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
invertors, charge controllers and batteries 8507.0000
25 Plant, machinery, equipment and specific items used in production of bio-diesel. Respective headings 0 The Alternative Energy Development Board (AEDB), Islamabad shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The goods shall not be sold or otherwise disposed of within a period of
26 Plant, machinery and equipment imported for setting up fruit processing and preservation units in Gilgit-Baltistan, Balochistan and Malakand Division. Respective headings 0 The plant, machinery and equipment released under the said serial number shall not be used in any other area which is not eligible for the said concession. In case of violation, duty and taxes shall be recovered beside initiation of penal action under the
27 Plant, machinery and equipment imported during the period commencing on the 1st July, 2014 and ending on the 30th June, 2019 for setting up Industries in FATA. Respective headings 0 The plant, machinery and equipment under the said serial number shall be released on certification from Additional Chief Secretary, FATA that the goods are bonafide project requirement of the Unit as per Annex-B. The goods shall not be sold or otherwise d
28 Following specialized vehicles imported by the Construction Companies:- This concession shall be available to specialized vehicles imported by Construction Companies registered with Security and Exchange Commission of Pakistan (SECP) and Pakistan Engineering Council.
1.Dumpers designed for off highway use. 8704.1090 20
2. Super swinger truck conveyors. 8705.9000 20
3. Mobile canal lining equipment. 8705.9000 20
4. Transit mixers. 8705.4000 20
5. Concrete placing trucks. 8705.9000 20
6. Crane lorries. 8705.1000 20
29 Plant, machinery and production line equipment used for the manufacturing of mobile phones. Respective headings 0 This exemption is available to local manufacturers of mobile phones duly certified by Pakistan Telecommunication Authority.
1 Fresh and Dry Fruits from Afghanistan 08.00 10 Of Afghanistan origin and imported from Afghanistan
2 Wheat 10.01 0 Nil
3 Cane Sugar 1701.1390 1701.1400 0 If imported private sector