KARACHI: Federal Board of Revenue (FBR) has issued rate of customs duty for machinery, equipment, apparatus, and medical, surgical, dental and veterinary furniture, materials, fixtures and fittings imported by hospitals and medical or diagnostic institutes.
The import of such equipment is subject to conditions under Fifth Schedule of Customs Act, 1969 that it shall be approved by the Board of Investment (BOI).
The Authorized Officer of BOI shall certify the item wise requirement of the project in the prescribed format and manner as per Annex-B and 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 without prior approval of the FBR and the payment of customs-duties and taxes at statutory rates be leviable at the time of import. Breach of this condition shall be construed as a criminal offence under the Customs Act, 1969.
For sub-entry at serial A (6) and sub-entry at serial D (2) Condition (iv) of the preamble.
- Medical Equipment.
1) Dentist chairs under HS Code 9402.1010 at 5 percent
2) Medical surgical dental or veterinary furniture under HS Code 9402.9090 at 5 percent
3) Operating Table under HS Code 9402.9010 at 5 percent
4) Emergency Operating Lights under HS Code 9405.4090 at 5 percent
5) Hospital Beds with mechanical fittings under HS Code9402.9020 at 5 percent
6) Gymnasium equipment under HS Code Respective Headings at 3 percent and 5 percent
7) Cooling Cabinet under HS Code 9506.9100 at 5 percent
8) Refrigerated Liquid Bath under HS Code 8418.5000 at 5 percent
9) Contrast Media Injections (for use in Angiography & MRI etc) under HS Code 3824.9999, 3822.0000 at 5 percent
- Cardiology/Cardiac Surgery Equipment
1) Cannulas under HS Code 9018.3940 at 5 percent
2) Manifolds under HS Code 8481.8090 at 5 percent
3) Intra venous cannula i.v. catheter under HS Code 9018.3940 at 5 percent
- Disposable Medical Devices
1) Self disabling safety sterile syringes under HS Code 9018.3110 at 5 percent
2) Insulin syringes under HS Code 9018.3110 at 5 percent
- Other Related Equipments
1) Fire extinguisher under HS Code 8424.1000 at 5 percent
2) Fixtures & fittings for hospitals Respective Headings at 3 percent and 5 percent.
