ISLAMABAD: Federal Board of Revenue (FBR) has updated customs duties on import of goods by agriculture sector.
The FBR issued fifth schedule of Customs Act, 1969 and updated the list:
A) Tillage and seed bed preparation equipment.
(1) Rotavator under HS Code 8432.8010 at 2 percent
(2) Cultivator under HS Code 8432.2910 at 2 percent
(3) Ridger under HS Code 8432.8090 at 2 percent
(4). Sub soiler under HS Code 8432.3900 at 2 percent
(5). Rotary slasher under HS Code 8432.8090 at 2 percent
(6). Chisel plough under HS Code 8432.1010 at 2 percent
(7). Ditcher under HS Code 8432.1090 at 2 percent
(8). Border disc under HS Code 8432.2990 at 2 percent
(9). Disc harrow under HS Code 8432.2100 at 2 percent
(10). Bar harrow under HS Code 8432.2990 at 2 percent
(11). Mould board plow under HS Code 8432.1090 at 2 percent
(12). Tractor rear or front blade under HS Code 8430.6900 at 2 percent
(13). Land leveler or land planer under HS Code 8430.6900 at 2 percent
(14). Rotary tiller under HS Code 8432.8090 at 2 percent
(15). Disc plow under HS Code 8432.1090 at 2 percent
(16). Soil scrapper under HS Code 8432.8090 at 2 percent
(17). K.R. Karundi under HS Code 8432.8090 at 2 percent
(18). Tractor mounted trencher under HS Code 8701.9220 & 8701.9320 at 2 percent
(19). Land leveler under HS Code 8430.6900 at 2 percent
(20). Laser land leveler under HS Code 8432.8090 at 2 percent
- B) Seeding or Planting Equipment. If used for agriculture sector.
(1). Seed-cum-fertilizer drill (wheat, rice barley, etc) under HS Code 8432.3100 at 0 percent
(2). Cotton or maize planter with fertilizer attachment under HS Code 8432.3900 at 0 percent
(3). Potato planter under HS Code 8432.3900 at 0 percent
(4). Fertilizer or manure spreader or broadcaster under HS Code 8432.4100 & 8432.4200 at 0 percent
(5). Rice transplanter under HS Code 8432.3900 at 0 percent
(6). Canola or sunflower drill under HS Code 8432.3100 at 0 percent
(7). Sugar cane planter under HS Code 8432.3900 at 0 percent
- C) Irrigation, Drainage and Agro- Chemical Application Equipment If used for agriculture sector.
(1). Submersible pumps (up to 75 lbs and head 150 meters) and field drainage pumps under HS Code 8413.7010 0 percent
(2). Sprinklers including high and low pressure (center pivotal), system, conventional sprinkler equipment, water reel traveling sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler system under HS Code 8424.8200, 8424.2010 at 0 percent
(3). Air release valves, pressure gauges, water meters, back flow preventers and automatic controllers under HS Code 8481.1000, 8481.3000, 9026.2000, 9032.8990 at 0 percent
(4). Tubewells filters or strainers under HS Code 8421.2100 at 2 percent
(5). Knapsack sprayers under HS Code 8424.2010 at 2 percent
(6). Granular applicator under HS Code 8424.2010 at 2 percent
(7). Boom or field sprayers under HS Code 8424.2010 at 2 percent
(8). Self-propelled sprayers under HS Code 8424.2010 at 2 percent
(9). Orchard sprayers under HS Code 8424.2010 at 2 percent
(D) Harvesting, Threshing and Storage Equipment. If used for agriculture sector.
(1). Wheat thresher under HS Code 8433.5200 at 2 percent
(2). Maize or groundnut thresher or Sheller under HS Code 8433.5200 at 2 percent
(3). Groundnut digger under HS Code 8433.5900 at 2 percent
(4). Potato digger or harvester under HS Code 8433.5300 at 0 percent
(5). Sunflower thrasher under HS Code 8433.5200 at 2 percent
(6). Post hole digger under HS Code 8433.5900 at 2 percent
(7). Straw balers under HS Code 8433.4000 at 2 percent
(8). Fodder rake under HS Code 8201.3000, 8433.5900 at 2 percent
(9). Wheat or rice reaper under HS Code 8433.5900 at 2 percent
(10). Chaff or fodder cutter under HS Code 8433.5900 at 2 percent
(11). Cotton picker under HS Code 8433.5900 at 2 percent
(12). Onion or garlic harvester under HS Code 8433.5200 at 0 percent
(13). Sugar harvester under HS Code 8433.5200 at 0 percent
(14). Reaping machines under HS Code 8433.5900 at 2 percent
(15). Combined harvesters (Upto five years old) under HS Code 8433.5100 at 0 percent
(16). Pruner/sheers under HS Code 8433.5900 at 2 percent
(17). Fodder/forage wagon under HS Code 8716.8090 at 5 percent
- E) Fertilizer and Plant Protection Equipment. If used for agriculture sector
(1). Spray pumps (diaphragm type) under HS Code 8413.8100 at 5 percent
(2). All types of mist blowers under HS Code 8414.5990 at 5 percent
- F) Dairy, Livestock and poultry, machinery If used for Agriculture, Dairy, Livestock and Poultry sector
(1). Milk chillers under HS Code 8418.6910, 8418.6990 at 2 percent
(2). Tubular heat exchanger (for pasteurization) under HS Code 8419.5000 at 2 percent
(3). Milk processing plant, milk spray drying plant, Milk UHT plant under HS Code 8419.8100, 8419.3900 at 2 percent
(4). Grain storage silos for poultry. Respective headings at 2 percent
(5). Insulated sand witch panels Respective headings at 2 percent
(6). Dairy, livestock and poultry sheds under HS Code 9406.1020, 9406.9020 at 2 percent
(7). Milk filters under HS Code 8421.2900 at 2 percent
(8). Incubators, brooders and other poultry equipment under HS Code 8436.2100, 8436.2900 at 2 percent
(9). Machinery for animal feed stuff under HS Code 8436.1000 at 2 percent
(10). Any other machinery and equipment for manufacturing of dairy products under HS Code of Ch. 84 & 85 at 3 percent if imported by manufacturers which are members of Pakistan Dairy Association.
(G) Post-harvest Handling and Processing and Miscellaneous
Machinery. If used for agriculture sector.
(1). Vegetable and fruits cleaning and sorting or grading equipment under HS Code 8437.1000 at 2 percent
(2). Fodder and feed cube maker equipment under HS Code 8433.4000 at 2 percent
(3). Milking machines under HS Code 8434.1000 at 2 percent
(4). Pre-fabricated CO2 Controlled Stores under HS Code 9406.1090, 9406.9090 at 2 percent with the condition that 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.
- H) Green House Farming and Other Green House Equipment.
- 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.
- The goods shall not be sold or otherwise disposed of within a period of five years of its import except with the prior approval of the FBR.
(1). Geo-synthetic liners (PP/PE Geo synthetic films of more than 500 microns) under HS Code 3921.9010 at 3 percent and under HS Code 3921.9090 at 5 percent
(2). Greenhouses (prefabricated) under HS Code 9406.1010, 9406.9010 at 0 percent
(3). Tunnel farming equipment consisting of the following: –
- Plastic covering and mulch film under HS Code 3920.1000, 3926.9099
at 0 percent
- Anti-insect net under HS Code 5608.1900 at 0 percent
- Shade net under HS Code 5608.9000 at 0 percent
(I) Machinery, Equipment and Other Capital Goods for Miscellaneous Agro-Based Industries like Milk Processing, Fruit, Vegetable or Flowers Grading, Picking or Processing etc.
- 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.
- Condition (iv) of the preamble.
(1). Evaporators for juice concentrate under HS Code 8419.8990 at 5 percent
(2). Machinery used for dehydration and freezing under HS Code 8419.3100 at 3 percent and under HS Code 8418.6990 at 5 percent
(3). Heat exchange unit under HS Code 8419.5000 at 5 percent
(4). Machinery used for filtering and refining of pulps/juices under HS Code 8421.2200 at 5 percent
(5). Complete Rice Par Boiling Plant under HS Code 8419.8990 at 5 percent
(J) Horticulture and Floriculture 1. If used for agriculture sector. 2. Condition (iv) of the preamble.
(1). Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding under HS Code 8441.3000 at 5 percent
(2). PU panels (Insulation). Respective headings at 5 percent
(3). Generator sets 10 to 25 KVA under HS Code 8502.1120, 8502.1130 at 5 percent
(4). Refrigerating machines with engine fitted on common base for refrigerated containers under HS Code 8418.6920 at 5 percent
(5). Other refrigerating or freezing chests, cabinets under HS Code 8418.5000 at 5 percent
(6). Tubes, pipes and hollow profiles of iron and steel under HS Code 7304.3100, 7304.3900 at 5 percent
(7). Hand tools. Respective Headings at 3 percent and 5 percent
(K) Fish or shrimp farming and seafood processing machinery and equipment. If used for agriculture or aquaculture/Fish farming sector.
(1). Compressor under HS Code 8414.8090 at 5 percent
(2). Generator under HS Code 8502.1130, 8502.1190 at 5 percent
(3). Condenser under HS Code 8502.1200 at 5 percent
(4). Flat freezer under HS Code 8418.9990 at 5 percent
(5). Boast freezer under HS Code 8418.3000 at 5 percent
(6). Fiber glass tubs under HS Code 8418.4000 at 5 percent
(7). Insulated plants under HS Code 7019.9090 at 5 percent
(8). Flake ice plants under HS Code 8418.6990 at 5 percent
(9). Water aerators under HS Code 8414.8090 at 2 percent
(10). Feed pellet (Floating Type) machine under HS Code 8438.8020 at 2 percent.
