Imports

Tax Year Nature of Transaction

Mobile Phone

Exemptions under this section +

Import of “Real-time PCR system (standard 96-well plate and 0.2ml tubes format, 5 channel)”, “Biosafety Cabinet” and “Auto Clave 50 Liter Capacity” for a period commencing from 20th March 2020 and ending on 31st December 2021
Import of thirty million adult 3xPly Knit face masks received as humanitarian assistance from M/s HANES Brands Inc. North Carolina, USA for distribution within the population of Lahore Division, Government of the Punjab
Import and subsequent supply of five hundred thousand metric tons of white sugar imported by the Trading Corporation of Pakistan
Import of oxygen, generators, cylinders, Cryogenic and vessels, goods for a period of one hundred and eighty days starting from the 14th of May 2021
The import of prescribed goods which takes place within the jurisdiction of Border sustenance markets, subject to certain conditions
Import of drones donated by Ministry of Agriculture and Rural Affairs (MARA), Government of China to Pakistan through Sea Route
Import of machinery and equipment as listed in S. No 32 of Part-I of Fifth Schedule to the Customs Act, 1969 subject to the same conditions and limitations as specified therein
The Institutions of the Agha Khan Development Network (Pakistan)
Goods classified under Pakistan Customs Tariff falling under Chapter 86 and 99 except PCT Heading 9918;
Petroleum oils and oils obtained from bituminous minerals crude, furnace oil etc.;
Goods imported by direct and indirect exporters covered under sub-chapter 7 of Chapter XII of SRO 450(I)/2001, dated June 18, 2001;
Goods temporarily imported into Pakistan for subsequent exportation, and which are exempt from customs duty and sales tax;
Goods temporarily imported into Pakistan by international athletes which would be subsequently taken back by them within 120 days of temporary imports;
Manufacturing Bond as prescribed under chapter XV of Customs Rules, 2001;
mineral oil imported by a manufacturer or formulator of pesticides which is exempt from customs-duties under the Customs Notification No. S.R.O 857(I)/2008, dated the 16th August 2008;
Federal Government, provincial and local government;
A foreign company and its associations;
A person who imports plant and machinery for execution of a contract with the Federal Government or a provincial government or a local government and produces a certificate from that government;
Companies importing high speed diesel oil light diesel oil etc. for refining and chemical used for refining;
Petroleum companies covered under the customs and Sales Tax Notification No. SRO 678(I)/2004, except motor vehicles imported by such companies;
Goods purchased or manufactured and exported from Pakistan which are subsequently imported in Pakistan within one year of their exportation, provided conditions of section 22 of the customs Act, 1969 are complied with;
Plant and machinery imported for setting up of a bagasse/biomass-based cogeneration power project qualifying for exemption, clause 132C of part I of 2nd schedule;
Persons authorized under export Facilitation scheme 2021 notified by the Board subject to certain conditions and limitations;
Persons authorized under export Facilitation scheme 2021 notified by the Board subject to certain conditions and limitations;
Printed books excluding brochures, leaflets and similar printed matter, whether or not in single sheets;
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material;
Blind talking mobile phones imported by blind persons as per rules issued by the Board.
Fully and partly designed cypher devices, for use within the country as are verified by Cabinet Division (NTISB) with reference to design, quality and quantity
Import of plant, machinery and equipment including dumpers and special purposes motor vehicles imported by the following for construction of Sukkur-Multan section of Karachi- Peshawar Motorway project and Karakorum Highway (KKH) Phase-II (Thakot to Hevellian Section) of CPEC project respectively, namely:
- M/s China state Construction Engineering Corporation Limited;
- M/s China Communication Construction Company construction;
Import of construction materials or import of construction materials or goods up to a maximum of 10,898.000 million rupees imported by China State Construction Engineering Corporation (M/s CSCEC) for construction of Sukkur-Multan section of Karachi-Peshawar Motorway project of National Highway Authority under CPEC
Import of thirty-five armoured and security vehicles imported by or for Ministry of Foreign Affairs, Government of Pakistan meant for security of visiting foreign dignitaries, subject to the certain conditions
Import of equipment to be furnished or installed for Rail Based Mass Transit Projects in Lahore, Karachi, Peshawar and Quetta under CPEC
Import of firefighting equipments by industrial undertakings set up in the special economic zones established by the Federal Government
Import of the capital equipment as defined in Special Technology Zones Authority Act, 2021 (XVII of 2021):
- Zone developers for consumption in the special technology zones for the period of ten years commencing from the date of signing the development agreement
- Zone enterprises for a period of ten years from the date of issuance of license by the Special Technology Zone Authority
- Special Technology Zones Authority established under Special Technology Zones Authority Act, 2021
Mobile phones brought in personal baggage under the Baggage Rules, 2006
Goods for the execution of contract, imported by contractors and sub-contractors engaged in the execution of power project under the agreement between the Islamic Republic of Pakistan and HUB Power Company Limited
Import and subsequent supply of items with dedicated use of renewable sources of energy like solar and wind etc., even if locally manufactured (Clause 77 - Part IV of 2nd Schedule)
Prescribed agricultural equipments under Chapter 84
Aircraft, spare parts, operational tools etc.
Import or acquisition of aircraft on wet or dry lease by M/s Pakistan International Airlines Corporation with effect from 19th March 2015
The persons mentioned in Table 1 of clause (66) of Part I of the Second Schedule as recipients of payment. Provided that such persons shall continue to perform functions as withholding and collecting agent under the aforesaid provisions
Exemption from collection of tax under Section 148 of the Ordinance for period of three months from 1st December 2022 on the goods required and imported for relief operation for flood affectees, duly certified by NDMA and PDMA (Clause 123)
Exemption from collection of tax under Section 148 of the Ordinance on the import of Tomato (PCT heading 0702.0000) and onion (PCT heading 0703.1000) till 31st December 2022 (clause 124)