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
12. Remote control for solar charge controller. 8543.7010 5
13. Wind Turbines. a). Rotor. b). Hub. c) Generator. d) Deep cycle battery. 8412.8090 8412.9090 8412.9090 8501.6490 8507.8000 0
14. Wind water pump 8413.8190 5
15. Geothermal energy equipments.
1). Geothermal Heat Pumps. 2). Geothermal Reversible Chillers. 3). Air handlers for indoor quality control equipments. 4). Hydronic heat pumps. 5). Slim Jim heat exchangers. 6). HDPE fusion tools. 7). Geothermal energy Installation tools and Equipment. 8) 8418.6100, 8418.6990 8418.6990 8415.8300 8418.6100 8419.5000 8515.8000 8419.8990 8479.6000 9032.1090 0
16. Any other item approved by the Alternative Energy Development Board (AEDB) and concurred to by the FBR. Respective headings 0
24 Following items for promotion of renewable energy technologies:-
1. LVD induction lamps 8539.3990 0 Nil
2. SMD, LEDs with or without ballast with fittings and fixtures. 9405.1090 0
3.Wind turbines including alternators and mast. 8502.3100 0
4. Solar torches. 8513.1040 0
5. Lanterns and related instruments. 8513.1090 0
6. PV module, with or 8541.4000 0
without, the related 8504.4090
components including 9032.8990