THE SIXTH SCHEDULE

[See section 13(1)]

Table-1 (Imports or Supplies)

 

Serial No.

Description

Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969)

(1)

(2)

(3)

1.

Live Animals and live poultry

0101.1000, 0101.9000, 0102.1010, 0102.1020, 0102.1030, 0102.1040, 0102.1090, 0102.9010, 0102.9020, 0102.9030, 0102.9040, 0102.9090, 0104.1000, 0104.2000, 0105.1100, 0105.1200, 0105.1900, 0105-9400 (substituted for "0105.9200, 0105.9300" by Finance Act, 2007), 0105.9900, 0106.1100, 0106.1200, 0106.1900, 0106.2000, 0106.3110, 0106.3190, 0106.3200, 0106.3900 and 0106.9000

 

2.

Meat of bovine animals, sheep and goat, excluding poultry and offal, whether or not fresh, frozen or otherwise, preserved

 

(Substituted for "Meat of bovine animals, sheep, goat and poultry, excluding offal, whether or not fresh, frozen or otherwise, preserved" by Finance Act, 2007).

02.01, 02.02 and 02.04

(substituted for" 0201.1000, 0201.2000, 0201.3000, 0202.1000, 0202.2000, 0202.3000, 0204.1000, 0204.2100, 0204.2200, 0204.2300, 0204.3000, 0204.4100, 0204.4200, 0204.4300, 0204.5000, 0207.1100, 0207.1200, 0207.1300, 0207.1400, 0207.2400, 0207.2500, 0207.2600, 0207.2700, 2007.3200, 0207.3300, 0207.3500 and 0207.3600" by Finance Act, 2007) 

 

3.

Fish and crustaceans excluding live fish whether or not fresh, frozen or otherwise preserved

 

(Substituted for "Fish and crustaceans, whether or not fresh, frozen or otherwise preserved" by Finance Act, 2007).

03.02, 03.04 and 03.06

(substituted for"0302.1100, 0302.1200, 0302.1900, 0302.2100, 0302.2200, 0302.2300, 0302.2900, 0302.3100, 0302.3200, 0302.3300, 0302.3400, 0302.3500, 0302.3600, 0302.3900, 0302.4000, 0302.5000, 0302.6100, 0302.6200, 0302.6300, 0302.6400, 0302.6500, 0302.6600, 0302.6900, 0303.1100, 0303.1900, 0303.2100, 0303.2200, 0303.2900, 0303.3100, 0303.3200, 0303.3300, 0303.3900, 0303.4100, 0303.4200, 0303.4300, 0303.4400, 0303.4500, 0303.4600, 0303.4900, 0303.5000, 0303.6000, 0303.7100, 0303.7200, 0303.7300, 0303.7400, 0303.7500, 0303.7600, 0303.7700, 0303.7800, 0303.7900, 0304.1000, 0304.2000, 0304.9000, 0305.3000, 0305.4100, 0305.4200, 0305.4900, 0305.5100, 0305.5900, 0305.6100, 0305.6200, 0305.6300, 0305.6900, 0306.1100, 0306.1200, 0306.1300, 0306.1400, 0306.1900, 0306.2100, 0306.2200, 0306.2300, 0306.2400 and 0306.2900" by Finance Act, 2007) 

 

4.

Fresh, liquid and dried milk without addition of sugar or any other sweetening matter whether packed or not. (omitted by Finance Act 2006)

 

0401.1000, 0401.2000, 0401.3000, 0402.1000, 0402.2100 and 0402.9100.

5.

 

 

 

 

Cream excluding those packaged and sold under brand name or trademark. (omitted by Finance Act 2006)

0401.1000, 0401.2000, 0401.3000, 0402.1000, 0402.2100, 0402.2900, 0402.9100 and 0402.9900

6.

Plain yogurt excluding packaged or sold under trademark or brand name. (omitted by Finance Act 2006)

 

0403.1000

7.

Whey excluding packaged or sold under brand names or trademarks. (omitted by Finance Act 2006)

 

0404.1010 and 0404.1090

8.

Butter not sold under brand names or trademarks. (omitted by Finance Act 2006)

 

0405.1000

9.

Desi ghee derived from milk. (omitted by Finance Act 2006)

 

0405.9000

10.

Cheese excluding packaged or sold under brand names or trademarks. (omitted by Finance Act 2006)

0406.1010, 0406.2000, 0406.3000, 0406.4000 and 0406.9000

 

11.

Eggs including eggs for hatching.

 

0407.0010 and 0407.0090

12.

Live plants including bulbs, roots and the like (substituted for "and tubers, etc" by Finance Act, 2007).

0601.1010, 0601.1090, 0601.2000, 0602.1000, 0602.2000, 0602.3000, 0602.4000, 0602.9010 and 0602.9090

 

13.

Edible vegetables including roots and tubers, whether fresh, frozen or otherwise preserved (e.g. in cold storage) but excluding those bottled, canned or packaged.

 

0701.1000, 0701.9000, 0702.0000, 0703.1000, 0703.2000, 0703.9000, 0704.1000, 0704.2000, 0704.9000, '0705.1100, 0705.1900, 0705.2100, 0705.2900, 0706.1000, 0706.9000, 0707.0000, 0708.1000, 0708.2000, 0708.9000, 0709.1000, 0709.2000, 0709.3000, 0709.4000, 0709.5100, 0709.5910, 0709.5990 (substituted for 0709.5200, 0709.5900 by Finance Act, 2007), 0709.6000, 0709.7000, 0709.9000, 0710.1000, 0710.2100, 0710.2200, 0710.2900, 0710.3000, 0710.4000, 0710.8000, 0710.9000, 0712.2000, 0712.3100, 0712.3200, 0712.3300, 0712.3900 and 0712.9000.

 

14.

Pulses.

0713.1000, 0713.2000, 0713.3100, 0713.3200, 0713.3300, 0713.3910, 0713.3920, 0713.3990, 0713.4010, 0713.4020, 0713.5000, 0713.9010, 0713.9020 and 0713.9090.

 

15.

Edible fruits excluding imported fruits (except fruits imported from Afghanistan) whether fresh, frozen or otherwise preserved but excluding those bottled, canned or packaged.

0803.0000, 0804.1010, 0804.1020, 0804.2000, 0804.3000, 0804.4000, 0804.5010, 0804.5020, 0804.5030, 0805.1000, 0805.2010, 0805.2090, 0805.4000, 0805.5000, 0805.9000, 0806.1000, 0806.2000, 0807.1100, 0807.1900, 0807.2000, 0808.1000, 0808.2000, 0809.1000, 0809.2000, 0809.3000, 0809.4000, 0810.1000, 0810.2000, (0810.3000 omitted by Finance Act, 2007), 0810.4000, 0810.5000, 0810.6000, 0810.9010, 0810.9090, 0811.1000, 0811.2000, 0811.9000, 0813.1000, 0813.2000, 0813.3000, 0813.4010, 0813.4020 and 0813.4090.

 

16.

Red chillies excluding those sold in retail packing bearing brand names and trademarks.

 

0904.2010 and 0904.2020

17.

Ginger excluding those sold in retail packing bearing brand names and trademarks.

 

 

0910.1000

18.

Turmeric excluding those sold in retail packing bearing brand names and trademarks.

 

0910.3000

19.

Cereals and products of milling industry

 

(substituted for "Cereals whether or not milled, hulled, polished, packed for retail sale by Finance Act, 2007)..

1001.1000, 1001.9000, 1002.0000, 1003.0000, 1004.0000, 1005.1000, 1005.9000, 1006.1000, 1006.2000, 1006.3010, 1006.3090, 1006.4000, 1007.0000, 1008.1000, 1008.2000, 1008.3000, 1008.9000, 1101.0010, 1101.0020, 1102.1000, 1102.2000, 1102.3000, 1102.9000, 1103.1100, 1103.1300, 1103.1900 1104.2200, 1104.2300, 1104.2900 and 1104.3000 (substituted for "and respective headings of 11.04" by Finance Act, 2007)

 

20.

Seeds, fruit and spores of a kind used for sowing.

1209.1000, 1209.2100, 1209.2200, 1209.2300, 1209.2400, 1209.2500, ("1209.2600" omitted by Finance Act, 2007) 1209.2900, 1209.3000, 1209.9110, 1209.9120, 1209. 9130, 1209.9190 and 1209.9900

 

21.

Cinchona bark.

1211.9000

 

22.

Sugar beet.

 

1212.9100

23.

Sugar cane.

 

1212.9900

24.

Edible oils and vegetable ghee, including cooking oil, on which Federal Excise Duty is charged, levied and collected by a registered manufacturer or importer as if it were a tax payable under section 3 of the Act.

 

Explanation.– Exemption of this entry shall not be available to distributors, wholesalers or retailers

1507.9000, 1508.9000, 1509.1000, 1509.9000, 1510.0000, ("1511.9010" omitted by Finance Act, 2007), 1511.9020, 1511.9030, 1512.1900, 1513.1900, 1513.2900, 1514.1900, 1514.9900, 1515.2900, 1515.5000, 1516.2010, 1516.2020, ("1517.1000" omitted by Finance Act, 2007), 1517.9000 and 1518.0000

 

25.

Milk preparations obtained by replacing one or more of the constituents of milk by another substance, whether or not packed for retail sale.

 

1901.1000,1901.9020 and 1901.9090

(substituted for "19.01" by Finance Act, 2007)

26.

Fruit juices, whether fresh, frozen or otherwise preserved but excluding those bottled, canned or packaged.

2009.1100, 2009.1200, 2009.1900, 2009.2100, 2009.2900, 2009.3100, 2009.3900, 2009.4100, 2009.4900, 2009.5000, 2009.6100, 2009.6900, 2009.7100, 2009.7900, 2009.8000 and 2009.9000

 

27.

Ice and waters excluding those for sale under brand names or trademarks.

 

2201.1010

28

Poultry feed and its ingredients excluding soyabean meal of PCT heading 2304.000 under oil-cake or cottonseed falling under PCT heading 2306.1000

 

2309.9010, 2309.9020, 2309.9090, 2936.2100, 2936.2200, 2936.2300, 2936.2400, 2936.2500, 2936.2600, 2936.2700 and 2936.28002301.

(substituted for "2090, 2306.4100, 2309.9000 and respective headings of 29.36" by Finance Act, 2007)

 

29.

Table salt including iodized salt excluding salt sold in retail packing bearing brand names and trademarks.

 

2501.0010

29A.

Surgical tapes

30.05

29B.

Ultrasound gel

3006.7000

29C.

Blass bangles

7020.0090

30.

Diapers for adults (patients)

 

(substituted for "Adult diapers used for incontinence" by Finance Act, 2007).

 

4818.4010

(substituted for "4818.9000" by Finance Act, 2007)

31

Holy Quran, complete or in parts, with or without translation; Quranic Verses recorded on any analogue or digital media; other Holy books.

4901.9910, 8523.2100, 8523.2910, 8523.2990, 8523.4010, 8523.4030, 8523.4090, 8523.5100, 8523.5200, 8523.5910, 8523.5990, 8523.8010, 8523.8020 and 8523.8090

(substituted for "4901.9910 and respective headings of 85.24" by Finance Act, 2007)

 

32.

Newspapers, journals, periodicals, books, etc. but excluding directories.

 

4901.9100, 4901.9990, 4902.1010, 4902.1090, 4902.9010, 4902.9090 and 4903.0000

 

33.

Currency notes, bank notes, shares, stocks and bonds.

 

4907.0000

34.

Bricks.

 

6901.0000

35.

Building blocks of cement

 

(substituted for "Cement Blocks" by Finance Act, 2007).

 

6810.1100

36.

Silver, in unworked condition.

7106.1000, 7106.9110 and 7106.9190

(substituted for "7106.1000 and 7106.9100" by Finance Act, 2007)

 

37.

Gold, in unworked condition.

 

7108.1100.7108.1210 and 7108.1290

(substituted for "7108.1100 and 7108.1200" by Finance Act, 2007)

 

38

Monetary gold.

 

7108.2000, 7108.2090

39.

Incinerators of disposal of waste management, motorized sweepers and snow ploughs.

 

8417.8000, 8430.2000 and 8479.8990

 

40.

Computer hardware including laptops, notebooks, PCs mainframe and other peripheral units and parts thereof. (omitted by Finance Act 2006)

8471.1000, 8471.3010, 8471.3020, 8471.3090, 8471.4110, 8471.4190, 8471.4910, 8471.4990, 8471.5000, 8471.6010, 8471.6020, 8471.6030, 8471.6040, 8471.6050, 8471.6061, 8471.6069, 8471.6071, 8471.6079, 8471.6080, 8471.6090, 8471.7010, 8471.7020, 8471.7030, 8471.7040, 8471.7050, 8471.7090, 8471.8010, 8471.8020, 8471.8030, 8471.8040, 8471.8050, 8471.8060, 8471.8090, 8471.9010, 8471.9020, 8471.9090, 8473.3010, 8473.3020, 8473.3030 and 8473.3090

 

41.

Computer software.

8523.2990, 8523.4010, 8523.4090, 8523.5990 and 8523.8090

(substituted for "8524.3100, 8524.3900, 8524.4000, 8524.9100, 8524.9910 and 8524.9990" by Finance Act, 2007)

 

42.

Ambulances, firefighting vehicles, waste disposal trucks, brake down lorries, special purposes vehicles for the maintenance of streetlights and overhead cables.

 

87.02, 87.03, 8704.2200, 8704.2300, 8705.3000 and 8705.9000

43.

Aircrafts (words "Aircraft of unladen weight exceeding 8000 kgs. excluding those for recreational or pleasure purpose" substituted by Finance Act 2006).

 

8802.2000, 8802.3000 and 8802.4000

8802.3000 and 8802.4000

44.

Ships, of gross tonnage exceeding 15 LDTs, excluding those for recreational or pleasure purpose.

8901.2000, 8901.3000 and 8901.9000 

45.

Dextrose and saline infusion giving sets ("imported" omitted by Finance Act, 2007) along with empty non-toxic bags for infusion solution, Dextrose and saline infusion giving sets, Artificial parts of the body, Intra-Ocular lenses and glucose testing equipment.

 

9018.3910, 9018.3920, 9021.3100, 9021.3900 and 9027.8000

 

46.

Goods imported by various agencies of the United Nations, diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts and, Orders, rules and regulations made thereunder; and agreements by the Federal Government provided that such goods are charged to zero-rate of customs duty under Customs Act, 1969 (IV of 1969), and the conditions laid therein

 

(substituted for "Goods imported by diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts and, orders, rules, regulations made thereunder and agreements by the Federal Government provided that such goods are charged to zero-rate of customs duty under the Customs Act, 1969 (IV of 1969), and the conditions laid down for customs purposes are observed." by Finance Act, 2007)

 

99.01, 99.02, 99.03 and 99.06

47.

Import of articles of household and personal effects including vehicles and also the goods for donation to projects established in Pakistan imported by any of the rulers of Gulf Shaikhdoms who is in possession of residential accommodation in Pakistan and goods including vehicles by the United Arab Emirates dignitaries as are listed in column (2) against heading No. 99.05 in column (1) of the First Schedule to the Customs Act, 1969 (IV of 1969), for their personal use and for donation to welfare projects established in Pakistan subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty on such goods under the said Act.

 

99.05

48.

Goods imported or supplied under grants-in-aid for which a specific consent has been obtained from the Central Board of Revenue; supplies and imports under agreements signed by the Government of Pakistan before the 30th June, 1996, provided the agreements contained the provision for exemption of tax at the time of signing of agreement.

 

99.03

49.

Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments, including goods imported for the President’s Fund for Afghan Refugees, relief goods donated for Afghan Refugees, gifts for President’s Fund for Assistance of Palestine and gifts received by Pakistani organizations from Church World Services or the Catholic Relief Services subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Custom Act, 1969 (IV of 1969).

 

99.07, 99.08 and 99.11

50.

Articles imported through post as unsolicited gifts, subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

 

99.09

51.

Imported samples, subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

99.10

52.

Goods imported by or donated to hospitals run by the Federal Government or a Provincial Government; and non-profit making educational and research institutions subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969).

 

99.13, 99.14 and 99.15

53.

Import of all such gifts as are received, and such equipment for fighting tuberculosis, leprosy, AIDS and cancer and such equipment and apparatus for the rehabilitation of the deaf, the blind, crippled or mentally retarded as are purchased or otherwise secured by a charitable non-profit making institution solely for the purpose of advancing declared objectives of such institution, subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

 

99.12, 99.13 and 99.14

54.

Educational, scientific and cultural material imported from a country signatory to UNESCO Agreement or a country signatory to bilateral commodity exchange agreement with Pakistan, subject to the same conditions as are envisaged for the purposes of exemption under the Customs Act, 1969 (IV of 1969).

 

99.15

55.

Import of replacement goods supplied free of cost in lieu of defective goods imported, subject to similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

 

99.16

56.

Re-importation of foreign origin goods which were temporarily exported out of Pakistan subject to similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

 

99.18

57.

Goods (including dry fruits imported from Afghanistan) temporarily imported into Pakistan, meant for subsequent exportation charged to zero-rate of customs duty subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969).

 

99.19, 99.20 and 99.21

58.

Import of ship stores, subject to the procedures, conditions and restrictions as may be specified by the Collector of Customs in this behalf including those consignments of such stores that have been released without charging sales tax since the 1st July, 1998, but excluding such consignments of ship stores as have been cleared on payment of sales tax.

 

99.22

59.

Artificial kidneys, eye cornea, hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis and reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheter for renal failure patient and peritoneal dialysis solution and angioplasty equipment (balloons, catheters, wires and stents),  subject to the similar conditions and procedures as are envisaged for the purposes of applying zero-rate of customs duty on these goods under the Customs Act, 1969 (IV of 1969).

 

99.24 and 99.25

60.

Contraceptives and accessories thereof

 

9020 and 4014.1000

61.

Goods produced or manufactured in 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 (IV of 1969), are complied with.

 

Respective headings.

62.

Defence stores, whether manufactured locally or imported by the Federal Government against foreign exchange allocation for defence, including trucks, trailers and vehicles falling under PCT heading 87.04 of the First Schedule to the Customs Act, 1969 (IV of 1969), specially modified for mounting defence equipments, their parts and accessories for supply to Armed Forces.

 

Respective headings.

63.

Personal wearing apparel and bonafide baggage imported by overseas Pakistanis and tourists, if imported under various baggage rules and is exempt from customs-duties.

 

Respective headings.

64.

Spare parts and equipment for aircraft and ships covered by serial number 43 and 44 above.

 

Respective headings.

65.

Equipment and Machinery for pilotage, salvage or towage for use in ports or airports.

 

Respective headings.

66.

Equipment and Machinery for air navigation.

 

Respective headings.

67.

Equipment and machinery used for services provided for handling of ships or aircrafts in a customs-port or customs-airport.

 

Respective headings.

68.

Such plant and machinery as is notified by the Federal Government in the official Gazette but if imported, these shall be entitled to exemption from sales tax on importation if these are not manufactured in Pakistan.

 

Respective headings.

69.

Tractors, bulldozers and combined harvesters; and CKD kits thereof imported by recognized local manufacturers as per their approved deletion programme subject to the same conditions as are envisaged for the purposes of exemption under the Customs Act, 1969 (IV of 1969).

 

8701.9010, 8701.9020, 8429.1900 and 8433.5100

70.

Import and supply of fully dedicated CNG Euro-2 buses whether in CBU or CKD condition.

 

(substituted for "Import and supply of CNG Euro-2 buses, whether in CBU or CKD condition." by Finance Act, 2007)

8702.9010 and 8702.9090

 

               

Table 2 (Local Supplies only) 

Serial No.

Description

Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969)

(1)

(2)

(3)

1.

Supply of cottonseed exclusively meant for sowing purposes, subject to such conditions as the Board may specify.

 

1207.2000.

2.

Supply of locally produced crude vegetable oil obtained from the locally produced seeds ("other than cottonseed" omitted by Finance Act, 2007) except cooking oil, without having undergone any process except the process of washing.

 

Respective headings.

3.

Supplies made by (a) cottage industry; and (b) retailers whose annual turnover from supplies, whether taxable or otherwise, made in any tax period during the last twelve months ending any tax period does not exceed rupees five million.

 

(substituted for "Supplies made by (a) manufacturers whose annual turnover from taxable supplies made in any tax period during the last twelve months ending any tax period does not exceed rupees five million; and (b) retailers whose annual turnover from supplies, whether taxable or otherwise, made in any tax period during the last twelve months ending any tax period does not exceed rupees five million." by Finance Act, 2007)

 

Respective headings.

4.

Raw material and intermediary goods manufactured or produced, and services provided or rendered, by a registered person, consumed in-house for the manufacture of goods subject to sales tax.

 

Respective headings.

5.

Supply of other such agricultural implements as may be specified in a notification to be issued by the Federal Government in the official Gazette.

 

Respective headings.

6.

Supply of fixed assets against which input tax adjustment is not available under a notification issued in terms of clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990.

 

Respective headings.

7.

Breads prepared in tandoors and bakeries, vermicillies, nans, chapattis, sheer mal, bun, rusk.

 

Respective headings.

8.

Foodstuff cooked or prepared in-house and served in messes run on the basis of mutuality and industrial canteens for workers.

 

Respective headings.

9.

Foodstuff and other eatables prepared in the flight kitchens and supplied for consumption on-board in local flights.

 

Respective headings.

10

Agricultural produce of Pakistan, not subjected to any further process of manufacture.

 

Respective headings.

 

NOTES:  1.    For the purposes of this Schedule, for entries against which classification of headings or sub-headings has been specified, exemption shall be admissible on the basis of description of goods as mentioned in column (2) of this Schedule. PCT classification of headings is provided for ease of reference and commodity classification purposes only.

2.  For the purposes of determining classification of any goods, the general rules for interpretation of the First Schedule to the Customs Act, 1969 (IV of 1969), and Explanatory Notes to the Harmonized Commodity Description and Coding System (relevant version) as amended from time to time shall be considered authentic source of interpretation.

3.  For the purposes of exemption of sales tax under serial numbers 46, 47, 49, 50, 51, 52, 53, 56, 57, 59, 60 and 62 of this Schedule, the definitions, restrictions, limitations, conditions and procedures and all the provisions of Chapter 99 of the First Schedule to the Customs Act, 1969 (IV of 1969), for the purposes of applying zero-rate of customs duty shall, mutatis mutandis, apply and shall be deemed and construed to be part of this Schedule

(Sixth Schedule substituted by Finance Act 2005.)

THE SIXTH SCHEDULE

See section 3(1)

 

Serial No. Description

Heading Nos. of the First Schedule to the Customs Act, 1969

(IV of 1969)

(1) (2) (3)

1.

Live animals.

Respective headings of Chapter 1.

2.

Agricultural produce of Pakistan, not subjected to any further process of manufacture.

Respective headings.

3.

Foodstuff for human consumption which shall mean:-

(i)    all cereals, grains and pulses whether or not milled, hulled, polished, cellophane packed for retail sale;

(ii)    all vegetables, fruits (excluding imported fruits, except fruits imported from Afghanistan) and fruit juices whether fresh, frozen or otherwise preserved (e.g., in "cold storage") but excluding fruits, fruit juices and vegetables bottled, canned or packaged;

(iii)   all eggs, poultry and meats of bovine animals, fish and crustaceans, whether or not fresh, frozen or otherwise preserved;

(iv) Fresh, liquid and dried milk, without addition of sugar or any other sweetening matter whether packed or not; plain yogurt excluding packaged or sold under trade mark or brand name;

(v)   cream, why and cheese, excluding those packaged and sold under brand names or trade marks;

(vi)   breads prepared in tandoors and bakeries, vermicillies, nans, chappatties, sheer mal, bun, rusk;

(vii) Cooked or prepared food stuff served in messes run on the basis of mutuality and industrial canteens for workers of a particular class;

(viii) ice and water but excluding for sale under brand names or trade marks;

(ix) table salt including iodized salt, excluding salt sold in retail packing bearing brand names and trade marks;

(x)  red chillies, ginger and turmeric excluding red chillies, ginger and turmeric sold in retail packing bearing brand names and trade marks;

Respective headings.

(xii)  poultry and meat of bovine animals, fish and crustaceans whether or not fresh, frozen or otherwise preserved and sold in retail packings or otherwise with or without brand names and trade marks.

Respective headings of Chapter 2 and 3;

3A.

Eggs for hatching (parent stock), including consignments of such eggs imported either against bank guarantee or otherwise but without payment of sales tax since the 1st July, 1998.

0407.0010

4.

The following agricultural produce on their import into Pakistan:-

Bulbs, tubers, etc.,

06.01

Oil palm seedling

0602.2090

Potatoes.

0701.1000 and 0701.9000

Onions and shallots.

0703.1000

Garlic.

0703.2000

Dried leguminous vegetables, shelled, whether or not skinned or split.

07.13

Live plants and seeds of vegetables, fruits and flowers.

Respective headings.

Wheat

10.01

Oats.

10.04

Corn seeds.

1005.1000

Grain sorghum seeds.

1007.0000

Millet seeds.

1008.2000

Seeds, fruits and spores for sowing.

12.09

Cinchona bark.

1211.9090

Sugar beet.

1212.9100

Sugar Cane.

1212.9900

 

Serial No. 5 omitted by Finance Bill 2004 which previously read as follows:

5.   Supply of Cotton seed which is :-

a)     used in the manufacture of cotton seed oil by the registered persons subject to such conditions as the Board may specify; and

b)    exclusively meant for sowing purposes, subject to such conditions as the Board may specify.

 

1207.2000

6.

Desi Ghee derived from milk; butter not sold under brand name or trade mark and supply of locally produced crude vegetable oil obtained from the locally produced seeds other than cotton seeds, except cooking oil, without having undergone any process except the process of washing.

Respective Headings

6A.

Edible oils and vegetable ghee, including cooking oil, on which Central Excise Duty is charged, levied and collected as if it were a tax payable under section 3 of this Act.

Respective Headings

11.

Contraceptives and accessories therefore.

Respective headings.

20.

"Holy Quran", complete or in parts, with or without translation; audio and video cassettes recorded with Quranic verses; other holy books.

49.01 and 85.24

21.

Newspapers, books, journals and periodicals excluding directories of all sorts.

49.01,49.02 and 49.03

22.

Currency notes, bank notes, shares, stocks and bonds.

49.07

23.

Poultry feed and its ingredients.

Respective headings.

24.

Silver and gold, in un-worked condition; monetary gold.

71.06 and 71.08

25.

Goods produced or manufactured in 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.

Respective headings.

26.

Goods (including dry fruits imported from Afghanistan) temporarily imported into Pakistan, meant for subsequent exportation charged to zero-rated of customs duty subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969).

99.19, 99.20 and 99.21

27.

Re-importation of foreign origin goods which were temporarily exported out of Pakistan subject to similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.18

28.

Import of replacement goods supplied free of cost in lieu of defective goods imported, subject to similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.16

29.

Defence stores (other than those as are manufactured in Pakistan) imported by Federal Government against foreign exchange allocation for defence; defence stores supplied by manufacturers under Defence Production Division trucks and vehicles falling under PCT heading 87.04 of the First Schedule to the Customs Act, 1969 (IV of 1969) specially modified for mounting defence equipments, their parts and accessories assembled or manufactured by local manufacturers for supply to Armed Forces.

Respective headings.

30.

Articles imported through post as unsolicited gifts, subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.09

31.

Imported samples, subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969.

99.10

32.

Educational, scientific and cultural material imported from a country signatory to UNESCO Agreement or a country signatory to bilateral commodity exchange agreement with Pakistan, subject to the same conditions as are envisaged for the purposes of exemption under the Customs Act, 1969.

Respective headings.

33.

Personal wearing apparel and bonafide baggage imported by overseas Pakistanis and tourists, if imported under various baggage rules and is exempt from Customs duties.

Respective headings.

34.

Ship which is neither;

(a)   a ship of gross tonnage of less than 15 LDT; nor

(b)   a ship designed or adapted for use for recreation or pleasure.

Respective headings.

35.

Aircraft which is neither;

(a)   an aircraft of unladen weight of less than 8000 kilograms; nor

(b)   an aircraft designed or adapted for use for recreation or pleasure.

Respective headings.

36.

Spare parts and equipment for ships and aircraft covered by serial number 34 and 35 above.

Respective headings.

36A.

Import of ship stores, subject to the procedure, conditions and restrictions as may be specified by the Collector of Customs in this behalf including those consignments of such stores that have been released without charging sales tax since the 1st July, 1998 but excluding such consignments of ship stores as have been cleared on payment of sales tax.

Respective headings.

37.

Equipment and machinery for pilotage, salvage or towage for use in ports or airports.

Respective headings.

38.

Equipment and machinery for air navigation.

Respective headings.

39.

Equipment and machinery used for services provided for handling of ships or aircrafts in a customs port or Customs airport.

Respective headings.

40.

Goods imported by diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts and, orders, rules, regulations made thereunder and agreements by the Federal Government provided that such goods are charged to zero-rate of customs duty under the Customs Act, 1969 and the conditions laid down for customs purposes are observed.

99.01, 99.02, 99.03 and 99.06

 

40A.

Import of articles of household and personal effects including vehicles and also the goods for donation to projects established in Pakistan imported by any of the rulers of Gulf Shaikhdoms who is in possession of residential accommodation in Pakistan and goods including vehicles by the United Arab Emirate dignitaries as are listed in column (2) against heading No. 99.05 of the First Schedule to the Customs Act, 1969 (IV of 1969) for their personal use and for donation to welfare projects established in Pakistan subject to the similar conditions  as are envisaged for the purposes of applying zero-rate of customs duty on such goods under the said Act.

99.05 

 

41.

Goods imported or supplied under grants-in- aid for which a specific consent has been obtained from the Central Board of Revenue; supplies and imports under agreements signed by the Government of Pakistan before the 30th June, 1996, provided the agreements contained the provision for exemption of tax at the time of signing of agreement.

Respective headings.

42.

Supplies made by.-

(a)   manufacturers whose annual turnover from taxable supplies made in any tax period during the last twelve months ending any tax period does not exceed rupees five million (Substituted for "five hundred thousand" by Finance Bill 2004); and

(b)   retailers whose annual turnover from supplies, whether taxable or otherwise, made in any tax period during the last twelve months ending any tax period does not exceed rupees five (Substituted for "one" by Finance Bill 2004) million.

Respective headings.

43.

Raw material and intermediary goods manufactured or produced, and services provided or rendered, by a registered person, consumed by himself in the manufacture of goods subject to sales tax. (Substituted for "Raw materials and intermediary goods or services if used by the sale tax registered manufacturer, himself in the manufacture of goods subject to sales tax" by Finance Bill 2004.)

Respective headings.

44.

such plant and machinery as is notified by the Federal Government in the official Gazette but if imported, these shall be entitled to exemption from sales tax on importation if these are not manufactured in Pakistan.

Respective headings.

45.

Computer hardware including lap tops, notebooks, PCs, main frame and their peripheral units and parts thereof.

Respective headings.

46.

Import of all such gifts as are received, and such equipment for fighting tuberculosis, leprosy, AIDS and cancer and such equipment and apparatus for the rehabilitation of the deaf, the blind, crippled or mentally retarded as are purchased or otherwise secured, by a charitable non-profit making institution solely for the purpose of advancing declared objectives of such institution, subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969 (IV of 1969).

99.12, 99.13 and 99.14

46A.

Goods imported by or donated to hospitals run by the Federal Government or a Provincial Government; and non-profit making educational and research institutions subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969):

 

99.12, 99.14 and 99.15

47.

Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments including goods imported for the President's Fund for Afghan Refugee, relief goods donated for Afghan Refugees, gifts for President's Fund for Assistance of Palestine and gifts received by Pakistani organizations from Church World Services or the Catholic Relief Services, subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Custom Act.

99.07, 99.08, 99.09 and 99.11

48.

Computer software.

Respective headings.

49.

Tractors, bulldozers and combined harvesters (Substituted for "Supply of tractors, bulldozers and combined harvesters for agricultural purposes" by Finance Bill 2004); and CKD kits thereof imported by recognized local manufacturers as per their approved deletion programme subject to the same conditions as are envisaged for the purposes of exemption under the Customs Act.

Respective headings

50.

Supply of other such agricultural implements as may be specified in a notification to be issued by the Federal Government in the official Gazette.

Respective headings.

Serial No. 53 omitted by Finance Bill 2004 which previously read as follows :

 

53. Cattle feed.

Respective headings 

56.

Bricks and cement blocks

6810.1100 and 6901.0000

59.

Artificial kidneys, eye cornea, hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis and reverse osmosis plants for dialysis double lumen catheter for dialysis, catheter for renal failure patient and peritoneal dialysis solution, subject to the similar conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on these goods under the Customs Act, 1969 (IV of 1969).

99.24 and 99.25

60.

Supply of fixed assets against which input tax adjustment is not available under a notification issued in terms of clause (b) of sub-section (1) of section 8  of the Sales Tax Act, 1990.

Respective headings.

 

Interpretation.-- For the purpose of exemption of sales tax under serial Nos. 11, 26, 27, 28, 30, 31, 40, 40A, 46, 46A, 47 and 59 of this Schedule, the definitions, restrictions, limitations, conditions and procedures and all the provisions of Chapter 99 of the First Schedule to Customs Act, 1969 (IV of 1969), for the purpose of applying zero-rate of customs-duty, shall, mutatis mutandis apply and shall be deemed and construed to be part of this Schedule.