________ day of _____________201_.

Managing Director
(Name and permanent address)
Collector of Customs
(On behalf of President)

Witness ___________________________________________
(Signature, name, designation and full address)

Witness ___________________________________________
(Signature, name, designation and full address)

Note: The bond shall be written on appropriate non-judicial stamp paper and shall be
witnessed by a Government servant in BPS 17 or above, an Oath Commissioner, a Notary
Public or a Schedule Bank.

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Annex-B
[See condition 145(iv) & (v)]

NTN or FTN Importer Approval No.

(l) (ll)

Description Quantity / L/C No. or IGM No. Remarks, if

and UOM bank Date & any.
specification contract No. Index No.
and B/L.
(1) (2) (3) (4) (6)

CERTIFICATE BY THE AUTHORIZED OFFICER OF REGULATORY AUTHORITY: It is

hereby certified that the description, quantity and other details mentioned above are
true and correct. Goods imported are in commensuration with the project requirement
and are bonafide requirement of the project. It is further certified that the above items
shall be used for any other purpose except for the project.

Signature ____________________________
Name & Designation ____________________________
Official Stamp: ____________________________
Date: ____________________________

Note: For the purpose of this notification serial number 145, the expression “not
manufactured locally” shall means the goods which are not listed in the
locally manufactured items in the Customs General Order issued by the
Federal Board of Revenue from time to time.

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Annex-C
[See condition 146(b)]

INDEMNITY BOND
(On appropriately stamp non-judicial paper attested by a Government Servant in
SPS 17 or above, an Oath Commissioner, a Notary Public or an officer of a
Schedule Bank).

THIS DEED OF INDEMNITY is made on the _________ date

of__________BETWEEN Messrs___________ having registered office at
_________ (hereinafter called "the importers" which means and includes their
successors, administrators, executors and assignees) of the one part, AND the
President of the Islamic Republic of Pakistan through the Collector of Customs
_________ (hereinafter called the "Collector of Customs"), of the other part.

WHEREAS the Federal Government, by its decision contained in Notification No.

S.R.O._____ dated the ______ serial number 146 and subject to the conditions
given in the said Notification serial number 146, has been pleased to direct that
such equipment shall be exempt from the whole of customs-duties leviable thereon,
in accordance with the said Notification serial number 146, if imported for Lahore
Orange Line Metro Train Project.

AND WHEREAS M/S.____________, the importers have imported the equipment

mentioned in the said Notification serial number 146 for the above mentioned
project in accordance with the conditions given in the said Notification; NOW,
THEREFORE, in consideration of the release of the equipment without recovery of
leviable duties, the importers bind themselves to pay on demand to the Government
of Pakistan the sum of Rs. __________ being the customs duties and charges
leviable on the equipment, if the importers fail to fulfil the condition (f) or (g) or
(h) of the said Notification serial number 146, as the case may be.

The importers further agree and bind themselves that the amount covered by this
Indemnity Bond shall be recovered as arrears of customs duties under section 202
of the Customs Act, 1969. This Bond shall stand revoked automatically when the
Collector of Customs is satisfied that the importers have fulfilled all the
conditions of the said Notification serial number 146.

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Signed by importers on this ______________ day of _________________201_.

Managing Director or person next in hierarchy duly authorized by MD

(Name and permanent address)
Collector of Customs
(On behalf of President)

Witness (1) ___________________________________________________

(signature, name, designation and full address)

Witness (2) ___________________________________________________

(signature, name, designation and full address)

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Annex-D
[See condition 146 (c) & (e)]
NTN or FTN of Importer Approval No
Details of equipment (to be filled by the authorized officer of the Regulatory
Authority) to be imported
Description and Quantity / L/C No. or IGM No. Date Remarks if
specifications. UOM bank contract & Index No. any.
No. and B/L.
(1) (2) (3) (4) (6)

CERTIFICATE BY THE AUTHORIZED OFFICER OF REGULATORY AUTHORITY:

It is hereby certified that the description, quantity and other details mentioned
above are true and correct. Goods imported are in commensuration with the
project requirements and are bona fide requirement of the Project under the
Contract. It is further certified that the above items shall not be used for any
other purpose except for the Project.

Signature ____________________
Name and Designation ____________________
Official Stamp: ____________________
Date: ____________________

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TABLE – 2 (Local Supplies only)

Serial Description Heading Nos. of the First

No Schedule to the Customs Act,
1969(IV of 1969)
23 Match boxes Respective heading

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TABLE – 3 (IMPORTS OR SUPPLIES)

Serial Description Heading Nos. of the First
No Schedule to the Customs Act,
1969(IV of 1969)
The plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure
below, falling under the HS Codes specified in column (3) of that Annexure, shall be exempt from the whole of
sales tax, subject to the following conditions, besides the conditions specified in column (4) of the Annexure,
namely:-

ANNEXURE
S.No Description PCT Conditions
heading
(1) (2) (3) (4)
17 Machinery, equipment, raw materials, Respective NIL
components and other capital goods for use in heading
building, fittings, repairing or refitting of
ships, boats or floating structures imported
by Karachi Shipyard and Engineering Works
Limited.
18 The following parts for assembling and If imported by manufacturers and
manufacturing of personal computers and assemblers of computers and
laptops: laptops, registered with and
i. Bare PCBs 8534.0000 certified by Engineering
ii. Power Amplifier. 8542.3300 Development Board in accordance
iii. Microprocessor/Controllers 85.42 with quota determined by IOCO
iv. Equipment for SMT Manufacturing 8486.2000
v. Laptop batteries 8506.5000
vi. Adopters 8504.4020
vii. Cooling fans 8414.5190
viii. Heat sink 7616.9920
ix. Hard Disk SSD 8471.7020
x. RAM/ROMS 8471.7060 and 8471.7090

85.42
xi. System on Chip/FPGA-IC
8528.7211
xii. LCD / LED Screen
8534.0000
xiii. Motherboards
84.73
xiv. power supply
8471.7040
xv. Optical Drives
8536.2090
xvi. External Ports
8517.6990
xvii. Network cards
8471.5000
xviii. Graphic cards
8517.6970
xix. wireless cards
8518.3000
xx. micro phone
8471.6020
xxi. Track pad

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19 Plant and machinery, except the items listed 9917(2) NIL ; and
under Chapter 87 of the Pakistan Customs
Tariff, imported for setting up of a Special
Economic Zone (SEZ) by zone developers and
for installation in that zone by zone
enterprises, on one time basis as prescribed
in the SEZ Act, 2012 and rules thereunder
subject to such condition, limitations and
restriction as a Federal Board of Revenue
may impose from time to time.

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