Imports of Plant, Machinery, Equipment and Apparatus

Imports 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:

  • 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;
  • except for S. No. 1(E), 15, 23 and 24 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 bonafide 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; and
  • 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.

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:

  • 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
  • use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, dairy and poultry industry;

HS Code Imports Machinery
SR # Description PCT Codes CD % Conditions
8

1. Machinery, equipment, materials, capital goods, specialized vehicles (4x4 non luxury) i.e. single or double cabin pickups, accessories, spares, chemicals and consumables meant for mine construction phase or extraction phase. Imports made for mine co

Respective Headings 5 -do-
9 Coal mining machinery, equipment, spares including vehicles for site use i.e. single or double cabin pickups for site use imported for Thar Coal Field. Respective Headings 0

(i)This concession shall be available to those Mining Companies or their authorized operators or contractors who hold permits, licences, leases and who enter into agreements with the Government of Pakistan or a Provincial Government.

(ii)The goo

10

1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through oil, gas, coal, wind and wave energy including under construction projects, which entered int

Respective Headings 5

(i)This concession shall also be available to primary contractors of the project upon fulfillment of the following conditions, namely:-

(a) the contractor shall submit a copy of the contract or agreement under which he intends to import the good

11

1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through gas, coal, hydel and oil including under construction projects.

2. Construction machin

Respective Headings 5 -do-
12

1. Machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of projects for power generation through nuclear and renewable energy sources like solar, wind, micro-hydel bio- energy, ocean, waste-

Respective Headings 0 -do-
13 1. Machinery and equipment meant for power transmission and grid stations including under construction projects. Explanation.- For the purpose of this concession “machinery and equipment” shall mean:-

(a) machinery and equipment operated by power of an

Respective Headings 5 -do-
14 Omitted.
15 Following machinery, equipment and other education and research related items imported by technical institutes, training institutes, research institutes, schools, colleges and universities:-

1) Quartz reactor tubes and holders designed for insertion in

7017.1010 0 Nil

2) Other dryers.

3) Filtering or purifying machinery and apparatus for water.

4) Other filtering or purifying machinery and apparatus for liquids.

5) Personal weighing machines, including baby scales; household scales.

6) Sc

8419.3900 8421.2100 8421.2900 8423.1000 8423.2000 8423.3000 8423.8100 8423.8200 8423.8900 8423.9000 0
12) Other weighing machine weights of all kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000 . 8423.9000 0
13) Networking equipments like routers, LAN bridges, hubs excluding switches and repeaters. 8517.6970 0
14) Other furnaces and ovens. 8514.3000 0
15) Electronic balances of a sensitivity of 5 cg or better, with or without weights. 9016.0010 0
16) Other balances of a sensitivity of 5 cg or better, with or without weights. 9016.0090 0
17) Thermostats of a kind used in refrigerators and air- conditioners. 9032.1010 0