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
34 Filament tow of other polymers 5501.90 6.5 Nil
35 Artificial filament tow 5502.01 6.5 Nil
36 Of polyesters not exceeding 2.22 decitex 5503.20 6 Nil
37 Of other polyester 5503.21 6 Nil
38 Acrylic or modacrylic 5503.30 6.5 Nil
39 Of polypropylene 5503.40 6.5 Nil
40 Other synthetic staple fibre 5503.90 6.5 Nil
41 Of synthetic fibers 5505.10 6.5 Nil
42 Of artificial fibers 5505.20 6.5 Nil
43 Of polyesters 5506.20 6.5 Nil
44 Acrylic or modacrylic 5506.30 6.5 Nil
45 Other synthetic staple fibre 5506.90 6.5 Nil
46 Silver 71.06 0 Nil
47 Gold 71.08 0 Nil
48 Defence stores, excluding those of the National Logistic Cell 93.00 & Respective headings 15 If Imported by the Federal Government for the use of Defence Services whether the goods have been imported against foreign exchange allocation or otherwise.