ISLAMABAD: The federal government, through SRO 630(I)/2018, has imposed additional customs duty at the rate of 2 percent on import of goods specified in the First Schedule of the Customs Act, 1969.
However, following goods remain exempted from this 2.0 percent additional customs duty:
- import of seeds and spores for sowing (PCT 0904.2120, 1006.1010, 1209.0000);
- import under Chapter 31 of First Schedule of the Customs Act,1969 (IV of 1969);
- import of goods classifiable under PCT codes, 5503.1100, 5503.1900, 5503.3000, 5503.4000, 5503.9000, 5504.1000, 5504.9000, 5506.1000, 5506.3000, 5506.4000, 5506.9000 and 5507.0000;
- plant and machinery used in manufacture or production of goods as is classifiable under Chapter 84 and 85 of the First Schedule to the Customs Act, 1969 (IV of 1969);
- import under PCTs 8517.1211 and 8517.1219
- import under Chapter 99 of First Schedule of the Customs Act, 1969 (IV of 1969);
- import under Fifth Schedule to the Customs Act, 1969 (IV of 1969) excluding a) Serial Numbers 30, 32 and 33 of table of Part-I, b) Serial numbers, 20 to 28, 30, 60, 96, 102, 108 to 110 of Table of Part III; and c) Sr. No. 29 to 51, 66 to 85, 109 to 115, 117 to 126, 128 to 155 and 157 to 169 of Table A and Sr. No. 4 to 9, 11 to 14, 19 to 21of Table B of Part VII
- import under the Baggage Rules, 2006;
- import under sub-chapters 3 and 7 of chapter XII and chapter XV of Customs Rules, 2001;
- import under Notification No.SR0.577(1)/2005 dated 6th June,2005;
- import under Notification No.SR0.565(1)/2006 dated 5th June, 2006;
- import under Notification No.SR0.693(1)/2006 dated 1st July, 2006;
- import under Small and Medium Enterprises and Export Oriented Units Rules, 2008;
- import under temporary importation scheme vide S.R.O. 492(1)/2009, dated the 13th June, 2009.
