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
4 Beet Sugar 1701.12 0 If imported private sector
5 White crystalline cane sugar 1701.99 0 Nil
6 White crystalline beet sugar 1701.99 0 Nil
7 Growth promoter premix 2309.90 10 Nil
8 Vitamin premix 2309.90 10 Nil
9 Choline Chloride 2309.90 10 Nil
10 Mineral premix 2309.90 10 Nil
11 Cattle Feed Premix 2309.90 10 This facility shall be available for dairy sector, subject to certification by the Ministry of Livestock and Dairy Development.
12 Vitamin B12 (feed grade) 2309.91 10 Nil
13 Vitamin H2 (feed grade) 2309.91 10 Nil
14 Fish Feed 2309.91 10 Nil
15 Poultry feed preparation (coccidiostats) 2309.91 10 Nil
16 Calf Milk Replacer(CMR)(color dyed) 2309.91 10 This facility shall be available for dairy sector, subject to certification by the Ministry of Livestock and Dairy Development.
17 Phosphoric acid 2809.20 0 If imported by the Phosphatic Fertilizer Industry, notified by the Ministry of Industries.
18 Para xylene, Acetic acid 2902.4300 2915.2100 0 If imported by M/s. Lotte Chemical Pakistan Ltd