THE SECOND SCHEDULE
[See Section 3(36)]
In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted,
namely: -
THE FIFTH SCHEDULE
[see section 18(1A)]
Part-I
Import of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors
TABLE
|
S. No. |
Description |
PCT Code |
Customs Duty (%) |
Condition |
|
1 |
(I) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc. |
|
|
1. In respect of goods of mentioned in Column (2) read with PCTs mentioned in Column (3), the Ministry of National Food Security and Research shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona fide requirement for use in the Agriculture sector. 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. Condition (iv) of the preamble. |
|
(1). Evaporators for juice concentrate. |
8419.8990 |
5% |
||
|
(2). Machinery used for dehydration and freezing |
8419.3100 8418.6990 |
0% 5% |
||
|
(3). Heat exchange unit. |
8419.5000 |
5% |
||
|
(4). Machinery used for filtering and refining of pulps/juices. |
8421.2200 |
5% |
||
|
(5). Complete Rice Par Boiling Plant. |
8419.8990 & other Respective Headings |
5% 0%,3%,5% |
Sources:
- S. No. 1, (I) of Part-I of 5th Schedule of Customs Act 1969 amended up to 30th June 2021
- https://download1.fbr.gov.pk/Docs/2021711171234418SecondScheduleofFA(5thScheduleofCA).pdf