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1
A
BILL
to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2023, and to amend certain laws
WHEREAS, it is expedient to make provisions to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2023, and to amend certain laws for the purposes hereinafter appearing;
It is hereby enacted as follows: –
1. Short title and commencement. ─ (1) This Bill shall be called the Finance Bill,
2023.
(2) It shall, unless specified otherwise, come into force on the first day of
July, 2023.
2. Amendment of the Petroleum Products (Petroleum Levy) Ordinance, 1961
(XXV of 1961). – In the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV
of 1961), in section 7, for the expression “Except for the Fifth Schedule, the”, the word
“The” shall be substituted.
3. Amendments of the Customs Act, 1969 (IV of 1969).- In the Customs Act,
1969 (IV of 1969), the following further amendments shall be made, namely:-
(1) in section 2, in clause (s), after the word “goods”, occurring for the first
time, the expression “, anywhere within the territorial jurisdiction of Pakistan”,
shall be inserted;
(2) in section 3C, for the expression “ Pakistan Customs Academy (PCA)”,
occurring wherever, the expression “Customs Academy of Pakistan (CAP)”
shall be substituted;
2
(3) in section 7, after the expression “(BMP)”, the expression “, Provincial
Levies, Khasadar Force” shall be inserted;
(4) in section 19,-
(a) in sub-section (1), after the word “Pakistan,” occurring for the first
time, the expression “, or to implement an agreement of the
Government of Pakistan with any entity” shall be inserted; and
(b) in sub-section (5), in the second proviso, for the figure “2023”, the
figure “2024” shall be substituted;
(5) in section 25A, in sub-section (1), in the proviso, for the expression
“incorporate values from”, the expression “consult prices of goods available in”
shall be substituted;
(6) in section 79, in sub-section (1), after the second proviso, for the full stop
at the end, a colon shall be substituted and thereafter the following new proviso
shall be added, namely:-
“Provided further also that in case of land customs station at
border, the owner of any imported goods shall file Goods Declaration
(GD) for home consumption or warehousing or transshipment or any
other approved purpose, within three days of arrival of goods at the
border Customs station.”;
(7) in section 98, in sub-section (1), for the words “one month” occurring for
the first time, the words “three months” shall be substituted;
(8) in section 139, in sub-section (1), after the word “crew”, the expression
“or a representative on behalf of a group of passengers” shall be inserted.
(9) in section 156, in sub-section (1), in the Table,-
(a) against S. No.1,-
3
(i) sub-serial number (ii) shall be omitted; and
(ii) for sub-serial number (iii), the following shall be
substituted, namely:-
“(iii) If any person fails to
attach or electronically
upload mandatory
documents required
under section 79 or 131
of the Customs Act,
1969-,
Such person
shall be liable to a
penalty not
exceeding
Rs.50,000/-.
General”;
(b) against S. No. 8, in sub-serial number (i), in clause (b), clause (c),
clause (d) and clause (e), in column (2) after the word “times”, the
words “but not less than” shall be inserted;
(c) against S. No. 9, in column (2), after the word “times”, the words
“but not less than” shall be inserted;
(d) against S. No. 89, in sub-serial number (i), in column (2), after the
word “times” occurring for second time, the words “but not less
than” shall be inserted;
(e) against S. No 90, in column (2), after the word “times”, the words
“but not less than” shall be inserted;
(10) in section 179, in sub-section (2), for the full stop at the end, a colon shall
be substituted and thereafter the following proviso shall be added, namely:-
“Provided that the respondent may opt for adjudication through
the customs computerized system for such goods or offences as notified
by the Board.”;
4
(11) in section 182, in the proviso, after the word “vehicles” the expression “,
conveyance and any other equipment” shall be inserted;
(12) in section 185D, after sub-section (2), the following new sub-section shall
be added, namely:-
“(3) The Board may at any stage of investigation direct transfer
of investigation of criminal case from one field formation to other
formation.”;
(13) in section 194A, in sub-section (1), in clause (f), for the full stop at the
end, a semi-colon and the word “and” shall be substituted and thereafter the
following new clause shall be added, namely:-
“(g) an appellate order or a quasi-judicial order passed by the Chief
Collector of Customs under provisions of this Act and the rules
made thereunder provided that such appeal shall be heard by a
special bench consisting of one technical member and one
judicial member.”;
(14) in section 208, in sub-section (2), in the proviso, for the full stop at the
end, a colon shall be substituted and thereafter the following new proviso shall
be added, namely:-
“Provided further that the Board may make rules regarding
eligibility of a person for self-filing of goods declaration as provided under
sub-section (2) read with section 155C of this Act.”;
(15) in section 212B, in sub-section (2), in clause (ii), after semi-colon, the
word “or” shall be added and thereafter clause (iii) shall be omitted;
(16) the amendments set out in the First Schedule to this Act shall be made
in the First Schedule to the Customs Act, 1969 (IV of 1969);and
5
(17) in the Fifth Schedule, –
(A) in Part-I, in column (1), –
(i) in S. No. 21, –
(a) after sub-serial 7(a), the following new sub-serial
number in column (2) and the entries relating
thereto in columns (3), (4) and (5) shall be added,
namely: –
“7(aa). Raw materials
for the
manufacture of
PV Modules
0%
If imported by
the local
assemblers/
manufacturers
registered
under the
Sales Tax Act,
1990, of PV
Modules
subject to
quota
determination
by the Input
Output Coefficient
Organization
(IOCO).”;
(i). Silicon Adhesive/
Sealant.
(ii). MC4 Connectors.
(iii). Back sheet film.
(iv). Packing boxes/
modules.
(v). Corner block.
(vi). Polyethylene
compound.
(vii).Tinned ingot.
3506.9990
8536.9090
3920.9900
4819.1000
4819.5000
7610.9000
3901.9000
8001.0000
6
(b) against sub-serial 7(b), in column (5), the following shall be
inserted, namely: –
“If imported by the local assemblers/ manufacturers of PV
Modules registered under the Sales Tax Act, 1990 subject
to quota determination by the Input Output Co-efficient
Organization (IOCO).”; and
(c) after sub-serial 7(b), as amended above the following new
sub-serial numbers in column (2) and the entries relating
thereto in columns (3), (4) and (5) shall be added, namely:
“(c) Parts of Solar
Inverters
0% If imported by
the local
assemblers/
manufacturers
of Solar
Inverters
registered
under the
Sales Tax Act,
1990, subject
to quota
determination
by the Input
Output Coefficient
(i). Control board 8504.9090
(ii). Power board 8534.0000
(iii).Charge
controller
board A/C
9032.8990
(iv).Charge
controller
board PV
9032.8990
(v). DCDC board 8504.9090
(vi). LCD Display 8531.2000
(vii).Display board 8504.9090
(viii). AC input &
output
terminal
8504.9090
7
(ix). Battery input
terminals
8504.9090 Organization
(IOCO).
(x). PV terminals 8504.9090
(xi).Casings
(Plastic or
Steel)
8504.9090
(xii). Circuit Board
(CB) for
inverters
8534.0000
(xiii).Stuffed
PCBs for
inverters
Respective
headings
(d) Parts of
Lithium
Batteries
0% If imported by
the local
assemblers/
manufacturers
of Lithium
Batteries
registered
under the
Sales Tax Act,
1990, subject
to quota
determination
by the Input
(i). Cells 8507.9000
(ii).Copper Bar
(Cell to Cell
Connection)
7407.1010
(iii). BMS (level 1)
Electronic
Card
8507.9000
(iv). Casing 8507.9000
(v). Harness Set
(Cells
8544.4290
8
Monitoring
Wires with
tags)
Output Coefficient
Organization
(vi).Output (IOCO).
Terminal with
screws
8536.9090
(vii).Power
Cables
(Battery
Internal)
8544.4290
(viii). DC Fan 8414.5990
(ix). DC Breaker 8536.2010
(x).Packing
Screws
7318.1590
(xi).Terminal
Covers
3926.9099
(xii). Acrelic Sheet
(Short Circuit
Safety Sheet)
3921.9090
(xiii).Other
Accessories
(Temp
Sensors,
connectors,
assembly
8536.9090
,
9031.8000
8507.9000
9
(d) after sub-serial 8, the following new sub-serial numbers in
column (2) and the entries relating thereto in columns (3),
(4) and (5) shall be added, namely: –
items,
Handles).
“8a. Following
machinery and
equipment imported
by manufacturing
units of Solar Panels,
Solar Inverters &
Solar Batteries:-
0% 1. Ministry of
Industries
and
Production,
shall certify
in the
prescribed
manner and
format as
per Annex-B
that the
imported
goods are
bona fide
project
requirement.
The
authorized
1. Solar PV Modules
Panels
manufacturing
machinery and
equipment.
(i).Sun Simulator 9031.8000
(ii). Glass Lifter 8428.9090
(iii).Tabber Stringer 8515.1900
(iv).Hi-Speed Layup
Station with
ROBOT
8479.5000
10
(v).Motorized Visual
Inspection
9031.8000 officer of the
Ministry shall
furnish all
relevant
information
online to
Pakistan
Customs
Computerize
d System
against a
specific user
ID and
password
obtained
under
section
155D of the
Customs
Act, 1969.
2. The goods
shall not be
sold or
otherwise
disposed of
(vi).Buffer before
Bussing
8479.8990
(vii). Multi-station for
Bussing
8479.8990
(viii).Centering
Conveyor with
Visual Inspection
8479.8990
(ix).Fully Automatic or
Semi-automatic
Laminator with
Centering,
Loading &
Unloading
8479.8990
(x).Automatic Inline
Framing Machine
8479.8990
(xi).Automatic Silicon
Dispenser
8479.8990
(xii).Direction
Changer with 90
Degree Rotator
8479.8990
(xiii).Centering
Conveyor for Sun
Simulator
8479.8990
11
(xiv).Hi-Pot Test
Equipment
9031.8000 without prior
approval of
the FBR and
payment of
customs
duties and
taxes
leviable as
prescribed
by FBR.
3. Condition
(iv) of the
preamble.
(xv).Electroluminesce
nce (EL) Tester
9031.8000
(xvi).Motorized
Conveyor
8428.3990
(xvii).EVA/Black
sheet Cutting
Machine
8441.1000
(xviii).Ribbon Cutting
&Bending
Machine
8461.9000
(xix).Lab Test
Equipment
9031.8000
(xx).Conveyer Belt 8428.3990
(xxi).Laser cutting
machine for cell
8456.1190
(xxii).Cell sorting
machine &
testers
9031.8000
2. Lithium ion
batteries
manufacturing
machinery and
equipment.
12
(i).Weighting kettles 8423.9000
(ii).Weighting and
conveying
systems
8428.3990
(iii). Storage tanks 7310.1000
(iv). Glue port 8419.8990
(v).Transfer tanks 7310.1000
(vi). Feeder 8479.8990
(vii). High speed spiral
mixer
8479.8290
(viii).Booster pumps 8413.7090
(ix).Magnetic filters 8421.3990
(x).High speed
homogenizer
8479.8290
(xi).Auxiliary
equipment and
DCS central
control system
components
9032.8990
(xii).Pole piece
cathode machine
8462.4900
(xiii).Polo piece rolling
machine
8462.3900
(xiv). CNC nibbling
machine
8462.4200
13
(xv). CNC bending
machine
8462.2600
(xvi). Sport welding
plant
8515.8000
(xvii).Auxiliary
equipment
8479.8990
(xviii).High
temperature
circulation
thermal tester
9030.8900
(xix). UL 2054 fire
testing
equipment
9031.8000
(xx). Pack rotation
simulation
9031.8000
(xxi). Free fall tester 9031.8000
(xxii). Battery impact
tester IEC
62133
9031.8000
(xxiii). UL 1642 flame
tester
9031.8000
(xxiv). Electromagnetic
vibration tester
UN 38.3
9031.8000
14
(xxv).Single wing
electromagnetic
power drop
testing
equipment
9031.8000
(xxvi). Hydraulic crush
testing
equipment
9031.8000
3. Solar Inverters
manufacturing
machinery and
equipment.
(i). Solder Paste
Screen Machine
8515.1900
(ii). SMT pick and
place machine
8479.5000
(iii).Wave-soldering
machine
8515.1900
(iv). PCB Conveyor
Belt
8428.3990
(v). SMT Workstation 8479.5000
(vi). Solder Pot 8419.8990
(vii).Solder Cleaning
Equipment
8419.8990
15
(ii) against S. No. 26, in column (2), for the figure “2023”, the
figure “2024”, shall be substituted;
(B) in Part-II, –
(i) in Table A, in column (1), –
(a) Sr. No. 312 and the entries relating thereto in columns (2),
(3) and (4), shall be omitted; and
(b) after Sr. No. 381, the following new Sr. No. and the entries
relating thereto in columns (2), (3) and (4), shall be added,
namely: –
“382 Dextrose Anhydrous
Injectable Grade
(Pyrogen Free) USP
Respective
heading
0”;
(ii) in Table C, after S. No. 40, the following new S. Nos. and the
entries relating thereto in columns (2), (3) and (4), shall be added,
namely: –
“41 Gefitinib, 3004.9099 0%”;
42 Caspian (Caspofungin
50 mg and 70 mg
injection)
3004.9099 0%”;
(viii).Wire Cutting &
Stripping
Machine
8461.9000
(ix).Crimping Machine 8479.8990
16
43 Bovine Lipid Extract
Surfactant
3004.3900 0%”; and
(iii) in Table D, against S. No. 31, in column (2) after sub-serial (vi),
the following new sub-serial number shall be added namely :-
“(vii) Printed Composite Packaging of Aluminium Foil backed
with Paper and Plastic”;
(C) in Part-III, in the Table, in column (1), –
(i) after Sr. No. 9, and the entries relating thereto in columns (2), (3),
(4) and (5), the following S. No. shall be inserted, namely: –
“9A Other seeds for
sowing
Respective
headings
0% -do-“
(ii) Sr. Nos. 44, 56, 63 and 88 and the entries relating thereto in
columns (2), (3), (4) and (5), shall be omitted;
(iii) against Sr. No. 107, –
(a) in column (2), against sub-serial (1), the following shall be
substituted, namely: –
“(i) Paper having specification 60 gm/m2 in 23X36
inches or 20X30 inches sheets (ii) Art paper having
specification 20×30 inches, 23×30 inches, 23×33
inches, 23×36 inches and 700×1000 mm”, the
description “(i) Paper having specification 60 to 90
gsm of 20×30, 23×30, 23×36, 23×33 and 30×40
inches in sheets; and
(ii) Art card or board (200 to 300 gsm) and art paper
having specification 60 to 90 gsm of 20×30 inches,
17
23×30 inches, 23×36, 30×40 inches and 700×1000
mm in sheets” shall be substituted; and
(b) in column (3), for the PCT codes “4802.5510”, the PCT
code “4802.6990”, shall be substituted and the PCT code
“4810.1310”, shall be omitted;
(iv) for Sr. No. 111, and the entries relating thereto in columns (2), (3),
(4) and (5), the following shall be substituted, namely: –
“111 (i) Other 3506.9190 0% If imported by
manufacturers of
diapers or
sanitary napkins
registered under
the Sales Tax
Act, 1990,
subject to annual
quota
determination
and verification
by the Input
Output Coefficient
Organization
(IOCO) and
certification by
the Engineering
(ii) Other 3906.9090
(iii) Other 3919.1090
(iv) Of polymers of
ethylene
3920.1000
(v) Of other
plastics
3920.9900
(vi) Of other
plastics
3921.1900
(vii) Of polymers of
ethylene
3923.2100
(viii) Weighing not
more than 25
g/m2
5603.1100
(ix) Weighing more
than 25 g/m2
but not more
than 70 g/m2
5603.1200
18
(x) Weighing more
than 25 g/m2
but not more
than 70 g/m2
5603.9200 Development
Board that the
imported goods
are not
manufactured
locally, till June,
2024.”;
(xi) Weighing more
than 70 g/m2
but not more
than 150 g/m2
5603.9300
(v) against Sr. No. 113, in column (5), after the words
“hemodialyzers”, the expression “fluid or powder” shall be
inserted;
(vi) against Sr. No. 119, in column (4), for the expression “5%”, the
expression “0%” shall be substituted;
(vii) against Sr. No. 122, in column (2), after sub-serial (xv), the
following sub-serial shall be added, namely:-
“(xvi) Roasted peanuts” and in column (3), after PCT code
“3824.9999”, the PCT code “2008.1100”;
(viii) against Sr. No. 134, in column (5), for the words “Polyester Staple
Fiber”, the expression “polyester staple fiber, polyester filament
yarn” shall be substituted;
(ix) against Sr. No. 151, in column (5), for the figure “2023”, the figure
“2024” shall be substituted;
(x) after Sr. No. 152, and the entries relating thereto in columns (2),
(3), (4) and (5), the following shall be added, namely: –
19
153 Raw materials /
inputs
3920.2090
3920.4990
4808.9000
7607.1990
0% If imported by
manufacturers of
Adhesive Tapes
registered under
the Sales Tax
Act, 1990,
subject to quota
determination by
the Input Output
Co-efficient
Organization
(IOCO)
154 Biaxially oriented
polypropylene
(BOPP) film,
plain
3920.2010 5% If imported by
manufacturers of
Capacitors
registered under
the Sales Tax
Act, 1990,
subject to quota
determination by
the Input Output
Co-efficient
Organization
(IOCO) till June
2024
Biaxially oriented
polypropylene
(BOPP) film,
metallized
3920.2030
Rolled but not
further worked
7607.1100
20
155 Raw materials /
inputs
7226.9900
7228.3090
7228.4000
0% If imported by
manufacturers of
Moulds and Dies
registered under
the Sales Tax
Act, 1990,
subject to quota
determination by
the Input Output
Co-efficient
Organization
(IOCO)
156
Raw Materials
Respective
Heading
0% If imported by
manufacturers of
Mining
Machinery and
Implements,
registered under
the Sales Tax
Act, 1990,
subject to annual
quota
determination by
the Input Output
Shafting material/
Pumps
84.13
Electric Motor 85.01
Rotor for
generator
85.03
Power Supply 85.04
Sensor etc. 90.25
Flow Meter/
Level Gauges/
Pressure Gauges
90.26
21
Pressure
Controller
90.32 Coefficient
Organization
(IOCO). and
certification by
the EDB that the
imported goods
are not
manufactured
locally.
157
Raw Materials
Respective
Heading
0%
If imported by
manufacturers of
Machine Tools,
registered under
the Sales Tax
Act, 1990,
subject to annual
quota
determination by
the Input Output
Coefficient
Organization
(IOCO). and
certification by
the EDB that the
imported goods
Components/
Sub-
Components
Respective
Heading
22
are not
manufactured
locally.
158 Gear Motor 8501.5230 0% If imported by
manufacturers of
Rice Mill
Machinery,
registered under
the Sales Tax
Act, 1990,
subject to annual
quota
determination by
the Input Output
Coefficient
Organization
(IOCO). and
certification by
the EDB that the
imported goods
are not
manufactured
locally.
Motors 8501.5290
Belt 4010.3490
Belt 4010.1100
Split bearing
Block-Bracket,
Spherical Roller
Bearings,
Adapter Sleeve
Bearings
8483.2000
Pillow Block
Brackets
8302.4900
Carbon Shaft 8422.9090
Mild Steel
Polished Shaft
8422.9090
Hex head
Stainless Steel
Nut & Bolt
7318.1690
Sprockets 7326.1990
Touch Screen 8524.1100
23
159 Following IT
related
Equipment:-
0% Software
exporters
registered with
Pakistan
Software Export
Board will have a
concession on
the assessed
value of the
imported goods
equivalent to 1%
of their export
proceeds of the
previous
financial year
subject to the
conditions that-
(i) Pakistan
Software
Export Board
shall certify
that the
imported
goods are
bona fide
i. Laptop
computers,
notebooks
whether or
not
incorporating
multimedia
kit
8471.3010
ii. Personal
computers
8471.3020
iii. Other 8471.3090
iv. Micro
computer
8471.4110
v. Key boards 8471.6010
vi. Mouse and
other
pointing
devices.
8471.6020
vii. Scanner 8471.6030
viii. Other 8471.6090
ix. CD ROM
drive
8471.7040
24
x. Multimedia
kits for PCs
8471.9020 requirements
for their own
use of the
software
exporter; and
(ii) Export
proceeds
shall also be
certified by
the Pakistan
Software
Export Board
(Explanation:
Concession
equivalent to 1%
of the export
proceeds of the
preceding
Financial Year
on the assessed
value of the
imported goods
may be availed
on one or
multiple
xi. Hard disk
drives
8471.7020
xii. Servers 8471.5000
xiii. Routers 8517.6270
25
consignments
during the
financial year but
cumulatively it
will not exceed
1% of the export
proceeds.)
(D) Part-V and the Table relating thereto, shall be omitted;
(E) in Part-V(A), in Table-II, –
(i) against S. No.1, in column (3), in sub-serial (d), for the PCT code
“8501.3290”, the PCT code “8501.3200” shall be substituted;
(ii) against S. No.2, in column (3), in sub-serial (c), for the PCT code
“8501.3290”, the PCT code “8501.3200” shall be substituted;
(iii) against S. No.3, in column (3), in sub-serial (a), for the PCT code
“8501.3290”, the PCT code “8711.6050” shall be substituted; and
(F) For Part-V(B), the following shall be substituted, namely: –
“Part-V(B)
Import of Hybrid Electric Vehicles (CBUs)
Under Auto Industry Development and Export Policy (AIDEP)
2021-26
TABLE-I
S.
No
Description PCT
Code
CD% Condition
(1) (2) (3) (4) (5)
26
1. Hybrid Electric
Vehicles (HEV) (CBU)
8702.2090
8702.3090
1% The concession shall
be admissible to
manufacturers on
import of same variant
to be assembled /
manufactured locally
subject to certification
and quota
determination by the
Engineering
Development Board
(EDB)
2. Hybrid Electric
Vehicles (HEV) (CBU)
8704.4100
8704.4200
8704.5100
8704.5200
1% The concession shall
be admissible to
manufacturers on
import of same variant
to be assembled /
manufactured locally
subject to certification
and quota
determination by the
Engineering
Development Board
(EDB)
27
TABLE-II
Import of Parts for Hybrid Vehicles
Under Auto Industry Development and
Export Policy (AIDEP) 20121-26
S.
No.
Description of
Imported Good
PCT Code CD % Condition
(1) (2) (3) (4) (5)
1. Following parts for
Hybrid Electric
Vehicle: –
Respective
headings
4% The
concession
shall be
admissible to
manufacturers
of Hybrid
electric
vehicles
subject to
certification
and quota
determination
by the
Engineering
Development
Board (EDB).
1.Battery pack and its
parts:
(i) thermistor
(ii) resistor
(iii) capacitor
(iv) bus bar
2.Cooling system for
battery packs
including blower,
tubes, hoses, pump
3.Sensor hybrid
vehicle battery
voltage
28
4.Inverter assembly
with converter
(Power control unit)
5.Electric motor and
generator for
Transaxle assembly
6.Battery charging
system / inlet
connectors
7.Hybrid system
control unit / hybrid
ECU
8.Junction box
2. Following parts for
Plug-in-Hybrid
Electric Vehicle: –
Respective
headings
3% The
concession
shall be
admissible to
manufacturers
of Plug-in
Hybrid electric
vehicles
subject to
certification
and quota
1.Battery pack and its
parts:
(i) thermistor
(ii) resistor
(iii) capacitor
(iv) bus bar
2.Cooling system for
battery packs
29
including blower,
tubes, hoses, pump
determination
by the
Engineering
Development
Board (EDB).
3.Sensor hybrid
vehicle battery
voltage
4.Inverter assembly
with converter
(Power control unit)
5.Electric motor and
generator for
Transaxle assembly
6.Battery charging
system / inlet
connectors
7.Hybrid system
control unit / hybrid
ECU
8.Junction box
9.Charger
10.Charging port”
“Part V(C)
Import of Agricultural Tractors
TABLE
30
(G) in Part-VII, in Table-A, in column (1), for S. No. 2 and the entries relating
thereto in column (2), (3) and (4), the following shall be substituted,
namely:
“2
Live baby fish and shrimp or prawns
(juvenile) for production and breeding
in commercial fish farms and
hatcheries
0301.9100
0301.9200
0301.9300
0301.9400
0301.9500
0301.9900
0306.3500
0306.3600
0”
4. Amendments of the Sales Tax Act, 1990.– In the Sales Tax Act, 1990, the
following further amendments shall be made, namely:–
(1) in section 2,–
S. No. Description PCT Code
Customs
Duty%
(1) (2) (3) (4)
1. Agricultural Tractors, having an
engine capacity exceeding 26
kW but not exceeding 75kW
8701.9220
8701.9320
15%
2. Agricultural Tractors (other than
mentioned at S. No. 1 above)
8701.9100,
8701.9400
8701.9500
10%”;
31
(a) in clause (12), after the word “include”, the expression
“production, transmission and distribution of electricity,” shall be
omitted;
(b) in clause (33), the sub-clause (e) shall be omitted;
(c) in clause (43A), sub-clauses (e) and (ga) shall be omitted.
(2) for section 30CA, the following shall be substituted, namely:–
“30CA. Directorate General of Digital Initiatives.– The
Directorate General of Digital Initiatives shall consist of a Director
General and as many Directors, Additional Directors, Deputy Directors
and Assistant Directors and such other officers as the Board may, by
notification in the official Gazette, appoint.”;
(3) in section 33, in clause (23), in column (1), for the words “cigarette
packs”, the expression “goods or class of goods as specified by the Board under
sub-section (1) of section 40C” shall be substituted;
(4) in the Fifth Schedule, in column (1),–
(a) after serial number 8, the following new serial number and entries
thereto in column (2) shall be inserted, namely:–
“8A. Imports or supplies made by, for or to a qualified
investment as specified at Serial No.1 of the First
Schedule to the Foreign Investment (Promotion and
Protection) Act, 2022 for the period as specified in the
Second Schedule to the said Act.”.
;
(b) against serial number 12, in column (2), for clause (xxv), the
following shall be substituted, namely:–
32
“(xxv) other drawing, marking out or mathematical
calculating instruments (geometry box) (PCT heading
9017.2000).”; and
(c) against serial number 21, in column (2), after the words “supplies
of”, the expression “commodities,” shall be inserted;
(5) in the Sixth Schedule,
(I) in Table-1, in column (1),–
(a) against serial numbers 16, in column (2), for the words “in
retail packing bearing”, the word “under” shall be
substituted;
(b) against serial numbers 17, in column (2), for the words “in
retail packing bearing”, the word “under” shall be
substituted;
(c) against serial numbers 18, in column (2), for the words “in
retail packing bearing”, the word “under” shall be
substituted;
(d) in serial number 121, in column (2), the following
Explanation shall be added, namely:–
“Explanation.– For removal of doubt, it is clarified that the
blood transfusion sets not packed in aluminum foil
imported with blood bags CPDA-1, in corresponding
quantity in same consignment are also exempt;”
(e) against serial number 151, in column (2), in clause (b), for
the expression “30th June, 2023” the expression “30th June,
2024” shall be substituted;
33
(f) against serial number 152, in column (2), for the
expression “30th June, 2023” the expression “30th June,
2024” shall be substituted;
(g) serial numbers 159 and 160 and entries relating thereto in
columns (2) and (3) shall be omitted; and
(h) after serial number 174 and entries relating thereto in
columns (2) and (3), the following shall be added, namely:–
“175. Contraceptive and
accessories thereof
3926.9020 and
4014.1000
176. Bovine semen 0511.1000
177. Saplings Respective
heading
178. Combined Harvester –
Thresher
8433.5100
179. Dryer for agricultural products 8419.3400
180. No-till-direct seeder, planters,
trans-planters and other
planters
8432.3100 and
8432.3900
181. Import of goods as mentioned
under S. No. 159 of Part III of
Fifth Schedule to the Customs
Act, 1969 (IV of 1969)
chargeable to customs duty at
the rate of zero percent,
subject to the conditions,
7471.3010,
8471.3020,
8471.3090,
8471.4110,
8471.6010,
8471.6020,
8471.6090,
34
restrictions and limitations
mentioned therein, by the
software exporters registered
with the Pakistan Software
Export Board.
8471.7040,
8471.9020,
8471.7020,
8471.5000 and
8517.6270.”.
(II) in Table-2, in column (1),–
(a) against serial number 32, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(b) against serial number 34, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(c) against serial number 35, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(d) against serial number 36, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(e) against serial number 37, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(f) against serial number 39, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(g) against serial number 41, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted; and
(h) against serial number 42, in column (2), after the word
“sold”, the words “in retail packing” shall be omitted;
(6) in the Eighth Schedule, in column (1),–
(a) against serial number 66, in column (4), for the expression “12%”,
the expression “15%” shall be substituted; and
35
(b) serial numbers 81 and 82 and entries relating thereto in columns
(2), (3), (4) and (5) shall be substituted, namely:–
“81. Substances
registered as drugs
under the Drugs Act,
1976 (XXXI of 1976)
and medicaments as
are classifiable under
chapter 30 of the First
Schedule to the
Customs Act, 1969
(IV of 1969) except
the following, even if
medicated or
medicinal in nature,
namely:-
(a) filled infusion
solution bags
imported with or
without infusion given
sets;
(b) scrubs,
detergents and
washing preparations;
Respective
Headings
1% Subject to the
conditions that:
(i) Tax
charged and
deposited by the
manufacturer or
importer, as the
case may be,
shall be final
discharge of tax
in the supply
chain
(ii) No input
tax shall be
adjusted by the
manufacturer or
importer
36
(c) soft soap or no
soap;
(d) adhesive
plaster;
(e) surgical tapes;
(f) liquid paraffin;
(g) disinfectants,
and
(h) cosmetics and
toilet preparations.
This substitution shall
be deemed to have
been made from the
1st day of July, 2022.
82 Raw materials for the
basic manufacture of
pharmaceutical active
ingredients and for
manufacture of
pharmaceutical
products, provided
that in case of import,
only such raw
materials shall be
entitled to exemption
Respective
headings
1% Subject to the
conditions that:
(i) DRAP
shall certify itemwise
requirement of
manufacturers
of drugs and
APIs and in case
of import shall
furnish all
37
which are liable to
customs duty not
exceeding eleven per
cent ad valorem,
either under the First
Schedule or Fifth
Schedule to the
Customs Act, 1969
(IV of 1969) or under
a notification issued
under section 19
thereof.
This substitution shall
be deemed to have
been made from the
1st day of July, 2022.
relevant
information to
Pakistan
Customs
Computerized
System; and
(ii) No input
tax shall be
adjusted by the
manufacturer or
importer.”.
5. Amendments of the Islamabad Capital Territory (Tax on Services)
Ordinance, 2001(XLII of 2001). – In the Islamabad Capital Territory (Tax on Services)
Ordinance, 2001 (XLII of 2001),–
(1) In section 3,–
(i) in sub-section (2A), for clause (a), the following shall be
substituted, namely:–
“(a) sub-clause (d) of clause (5AB) of section 2 to the extent
of freelance exporter exclusively dealing in export of IT
and IT enabled services;
38
Explanation.– For the purpose of this clause, freelance
exporter means a person who works on per job and on
self-employed basis without being attached to or under
employment of any other person, having the liberty to
work on various tasks simultaneously;
(aa) clause (b) of sub-section (2) and sub-sections (6) and (7)
of section 3;”; and
(ii) in clause (b), after the expression “serial number 2”, the
expression “and serial number 8A” shall be inserted;
(2) in Table 1, in column (1). –
(i) against serial S. No. 1 and entries relating thereto in columns (2),
(3) and (4), the following shall be substituted, namely:–
“1. (i) Services
provided or
rendered by
hotels, motels,
guest houses,
farmhouses,
marriage halls,
lawns, clubs and
caterers.
(ii) Services
provided by
restaurants
including cafes,
98.01 (i) Fifteen percent
(ii) (a) Five
percent where
payment against
services is received
39
food (including
ice-cream)
parlors, coffee
houses, coffee
shops, deras,
food huts,
eateries, resorts
and similar
cooked,
prepared or
ready-to-eat
food service
outlets etc.
through debit or
credit cards, mobile
wallets or QR
scanning subject to
the condition that
no input tax
adjustment or
refund shall be
admissible; and
(b) Fifteen
percent where
payment received
in cash.”.
(ii) against S. No.11, in column (4), for the word “Sixteen”, the word
“Fifteen” shall be substituted;
(iii) after S. No. 59, in columns (1), (2) and (3), the following new S.
No. shall be added, namely:–
“60. Electric Power Transmission Services — 15%.”.
(3) In Table 2, in column (1), S. No. 11 and entries relating thereto in
columns (2), (3) and (4), the following shall be substituted, namely:–
“11. IT services and IT-enabled
services.
Explanation:- For the purpose
of this entry-
Respective
headings
Five percent
subject to the
conditions that
no input tax
adjustment or
40
(a) “IT services” include
but not limited to software
development, software
maintenance, system
integration, web design, web
development, web hosting and
network design; and
(b) “IT enabled services”
include but not limited to
inbound or outbound call
centres, medical transcription,
remote monitoring, graphics
design, accounting services,
human resources (HR)
services, telemedicine
centres, data entry operations,
cloud computing services,
data storage services, locally
television programs and
insurance claims processing.
refund shall be
admissible.”.
6. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001). — In the
Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall
be made, namely: —
(1) in section 2, –
41
(a) in clause (29), after the expression “section 234”, the expression
“, section 236Z” shall be inserted;
(b) in clause (41), –
(i) the word “fixed”, wherever occurring shall be omitted; and
(ii) in sub-clause (d), after the word “personnel”, the words “or
entity” shall be inserted;
(c) for clause (59A), the following shall be substituted, namely: –
“(59A) “small and medium enterprise” means a person whose
business turnover in a tax year does not exceed eight hundred
million rupees and who is engaged in –
(i) manufacturing as defined in clause (iv) of sub-section (7)
of section 153 of the Ordinance; or
(ii) providing or rendering IT services or IT enabled services
as defined in clauses (30AD) and (30AE) of section 2:
Provided that if annual business turnover of a small
and medium enterprise exceeds eight hundred million
rupees, it shall not qualify as small and medium enterprise
in the tax year in which annual turnover exceeds that
turnover or any subsequent tax year.”;
(2) in section 4C, after sub-section (5), the following new sub-section shall
be added, namely: –
“(5A) The provisions of section 147 shall apply on tax payable under
this section.”;
(3) in section 39, in sub-section (1), –
42
(i) in clause (l), the word “and”, occurring at the end shall be omitted;
and
(ii) in clause (la), for the full stop at the end, a semicolon and the word
“and” shall be added and thereafter the following new clause shall
be added, namely: –
“(lb) income arising to the shareholder of a company, from the
issuance of bonus shares;”;
(4) after section 44, the following new section shall be inserted, namely: –
“44A. Exemption under Foreign Investment (Promotion and Protection)
Act, 2022 (XXXV of 2022). – (1) Taxes on income (including capital
gains), withholding taxes, minimum and final taxes under the Ordinance
shall be exempt to the extent provided in Second and Third Schedule to
the Foreign Investment (Promotion and Protection) Act, 2022 (XXXV of
2022) in respect of qualified investment as specified at Sr. No.1 of the
First Schedule to the said Act.
(2) All investors and shareholders of the qualified investment,
their associates and companies specified in Second and Third Schedule
including third party lenders on account of any loan shall also be exempt
from taxes and other provisions of the Ordinance to the extent provided
in Second and Third Schedule to the said Act.
(3) Provisions of the Ordinance relating to Anti-Avoidance to
the extent specified in the said Act including sections 106, 106A, 108,
109 and 109A shall not apply to the persons mentioned in sub-sections
(1) and (2).
43
(4) Rates of depreciation, initial allowance and precommencement
expenditure under sections 22, 23 and 25 as on March
20th, 2022 shall continue to be applicable for thirty years as provided in
Third Schedule to the said Act in respect of persons mentioned in subsections
(1) and (2).”;
(5) after omitted section 65H, the following new section shall be inserted,
namely: –
“65I. Tax credit for construction of house. – (1) For tax years 2024 to
2026, a person, being an individual, shall be entitled to a tax credit for a
tax year in respect of construction of a new house, provided that the said
house is completed during the said tax year and completion certificate is
furnished along with return.
(2) The amount of tax credit allowed under sub-section (1)
shall be lesser of –
(a) ten percent of tax assessed to the person for the tax
year; or
(b) one million rupees.
(3) For the purpose of this section, new house means a
residential house, layout plan of which is approved by the concerned
authority on or after the 1st day of July, 2023.”;
(6) in section 85, –
(a) for sub-section (1), the following shall be substituted, namely: –
“(1) Subject to sub-section (2), two persons shall be associates
where –
44
(i) the relationship between the two is such that one may
reasonably be expected to act in accordance with the
intentions of the other, or both persons may reasonably be
expected to act in accordance with the intentions of a third
person;
(ii) one person sufficiently influences, either alone or together
with an associate or associates, the other person;
Explanation. – For the purpose of this section, two persons
shall be treated as sufficiently influencing each other,
where one or both persons, directly or indirectly, are
economically and financially dependent on each other and,
decisions are made in accordance with the directions,
instructions or wishes of each other for common economic
goal; or
(iii) one person enters into a transaction, directly or indirectly,
with the other who is a resident of jurisdiction with zero
taxation regime.”; and
(b) for sub-section (5), the following shall be substituted, namely: –
“(5) In this section, –
(i) “relative” in relation to an individual, means —
(a) an ancestor, a descendant of any of the
grandparents, or an adopted child, of the
individual, or of a spouse of the individual; or
(b) a spouse of the individual or of any person
specified in clause (a);
45
(ii) jurisdiction with zero taxation regime means
jurisdiction as may be prescribed.”;
(7) after section 99C, the following new section shall be inserted, namely: –
“99D. Additional tax on certain income, profits and gains. – (1)
Notwithstanding anything contained in this Ordinance or any other law for the
time being in force, for any of the preceding five tax years from tax year 2023
and onwards, in addition to any tax charged, paid or payable under any of the
provision of the Ordinance, an additional tax shall be imposed on every person
who has any income, profit or gains that have arisen to any person or class of
persons due to any economic factor or factors that resulted in unexpected
income, profits or gains whether or not disclosed in the financial statements.
(2) Federal Government, may through a notification in the
official Gazette –
(a) determine economic factor or factors including but not
limited to international price fluctuation having bearing on
any commodity price in Pakistan or any sector of the
economy or difference in income, profit or gains on account
of foreign currency fluctuation;
(b) provide the rate not exceeding fifty percent of such income,
profits or gains;
(c) provide for the scope, time and payment of tax payable
under this section in such manner and with such conditions
as may be specified; and
46
(d) exempt any person or classes of persons, any income or
classes of income from the application of this section,
subject to any condition as may be specified.”;
(8) in section 111, in sub-section (4), for the words “five million Rupees”, the
words “rupee equivalent of one hundred thousand United States dollars” shall
be substituted;
(9) in section 113, in sub-section (2), in clause (c), after the second
proviso, the following new Explanation shall be added, namely: –
“Explanation. – For the removal of doubt it is clarified that the aforesaid
Part referred to in this clause means clause (1) of Division I or Division II of Part
I of the First Schedule.”;
(10) after section 146C, the following new section shall be inserted, namely:
“146D. Recovery of liability outstanding under other laws. – (1)
Where any outstanding liability in or under any other statute or law for the time
being in force, in respect of any defaulter is –
(a) treated as Income Tax arrears in that law;
(b) required to be recovered or collected by Commissioner (Inland
Revenue); or
(c) is referred to Commissioner (Inland Revenue) for the recovery –
the Commissioner (Inland Revenue) shall recover the said liability and
deposit the receipts in the designated account specified in that law.”;
(11) in section 147, –
(i) in sub-section (4), in the explanation, after the word “sections”,
the expression “4C,” shall be inserted;
47
(ii) in sub-section (4AA), after the word “sections”, the expression
“4C,” shall be inserted;
(iii) in sub-section (4B), after the full stop occurring at the end, the
following new explanation shall be added, namely: –
“Explanation. – For removal of doubt, it is clarified that tax
assessed includes tax liability under section 4C.”;
(12) in section 152, in sub-section (5A), for the full stop at the end, a colon
shall be substituted and thereafter the following provisos shall be added,
namely: –
“Provided that the Commissioner shall be deemed to have
issued the exemption certificate upon the expiry of thirty days and the
certificate shall be automatically processed and issued by Iris subject to
the condition that in computing the said period of thirty days, there shall
be excluded days taken for adjournment by the applicant:
Provided further that the Commissioner may modify or cancel
the certificate issued automatically by Iris on the basis of reasons to be
recorded in writing after providing an opportunity of being heard.”;
(13) in section 154, in sub-section (3B), after the expression “Customs Rules,
2001”, the expression “and Export Facilitation Scheme, 2021” shall be inserted;
(14) in section 154A, in sub-section (2), in clause (c), for the semicolon at the
end, a colon shall be substituted and thereafter the following proviso shall be
added, namely: –
“Provided that this condition shall not apply in case of an exporter
mentioned in clause (a) of sub-section (1) of this section.”;
48
(15) in section 164A, in the marginal note, for the words “Payment of tax
collected or deducted by SWAPS agents”, the words “Settlement of
transactions liable to Withholding Tax by SWAPS agents” shall be substituted;
(16) in section 168, in sub-section (3), after omitted clause (j), the following
new clause shall be added, namely: –
“(k) sub-section (7) of section 236Z.”;
(17) in section 169, in sub-section (1), in clause (b), after the expression
“156A or”, the expression “sub-section (7) of section 236Z” shall be inserted;
(18) in section 218, in sub-section (2), in clause (b), the word “or” occurring
at the end shall be omitted;
(18A) after section 230I, the following new section shall be inserted,
namely,-
“230J. International Centre of Tax Excellence.- (1) There shall be
established an Institute to be known as International Centre of Tax
Excellence.
(2) The functions of the Institute shall be to help contribute to the
development of tax policy, prepare model national tax policy, deliver
interdisciplinary research in tax administration and policy, international
tax cooperation, revenue forecasting, conduct international seminars,
workshops and conferences on the current issues faced by tax
authorities in the field of international taxation, capacity building of Inland
Revenue Officers, tax analysis, improve the design and delivery of tax
administration for maximising revenue within existing provisions to close
the tax gap or any other function as directed by the Board or the Federal
Government.
49
(3) There shall be a Nominating Committee comprising the Ministerin-
Charge, Secretary Revenue Division and Secretary Finance which
shall be responsible for recommending a panel to the Federal
Government for the appointment of an Executive Director and
independent members of the Executive Committee.
(4) There shall an Executive Committee comprising Chairman,
Federal Board of Revenue, Member (IR-Policy), Member (IROperations)
and two independent members to be appointed by the
Federal Government. Executive Director shall act as Secretary of the
Executive Committee.
(5) The Nominating Committee shall apply the prescribed criteria for
making recommendations of the panel for Executive Director and
independent members of the Executive Committee.
(6) Executive Director and independent members of the Executive
Committee shall be appointed by the Federal Government.
(7) Executive Director shall also be the Chief Executive of the
Institute and shall work to ensure efficient functioning and day to day
administrative functions of the Institute and shall be independent in the
discharge of its functions specified under sub-section (8).
(8) Executive Committee, for every fiscal year, shall assign the
requirements of the Board to be undertaken by the Institute, during the
year.
(9) The Executive Committee shall prescribe rules for recruitment of
50
the employees of the Institute and Executive Director shall act in
accordance with the rules. At least fifty per cent of the employees shall
be serving or retired Inland Revenue officers having at least 5 years of
experience of tax policy or tax administration.
(10) The remuneration and term of employment of the employees of
the Institute shall be as prescribed by the Federal Government.
(11) The Board may establish a committee to monitor the
establishment of the Institute including appointment of the Project
Director for the purpose.
(12) The Board may, provide such data to the Institute as is necessary
for processing and analysis and for discharging its obligations under subsection
(8):
Provided that such data shall be anonymized before
transmission to the Institute and identifying particulars of the taxpayers
shall be kept confidential and provisions of sub-section (7) of section 216
shall apply accordingly.
(13) The Executive Committee may by notification in the official
gazette make rules for carrying out the purposes of this section.”;
(19) after omitted section 231AA, the following new section shall be inserted,
namely: –
“231AB. Advance tax on cash withdrawal. — (1) Every banking
company shall deduct advance adjustable tax at the rate of 0.6% of the
51
cash withdrawal from a person whose name is not appearing in the
active taxpayers’ list on the sum total of the payments for cash
withdrawal in a day, exceeding fifty thousand rupees.
Explanation. – For removal of doubt, it is clarified that the said
fifty thousand rupees shall be aggregate cash withdrawals in a single
day.”;
(20) after section 231B, the following new section shall be inserted, namely:
“231C. Advance tax on foreign domestic workers. – (1) Any authority issuing
or renewing domestic aide visa to any foreign national as a domestic worker at
the time of issuing or renewing such visa shall collect from the agency, sponsor
52
or the person as the case may be, employing the services of such foreign
national a tax of two hundred thousand rupees.
(2) The tax collected or collectible under this section shall be
adjustable advance tax for the tax year to which it relates on the income
of such agency, sponsor or a person, as the case may be, employing the
services of such foreign national.”;
(21) in section 236K, –
(a) in sub-section (1), for the expression” Schedule.”, the expression
“Schedule:” shall be substituted and thereafter the following new
proviso shall be added, namely: –
“Provided that this section shall not apply if the buyer or
transferee is a non-resident individual holding a Pakistan Origin
Card (POC) or National ID Card for Overseas Pakistanis (NICOP)
or Computerized National ID Card (CNIC) who has acquired the
said immovable property through a Foreign Currency Value
Account (FCVA) or NRP Rupee Value Account (NRVA)
maintained with authorized banks in Pakistan under the foreign
exchange regulations issued by the State Bank of Pakistan upon
submission of certificate as may be prescribed.”;
(b) in sub-section (2), for the colon at the end, a full stop shall be
substituted and thereafter the proviso shall be omitted;
(22) after section 236Y, the following new section shall be inserted, namely:
“236Z. Bonus shares issued by companies. – (1) Notwithstanding anything
contained in any law for the time being in force, every company, issuing bonus
53
shares to the shareholders of the company, shall withhold ten percent of the
bonus shares to be issued.
(2) Bonus shares withheld under sub-section (1) shall only be issued
to a shareholder, if the company collects from the shareholder, tax equal to ten
percent of the value of the bonus shares issued to the shareholder including
bonus share withheld, determined on the basis of day-end price on the first day
of closure of books in the case of listed company and the value as prescribed
in case of other companies.
(3) Tax under sub-section (2), shall be deposited by the company,
within fifteen days of closure of books, whether or not tax has been collected
by the company under sub-section (2).
(4) A company liable to deposit tax under this section shall be entitled
to collect and recover the tax deposited from the shareholder, on whose behalf
the tax has been deposited, before the issuance of bonus shares.
(5) If a shareholder neither makes payment of tax to the company nor
collects its bonus shares, within fifteen days of the date of issuance of bonus
shares, the company may proceed to dispose of its bonus shares to the extent
it has paid tax on its behalf under this section.
(6) Issuance of bonus shares shall be deemed to be the income of
the shareholder and the tax collected by a company under this section or
proceeds of the bonus shares disposed of and paid under this section shall be
treated to have been paid on behalf of the shareholder.
(7) Tax paid under this section shall be final tax on the income of the
shareholder of the company arising from issuing of bonus shares.”;
(23) in the First Schedule, –
54
(A) in Part I, –
(1) in Division IIB, for the Table, the following shall be
substituted, namely: –
“Table
S. No Income under section 4C Rate of tax
For tax
year 2022
For tax
year 2023
and
onwards
(1) (2) (3) (4)
1. Where income does not
exceed Rs. 150 million
0% of the
income
0% of the
income
2. Where income exceeds Rs.
150 million but does not
exceed Rs. 200 million
1% of the
income
1% of the
income
3. Where income exceeds Rs.
200 million but does not
exceed Rs. 250 million
2% of the
income
2% of the
income
4. Where income exceeds Rs.
250 million but does not
exceed Rs. 300 million
3% of the
income
3% of the
income
5. Where income exceeds
Rs. 300 million but does not
exceeds 350 million
4% of the
income
55
6. Where income exceeds
Rs. 350 million but does not
exceeds 400 million
4% of the
income
6% of the
income
7. Where income exceeds
Rs. 400 million but does not
exceeds 500 million
8% of the
income
8. Where income exceeds
Rs. 500 million
10% of the
income”;
(2) in Division IX, in the Table, for S. No.4 and entries related
thereto in columns (2) and (3), the following S. Nos. and entries
related thereto in columns (2) and (3) shall be substituted,
namely: –
“4. Company listed on Pakistan Stock
Exchange, if not covered in S. No.1 to
3 above
1%
5. In all other cases. 1.25%”;
(B) in Part II, in the Table, in column (1), against S. No. 3, in column
(3), after the words “federal excise duty”, the expression “and 6%
of the import value as increased by customs duty sales tax and
federal excise duty in case of a commercial importer” shall be
added;
(C) in Part III, –
(1) in Division II, –
56
(i) in paragraph (4), in sub-paragraphs (i) and (ii), for the
expressions “4%” and “4.5%”, the expressions “5%”
and “5.5%” shall be substituted respectively;
(ii) in paragraph (5), –
(a) in sub-paragraph (i), for the expression “3%”,
the expression “4%” shall be substituted; and
(b) in sub-paragraph (ii), in clauses (a) and (b),
for the expressions “8%” and “10%”, the
expressions “9%” and “11%” shall be
substituted respectively;
(iii) in paragraph (6), in sub-paragraph (ii), for the
expression “7%”, the expression “8%” shall be
substituted;
(2) in Division III, –
(i) in paragraph (1), in sub-paragraph (b), for the
expressions “4%” and “4.5%”, the expressions “5%”
and “5.5%” respectively shall be substituted;
(ii) in paragraph (2), –
(a) in sub-paragraph (i), for the expression “3%”,
the expression “4%” shall be substituted;
(b) in sub-paragraph (ii), in clauses (a) and (b),
for the expressions “8%” and “10%”, the
expressions “9%” and “11%” respectively
shall be substituted;
57
(iii) in paragraph (3), in sub-paragraphs (ii) and (iii), for
the expressions “6.5%” and “7%”, the expressions
“7.5%” and “8%” respectively shall be substituted.”;
(3) in Division IVA, in the Table, in column (1), in S. No.1, in
column (3), after the word “proceeds”, the expression “for
tax years 2024 up to tax year 2026” shall be added; and
(D) in Part IV, in Division XXVII, for the expression “1%”, the
expression “5%” shall be substituted;
(24) in the Second Schedule, –
(A) in Part I, –
(i) in clause (66), in sub-clause (1), in Table 1, in column (1),
after S. No (lxii), the following new S. Nos. and entries
relating thereto in column (2) shall be added, namely: –
“(lxiii) The Prime Minister’s Relief Fund for Flood,
Earthquake and Other Calamities with effect
on and from the 5th August, 2022.
(lxiv) Film and Drama Finance Fund
(lxv) Export-Import Bank of Pakistan
(lxvi) Shaheed Mohtarma Benazir Bhutto Institute
of Trauma, Karachi
(lxvii) Shaheed Zulfikar Ali Bhutto Institute of
Science and Technology
(ii) in clause (99A), for the figure, “2023”, the figure “2024”
shall be substituted;
58
(iii) in clause (145A), for the figure, “2023”, the figure “2024”
shall be substituted;
(iv) in clause (150), after the word “Limited”, the words “and
Alteraz Engineering Consultant” shall be inserted; and
(v) after clause (153), the following new clause shall be added,
namely: –
“(154) Profits and gains of a small and medium enterprise
setup exclusively as agro based industry in a rural area
duly notified for a period of five tax years commencing from
tax year 2024 and up to tax year 2028:
Provided that such enterprise is setup on or after 1st
day of July, 2023 and is not formed by the transfer or
reconstitution or reconstruction or splitting up of an existing
business.”;
(B) in Part III, after omitted clause (20), the following new clauses
shall be added, namely: –
“(21) (a) For tax year 2024 to tax year 2026, tax payable on
profits and gains derived from business chargeable to tax
under the head “Income from Business” by a builder
registered with Directorate General of Designated Non-
Financial Business and Professions from a new building
construction project, shall be reduced, not below zero, by
ten percent or rupees five million whichever is lower for the
tax year in which the builder furnishes along with return the
59
completion certificate issued by the concerned regulatory
authority; and
(b) New building project means a project for the
construction of building excluding a land development
project, layout plan of which is approved by the authority
concerned on or after the 1st day of July, 2023;
(22) (a) For tax years 2024 to tax year 2026, tax payable by a
youth enterprise on profit and gains derived from business
chargeable to tax under the head “Income from Business”
shall be reduced not below zero –
(i) in case of an individual or an association of
person by fifty percent or rupees two million
whichever is lower; and
(ii) in case of a company, by fifty percent or
rupees five million whichever is lower;
(b) for the purpose of this clause –
(i) youth enterprise means a startup
established on or after first day of July, 2023
as sole proprietorship concern owned by a
youth individual or an AOP all of whose
members are youth or a company whose
hundred percent shareholding is held or
owned by youth individual:
Provided that the startup is not
formed by the transfer or reconstitution or
60
reconstruction or splitting up of an existing
business; and
(ii) youth individual means a natural person up
to the age of thirty years as on first day of the
commencement of the relevant tax year; and
(c) This clause shall not apply where the startup is
covered under clause (19) of Part III of the Second Schedule.”;
(C) in Part IV, –
(i) in clause (11A), after sub-clause (xlv), the following new
sub-clause shall be added, namely: –
“(xlvi) The Prime Minister’s Relief Fund for Flood,
Earthquake and Other Calamities with effect
on and from the 5th August, 2022.”;
(ii) clause (100) shall be omitted;
(iii) after clause (120), the following new clauses shall be
added, namely: –
“(121) The provisions of section 151 shall not apply to the
Prime Minister’s Relief Fund for Flood, Earthquake
and other calamities with effect on and from the 5th
August, 2022.
(122) The provisions of section 236 shall not apply on the
amount donated through SMS to the Prime
Minister’s Relief Fund for Flood, Earthquake and
61
other calamities with effect on and from the 5th day
of August, 2022.
(123) The provisions of section 148 shall for a period of
three months from the 1st day of December, 2022
not apply to goods required and imported for relief
operation for flood affectees, duly certified by the
National Disaster Management Authority or the
Provincial Disaster Management Authority.
(124) The provisions of section 148 shall not apply to
tomato (PCT heading 0702.0000) and onion (PCT
heading 0703.1000) imported till the 31’t day of
December, 2022.”;
(25) in the Fourth Schedule, after rule 6DA, the following new rule shall be
added, namely: –
“(6DB) The provisions of section 99D shall apply to the taxpayers under
this Schedule.”;
(26) in the Fifth Schedule, in Part I, after rule 4AB, the following new rule shall
be inserted, namely: –
“(4AC) The provisions of section 99D shall apply to the taxpayers under
this Schedule.”;
(27) in the Seventh Schedule, –
(a) in rule 7CA, for the figure “2022”, the figure “2023” shall be
substituted;
(b) after rule 7CA, amended as aforesaid, the following new rule shall
be added, namely: –
62
“(7CB) The provisions of section 99D shall apply to the taxpayers
under this Schedule.”
(c) in rules 7D, 7E and 7F, in sub-rule (1), for the figure “2023”, the
figure “2025” respectively shall be substituted;
(d) after rule 7F, amended as aforesaid, the following new rule shall
be inserted, namely: –
“7G. Reduced rate of tax on additional advances for
Information Technology Services and Information
Technology Enabled Services. – (1) The taxable income arising
from additional advances for IT and IT Enabled Services in
Pakistan for the tax years 2024 to 2025, shall be taxed at the rate
of 20% instead of the rate provided in Division II of Part 1 of the
First Schedule.
(2) A banking company shall furnish a certificate from
external auditor along with accounts while e-filing return of income
certifying the amount of such advances made in preceding tax
year, additional advance made for the tax year and net mark-up
earned from such additional advances for the tax year.
(3) Notwithstanding anything contained in this
Ordinance, the Commissioner may require the banking company
to furnish details of the advances made for IT and IT Enabled
Services to determine the applicability of the reduced rate of tax.
(4) For the purposes of this rule, the term “IT and IT
Enabled Services” shall have the same meaning as provided in
section 2 of this Ordinance.
63
(5) “Additional advances” means any average
advances disbursed in addition to average amount of such
advances made in such sector by the bank for the immediately
preceding tax year starting from 2023.
(6) The taxable income arising from additional
advances under sub-rule (1) shall be determined according to the
following formula, namely: –
Taxable income subject to reduced rate of tax = A x B/C
Where
A. is taxable income of the banking company;
B. is net mark-up income earned from such additional
advances for the tax year as declared in the annual
accounts; and
C. is total of the net mark-up and non mark-up income
of the banking company as per accounts.”;
(e) in rule 8, after sub-rule (3), the following new sub-rules shall be
added, namely: –
“(4) Profit on debt and capital gains from Federal
Government’s sovereign debt or a sovereign debt instrument
shall be exempt from tax chargeable under this Ordinance,
derived by any non-resident banking company approved by the
Federal Government under a sovereign agreement for the
purpose of this sub-rule.
(5) The provisions of sub-rule (6A) of rule 6C shall not apply
to a banking company for tax year 2024.”;
64
(28) in the Eighth Schedule, after rule 4, the following new rule shall be
inserted, namely: –
“4A. Computation, collection and payment of tax under section
4C. – In addition to capital gains tax, NCCPL shall also compute and
collect tax under section 4C at the rates specified in Division IIB of Part I
of the First Schedule on the amount of capital gains computed under this
Schedule in the manner specified in this Schedule and rules made
thereunder.”;
(29) in the Thirteenth Schedule, in the Table, in column (1), after S. No 63
and entries relating thereto in column (2), the following new S. Nos. and entries
relating thereto in column (2) shall be added, namely: –
“64. The Prime Minister’s Relief Fund for Flood, Earthquake and
Other Calamities with effect on and from the 5th August, 2022.
65. Film and Drama Finance Fund.” ;
(30) in the Fourteenth Schedule, –
(a) for rule 2, the following shall be substituted, namely: –
“2. Registration. – (1) Small and medium enterprise shall be
required to register with FBR on its Iris web portal or Small and
Medium Enterprises Development Authority on its SME
registration portal (SMERP).
(2) Small and medium enterprise engaged in IT
services or IT enabled services shall be required to be registered
with and duly certified by the Pakistan Software Export Board, in
addition to registration on SMERP.
65
(b) in rule 3, in the Table, in column (1), after S. No. 2 and entries
relating thereto in column (2), (3) and (4), the following new S. No.
and entries relating thereto in column (2), (3) and (4) shall be
added, namely: –
“3. Category-
3
Where annual turnover
exceeds Rupees 250
Million but does not
exceed Rupees 800
Million
20% of taxable
income”
; and
(c) in rule 4, in sub-rule (1), in the Table, in column (1), after S. No. 2
and entries relating thereto in column (2), (3) and (4), the following
new S. No. and entries relating thereto in column (2), (3) and (4)
shall be added, namely: –
“3. Category-3 Where annual business
turnover exceeds Rupees
250 million but does not
exceed Rupees 800 million
0.75% of gross
turnover”;
7. Amendments of the Federal Excise Act, 2005. — In the Federal Excise Act,
2005, the following further amendments shall be made, namely: −
(1) in section 3, in sub-section (1),–
(i) in clause (c), the word “and” occurring at the end, shall be omitted;
(ii) in clause (d), after the semi colon at the end, the word “and” shall
be added; and
(iii) after clause (d) as amended above, the following new clause (e)
shall be added, namely:–
66
“(e) any item specified in the First Schedule.”;
(2) in section 29, in sub-section (2),–
(i) in clause (b), the word “and” occurring at the end shall be omitted;
and
(ii) in clause (c), for the full stop at the end, a semi colon and word
“and” shall be added and thereafter the following new clause shall
be added, namely:–
“(d) the Directorate General of Digital Initiatives shall consist of
a Director General and as many Directors, Additional
Directors, Deputy Directors and Assistant Directors and
such other officers as the Board may, by notification in the
official Gazette, appoint.”;
(3) in section 40, after sub-section (3), the following new sub-section shall
be added, namely:–
“(4) All rules made under sub-section (1) or any other provisions of
this Act, shall be collected, arranged and published along with
general orders and departmental instructions and rulings, if any,
at appropriate intervals and sold to the public at reasonable price
or may be placed regularly on the official website maintained by
the Board.”.;
(4) in the First Schedule, in column (1),–
(a) in Table-I, after S. No. 59 and entries relating thereto in columns
(2), (3) and (4), the following new S. Nos. shall be added,
namely:–
67
“60. Energy inefficient
fans both locally
manufactured and
imported which do
not comply with
the MEPS, notified
by PSQCA
Respective
heading
Rupees two
thousand per fan
61. Incandescent
bulbs both locally
manufactured and
imported
8539.2200
and
8539.9010
Twenty percent ad
valorem.”.
;
(b) in Table-II, in S. No. 11, in column (1) and entries relating thereto
in columns (2), (3) and (4), the following shall be substituted,
namely:–
“Franchise services, royalty
and fee for technical services
Respective
heading
Ten percent of
the charges.”.
(5) in the Third Schedule, in column (1),–
(a) in Table-I, after S. No. 25 and entries relating thereto in columns
(2) and (3), the following S. No. shall be added, namely:–
“26. Imports or supplies made by, for or to a
qualified investment as specified at Serial
No.1 of the First Schedule to the Foreign
Investment (Promotion and Protection)
Act, 2022 for the period as specified in the
Second Schedule to the said Act.”.
Respective
heading.”.
68
(b) in Table-II, after S. No. 14 and entries relating thereto in columns
(2) and (3), the following S. No. shall be added, namely:–
“15. Services provided or rendered by, for or to
a qualified investment as specified at
Serial No.1 of the First Schedule to the
Foreign Investment (Promotion and
Protection) Act, 2022 for the period as
specified in the Second Schedule to the
said Act.”.
Respective
heading.”.
STATEMENT OF OBJECTS AND REASONS
The purpose of this bill is to make financial provisions for the year beginning on
the first day of July, 2023 and it shall come into force on the first day of July, 2023
(Senator Mohammad Ishaq Dar)
Minister for Finance & Revenue
69
THE FIRST SCHEDULE
[see section 3(16)]
In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding
entries against “PCT Code”, “Description” and “CD%” specified in columns (1), (2), (3)
and (4) appearing in chapter 1 to 99, the following corresponding entries relating to
“PCT Code”, “Description” and “CD%” shall be substituted, namely:
-“2501.0021 – – – – Pink rock salt 20
2710.1995 – – – -Liquid paraffin 0
2815.1200 – – In aqueous solution (soda lye or liquid
soda)
16
2849.1000 – Of calcium 11
2933.4950 – – – Moxifloxacin HCL 20
2933.5960 – – – Sitagliptin Phosphate Monohydrate 20
2933.5970 – – – Trimethoprim 20
3206.4100 – – Ultramarine and preparations based
thereon
11
3823.7000 – Industrial fatty alcohols 11
3920.4910 – – – Polyvinyl Chloride (PVC) Rigid film 16
3920.9900 – – Of other plastics 16
4421.9950 – – – Wooden splints for matches 20
4008.1110 – – – Following components for vehicles of
chapter 87:- (1) Weather strips for doors,
glass and luggage compartments for Vehicles
of heading 87.03 and vehicles of sub –
heading 8704.3130, 8704.2190 and
35
70
8704.3190 except weather strip moulding
(inner or outer) for glass (2)
Weather strips for doors and glass for
vehicles of sub – heading 8704.2190
(3) Weather strips for doors for vehicles of
sub – heading 8704.3190
4008.1910 – – – Following component for vehicles of
chapter 87:-
(1) Weather strips for doors, glass and
luggage compartments for Vehicles of
heading 87.03 and vehicles of sub – heading
8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer)
for glass (2) Weather
strips for doors and glass for vehicles of sub
– heading 8704.2190
(3) Weather strips for doors for vehicles of
sub – heading 8704.3190
35
4008.2110 – – – Following component for vehicles of
chapter 87:-
(1) Weather strips for doors, glass and
luggage compartments for Vehicles of
heading 87.03 and vehicles of sub – heading
8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer)
35
71
for glass
(2) Weather strips for doors and glass for
vehicles of sub – heading 8704.2190
(3) Weather strips for doors for vehicles of
sub – heading 8704.3190
4008.2910 – – – Following component for vehicles of
chapter 87:-
(1) Weather strips for doors, glass and
luggage compartments for Vehicles of
heading 87.03 and vehicles of sub – heading
8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer)
for glass (2)
Weather strips for doors and glass for
vehicles of sub – heading 8704.2190
(3) Weather strips for doors for vehicles of
sub – heading 8704.3190
35
4009.1120 – – – Following components for vehicles of
chapter 87:-
(1) Water hoses for engine cooling system
and heater, air cleaner hoses and Brake oil
reservoir hose for vehicles of heading 87.03
and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
35
72
(2) Hose side demister for vehicles of heading
87.03
(3) Water hoses used for engine cooling /
heater systems, hoses brake reservoir, air
cleaner hose, cool air hoses for vehicles of
sub – heading 8703.2113, 8703.2193,
8703.2195, 8703.2240 and 8704.3130
(4) Water hoses of a kind used for engine
cooling system / heater for vehicles of sub –
heading 8704.2190
(5) Water hoses for engine cooling system,
air cleaner hoses and brake oil reservoir hose
for vehicles of sub – heading 8704.3190
(6) Engine cooling system / radiator hoses
and fuel tubes, meant for industrial assembly
/ manufacture of vehicles of sub – headings
8703.2115 and 8704.3150
(7) Air intake hoses, radiator hoses,
intercooler hoses and heater hoses, meant
for industrial assembly / manufacture of
vehicles of sub – heading 8703.3225
4009.2120 – – – Following components for vehicles of
chapter 87:-
(1) Water hoses for engine cooling system
and heater, air cleaner hoses and Brake oil
35
73
reservoir hose for vehicles of heading 87.03
and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
(2) Hose side demister for vehicles of heading
87.03
(3) Water hoses used for engine cooling /
heater systems, hoses brake reservoir, air
cleaner hose, cool air hoses for vehicles of
sub – heading 8703.2113, 8703.2193,
8703.2195, 8703.2240 and 8704.3130
(4) Water hoses of a kind used for engine
cooling system / heater for vehicles of sub –
heading 8704.2190
(5) Water hoses for engine cooling system,
air cleaner hoses and brake oil reservoir hose
for vehicles of sub – heading 8704.3190
(6) Engine cooling system / radiator hoses
and fuel tubes, meant for industrial assembly
/ manufacture of vehicles of sub – heading
8703.2115 and 8704.3150
(7) Air intake hoses, radiator hoses,
intercooler hoses and heater hoses, meant
for industrial assembly / manufacture of
vehicles of sub – heading 8703.3225
74
4009.3120 – – – – – – Following components for vehicles
of chapter 87:-
(1) Water hoses for engine cooling system
and heater, air cleaner hoses and Brake oil
reservoir hose for vehicles of heading 87.03
and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
(2) Hose side demister for vehicles of heading
87.03
(3) Water hoses used for engine cooling /
heater systems, hoses brake reservoir, air
cleaner hose, cool air hoses for vehicles of
sub – heading 8703.2113, 8703.2193,
8703.2195, 8703.2240 and 8704.3130
(4) Water hoses of a kind used for engine
cooling system / heater for vehicles of sub –
heading 8704.2190
(5) Water hoses for engine cooling system,
air cleaner hoses and brake oil reservoir hose
for vehicles of sub – heading 8704.3190
(6) Engine cooling system / radiator hoses
and fuel tubes, meant for industrial assembly
/ manufacture of vehicles of sub – heading
8703.2115 and 8704.3150
(7) Air intake hoses, radiator hoses,
35
75
intercooler hoses and heater hoses, meant
for industrial assembly / manufacture of
vehicles of sub – heading 8703.3225
4009.4120 – – – Following components for vehicles of
chapter 87:-
(1) Water hoses for engine cooling system
and
heater, air cleaner hoses and Brake oil
reservoir hose for vehicles of heading 87.03
and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
(2) Hose side demister for vehicles of heading
87.03
(3) Water hoses used for engine cooling /
heater systems, hoses brake reservoir, air
cleaner hose, cool air hoses for vehicles of
sub – heading 8703.2113, 8703.2193,
8703.2195, 8703.2240 and 8704.3130
(4) Water hoses of a kind used for engine
cooling system / heater for vehicles of sub –
heading 8704.2190
(5) Water hoses for engine cooling system, air
cleaner hoses and brake oil reservoir hose for
35
76
vehicles of sub – heading 8704.3190
(6) Engine cooling system / radiator hoses and
fuel tubes, meant for industrial assembly /
manufacture of vehicles of sub – heading
8703.2115 and 8704.3150
(7) Air intake hoses, radiator hoses,
intercooler hoses and heater hoses, meant for
industrial assembly / manufacture of vehicles
of sub – heading 8703.3225
4016.9930 – – – Following component for vehicles of
chapter 87:-
(1) Articles for mounting silencers, exhaust
pipes and mufflers for vehicles of heading
87.03 and vehicles of sub – headings
8703.2113, 8703.2193, 8703.2195,
8703.2240, 8703.2323, 8703.3223,
8704.2190, 8704.3130 and 8704.3190
35
(2) Floor mats, grommets for transfer box
lever, exhaust pipe mountings, covers for
pedals, bump stop and front cover for center
tunnel, meant for industrial assembly /
manufacture of vehicles of sub – heading
8703.3225
(3) Rubber cover for kick starter lever,
foundation rubber for engine mounting,
77
rubber bushings, rubber plugs, rubber
insulators, packing rubber for wind screen,
rubber mountings for silencer pipes bushes,
boots, and mud flappers, meant for industrial
assembly / manufacture of vehicles of sub –
headings 8703.2115 and 8704.3150
(4) Rubber cushions for bonnet for vehicles of
heading 8704.2190 and 8704.3190
(5) Rubber cushions for bonnet, rubber drain
plug, hole covers and pads / cushions for
absorbing shock / noise in struts /
suspensions, for vehicles of heading
8703.2323 and 8703.3223
(6) Rubber for bottom channel for holding
window glass for motor cars of heading 87.03
and vehicles of sub -headings 8703.2113,
8703.2193, 8703.2195, 8703.2240 and
8704.3130
(7) Runs for glasses for motor cars of heading
87.03 ( not exceeding 1200cc) and vehicles
of sub – headings 8703.2193, 8704.2190 and
8704.3190
(8) Trim door opening and door moulding for
door opening for motor cars of heading 87.03
and vehicles of sub – heading 8703.2113,
78
8703.2193, 8703.2195, 8703.2240 and
8704.3130
4805.2500 – – Weighing more than 150 g/ m² 16
4805.9190 – – – Other 16
4806.2000 – Greaseproof papers 16
4821.1010 – – – Paper graphics of a kind used for
decoration for vehicles of heading 8703. and
87.11
20
8421.9990 – – – Other 16
5703.2910 – – – Of a kind used in vehicles of heading
87.03 and vehicles of sub-headings
8704.2190, 8704.3130, 8704.3190 (cut to
size and shaped)
16
5703.3910 – – – Of a kind used in vehicles of heading
87.03 and vehicles of sub-headings
8704.2190, 8704.3130, 8704.3190 (cut to
size and shaped)
16
7007.1111 – – – – (1) Wind Screen, Rear and window
glasses for vehicles of sub -heading
8704.2190 and 8704.3190.
(2) Glasses for doors, glass plain, glass
window (sliding), glass for rear door, glass for
rear quarter window and glass for wind
screen for vehicles of heading 87.03
35
79
7007.2111 – – – – (1) Wind Screen, Rear and window
glasses for vehicles of sub -heading
8704.2190 and 8704.3190.
(2) Glasses for doors, glass plain, glass
window (sliding), glass for rear door, glass for
rear quarter window and glass for wind
screen for vehicles of heading 87.03
35
7009.1010 – – – Rear view mirrors for vehicles of heading
87.03, and vehicles of sub-headings
8704.3130, 8704.3150, 8704.2190,
8704.3190, and vehicles of heading 87.11
35
8206.0010 – – – For vehicles of heading 87.03 and
vehicles of subheadings 8704.2190,
8704.3130, 8704.3150 and 8704.3190
35
8302.1010 – – – (1) Of a kind used in vehicles for doors,
luggage compartment, luggage compartment
lid, seats, bonnet, rear deck for vehicles of
87.03 and vehicles of sub-heading
8704.2190, 8704.3130 and 8704.3190
(except sliding door hinges) (2) Of a kind
used in vehicles for doors and seats for
vehicles of sub-headings 8703.2193,
8703.2323, 8703.3223
(3)Of a kind used in vehicles for rear deck for
vehicles of sub- heading 8704.2190
35
80
(4)Of a kind used for doors and rear deck for
vehicles of sub – heading 8704.3190
8302.3010 – – – (1) Latch assembly for hood/doors
(manual type) of a kind used in vehicles for
doors, luggage compartment lid and bonnet,
for vehicles of heading 87.03 (not exceeding
1200cc) and vehicles of sub-heading
8703.2113, 8703.2195, 8703.2240 ( except
back door latches), 8704.2190, 8704.3130
and 8704.3190
35
(2) Grip bars/ assistants, grab rails and parts
thereof for vehicles of heading 87.03 and
vehicles of sub-headings 8703.2113,
8703.2193, 8703.2195, 8703.2240,
8704.3130 (except foamed type), 8703.2323,
8703.3223, 8704.2190 and 8704.3190
(3) Strikers for latches for vehicles of heading
87.03 and vehicles of sub-heading
8703.2323, 8703.3223 and 8704.2190
(4) Window opening mechanism, rack and
pinion type for vehicles of heading 87.03 and
vehicles of sub-headings 8703.2113,
8703.2193, 8703.2195, 8703.2240,
8704.2190, 8704.3130 and 8704.3190
81
(5) Tail board fittings for vehicles of heading
87.11
8421.3110 – – – For vehicles of heading 87.03 (excluding
wet type), vehicles of sub-headings
8704.2190, 8704.3130, 8704.3150,
8704.3190 and vehicles of heading 87.11
(other than foam type)
35
8503.0020 – – – Of machine of heading 8501.5340,
8501.5390, 8502.1110, 8502.1390 &
8502.2000
3
8517.6280 – – – Smart Watches 16
8544.6010 – – – For a voltage exceeding 1,000 V but not
exceeding 72,000 V
20
8507.1010 – – – Meant for vehicles of heading 87.03,
vehicles of
subheadings 8704.2190, 8704.3130,
8704.3150, 8704.3190 and vehicles of
heading 87.11
35
8512.2010 – – – Following parts of motorvehicles; (1)
Head light for vehicles of sub-headings
8703.2115, 8703.2323, 8703.3223,
8703.3225, 8704.3150 and vehicles of
heading 87.11
35
82
(2) Lamp assembly, front turn signal for motor
cars of heading 87.03 (not exceeding
1200cc), vehicles of subheadings 8703.2113,
8703.2115, 8703.2193, 8703.2195,
8703.2240, 8703.3225, 8703.8030,
8704.3130, 8704.3150, 8704.3190 and
vehicles of heading 87.11
(3) Lamp assembly for luggage compartment
for vehicles of heading 87.03
(4) Lamp assembly for illuminating license
plate for vehicles of heading 87.03 and
vehicles of sub-headings 8704.2190,
8704.3130 and 8704.3190;
(5) Rear combination lamp / back up lamp /
rear turning indicator / plough lamps / reverse
light / parking light for motor cars of heading
87.03, vehicles of subheadings 8703.2113,
8703.2115, 8703.2195, 8703.2240,
8703.3225, 8703.8030, 8704.3130,
8704.3150, 8704.3190 and 87.11;
(6) Lamp assembly, side body turning
indicator for vehicles of heading 87.03 and
vehicles of sub-headings 8704.3130,
8704.3150 and 8704.3190;
83
(7) Turn flasher assembly for motor cars of
heading 87.03 and vehicles of sub-heading
8703.2115, 8703.8030 and 8704.3150
winking devices for vehicles of heading 87.11
(8) Car ceiling lamp/room lamp for vehicles of
heading 87.03 and vehicles of sub-headings
8704.2190, 8704.3130 and 8704.3190
8512.4010 – – – (1) Wiper arm and blade assembly for
vehicles of heading 87.03 and vehicles of
sub-heading 8704.2190 and 8704.3190;
(2) Link assembly for wiper arm and blade for
vehicles of heading 87.03 and vehicles of
subheadings 8704.2190, 8704.3130 and
8704.3190
35
8536.5021 – – – – (1) Ignition switches without combination
steering lock for motor cars of heading 87.03
(not exceeding 800 cc)
(2) Ignition switches (with or without
combination lock) and handle switch
assembly for vehicles of heading 87.11
(3) Switch assembly combination and ignition
switch assembly for vehicles of heading
8703.2113, 8703.2195, 8703.2240,
8704.3130 and 8704.3190;
35
84
(4) Door switches for interior lamp for motor
cars of heading 87.03 and vehicles of sub –
heading 8704.2190 and 8704.3190
8544.3011 – – – – Wiring sets and cable sets for vehicles
of heading 87.03 and vehicles of subheadings
8704.2190, 8704.3130, 8704.3150,
8704.3190 and vehicles of heading 87.11
35
8544.4221 – – – – Wiring sets and cable sets for vehicles
of heading 87.03 and vehicles of subheadings
8704.2190, 8704.3130, 8704.3150,
8704.3190 and vehicles of heading 87.11
35
8708.1020 – – – (1) Following components for vehicles of
heading
87.03
(i) Front and Rear Bumper and parts thereof
(ii) Member/reinforcement for bumpers
(iii) Side supports / stay/ bracket for bumpers
35
(2) Front bumper and parts thereof for
vehicles of sub – headings 8704.2190,
8704.3130, 8704.3150 and 8704.3190
(3) Front bumper ( sheet metal part) for
vehicles of sub-heading 8703.2323 and
8703.3223
85
(4)Front bumper and parts thereof for
vehicles of sub – headings 8704.2190 and
8704.3190
(5) Bumpers and parts thereof for vehicles of
sub -heading 8703.2115 and 8704.3150
(6) Front bumpers for vehicles of sub –
heading 8703.3225
8708.2110 – – – For vehicles of heading 87.03 and
vehicles of subheadings 8704.2190,
8704.3130 and 8704.3190
35
8708.2931 – – – – (A) Following components for motor cars
of heading 87.03
35
(1) Air outlet assembly
(2) Anchor for spare tyre and parts thereof
(3) Apron assembly for front fender and parts
thereof
(4) Arm rest for door trims
(5) Ash trays and parts thereof
(6) Battery trays, clamps, bands and parts
thereof
(7) Bezels for inside door handles
(8) Bottom channel for holding window glass
(9) Bracket rear suspension
86
(10) Compartments for floor, rear floor sides,
plates side sills for floor, side lockers for floor
(11) Console box assembly and parts thereof
(12) Cover assembly for spare wheel and
parts thereof (hard board type)
(13) Cover Fuel pipe (for vehicles upto
1200cc)
(14) Cross member assemblies for floors and
parts thereof
(15) Cross member for roof
(16) Cross member/ member front lower (for
vehicles up to 1200cc) ( front hood)
(17) Door assemblies (for vehicles not
exceeding 800cc) ( complete)
(18) Door checker/ stopper assemblies and
parts thereof
(19) Door gussets
(20) Door handles inside and parts thereof
(21) Door handles outside and parts thereof
(22) Door seals for service holes (PE Sheet
type)
(23) Engine compartment assembly
(complete)
87
(24) Engine under covers (dust/ mud/ splash
protectors)
(25) Extensions for rear floor cross members
(26) Floor assemblies ( complete)
(27) Fresh air control assembly (for vehicles
not exceeding 800cc)
(28) Front floor panels (for vehicles not
exceeding1200cc)
(29) Front hood assembly (complete)
(30) Front radiator grill (non-plated) and parts
thereof
(31) Garnishes and trims (inner/ outer) other
than chrome plated
(32) Handles window regulator and parts
thereof
(33) Heat insulators/ baffles for floor
insulation from exhaust pipe
(34) Heating/demisting/ventilation/ defrosting
air ducts and nozzels
(35) Housing/ box fuel Inlet
(36) Inner panel for windshield header/ rail
roof / frame roof assembly (front/ rear) and
parts thereof
(37) Inner Panels for quarter window
88
(38) Inner pillars/ reinforcements for side
body
(39) Instrument panel complete excluding
foamed
(40) Linings/ guards for fender and wheel
housing
(41) Link rods for activating door latches
(42) Lower cross member for dash panel and
parts thereof (for vehicles not exceeding
1200cc)
(43) Luggage door and parts thereof (hatch
back type) (for vehicles not exceeding 800cc)
(44) Member assembly front side with or
without apron and parts thereof (for vehicles
not exceeding 800cc)
(45) Member cowl and parts thereof
(46) Member for engine mounting (for
vehicles not exceeding 800cc)
(47) Member steering support and parts
thereof
(48) Member tail end (for vehicles not
exceeding 800cc)
(49) Package tray trim/ trim partition
(50) Pan rear floor and parts thereof (for
vehicles not exceeding 1200cc)
89
(51) Panel assembly for head lamp support/
mounting and parts thereof
(52) Panel assembly for rear combination
lamp mounting and parts thereof
(53) Panel complete rear skirt and parts
thereof
(54) Panel dash ( sheet metal) (for vehicles
not exceeding 1200cc)
(55) Panel dash side (for vehicles not
exceeding 1200cc)
(56) Panel front fenders (for vehicles not
exceeding 1200cc)
(57) Panel grill lower (for vehicles not
exceeding 800cc)
(58) Panel hood assembly and parts thereof
(for vehicles not exceeding 1200cc)
(59) Panel/ Trim assembly for doors and parts
thereof except retainers/ clips
(60) Panels rear wheel housing inner) and
parts thereof (for vehicles not exceeding
1200cc)
(61) Panels door Inner and outer (sheet
Metal) front, rear and back (for vehicles not
exceeding 800cc)
90
(62) Panels for cowl and parts thereof, (for
vehicles not exceeding 1200cc)
(63) Panels for partition and support to
package tray trim / and parts thereof
(64) Panels rear wheel housing inner and
outer) and parts thereof (for vehicles not
exceeding 800cc)
(65) Panels side body (for vehicles not
exceeding 800cc)
(66) Parts of instrument panel other than
those classifiable under chapter 90
(excluding foamed parts and registers/
louvers)
(67) Protective moldings for doors
(68) Rails for center roof and reinforcements,
assemblies and parts thereof
(69) Rails for roof side and reinforcements,
assemblies and parts thereof (for vehicles
upto 1200cc)
(70) Reinforcement radiator grill (for vehicles
not exceeding 1200cc)
(71) Reinforcements for center floor cross
members
(72) Reinforcements for strikers and hinges
91
(73) Rod/stay/prop for hood support
assembly and parts thereof
(74) Roof head lining (except those meant for
sunroof)
(75) Roof panel (for vehicles not exceeding
800cc) ( complete)
(76) Shroud for fan
(77) Side body assembly ( complete)
(78) Side member assemblies for rear floors
and parts thereof
(79) Side members/ reinforcement for main
floor and parts thereof
(80) Side sill panel assemblies for main floor,
and parts thereof
(81) Silencer/ insulation sheets inner) for
dash panel
(82) Sound deadening/ insulation/ silencer
sheets for floor
(83) Strikers for rear seat holding
(84) Sun Visor
(85) Torsion bars for hinges of luggage
compartment
(86) Trim door opening
92
(87) Upper front member for hood latch (for
vehicles not exceeding 1200cc)
(88) Upper rail/member/frame for back
window assembly and parts thereof
(89) Wheel housing mudguards/ mud flaps
(B)Following components for vehicles of subheading
8703.2113, 8703.2195, 8703.2240
(1) Anchor for spare tyre and parts thereof
(2) Ash trays and parts thereof
(3) Battery trays, clamps, bands, box and
parts thereof
(4) Bottom channel for holding window glass
(5) Bracket/ reinforcement/ hangers for
suspension
(6) Brackets for seat belts
(7) Case/ bazel for inside door handles
(8) Chassis and parts thereof
(9) Cross member assemblies for floor and
parts thereof
(10) Door assemblies (except front door)
(11) Door seals for service holes(PE sheet
type)
(12) Emblems
93
(13) Engine under cover(dust, mud, splash
protectors)
(14) Floor assemblies
(15) Floor mats
(16) Frame floor side
(17) Frame for front suspension
(18) Frame roof front/ plate side and parts
thereof
(19) Front body
(20) Front floor panels and parts thereof
(21) Garnish head lamp and centre
(22) Garnish, side defroster cover, Control
lever
(23) Handles, inside pull and parts thereof,
except sliding door handles
(24) Handles, outside and parts thereof,
except sliding door handles
(25) Handles, window regulator and parts
thereof
(26) Inner pillars/ reinforcements for side
body
(27) Inner/ outer panel for rear quarter
(28) Instrument panel complete, excluding
foamed
94
(29) Knob door inside lock
(30) Link rods for activating door latches
(31) Member floor side
(32) Member for engine room
(33) Pan rear floor and parts thereof
(34) Panel engine room
(35) Panel/ trim assembly for doors and parts
thereof except retainers/ clips
(36) Panels for rear wheel housing (inner)
and parts thereof
(37) Parts of instrument panel other than
those classifiable under Chapter 90(
excluding foamed parts and lid glove box)
(38) Pillar front outer
(39) Reinforcements floor side
(40) Retainer licence plate
(41) Service lid, rear floor
(42) Shroud for fan
(43) Shut stop for center door
(44) Side body assembly
(45) Side member assemblies for floor and
parts thereof
(46) Side sills, front and centre (inner)
(47) Sill rear side inner
95
(48) Splash plate for radiator
(49) Sun visor
(50) Trim rail roof
(51) Wheel housing mud guards/ mud flaps
(C) Following components for vehicles of subheading
8703.2193
(1) Bar for side window
(2) Battery trays, clamps, bands and parts
thereof
(3) Bezels for inside door handles
(4) Bracket rear licence plate
(5) Carrier for spare tyre and parts thereof
(6) Cover assembly for spare wheel
(7) Door handles inside/pull and parts thereof
(8) Door handles outside and parts thereof
(9) Door seals for service holes (PE Sheet
type)
(10) Duct ventilator/hose defroster
(11) Emblems/Stickers
(12) Floor mat (plastic)
(13) Garnish head lamp
(14) Handles window regulator and parts
thereof
(15) Head lamp support
96
(16) Knob for door lock
(17) Mud flaps
(18) Panel/ Trim assembly for doors and parts
thereof except retainers/ clips
(19) Rod/stay/prop hood support assembly
and parts thereof
(20) Service lid rear floor
(21) Sound deadning/ insulation/ silencer
sheets for floor
(22) Stay for radiator support
(23) Stay hood lock opener
(24) Sun Visor
(D) Following components for SUV vehicles
of heading 87.03:
(1) Battery tray assembly and parts thereof
(2) Cross member (rear)
(3) Door checkers
(4) Door handle outside
(5) Door handles (inner / outer)
(6) Door seals (PE sheet type)
(7) Dust cover assembly and parts thereof, for
gear change / control lever
(8) End plate
(9) Filler neck assembly
97
(10) Floor mat assemblies
(11) Front grill / radiator grill
(12) Gear box cover assembly for dust / mud
protection
(13) Gusset plates for engine comportment
(14) Heat insulators
(15) Heat protector for exhaust manifold
(16) Hood cover / soft top
(17) Hood sticks
(18) Lining for roof
(19) Mud covers for engine
(20) Mudguard / mud flaps
(21) Opener filler lid
(22) Pad for Roof Headlining
(23) Plastic linings for wheel housing / fender
(24) Plate assembly for hand brake mounting
(25) Plate holder set for mounting cable for
hood opening
(26) Reinforcement for bumpers
(27) Reinforcements for front floor
(28) Reinforcements for roof (sheet metal)
(29) Reinforcements for seat belts
(30) Reinforcements for storage box / jack
box
98
(31) Rod/prop for hood support and parts
thereof
(32) Side body gussets
(33) Side plates for floor
(34) Side sills for floor
(35) Sound deadening / silencer sheet
(36) Stay for fan shroud
(37) Stay for radiator
(38) Step assembly rear and mounting
brackets
(39) Sun visor
(40) Windshield header panel / Rail
(E) Parts and accessories of bodies
(including cabs) for vehicles of sub – heading
8703.2115
(F) Following components for vehicles of sub
– heading 8703.3225
(1) Air intake grills for fenders / side grill
(2) Bonnet buffer and wind screen staples
(3) Centre facia consol assembly (central part
of instrument panel) and parts thereof
(4) Channels for body drain
(5) Check link cover (strap) for internal door
hinge
99
(6) Cubby box (Console Tunnel base)
(7) Door glass holding channel
(8) Door Trim (Casing)
(9) Emblems
(10) Escutcheon (Bazel) for window regulator
(11) Escutcheon for sill for lock control
(12) Floor mats
(13) Gear box tunnel pad (insulation)
(14) Handles for tail doors
(15) Handles for window regulators
(16) Header rails and parts thereof
(17) Hood cover (soft top tarpauline)
(18) Hood sticks and parts thereof for soft top
mounting
(19) Inside handles for doors
(20) Lamp guards
(21) Lid assembly for locker / storage and
parts thereof
(22) Locking angle for locker / storage lids
(23) Plate assembly for hand brake mounting
(24) Radiator grill assembly and parts thereof
(25) Rear curtain rod and clamp
(26) Rear mud flaps
(27) Roll over bar assembly and parts thereof
100
(28) Shedder assembly (PE plastic sheet
type) for door insulation
(29) Side running board
(30) Step assemblies and parts thereof
(31) Sunvisors
8708.3020 – – Following components for vehicles of
heading 87.03
35
(1) Brake pedal box assembly and parts, top
cover for brake pedal (sheet metal), hand
brake lever assembly and parts and brake
pipes of vehicles of sub – heading 8703.3225
(2) Brake tubes, pipes and their covers of
vehicles of heading 87.03
(3) Brakes and parts thereof (excluding brake
master cylinder / pump, actuator and strut)
and Mounted brake linings for vehicles of sub
heading 8703.2115 and 8703.8030.
(4) Cable parking brake and parts thereof, of
motor cars of heading 87.03 and vehicles of
sub-heading 8703.2113, 8703.2195 and
8703.2240;
(5) Disc/ drum brake of motor cars of heading
87.03 and vehicles of sub-headings
8703.2113, 8703.2193, 8703.2195 and
8703.2240
101
(6) Dust Cover for brake disc of motor cars of
heading 87.03 and vehicles of sub-heading
8703.2193
(7) Lever parking brake assembly and parts
thereof, of veicles of heading 87.03 and
vehicles of sub-headings 8703.2113,
8703.2193, 8703.2195, 8703.2240,
8703.2260, 8703.2313, 8703.2323 and
8703.3223
(8) Brake Pedal and housing assembly and
parts thereof for motorcars of sub-headings
87.03 and 8703.2193
(9) Brake Pedal assembly and parts thereof;
Parking brake cable and parts thereof for
SUVs vehicles of 87.03
8708.7010 – – – Road wheels (excluding casted), rims
discs, caps, ornaments and weights for
vehicles of heading 87.03 and vehicles of
sub-headings 8704.2190, 8704.3130,
8704.3150 and 8704.3190
35
8708.9120 – – – Radiator other than aluminum core, for
vehicles of heading 87.03 and vehicles of
sub-headings 8704.2190, 8704.3130,
8704.3150, 8704.3190 and 8703.3225
35
102
8708.9210 – – – Silencers, mufflers and exhaust pipes for
vehicles of heading 87.03 and vehicles of
sub-headings 8704.2190, 8704.3130,
8704.3150, and 8704.3190
35
8708.9930 – – – For the vehicles of heading 87.03: 35
(A) Following components for motor cars of
heading 87.03
(1) Air cleaner housing assembly and parts
thereof
(2) Arms for fan belt adjusting
(3) Bracket for generator
(4) Bracket for holding jack
(5)Bracket for jacking (for vehicles upto
1200cc)
(6) Bracket for stabilizing bar (for vehicles
upto 1200cc)
(7) Bracket front seat inside (for vehicles upto
1200cc)
(8) Bracket parking lever
(9) Cable assembly for choke and parts
thereof
(10) Cable for heater / air vent control and
parts thereof (for vehicles upto 800cc)
(11) Cable for hood latch release and parts
thereof
103
(12) Cables for opening fuel lid and parts
thereof
(13) Cables for opening trunk latch and parts
thereof
(14) Cap assembly fuel filler maintenance
hole
(15) Cap assembly fuel filler
(16) Engine mounting brackets (sheet metal
and cast iron, non rubberised)
(17)Fuel filler neck and pipe (other than
plastic)
(18) Fuel pipe (main)
(19)Fuel pipe (return)
(20) Fuel tank (other than plastic)
(21) Fuel tank bands / brackets for mounting
(22) Fuel tube protectors (for vehicles upto
1200cc)
(23) Gear shift control rods/ transmission
cables (manual type) (for vehicles not
exceeding 1200cc)
(24) Heater unit (using engine heat) and parts
thereof
(25) Lever fuel lid latch release
104
(26) Lever gear shift control and parts thereof
(manual)
(27) Lever hood latch release
(28) Lever luggage door latch release
(29) Lid assembly fuel filler
(30) Nozzel and hose for wind shield washer
(31) Pedal and housing assembly (brake,
clutch, accelerator and parts thereof)
(32) Protectors for fuel filler pipes
(33) Protectors fuel tank
(34) Reserve tank and hose assembly for
radiator tank and parts threreof
(35) Seat track adjuster without reclining
mechanism
(36) Shield fuel tank filler pipe
(37) Towing hooks
(38) Washer jar
(B) Following components for vehicles of
heading 8703.2113, 8703.2195 and
8703.2240
(1) Air suction assembly for air cleaner
(2) Arm for gear select assembly and parts
thereof
(3) Arms for fan belt adjusting
105
(4) Bracket for brake fluid reservoir
(5) Bracket for fuse box
(6) Bracket for generator
(7) Bracket for holding jack
(8) Bracket for mounting radiator
(9) Bracket for suspension
(10) Brake fluid reservoir assembly and parts
thereof
(11) Cable assembly for accelerator and parts
thereof
(12) Cable assembly for choke and parts
thereof
(13) Engine mounting brackets (sheet metal
and cast iron, non rubberised), excluding
front mount bracket.
(14) Fuel filler neck and pipe
(15) Fuel tank (other than plastic)
(16) Gear shift control rods/ transmission
cables
(17) Hanger for muffler
(18) Hooks for engine lifting
(19) Lever gear shift control and parts thereof
(20) Nozzel and hose for wind shield washer
106
(21) Plates, seats, hangers, spring
shackle(inner/ outer) bump stoppers, for use
with leaf springs
(22) Reserve tank and hose assembly for
radiator water and parts thereof
(23) Spare wheel carrier and bolt assembly
(24) Support set for gear shift arm
(25) Towing hooks
(26) Washer jar
(C) Following components for vehicles of subheading
8703.2193
(1) Arms for fan belt adjusting
(2) Engine mounting brackets (sheet metal
and cast iron, non rubberised)
(3) Fuel tank
(4) Lifting hooks for engine
(5) Link rods for activating door latches
(6) Nozzel wind shield washer
(7) Pedal and housing assembly for brake,
clutch, accelerator and parts thereof
(8) Plate cylinder block
(9) Plates, seats, hangers, shackles (inner/
outer), stop rear bump, bumper rear spring
107
and pad for leaves for use with leaf spring
assemblies
(10) Reserve tank and hose assembly for
radiator water and parts thereof
(11) Washer jar
(D) Following components for SUV of
heading 87.03:
(1) Bands / protective blankets / brackets for
fuel tank.
(2) Brackets for accelerator cable.
(3) Brackets for mounting air cleaner
assembly
(4) Brackets for mounting bumper
(5) Brackets for mounting engine (sheet
metal)
(6) Brackets for mounting fuse box / relay box
(7) Brackets for mounting power steering
tank, power stearing pump and power
stearing oil reservoir
(8) Brackets for mounting radiator
(9) Brackets for mounting silencers / mufflers
/ exhaust pipes
(10) Brackets for mounting suspension (sheet
metal)
108
(11) Brackets for mounting vacuum tank
(12) Brackets for mudguards
(13) Brackets for release mechanism for hood
opening
(14) Brackets for seats
(15) Cable for hood latch release
(16) Cable for hood lock control
(17) Engine cooling system pipes (metal)
(18) Fuel pipe for inlet fuel
(19) Fuel tubes, main and return
(20) Knobs for seat reclining knuckles
(21) Mounting system for spare wheel
(22) Oil cooler pipes (metal)
(23) Pedal Assembly for accelerator and
parts thereof
(24) Pedal assembly for clutch and parts
thereof
(25)Power adjustment screw for hand brake
(26) Radiator pipes
(27) Resonator for air intake system.
(28) Seat Adjusting Track
(29) Spare wheel carrier assembly and parts
thereof
(30) Towing hook
109
(31) Wire protecting pads (foam)
(E) Following components for vehicles of sub
heading 8703.2115
(1) Air filter assembly and parts thereof
(2) Battery carrier assembly and parts thereof
(3) Brackets
(4) Brake oil tank
(5) Breather tube
(6) Chassis and parts thereof
(7) Control cables assemblies and parts
thereof
(8) Engine mounting bolt; Engine cover
(9) Engine mounting bridge / cross member
(10) Fuel pipes
(11) Fuel tank assembly and parts thereof;
cap fuel tank
(12) Fuse box assembly and parts thereof
(13) Handle grip
(14) Internal cock for handle grip
(15) Kick starter assembly and parts thereof
(16) Knobs
(17) Lever assembly gear shift
(18) Sleeve for wheel
(19) Spacer for wheel
110
(20) Speedometer cable assembly and parts
thereof
(21) Torque rod
(22) Wheel nuts
(F) Following components for vehicles of sub
– heading 8703.3225
(1) Accelerator cable
(2) Accelerator pedal assembly and parts
thereof
(3) Air cleaner housing assembly and parts
thereof
(4) Battery tray assembly and parts thereof
(5) Bracket for body floor support
(6) Bracket for fuel tank pipes
(7) Bracket for mounting body on chassis
(8) Bracket for mounting internal light
(9) Bracket for power stearing oil reservoir
(10) Bracket for power stearing pump
mounting
(11) Bracket for radiator mounting
(12) Bracket for roll over bar
(13) Bracket for silencer / exhaust pipe
support
(14) Bracket for track rod protection
111
(15) Clutch pipe (feed)
(16) Cover for fuse box
(17) Cradle / support for fuel tank
(18) Cyclone pipe oil drain (sheet metal)
(19) Flinger / damper
(20) Fuel filler cover assembly and parts
thereof
(21) Fuel filler neck
(22) Gate plate for gear lever retention
(23) Hose assembly for washer
(24) Internal air duct for heater
(25) Lower air duct
(26) Lower seat for front spring
(27) Pipe assembly for fuel and parts thereof
(28) Pipe for heater return
(29) Retainer for suspension spring
(30) Retaining plate for pulley
(31) Rings for securing shock absorbers
(32) Spare wheel carrier assembly and parts
thereof
(33) Stay assembly with cover for roll over bar
(34) Strap for fuel tank
(35) Strut for air cleaner bracket
112
(36) Top plate (plate grommet) for gear
change assembly
(37) Towing hook
(38) Towing ring recovery and lashing
assembly and parts thereof
(39) Underside protection bar assembly for
propeller shaft
(40) Washer tank assembly and cap thereof
8714.1020 – – – Following components for vehicles of
heading 87.11:-
35
(1) Air cleaner assembly and parts thereof
(2) Axles (front, rear, collar) and parts thereof
(3) Battery Box
(4) Bolt for engine mounting
(5) Brake cables and parts thereof
(6) Brake drums
(7) Brake pedal shaft
(8) Brake pads
(9) Brake rods, linkages and levers
(10) Brake shoes/ Mounted brake lining of
asbestos
(11) Brakes (complete)
(12) Cams for brakes
(13) Chain case and parts thereof
113
(14) Clutch cables and parts thereof
(15) Complete fuel system
(16) Complete wheels
(17) Fenders and parts thereof
(18) Foot rest and parts thereof
(19) Frame / chassis and parts thereof
(20) Front fork assembly (complete)
(21) Fuel pipes / tubes
(22) Fuel tank (whether or not painted)
(23) Fuel tank cap (with or without lock)
(24) Fuse boxes
(25) Gear shift lever pad
(26) Grips (whether or not twisting) and parts
thereof
(27) Handle bar and parts thereof
(28)Hubs for wheels
(29) Lever set kick starter
(30) Levers for front brake and clutch and
parts thereof
(31) Motorcycle head lamp housing
(32) Mudguards / flaps (plastic)
(33) Nipples for wheels
(34) Parts for rear shock absorber assembly
other than bushes, collars, stoppers, valves,
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guides, rings, pistons, springs, plates and
spacers
(35) Parts of front fork assembly other than
inner tubes, guides, races, ball assembly,
seals, brackets, valves, oil locks, rings,
pistons, stoppers, collars, front fork springs,
plugs and bridges for forks
(36) Rear shock absorbers assembly
(37) Rim flaps (other than rubber) for wheels
(38) Rims for wheels
(39) Side covers and parts thereof
(40) Side stands / main stands and parts
thereof
(41) Silencers / exhaust pipes / mufflers and
parts thereof
(42) Spokes for wheels
(43) Sprockets for wheels
(44) Swinging arm assembly and parts
thereof except collar and bushing
(45) Throttle cables and parts thereof
(46) Torque link and parts thereof
(47) Regulator rectifier
(48) Clutch assembly
(49) Emblems / Stickers
115
9401.2010 – – – For vehicles of heading 87.03 and
vehicles of sub-headings 8704.2190,
8704.3130, 8704.3150 and 8704.3190
35
9401.9910 – – – Seat parts made of foam, head/arm rests
and seat frames for vehicles of heading 87.03
and vehicles of subheadings 8704.2190,
8704.3130, 8704.3150 and 8704.3190
35
98.01 Services provided or rendered by hotels,
marriage halls, lawns, clubs and caterers.
9801.1000 Services provided or rendered by hotels
9801.2000 Services provided by restaurants
9801.3000 Services provided or rendered by marriage
halls and lawns
9801.4000 Services provided or rendered by clubs
9801.5000 Services provided or rendered by caterers,
suppliers of food and drinks
9801.6000 Ancillary services provided or rendered by
hotels, restaurants, marriage halls, lawns,
caterers
9801.7000 Services provided or rendered by hostels
9801.8000 Services of Ship Chandlers
9801.9000 Other
9905 Imports by Dignitaries of UAE, Qatar,
Bahrain and Kingdom of Saudi Arabia:
0%”
116
Household articles and personal effects
including vehicles and goods for donation to
projects established in Pakistan, imported by
the rulers and following dignitaries of UAE,
Qatar, Bahrain and Kingdom of Saudi Arabia
subject to the conditions mentioned below
and the conditions mentioned in sub-chapter
notes:-
Dignitaries of UAE
1. H.H. Sheikh Mohammad Bin Zayed Al
Nahyan, President of UAE and Ruler of
Emirates of Abu Dhabi.
2. H.H. Sheikh Mansour Bin Zayed Al
Nahyan, Deputy Prime Minister and
Minister of Presidential Affairs of UAE.
3. H.H.Sheikh Khaled Bin Mohamed Bin
Zayed Al Nahyan, Crow Prince of Abu
Dhabi
4. H.H. Sheikh Hazza Bin Zayed Al Nahyan,
Deputy Ruler of Abu Dhabi.
5. H.H.Sheikh Tahnoun Bin Zayed Al
Nahyan, Deputy Ruler of Abu Dhani
6. H.H. Sheikh Suroor Bin Mohammad Al
Nahyan, Chamberlain of the Presidential
117
Court of UAE, Abu Dhabi and Member of
Ruling Family of UAE.
7. H.H. Sheikh Mohammed Bin Khalid Al
Nahyan, Member of the Ruling Family of
UAE.
8. H.H. Sheikh Nahyan Bin Mubarak Al
Nahyan, Member of Ruling Family of UAE
and UAE’s Minister of Culture, Youth,
Social and Knowledge Development as
well as Minister of Tolerance.
9. H.H. Sheikh Sultan Bin Hamdan Bin
Mohammed Al Nahyan, Member of Ruling
Family of UAE.
10.H.H. Sheikh Tahnoun Bin Mohammad Al
Nahyan, Member of the Ruling Family of
Abu Dhabi.
11.H.H. Sheikh Rashid Bin Khalifa Bin Saeed
Al Maktoum, Member of the Ruling Family
of Dubai.
12.H.H. Sheikh Saeed Bin Zayed Bin Sultan
Al Nahyan, Representative of the Ruler of
Abu Dhabi and Member of the Ruling
Family of UAE.
13. H.H. Sheikh Hamdan Bin Zayed Al
Nahyan, Representative of the President
118
of the UAE Western Region and Member
of Ruling Family of Abu Dhabi.
14.H.H. Sheikh Mohammad Bin Rashid Al
Maktoum, Prime Minister/Vice President
of UAE and Ruler of Dubai.
15.H.H. Sheikh Hamdan Bin Mohammed Bin
Rashid Al Maktoum, Crown Prince of
Emirates of Dubai and Member of the
Ruling Family of UAE.
16. H.H. Maj. Gen. Sheikh Ahmed Bin Rashid
Al Maktoum, Member of the Ruling Family
of UAE and Deputy Chairman of Dubai
Police and Public Security.
17. H.H. Maj. Gen. Sheikh Nahyan Bin Zayed
Al Nahyan, Commander of Royal Guard
and Member of the Ruling Family of UAE.
18. H.H. Sheikha Fatima Bin Mubarak,
Member of the Ruling Family of UAE.
19. H.H. Dr. Sheikh Sultan Bin Khalifa Bin
Zayed Al-Nahyan, Advisor of the
President of UAE and Member of the
Ruling Family of UAE.
20. H.H. Maj. Gen. Sheikh Al Mur Bin
Muktoum Bin Juma Al Maltoum, Member
of the Ruling Family of UAE.
119
Dignitaries of Bahrain:
1. H.E. King Hamad Bin Isa Al-Khalifa.
2. Lt. Gen. Sheikh Mohamed Bin Isa Bin
Salman Al-Khalifa.
3. H.E. Shaikh Ahmed Bin Ali Bin Abdullah
Al Khalifa, Member of Ruling Family &
First Cousin of His Majesty, the King of
the Kingdom of Bahrain
Dignitaries of Qatar:
1. H.H. Sheikh Tamim Bin Hamad Al-Thani,
the Emir of the State of Qatar.
2. H.H. Sheikh Hamad Bin Khalifa Al-Thani,
the Father of the Emir of the State of
Qatar.
3. H.H. Sheikh Mohammd Bin Abdul
Rahman Bin Jassim, Prime Minsiter of the
State of Qatar.
4. H.E. Sheikh Mohammad Bin Khalifa Al-
Thani, Former Deputy Prime Minister of
the State of Qatar.
5. H.E. Sheikh Hamad Bin Jassim Bin Jabr
Al-Thani, Former Prime Minister & Former
Foreign Minister.
6. H.E. Sheikh Mohammad Bin Faisal Al-
Thani.
120
7. H.E. Sheikh Ali Bin Abdullah Al-Thani.
8. H.E. Sheikh Falah Bin Jassim Bin Jabr Al-
Thani.
9. H.E. Sheikh Faisal Bin Khalifa Kh. A. Al-
Thani.
10.H.E. Sheikh Abdullah Bin Jassim Al-Thani.
11. H.E. Sheikh Faisal Bin Jassim Al-Thani.
12. H.E. Sheikh Faisal Bin Nasser Al-Thani.
Dignitaries of Kingdom of Saudi Arabia:
1. His Royal Highness Prince Fahad Bin
Sultan Bin Abdul Aziz Al-Saud, Governor
of Tabuk of Kingdom of Saudi Arabia
2. His Royal Highness Prince Mansour Bin
Mohammad Bin S. Bin Abdul Rahman Al-
Saud
3. HRH Prince Mutaib Bin Mohammad Al
Saud, Member of Royal Family of Saudi
Arabia.
i. A complete list of all vehicles showing
name of the owner, details of imports and
present custodian etc. shall be provided
by UAE/Qatar/Bahrain/Saudi Arabia
Ambassador.
ii. The list shall be updated every six
months i.e. on 31st July and 31st January
121
to show status as on 1st July & 1st
January.
iii. UAE/Qatar/Bahrain/Saudi Arabia Rulers
must make and disclose alternate
arrangements for maintenance of their
fleet by their employees and not by any
Pakistani posing as their agents or
authorized representatives.
iv. UAE/Qatar/Bahrain/Saudi Arabia
Embassy should undertake that no
Pakistani will be allowed use of their duty
free vehicles and that they will abide by
the true spirit in which this concession is
available to the
UAE/Qatar/Bahrain/Saudi Arabia Rulers.
v. In order to avail the duty concession, an
exemption certificate to this effect shall
be issued by the Ministry of Foreign
Affairs, Government of Pakistan.
vi. On the recommendations of Ministry of
Foreign Affairs, FBR may issue
exemption certificate to any dignitary, not
listed above under this PCT Code.