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
3) Heat exchange unit. 8421.2200 5
4) Machinery used for filtering and refining of pulps/juices. 8419.8990 & other 5
5) Complete Rice Par Boiling Plant. Respective headings 5
(J) Horticulture and Floriculture If used for agriculture sector.
1) Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 8441.3000 5
2) PU panels (Insulation). 8502.1120 8502.1130 8418.6920 5
3) Generator sets 10 to 25 KVA. 8502.1130
4) Refrigerating machines with engine fitted on common base for refrigerated containers. 8418.6920
5) Other refrigerating or freezing chests, cabinets. 8418.5000
6) Tubes, pipes and hollow profiles of iron and steel. 7304.3100
7) Hand tools. 7304.3900
(K) Fish or shrimp farming and seafood processing machinery and equipment. Respective headings 8502.1120 8502.1130 8418.6920 8418.5000 7304.3100 7304.3900 Respective Headings 5555555 If used for agriculture sector.
(1) Compressor 8414.8090 5
(2) Generator 8502.1130 5
8502.1190 5