Incentive Data

Reduced duty on pre-fabricated structures for hotels and on machinery and equipment.

Customs Tariff and Trade Controls, Part II – Procedure (2020-2021), [43rd Edition], [As amended upto 17th August, 2020]

Duties under the Fifth Schedule to the Customs Act, 1969 (Iv of 1969), Part I

Import of plant, machinery, equipment and apparatus, including capital goods for various industries/sectors

Note: -- For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below:--

 

S.No

Description

PCT Code

Customs Duty (%)

Conditions

18

1. Machinery, equipment and other project related items including capital goods, for setting up of power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar

Respective Headings

0%

1. Ministry of Industries,

Production & Special Initiatives, shall certify in the prescribed manner and format as per Annex-B that the imported goods are bona fide project requirement. The authorized officer of the

Ministry shall furnish all

relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969.

2. Machinery, equipment and other project related items for setting up of hotels located in an area of 30 km around the zero point in Gwadar.

Respective Headings

3%, 5%

2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

 

 

 

3. Condition (iv) of the

preamble.

30

Pre-fabricated room / structures for setting up of new hotels /motels in Hill Stations, Gilgit Baltistan, AJK, and Coastal Areas of Baluchistan (excluding Hub)

9406.1090

9406.9090

8%

(i) The concerned ministry or department shall approve the project. The Authorized Officer of the ministry or department shall certify in the prescribed format and manner as per Annex-B that the imported goods are bona fide project requirement and shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID

and password obtained under section 155D of the Customs Act, 1969.

 

Source

Customs Tariff and Trade Controls, Part II – Procedure (2020-2021), 43rd Edition, As amended upto 17th August, 2020, Duties under the Fifth Schedule to the Customs Act, 1969 (Iv of 1969), Part I