Imports by Charitable

For the purpose of sub-chapter III the expression:

  1. “Charitable Institution” and “Charitable non-profit making institution” means an institution approved for the purpose of section 2 (36C) of the Income Tax Ordinance, 2001
  2. “Gifts or Donations” include goods other than vehicles of chapter 87 of the First Schedule to the said Act, donated by the donors residing abroad. However, ambulances received as gift or donation from abroad shall be eligible for the benefit provided that the same are imported as per Serial No. 116 of Customs General Order No.12 of 2002, dated the 15th June, 2002; and
  3. “Competent Authority” means:
    1. In case of educational and research institutions falling in the jurisdiction of the Federal Government, the Ministry of Education or Ministry of Science & Technology or any other relevant Ministry of the Federal Government;
    2. In case of an institution falling within the jurisdiction of a Provincial Government, the Director of Education or Technical Education or Public Institution or any other relevant authority of the Provincial Government; and
    3. In case of a university recognized by the University Grants Commission, the Registrar of the University.

HS Code Imports Charitable
PCT Codes Description CD % ST
9932 Heing, zeera and other medicnal herbs, if imported temporarily into Pakistan from Afghanistan with a view to subsequent exportation. 0 17
9933 Omitted.
9934 Omitted.
9935 Omitted.
9936 Omitted.
9937 Folowing items relating to disabled persons:-

(1) Wheel chairs.

(2) Artificial human parts.

(3) Hearing aids (all types and kinds)

(4) Hearing assessment equipment:

(i) audio meters

(ii) tympanometer

(iii) ABR<

0 0
9938 Following cardiology/cardiac surgery, Neurovascular, Electrophysiology, Endosurgery, Endoscopy, Oncology, Urology, Gynaecology disposables and other equipment:-


1. Coronary Artery Stents.

2. Drugs Eluting Coronary

0 0
9939 Diagnostic kits for HIV and Hepatitis 0 0
9940 Omitted.
9941 Following goods donated to municipal authorities including development authorities subject to the condition that the goods shall not be sold or otherwise disposed off within a period 10 years of imports without prior approval of the CBR and payment of cus 0 0
9942 Omitted.