Sixth Schedule: Sixth Schedule

SIXTH SCHEDULE [See section 13(1)] Table-1 (Imports or Supplies) Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (IV of 1969) 773[1. ***] omitted (3) [2. ***] omitted 0713.1000, 776[0713.2010, [3. ***] omitted 0713.2020, 0713.2090], 774[4. *** 0713.3100, 0713.3200, 0713.3300, 0713.3910, 5. *** 0713.3920, 0713.3990, 0713.4010, 0713.4020, 6. *** 0713.5000, 0713.9010, 0713.9020 and 0713.9090 7. *** 8. *** 9. *** 10. ***] [11. ***] omitted [12. ***] omitted 77513. ***] omitted 14. Pulses. 777[15. ***] 772Sixth Schedule substituted by Finance Act, 2005. Earlier it was substituted by Finance Act, 1998. Originally it was inserted by Finance Act, 1996. 773 Serial number(s) 1,2,3,11 and 12 omitted by Finance (Supplementary) Act, 2022. 774 S. Nos. 4 to10 and entries relating thereto omitted by Finance Act, 2006 775 Serial number 13 omitted by Finance Act, 2024. 776Substituted for the figure and comma “0713.2000” by the Finance Act, 2009 777 Serial number 15 omitted by Finance Act, 2024. 131 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Red chillies excluding those sold Act, 1969 (IV of 1969) 16. 778[under] brand names and (3) trademarks. 17. Ginger excluding those sold 779[0904.2110] and 781[under] brand names and 780[0904.2210] 18. trademarks. Turmeric excluding those sold 782[09.10] 784[19. 783[under] brand names and trademarks. 0910.3000 785[20. Rice, wheat, wheat and meslin 786[21. flour Respective heading] 787[22. ***] [23. ***] omitted 773[24. 788[25. ***] 795[26. ***] omitted 795[27. ***] 789[28. ***] ***] ***] ***] 795[29. ***] 790[29A. *** ***] 9B. ***] 795[29C. ***] 791[30. 778 Word substituted by Finance Act, 2023 779 Substituted for PCT heading “0904.2010” by the Finance Act, 2012 780 Substituted for PCT heading “0904.2020” by the Finance Act, 2012 781 Word substituted by Finance Act, 2023 782 Substituted for the figure “0910.1000” through Finance Act, 2017 783 Word substituted by Finance Act, 2023 784 Serial number 19 substituted by Finance (Supplementary) Act, 2022. 785 Serial number 20 omitted by Finance (Supplementary) Act, 2022. 786 Serial number(s) 21and 23 omitted by Finance (Supplementary) Act, 2022. 787 Serial numbers 22,24,26, 27, 29 and 29C omitted by Finance Act, 2021. 788 S. No. 25 and the entries relating thereto omitted by the Finance Act, 2013 789 Serial No. 28 and entries relating thereto omitted by Finance Act, 2015 790 S. Nos. 29A and 29B omitted by the Finance Act, 2011 791 S. No. 30 omitted by the Finance Act, 2011 132 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Holy Quran, complete or in parts, Act, 1969 (IV of 1969) 31. with or without translation; (3) Quranic Verses recorded on any 796[32. analogue or digital media; other 792[4901.9910, 8523.2100, Holy books. 8523.2910, 33. 8523.2990, 793[8523.4910], 798[34. Newsprint and books but 794[8523.4920], excluding brochures, leaflets and 795[8523.4190] 35. directories [...], [...], 8523.4190, 799[36. Currency notes, bank notes, 8523.5910, 8523.5990, 800[37. shares, stocks and bonds. 8523.8010, *** 8523.8020 and 8523.8090] 38. ***] Respective headings] 803[39. ***] 804[40. ***] 797[49.07] 805[41. Monetary gold. 801[7108.1390] 802[and 42. ***] 7108.2090] 43. ***] 44. *** 9018.3910, 9018.3920, 45. *** 9021.3100, 807[9021.3900] *** and 808[Respective ***] headings] Dextrose and saline infusion giving sets 806[***] along with empty non-toxic bags for infusion solution, Dextrose and saline infusion giving sets, Artificial 792Substituted for the words and figures “4901.9910 and respective headings of 85.24” by the Finance Act, 2007 793 Substituted for PCT heading “8523.4010” by Finance Act, 2012 794 Substituted for PCT heading “8523.4030” by Finance Act, 2012 795 Substituted for PCT heading “8523.4090” by Finance Act, 2012 796 Serial number 32 substituted by Finance Act, 2022. 797 Substituted for the figure “4907.0000” by Finance Act, 2017 798 S. Nos. 34 & 35 omitted by the Finance Act, 2011 799 Serial number 36 omitted through Finance Act, 2019. 800 Serial number 37 omitted through Finance Act, 2019. 801 Substituted for the figure “7108.2000” by Finance Act, 2017 802 The word and figures added by the Finance Act, 2007 803 S. No. 39 and entries relating thereto omitted by Finance Act, 2015 804 S. No. 40 omitted by the Finance Act, 2006 805 S. Nos. 41 to 44 omitted by the Finance Act, 2011 806 The word “imported” omitted by the Finance Act, 2007 807 Substituted for the figures “9201.3900” by the Finance Act, 2007 808 Words substituted by Finance Act, 2022. 133 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) parts of the body, Intra-Ocular Act, 1969 (IV of 1969) 809[46. lenses and Glucose testing (3) 47. equipment. ***] 99.05 48. Import of articles of household and personal effects including vehicles 99.03 811[49. and also the goods for donation to [50. projects established in Pakistan [51. imported by any of the rulers of [52. Gulf Sheikhdoms 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. Goods imported or supplied under grants-in-aid for which a specific consent has been obtained from the 810[Board]; 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. ***] omitted ***] omitted ***] omitted ***] omitted 809 Serial number 46 omitted by Finance (Supplementary) Act, 2022. 810 Substituted for the words “Central Board of Revenue” by Finance Act, 2007 811 Serial number(s) 49 to 57 and 58 omitted by Finance (Supplementary) Act, 2022. 134 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (IV of 1969) [52A. ***] omitted (3) [53. ***] omitted [54. ***] omitted [55. ***] omitted 812[56. Omitted.] [57. ***] omitted [58. ***] omitted 59. Artificial kidneys, eye cornea, 99.24 815[, 99.25 816[,99.37] 817[60. and 99.38] hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids 813[,] 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, 814[cochlear implants systems] and angioplasty equipment (balloons, catheters, wires and stents), 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). ***] omitted 812 Serial No. 56 and entries relating thereto omitted by Finance Act, 2015 813 Substituted for the word “and” by the Finance Act, 2008 814 The comma and words inserted by the Finance Act 2014 815 Substituted for the word and figures “and 99.25” by the Finance Act, 2008 816 The comma and figure inserted by the Finance Act 2014 817 Serial number(s) 60, 61 and 63 omitted by Finance (Supplementary) Act, 2022. 135 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (IV of 1969) [61. ***] omitted (3) 818[62. ***] 4820.2000 8713.1000 and 8713.9000 [63. ***] omitted 819[64. *** *** 65. *** 66. *** 67. *** 68. *** 69. ***.] 70. ***] omitted 820[71. ***] omitted [72. ***] 821[73. ***] 73A. ***] 74. ***] 75. ***] 76. ***] 77. ***] 78. ***] 79. ***] 80. ***] omitted [81. ***] 82. ***] 83. ***] omitted [84. ***] 822[85. ***] omitted 82386. ***] omitted 87. ***] omitted 88. Exercise books 89. ***] omitted 90. ***] 91. ***] omitted [92. ***] 93 Wheelchairs 94. 818 S. No. 62 omitted by the Finance Act, 2011 819 S. Nos. 64 to 70 omitted by the Finance Act, 2011 820 Serial number(s) 71, 72, 81, 84 and 92 omitted by Finance (Supplementary) Act, 2022. 821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. 822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. 823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. 136 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) ***] Act, 1969 (IV of 1969) 824[95. ***] omitted (3) ***] omitted 96. ***] omitted Respective headings 82597. ***] omitted 98. Construction materials to Respective Headings 826[99. 827[Gwadar] Export processing 100. Zone’s investors and to Export Processing Zone 3[Gwadar] for 828[100A development of Zone’s infrastructure Materials and equipment 829[(plant, machinery, equipment, appliances and accessories)] for construction and operation of 3[Gwadar] Port and development of Free Zone for 3[Gwadar] Port as imported by or supplied to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marin Services Limited and (iv) Gwadar Free Zone Company Limited, their contractors and sub- contractors; and Ship Bunker Oils bought and sold to the ships calling on/visiting 3[Gwadar] Port, 830[by the aforesaid operating companies] having Concession Agreement with the Gwadar Port Authority, for a period of forty year, subject to the following 824 Serial number 95 and entries relating thereto is omitted through Finance Act, 2019. 825 Serial numbers 97 and 98 omitted by Finance Act, 2024. 826 Serial number 99 omitted by Finance (Supplementary) Act, 2022. 827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 828 New serial numbers 100A & 100B added through Finance Act, 2016. 829 The expression inserted through Finance Act, 2017 830 The expression inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. 137 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Act, 1969 (IV of 1969) (3) conditions and procedure, namely,– (A). Conditions and procedure for imports.– (i) This exemption shall be admissible only to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies, their contractors and sub- contractors which hold the Concession Agreement; (ii) Ministry of Ports and Shipping shall certify in the prescribed manner and format as per Annex-I that the imported materials and equipments are bonafide requirement for construction and operation of 831[Gwadar] Port and development of Free Zone for 1[Gwadar] Port. The authorized officer of that Ministry shall furnish all relevant information online to Pakistan Customs against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In already computerized Collectorate or Customs station, where the computerized system is not operational, the Project Director or any other person authorized by the Collector in this behalf shall enter the requisite information in the 831 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 138 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Customs Computerized Act, 1969 (IV of 1969) System on daily basis, (3) whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis, provided that this condition shall not apply to ship bunker oils; and (iii) The goods so imported 832[and also those already imported under Notification No. S.R.O. 115(I)/2008, dated the 6th February, 2008] shall not be sold or disposed of without prior approval of the FBR and payment of sales tax leviable at the 1[applicable rate on residual value], provided that this condition shall not apply to ship bunker oils. (B). Conditions and procedure for local supply.– (i) This exemption shall be admissible only to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies, their contractors and sub- contractors which hold Concession Agreement; 832 The expression inserted and words substituted by Finance Act, 2020 shall have effect from the 1st June, 2020. 139 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Act, 1969 (IV of 1969) (3) (ii) for claiming exemption on goods which are otherwise taxable in Pakistan, the operating companies will purchase the materials and equipment for the construction of 833[Gwadar] Port and development of Free Zone for 1[Gwadar] Port from the sales tax registered persons only; (iii) invoice of the exempt supply, containing the particulars required under section 23 of the aforesaid Act, shall for each supply be issued by the registered person to the operating company mentioning thereon that the said invoice is being issued under this notification; (iv) a monthly statement summarizing all the particulars of the supplies made in the month against invoices issued to the operating companies shall be prepared in triplicate by the registered persons making the exempt supplies and shall be signed by the authorized person of the registered person. 833 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 140 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Act, 1969 (IV of 1969) (3) All three copies of the said signed monthly statement shall be got verified by the registered person from the person authorized to receive the supplies in the office of operating company, confirming that supplies mentioned in the monthly statement have been duly received; (v) after verification from the operating company, original copy of the monthly statement will be retained by the registered person, duplicate by the operating company and the triplicate provided by the registered person to the Collector of Sales Tax having jurisdiction, by twentieth day of the month following the month in which exempt supplies to the operating companies were made; and (vi) the registered person making the exempt supplies shall keep the aforesaid record for presentation to the sales tax department as and when required to do so. 141 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Supplies made by the businesses Act, 1969 (IV of 1969) 1[100B] to be established in the Gwadar (3) Free Zone for a period of twenty- three years within the Gwadar Respective headings Free Zone, subject to the condition that the sales and supplies outside the Gwadar Free Zone and into the territory of Pakistan shall be subjected to sales tax. 834[100C. Vehicles imported by China Respective headings 835[100D Overseas Ports Holding Company Respective headings Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marine Services Limited and (iv) Gwadar Free Zone Company Limited, for a period of twenty- three years for construction, development and operations of Gwadar Port and Free Zone Area subject to limitations, conditions prescribed under PCT heading 9917 (3)] Machinery, equipment, materials and goods imported either for exclusive use within the limits of Gwadar Free Zone, or for making exports therefrom, subject to the conditions that such machinery, equipment, materials and goods, are imported by investors of Gwadar Free Zone, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs 834 New S.No. 100C and entries relating thereto inserted through Finance Act, 2017 835 New serial number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. 142 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (Act IV of 1969) and Act, 1969 (IV of 1969) 836[101. rules made thereunder shall, (3) 837[102. mutatis mutandis, apply provided 838[103. that if any of such goods is taken 2501.0010 [104. out of the Zone for purpose other [105. than the export, the tax on the same […….] 839[106. shall be paid by the importer.] Respective headings ***] 107. ***] omitted ***] [108. ***] omitted 840[109. ***] omitted [110. ***] Import and supply of iodized salt 111. bearing brand names and 112. trademarks whether or not sold in retail packing. ***] ***] omitted ***] omitted 841[…….] omitted Following cardiology/cardiac surgery, neurovascular, electrophysiology, endosurgery, endoscopy, oncology, urology, gynaecology, disposables and other equipment:-- A. ANGIOPLASTY PRODUCTS 1. Coronary Artery Stents 2. Drugs Eluting Coronary Artery Stents 3. Coronary Artery Dilatations Catheters (Balloons) 836 Serial number 101 omitted by Finance Act, 2021. 837 Serial number(s) 102, 104 and 105 omitted by Finance (Supplementary) Act, 2022. 838 Serial number 103 omitted by Finance Act, 2021. 839 Serial numbers 106 and 108 omitted by Finance Act, 2021. 840 Serial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. 841 Serial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. 143 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Act, 1969 (IV of 1969) (3) 4. PTCA Guide Wire 5. PTCA Guiding Catheters 6. Inflation Devices/Priority Packs 7. 842[Optical Coherence Technology (OCT) System 8. OCT Catheters 9. Intravascular Ultrasound (IVUS) 10. Fractional Flow Reserve (FFR/IFR) System 11. IVUS/FFR/IFR Catheters and wires 12. Support Micro Catheters (Straight and Angled) 13. Drug Coated Angioplasty Balloon 14. Coronary and Peripheral Micro Coils 15. Thrombectomy Device 16. Thrombus Aspiration Catheters 17. Covered Stents (Coronary/Peripheral) 18. Vessel Closure Devices 19. Embolic Protection Devices 20. Renal Stents 21. Vena-cava Filters 22. Coronary and Peripheral Snares 23. Atherectomy Devices 24. IABP Consoles & Catheters 25. Intracardiac Echocardiography Machine & Catheters] B. ANGIOGRAPHY PRODUCTS 1. Angiography Catheters 2. Sheaths 842 New sub-serial No(s) 7 to.25 under entry A of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 144 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) 3. Guide Wires Act, 1969 (IV of 1969) 4. Contrast Lines (3) 5. Pressure Lines 6. Mannifolds 7. 843[Wrist Bands for Radial Vessel Closure] C. CONTRAST MEDIA FOR ANGIOGRAPHY/ANGIO PLASTY 1. Angiography Accessories 2. ASD Closure Devices 3. ASD Delivery Systems 4. VSD Closure Devices 5. VSD Delivery System 6. Guide Wires 7. Sizing Balloons 8. Sizing Plates 9. PDA Closure Devices 10. PDA Delivery System D. TEMPORARY PACEMAKERS (with leads, connectors and accessories) E. PERMANENT PACEMAKER. (with leads, connectors and accessories) F. HEART FAILURE DEVICES (with leads, connectors and accessories) G. IMPLANTABLE CARDIOVERTES 843 New sub-serial No. 7 under entry B of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 145 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) (with leads, connectors and Act, 1969 (IV of 1969) accessories) (3) H. CARDIAC ELECTRO- PHYSIOLOGY PRODUCTS 1. Electrophysiology catheters 2. Electrophysiology cables 3. Electrophysiology connectors 4. 844[Excimer Laser System with Accessories 5. Laser Sheath, Occlusion Balloons, Dilator Sheaths (Rotation & Manual) 6. Intra Cardiac Echocardiography (ICE) System and Accessories 7. Lead Locking Devices and Accessory Kit 8. Remote EP Monitoring Device and Accessories 9. Ablation catheters 10. 3-D Cardiac Mapping System 11. Cryoballoon System and Accessories] I. LEAR CARDIOLOGY PRODUCTS 1. Radioactive isotopes I. Cold kits (cardiolotic MAA, DTPA etc.) J. CARDIAC SURGERY PRODUCTS 844 New sub-serial No(s) 4 to 11 under entry H of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 146 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No (2) Schedule to the Customs (1) Act, 1969 (IV of 1969) (3) 1. Oxygenators 2. Cannulas 3. Prosthetic Heart Valves 4. Luminal shunts for heart surgery 5. Artificial limbs and appliances 6. 845[High-Flow, Low-Profile Percutaneous Heart Pump PHP Console and Catheters 7. Tandem Heart / Tandem Lung and Accessories 8. Ventricular Assist Device System (a) Heart Mate-II (b) Heart Mate-III (c) Centri Meg LEOV 9. Beating Heart Surgery stabilizers & Coronary Shunts 10. Minimally invasive surgery equipment & Instruments 11. RF Ablation equipment for AF (Surgical) 12. Heart Lung Machines] K. EQUIPMENT 1. Cardiac Angiography Machine 2. Echocardiography Machines 3. ETT Machines 4. Gamma Camera for Nuclear Cardiology Studies 5. 846[Left Ventricular Assist Device / System (LVAD) and Catheters 845 New sub-serial No(s) 6 to 12 under entry J of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 846 New sub-serial No(s) 5 to 18 under entry K of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 147 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Act, 1969 (IV of 1969) (3) 6. MitraClipTranscatheter Mitral Valve System 7. MitraClip Guide Catheter, Clip and Delivery System 8. Patent Foramen Ovale (PFO) Closure Device 9. Left Atrial Appendage (LAA) Occluder 10. Transcatheter Aortic / Heart Valve System (TAVI/TAVR) 11. Cerebral Retrievable Stents 12. Aortic Stent Grafts 13. Embolization Coils, Delivery System, Filling Coil 14. Abdominal Aortic Aneurysm (EVAR) System and Accessories/ thoracic EVAR/ extension 15. Insertable Cardiac Monitor (ICM) 16. Carotid Stents 17. Vascular Clips 18. MRI Compatible Cardiac Monitor, Infusion Pump, Anesthesia Machine with Accessories] L. PERIPHERAL INTERVENTIONS EQUIPMENT Disposables and other equipment for peripheral interventions including stents (including carotid and wall stents), balloons, sheaths, catheters, guide wires, filter wires, coils, needles, valves (including rotating homeostatic valves), connecting cables, inflation 148 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) devices adapters 847[“Drug Eluting Act, 1969 (IV of 1969) Peripheral Stents”]. (3) 848[113. ***] omitted [114. ***[ omitted [......] 849[115. ***] [......] [116. ***] omitted Respective headings [117. ***] omitted 850118. [omitted] 119. 851[.......] omitted 852120. ***] 121. Blood Bag CPDA-1 with blood transfusion set pack in aluminium foil with set. 122. 853[Explanation.– For removal of Respective headings 854[123. doubt, it is clarified that the blood [124. transfusion sets not packed in [125. aluminum foil imported with 855[126. blood bags CPDA-1, in corresponding quantity in same 127. consignment are also exempt] 856[128. Urine drainage bags ***] 129. ***] 857[130. ***] [131. ***] omitted ***] omitted ***] ***] omitted ***] omitted ***] omitted 847 Words “Drug Eluting Peripheral Stents” under entry L of S.No. 112 added by Finance Supplementary (Amendment) Act, 2018. 848 Serial number(s) 113, 114, 116, and 117 omitted by Finance (Supplementary) Act, 2022. 849 Serial number 115 omitted by Finance Act, 2021. 850 S.No. 118 omitted by Finance Supplementary (Second Amendment) Act, 2019 851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. 852 Serial number 120 omitted by Finance Act, 2024. 853 Explanation added by Finance Act, 2023 854 Serial numbers 123 to 125 omitted by Finance Act, 2021. 855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022. 856 Serial number 128 omitted by Finance Act, 2021. 857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. 149 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) ***] omitted Act, 1969 (IV of 1969) [132. Pesticides and their active (3) 133. ingredients registered by the Department of Plant Protection 38.08 under the Agricultural Pesticides Ordinance, 1971(II of 1971), stabilizers, emulsifiers and solvents, namely:− Xylol (xylenes) 2707.3000 - Beta Pinene / Agrotin 527 / 2902.1990 Terpenic derivative Toluene 2902.3000 Mixed xylene isomers 2902.4400 Naphthalene 2902.9010 Solvesso-100, 150, 200 2902.9090 858[..] 859[..] 3[..] Methanol (methyl alcohol) 4[..] 2905.1100 Propylene glycol (propane-1, 2- 2905.3200 diol) 2905.4900 - Adhesives Polyvinyl Acetate 2906.2910 - Polyvinyl Alcohol 2906.2990 Ingredients for pesticides 2909.4910 Other ingredients for pesticides - Solvenon MP / 1-Methoxy 2- 2912.1100 Propanol 2914.2200 - Methyglycol Acetate 2914.2990 Methanal (formaldehyde) Cyclo-hexanone and methyl- 2915.2400 cyclo-hexanones 2916.3920 - Cyclohexanon 2917.3200 - Cyclohexanone Mixed petroleum Xylene (1,2 & 1,3 & 1,4 dimethyl benzene and ethyle benzene) Acetic anhydride Ingredients for pesticides Dioctyl orthophthalates 858 The words “ingredients for pesticides” and the figure “2903.3040” omitted by Finance Act, 2017 859 The words “Cadusafos Technical Material” and figure “2903.6900” omitted by Finance Act, 2017 150 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) Act, 1969 (IV of 1969) (3) 860[..] 1[..] 2[..] 861[..] 3[..] 862[..] 2920.9020 2920.9090 Endosulfan Technical Material 2921.1200 2921.4310 Other ingredients for pesticides 2921.4390 2921.5110 Diethylamine and its salts 1[..] Ingredients for pesticides 2924.1990 Other Ingredients for pesticides 2[..] 2924.2990 Ingredients for pesticides 2926.9010 863[..] 2926.9020 Dimethyl Formamide (DMF) 2926.9030 864[..] 2926.9050 Other Ingredients for pesticides 2926.9090 Alpha cyano, 3-phenoxybenzyl (-) cis, trans 3-(2,2-diclord vinyl) 2,2 dimethyl cyclopropane carboxylate (S) Alpha cyano, 3-phenoxybenzyl (S)-2-(4, chloro phenyl)-3 mehtyl butyrate Cyano, 3-phenony benzyl 2,2,3,3 tetra methyl cyclopropane carboxalate - Cypermethrin, Alpha Cypermethrin, Beta- Cypermethrin, Zeta- Cypermethrin, Lambda Cylalothrin, Deltamethrin, Fenpropathrin, Esfenvalerate, Bifenthrin Technical Material- Acetamiprid, Imidacloprid Technical Material- Monomehypo, Chlorothalonil Technical Material- Bromoxynil Technical Material Other nitrite compounds- Cyfluthrin, Beta Cyfluthrin Technical Material 860 The words “ingredients for pesticides” and the figure “2918.9010” omitted by Finance Act, 2017 861 The words “ingredients for pesticides” and the figure “2919.0010” omitted by Finance Act, 2017 862 The words “other ingredients for pesticides” and the figure “2919.0090” omitted by Finance Act, 2017 863 The words “Tiethanolamine and its salts” and the figure “2922.1300” omitted by Finance Act, 2017 864 The words “ingredients for pesticides” and the figure “2924.2930” omitted by Finance Act, 2017 151 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (2) (1) 2-N, N-Dimethyl amino-I sodium Act, 1969 (IV of 1969) thiosulphate, 3-thiosulfourropane (3) Ingredients for pesticides 2- N,N-dimethyamino 1,3 2930.2010 disodium thiosulphate propane Other orgonosulpher compounds 2930.2020 - Ethion, Methamidophos 2930.9010 Technical Material - Dimethysulfoxid 865[Respective headings] Ingredients for pesticides Other Ingredients for pesticides 866[Respective headings] Ingredients for pesticides 867[Respective headings] 2,3 Dihydro 2-2 dimethyl-7 benzo 868[Respective headings] furanyl methyl-carbamate Other ingredients for pesticides 2932.9910 - Carbosulfan Technical Material Fipronil 2932.9990 Ingredients for pesticides Other Ingredients for pesticides 2933.1900 - Chlorpyrifos, Triazophos, 869[Respective headings] Diazinon Technical Material Other Ingredients for pesticides 2933.3990 Pyrimethanine 2933.5950 Ingredients for pesticides - Atrazine Technical Material 2933.5990 Isatin (lactam of istic acid) 2933.6910 1-Vinyl-2-pyrrol-idone 2933.6940 - Triazophos Technical Material 2933.6990 Ingredients for pesticides 2933.7910 Ingredients for pesticides 2933.7920 -Methyl benzimidazol – 2 – 2933.9910 ylcarbamate. 2934.1010 -Dicopper chloride trihydroxide 2934.9920 Ingredients for pesticides 2938.9010 870[2939.8010] 865 For expression, words “respective headings” substituted by Finance Act, 2022. 866 For expression, words “respective headings” substituted by Finance Act, 2022. 867 For expression, words “respective headings” substituted by Finance Act, 2022. 868 For expression, words “respective headings” substituted by Finance Act, 2022. 869 For expression, words “respective headings” substituted by Finance Act, 2022. 870 Substituted for the figure “2939.9910” by Finance Act, 2017 152 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) - Abamectin, Emamectin Act, 1969 (IV of 1969) 879[134. Technical Material (3) [135. Other Ingredients for pesticides [136. Sulphonic acid (Soft) 871[Respective headings] 880[137. Other surface active agents Catonic 2941.9090 881[138. Non ionic surface active agents 872[Respective headings] [139. Other organic surface active 873[Respective headings] [140. agents 874[Respective headings] [141. Chemical preparations 875[Respective headings] [142. Solvent C-9 876[Respective headings] 143. 878[White spirit Solvent oil 3402.9000 ***] omitted 877[3824.9999] ***] omitted ***] omitted 2707.5000 Paper weighing 60 g/m2, art paper, 2710.1240 printing paper and art card for 2710.1250] printing of Holy Quran imported by Federal or Provincial 4802.5510, 4810.1990, Governments and Nashiran-e- 4810.1910, 4802.6990 and Quran as per quota determined by IOCO 4810.2900.] ***] omitted ***] omitted 9937 ***] omitted ***] omitted ***] omitted (i) Hearing aids (all types and kinds) (ii) Hearing assessment equipment; (a) Audiometers (b) Tympanometer 871 For expression, words “respective headings” substituted by Finance Act, 2022. 872 For expression, words “respective headings” substituted by Finance Act, 2022. 873 For expression, words “respective headings” substituted by Finance Act, 2022. 874 For expression, words “respective headings” substituted by Finance Act, 2022. 875 For expression, words “respective headings” substituted by Finance Act, 2022. 876 For expression, words “respective headings” substituted by Finance Act, 2022. 877 Substituted for the figure “3824.9099” by Finance Act, 2017 878 New entries inserted by Finance Act, 2021. 879 Serial number(s) 134 to 136 omitted by Finance (Supplementary) Act, 2022. 880 S.No. 137 and entries relating thereto substituted by Finance Act, 2022. 881 Serial number(s) 138 to 142 omitted by Finance (Supplementary) Act, 2022. 153 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (IV of 1969) 144. (c) ABR (3) 145. (d) Oto Acoustic Omission 2711.1100 Liquefied Natural Gas imported by Respective heading fertilizer manufacturers for use as feed stock Plant, machinery, equipment including dumpers and special purpose motor vehicles, if not manufactured locally, imported by M/s China State Construction Engineering Corporation Limited (M/s CSCECL) for the construction of Karachi – Peshawar Motorway (Sukkur – Multan Section) and M/s China Communication Construction Company (M/s CCCC) for the construction of Karakorum Highway (KKH) Phase-II (Thakot - Havellian Section) subject to the following conditions: (i) that the exemption under this serial number shall only be available to contractors named above; (ii) that the equipment and construction machinery imported under this serial number shall only be used for the construction of the respective allocated projects; (iii) that the importer shall furnish an indemnity bond, in the prescribed manner and format as set out in Annex-A, at the time of import to the extent of sales tax exempted under this serial number on consignment to consignment basis; 154 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) (iv) Act, 1969 (IV of 1969) (3) (v) that the Ministry of Communications shall certify in the prescribed manner and format as set out in Annex-B that the imported equipment and construction machinery are bona fide requirement for construction of Sukkur – Multan Section (392.0 km) of Karachi – Peshawar Motorway or for the construction of Karakorum Highway(KKH) Phase-II - Thakot to Havellian Section (118.057 km) as the case may be; for the clearance of imported goods through Pakistan Customs Computerized System the authorized officer of the Ministry shall furnish all relevant information, as set out in Annex-B, online against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on 155 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) Act, 1969 (IV of 1969) (2) (3) daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; (vi) that the equipment and construction machinery, imported under this serial number, shall not be re- exported, sold or otherwise disposed of without prior approval of the FBR. In case goods are sold or otherwise disposed of with prior approval of FBR the same shall be subject to payment of sales tax as may be prescribed by the FBR; (vii) in case the equipment and construction machinery, imported under this serial number, is sold or otherwise disposed of without prior approval of the FBR in terms of para (vi) above, the same shall be subject to payment of statutory rates of sales tax as were applicable at the time of import; (viii) notwithstanding the condition at para (vi) and (vii) above, equipment and construction machinery, imported under this serial number, may be surrendered at any time to the Collector of Customs having jurisdiction, without payment of any sales tax , 156 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (IV of 1969) 882[146. for further disposal as may (3) 147. 148. be prescribed by the FBR; Respective heading Respective heading (ix) the indemnity bond submitted in terms of para (iii) above by the importer shall be discharged on the fulfillment of conditions stipulated at para (vi) or (vii) or (viii) above, as the case may be; and (x) that violation of any of the above mentioned conditions shall render the goods liable to payment of statutory rate of sales tax leviable on the date of clearance of goods in addition to any other penal action under relevant provisions of the law. ***] omitted Goods supplied to German Development Agency (Deutsche Gesellschaft für Internationale Zusammenarbeit) GIZ Imported construction materials and goods imported by M/s China State Construction Engineering Corporation Limited (M/s CSCECL), whether or not locally manufactured, for construction of Karachi-Peshawar Motorway (Sukkur-Multan Section) subject to fulfilment of same conditions, limitations and restrictions as are specified under S. No. 145 of this table, provided that total incidence of exemptions of all duties and taxes in respect of construction materials and goods imported for 882 Serial number 146 omitted by Finance (Supplementary) Act, 2022. 157 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Act, 1969 (IV of 1969) 883[149. the project shall not exceed ten (3) [150 884[151. thousand eight hundred ninety- 2716.0000 152. eight million rupees including the Respective heading 886[153. benefit of exemption from duties 887[154. and taxes availed before 30th June, 2018 under the provisions of the Sales Tax Act, 1990, the Customs Act, 1969, the Federal Excise Act, 2005 and the Income Tax Ordinance, 2001 and Notifications issued thereunder; ***] omitted ***] omitted ***] omitted Supplies of electricity, as made from the day of assent to the Constitution (Twenty-fifth Amendment) Act, 2018, till 885[30th June, 2026], to all residential and commercial consumers in tribal areas, and to such industries in the tribal areas which were set and started their industrial production before 31st May, 2018, but excluding steel and ghee or cooking oil industries ***] Dietetic foods intended for consumption by children suffering from inherent metabolic disorder subject to the conditions that the importer shall acquire approval and quota from Ministry of National Health Services, Regulations and Coordination. 888[155. ***] omitted 883 Serial number 149 and 150 omitted by Finance (Supplementary) Act, 2022. 884 Serial number 151 omitted by Finance Act, 2025. 885 Expression substituted by Finance Act, 2025. 886 Serial number 153 omitted by Finance Act, 2021. 887 New serial numbers 154 to 156 inserted by Finance Act, 2020. 888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. 158 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs (1) (2) Import of CKD kits by local Act, 1969 (IV of 1969) 889[156. manufacturers of following (3) Electric Vehicles:– 890[157. (i) Road Tractors for semi- Respective heading] trailers (Electric Prime Movers) 891[158. (ii) Electric Buses Respective headings 892[159. (iii) Three Wheeler Electric 910[160. Rickshaw Respective headings (iv) Three Wheeler Electric 161. Loader Respective headings] (v) Electric Trucks 162. (vi) Electric Motorcycle Import of CKD (in kit form) of following electric vehicles (4 wheelers) by local manufacturers till 30th June, 2026: (i) Small cars/SUVs with 50 Kwh battery or below; and (ii) Light commercial vehicles (LCVs) with 150 kwh battery or below ***] omitted ***] omitted ***] omitted Import of plant, machinery, equipment and raw materials for consumption of these items within Special Technology Zone by the Special Technology Zone Authority, zone developers and zone enterprises Import of raw materials, components, parts and plant and machinery by registered persons authorized under Export Facilitation Scheme, 2021 notified by the Board with such 889 Serial number 156 substituted by Finance (Supplementary) Act, 2022. 890 New serial numbers 157 to 162 inserted by Finance Act, 2021. 891 Serial number 158 omitted by Finance (Supplementary) Act, 2022. 892 Serial numbers 159 & 160 omitted by Finance Act, 2023 159 Sales Tax Act, 1990 893[163. conditions, limitations and 99.01, 99.02, 99.03 and restrictions. 99.06 894164. Goods imported by various 165. agencies of the United Nations, 99.13 and 99.14, 166. diplomats, diplomatic missions, Respective headings 167. privileged persons and privileged 99.19, 99.20 and 99.21 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 the Customs Act, 1969 (IV of 1969), and the conditions laid therein. Provided further that exemption under this serial shall be available with effect from the 15th day of January, 2022. ***] omitted Goods imported by or donated to hospitals run by the non-profit making 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). Goods excluding electricity and natural gas supplied to hospitals run by the charitable hospitals of fifty beds or more. Goods 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). 893 New serial number(s) 163 to 174 added by Finance Act, 2022. 894 Serial number 164 omitted by Finance Act, 2025. 160 Sales Tax Act, 1990 168. Fertilizers 895[excluding DAP] Respective headings 896169. ***] omitted Respective heading 170. ***] omitted Respective headings 171. Seeds for sowing 172. Machinery, equipment and Respective headings materials imported either for 9908(i) and 9911 173. exclusive use within the limits of Export Processing Zone or for 174. making exports therefrom, and 897[175. goods imported for warehousing purpose in Export Processing Zone, subject to the conditions that such machinery, equipment, materials and goods are imported by investors of Export Processing Zones, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969) and rules made thereunder shall mutatis mutandis, apply. 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. ***] Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments or any goods received as gift or donation from a foreign government or organization by the Federal or Provincial Governments or any public sector organization. Subject to the recommendations of the Minister Incharge and concurrence by the Federal Board of Revenue subject to condition that the concerned Ministry shall 895 Words added by Finance Act, 2023 896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. 897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. 161 Sales Tax Act, 1990 176. verify the genuineness of such 2710.1210, cases and furnish an undertaking 2710.1931, 177. to the effect that donated goods 2710.1911 and 178. shall not be sold, utilized or 2710.1921 179. 9908(i) and 9911.”. disposed of Respective headings 180. otherwise than for the purpose for 899[181. which the same have been Respective heading imported. POL products: 3004.9099 (i) MS (Petrol) (ii) High Speed Diesel Oil 0511.1000.] (iii) Kerosene 8802.1200 (iv) Light Diesel Oil 8802.3000 Supply of electricity to Azad 8802.4000”; Jammu and Kashmir Import of gold under entrustment scheme under SRO 760(I)/2013 Import of cystagon, cysta drops and trientine capsules 898[omitted] Bovine semen Import or lease of aircrafts and parts thereof by Pakistan International Airlines Corporation Limited (PIACL) 898 The expression “(for personal use only)” omitted by Finance Act, 2025. 899 S.No. 181 and entries relating thereto in columns (1), (2) and (3) inserted by Finance Act, 2025 162 Sales Tax Act, 1990 900[Annex-I [See serial No. 100A & 100B] Header Information NTN/FTN of Importer Approval No. (1) (2) Details of materials and equipments (to be filled in Goods imported (Collectorate by the authorized officer of the Ministry of Ports of import) and Shipping) HS code Description Specs Customs duty rate (applicable) Rate of sales tax WHT Quantity UOM Quantity imported Collectorate CRN/ Mach No. Date of CRN/ Mach No. (3) (4 (5 (6) (7 (8 (9) (10 (11 (12 (13) (14 )) )) ))) ) Header Information NTN/FTN of Importer Approval No. (1) (2) Details of materials and equipments Goods imported (Collectorate (to be filled in by the authorized officer of import) of the Ministry of Ports and Shipping) HS code Description Specs Customs duty rate (applicable) Rate of sales tax WHT Quantity UOM Quantity imported Collectorate CRN/ Mach No. Date of CRN/ Mach No. (3 (4 (5 (6) (7) (8 (9 (10 (11 (12 (13 (14) ))) ))) ) ) ) NOTE 1.– Before certifying, the authorized officer of the Ministry of Ports and Shipping shall ensure that the goods are genuine and bona fide requirement for construction and operation of Gwadar Port and development of Free Zone for Gwadar Port. Signature________________________ Designation ________________________ NOTE 2.– In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished online against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). 900 Annexure-I inserted through Finance Act, 2016. 163 Sales Tax Act, 1990 901[Annex-A [See condition 145(iii)] INDEMNITY BOND (On appropriately stamped non-judicial paper) THIS DEED OF INDEMNITY is made on the _________ date of __________BETWEEN Messrs___________ having registered office at _________(hereinafter called "the importers" which means and includes their successors, administrators, executors and assignees) of the one part, AND the President of Pakistan through the Collector of Customs _________ (hereinafter called the "Collector of Customs"), of the other part. WHEREAS the Federal Government, by its decision contained in serial number 145 or serial number 148 of this table, as the case may be, and subject to the conditions given in the said serial number 145 or serial number 148 of this table, as the case may be, has been pleased to direct that such equipment and construction machinery, as are not manufactured locally, shall be exempt from the whole of sales tax leviable thereon, in accordance with the said serial number 145 or serial number 148 of this table, as the case may be, if imported for :- (i) construction of Sukkur – Multan Section (392.0 km) of Karachi – Peshawar Motorway or (ii) for the construction of Karakorum Highway (KKH) Phase-II - Thakot to Havellian Section (118.057 km). AND WHEREAS M/S.____________ having registered office at __________ (hereinafter called the importers) have imported the equipment and/or construction machinery mentioned in the said serial number 145 or serial number 148 for purposes of construction of above mentioned project(s) in accordance with the conditions given in the said serial number 145 or serial number 148 of this table, as the case may be; NOW, THEREFORE, in consideration of the release of the equipment and/or construction machinery without recovery of leviable sales tax, the importers bind themselves to pay on demand to the Government of Pakistan the sum of Rs. __________ being the sales tax and charges leviable on the machinery, if the importers fail to fulfill the condition (vi) or (vii) or (viii) of the said serial number 145 or serial number 148 of this table, as the case may be. The importers further agree and bind themselves that the amount covered by this Bond shall be recovered as arrears of sales tax under section 202 of the Customs Act, 1969. This Bond shall become void when the Collector of Customs is satisfied that the importers have fulfilled all the conditions of the said serial number 145 or serial number 148 of this table, as the case may be. Signed by importers on this ____________________ day of _____________201_. 901 New Annexures A, B, C & D inserted by Finance Act, 2018. 164 Sales Tax Act, 1990 Managing Director (Name and permanent address) Collector of Customs (On behalf of President) Witness_____________________________________________________ (signature, name, designation and full address) Witness_____________________________________________________ (signature, name, designation and full address) Note: The bond shall be written on appropriate non-judicial stamp paper and shall be witnessed by a Government servant in BPS 17 or above, an Oath Commissioner, a Notary Public or an officer of a Schedule Bank. Annex-B [See condition 145 (iv) and (v)] NTN or FTN of Importer Approval No. (I) (II) Details of input goods (to be filled by the authorized officer of the Regulatory Authority) to be imported Description Quantity/UOM L/C No. or IGM No. Remarks, if and bank Date & any. specifications. contract Index No. No. and B/L. (1) (2) (3) (4) (5) CERTIFICATE BY THE AUTHORIZED OFFICER OF REGULATORY AUTHORITY: It is hereby certified that the description, quantity and other details mentioned above are true and correct. Goods imported are in commensuration with the project requirement and are bona fide requirement of the project. It is further certified that the above items shall not be used for any other purpose except for the project. Signature: ________________________ Name & Designation: ________________________ Official Stamp: ________________________ Date: ________________________ Note: -For the purposes of this serial number 145, the expression "not manufactured locally" shall mean the goods which are not listed in the locally manufactured items in the Customs General Order issued by the Federal Board of Revenue from time to time. Annex-C 165 Sales Tax Act, 1990 [See condition 146(b)] INDEMNITY BOND (On appropriately stamp non-judicial paper attested by a Government servant in BPS 17 or above, an Oath Commissioner, a Notary Public or an officer of a Scheduled Bank) THIS DEED OF INDEMNITY is made on the _________ date of __________BETWEEN Messrs___________ having registered office at _________ (hereinafter called "the importers" which means and includes their successors, administrators, executors and assignees) of the one part, AND the President of the Islamic Republic of Pakistan through the Collector of Customs _________ (hereinafter called the "Collector of Customs"), of the other part. WHEREAS the Federal Government, by its decision contained in serial number 146 and subject to the conditions given in the said serial number 146, has been pleased to direct that such equipment shall be exempt from the whole of sales tax leviable thereon, in accordance with the said serial number 146, if imported for Lahore Orange Line Metro Train Project. AND WHEREAS M/S.____________, the importers have imported the equipment mentioned in the said serial number 146 for the above mentioned project in accordance with the conditions given in the said serial number 146; NOW, THEREFORE, in consideration of the release of the equipment without recovery of leviable sales tax, the importers bind themselves to pay on demand to the Government of Pakistan the sum of Rs. __________ being the sales tax and charges leviable on the equipment, if the importers fail to fulfill the condition (f) or (g) or (h) of the said serial number 146, as the case may be. The importers further agree and bind themselves that the amount covered by this Indemnity Bond shall be recovered as arrears of sales tax under section 202 of the Customs Act, 1969. This Bond shall stand revoked automatically when the Collector of Customs is satisfied that the importers have fulfilled all the conditions of the said serial number 146. Signed by importers on this ______________ day of _________________201_. Managing Director or person next in hierarchy duly authorized by MD (Name and permanent address) Collector of Customs (On behalf of President) Witness(1)___________________________________________________ (signature, name, designation and full address) 166 Sales Tax Act, 1990 Witness(2)__________________________________________________ (signature, name, designation and full address) Annex-D [See conditions 146 (c) and (e)] NTN or FTN of Importer Approval No. Details of equipment (to be filled by the authorized officer of the Regulatory Authority) to be imported Description Quantity/UOM L/C No. or IGM No. Remarks, if and bank Date & any. specifications. contract Index No. No. and B/L. (1) (2) (3) (4) (5) CERTIFICATE BY THE AUTHORIZED OFFICER OF REGULATORY AUTHORITY: It is hereby certified that the description, quantity and other details mentioned above are true and correct. Goods imported are in commensuration with the project requirements and are bona fide requirement of the Project under the Contract. It is further certified that the above items shall not be used for any other purpose except for the Project. Signature: ________________________ Name and Designation: ________________________ Official Stamp: ________________________ Date: ________________________”] 167 Sales Tax Act, 1990 Table-2 (Local Supplies only) Serial No Description Heading Nos. of the First Schedule to the Customs (1) (2) 902[1. ***] omitted Act, 1969 (IV of 1969) [2. ***] omitted (3) 903[3. 904[Supplies made by cottage [4. industry.] Respective headings.] 905[5. ***] omitted ***] Respective headings. 6. Supply of fixed assets against Respective headings. 9067. 08. which input tax adjustment is Respective headings. [9. not available under a 10. notification issued in terms of 907[11. clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990. ***] Foodstuff cooked or prepared in-house and served in messes run on the basis of mutuality and industrial canteens for workers. ***] omitted Agricultural produce of Pakistan, not subjected to any further process of manufacture. ***] 908[12. ***] ] 909[910[13. *** 2[14. ***] 911[15. ***] omitted 902 Serial number(s) 1, 2 and 4 omitted by Finance (Supplementary) Act, 2022. 903 S. No. 3 substituted by the Finance Act, 2007 904 Substituted by the Finance Act, 2014 905 S. No. 5 omitted by the Finance Act, 2011 906 Serial number 7 omitted by Finance Act, 2024. 907 S. No. 11 omitted by the Finance Act, 2022. 908 S. No. 12 omitted by the Finance Act, 2013 909 S. Nos. 13 to 16 added by the Finance Act, 2014 910 S. No. 13 & 14 omitted by the Finance Act, 2015 911 Serial number(s) 9, 15 and 16 omitted by Finance (Supplementary) Act, 2022. 168 Sales Tax Act, 1990 Serial No Description Heading Nos. of the First Schedule to the Customs (1) (2) [16. ***] omitted Act, 1969 (IV of 1969) 912[17. ***] (3) 18. ***] 19. ***] 20. ***] 913[21. 914[22. ***] Respective heading [23. ***] omitted [24. ***] omitted 2302.3000 [25. ***] 915[26. ***] 1212.9100 27. Supply of locally produced silos 2009.1100, 2009.1200, till 30.06.2026 2009.1900, 2009.2100, 28. Wheat Bran 916[This exemption 2009.2900, 2009.3100, 29. shall apply from the 1st day of 2009.3900, 2009.4100, July, 2018] 2009.4900, 2009.5000, 30. Sugar beet 2009.6100, 2009.6900, Fruit juices, whether fresh, 2009.7100, 2009.7900, 31. frozen or otherwise preserved but and 2009.9000 excluding those bottled, canned 04.02 32. or packaged. 0402.9900 Milk and cream, concentrated or containing added sugar or other 918[Respective heading] sweetening matter, excluding that sold in retail packing under a brand name Flavored milk, excluding that sold in retail packing under a brand name Yogurt, excluding that sold 917[***] under a brand name 912 S. Nos. 17 to 20 and 24, 25 omitted by Finance Act, 2021. 913 Serial number 21 omitted by Finance Act, 2024. 914 Serial number(s) 22, 23 and 33 omitted by Finance (Supplementary) Act, 2022. 915 New serial numbers 26 to 39 inserted by Finance Act, 2021. 916 Expression added by Finance Act, 2023 917 Under serial number(s) 32 and 34 to 37 words omitted by Finance Act, 2023 918 Words substituted by Finance Act, 2022. 169 Sales Tax Act, 1990 [33. ***] omitted 0405.1000 34. Butter, excluding that sold 35. 932[***] under a brand name 0405.9000 36. Desi ghee, excluding that sold 37. 932[***] under a brand name 0406.1010 [38. Cheese, excluding that sold 39. 932[***] under a brand name 0406.3000 Processed cheese not grated or 921[40 powdered, excluding that sold 1602.3200, 1602.3900, 41 932[***] under a brand name 1602.5000, 1604.1100, ***] omitted919 1604.1200, 1604.1300, 42 Products of meat or meat offal 1604.1400, 1604.1500, 43 excluding sold 920[***] under a 1604.1600, 1604.1900, brand name or trademark 1604.2010, 1604.2020 44 and 1604.2090] 922[45 Live Animals and live poultry Respective headings 46 Meat of bovine animals, sheep, Respective headings 47 goat and uncooked poultry meat excluding those sold 935[***] Respective headings under a brand name Fish and crustaceans excluding 0601.1010, 0601.1090, those sold 935[***] under a brand 0601.2000, 0602.1000, name 0602.2000, 0602.3000, Live plants including bulbs, roots 0602.4000, and the like 0602.9010 and 0602.9090 Cereals other than rice, wheat, Respective headings wheat and meslin flour Respective heading] Edible vegetables including roots and tubers whether fresh, frozen Respective headings or otherwise reserved (e.g. in 1212.9300 cold storage) but excluding those bottled or canned. Edible fruits Sugar cane 919 Serial number 38 omitted by Finance (Supplementary) Act, 2022. 920 Under serial number(s) 39, 41 and 42 words omitted by Finance Act, 2023 921 Serial number(s) 40 to 51 inserted by Finance (Supplementary) Act, 2022. 922 Serial number 45 substituted by Finance Act, 2022. 170 Sales Tax Act, 1990 48 Eggs including eggs for hatching 0407.1100, 0407.1900 49 0407.2100 and 0407.2900 50 Compost (non-commercial Respective headings 51. 8471.3010 and 8471.3020 923[52. fertilizer) Respective headings 53. Locally manufactured laptops, Respective headings 54. Respective heading 924[55. computers, notebooks whether or Respective headings.] 925[56. not incorporating multimedia kit Respective headings.] 57. and personal computers 04.01 Newspaper 7204.4100, 7204.3000, Raw hides and skins 7204.4990.] Prepared food or foodstuff supplied by Restaurants and caterers All types of breads, nans and chapattis Single cylinder agriculture diesel engines (compression ignition internal combustion piston engines) of 3 to 36 HP. Milk excluding: (i) that sold under a brand name; or (ii) supplied by corporate dairy farms 926Iron and steel scrap excluding:– (a) supplied by manufacturer cum-exporter of recycled copper, authorized under Export Facilitation Scheme, 2021 directly supplied to a registered steel melter subject to such apportionment, conditions and restrictions as may be specified by the Board through a Sales Tax General Order; and (b) supplied directly by the importer (verifiable from the goods declaration form) to a 923 New serial number(s) 52 to 54 added by Finance Act, 2022. 924 New serial number 55 added by Tax Laws (Second Amendment) Ordinance, 2022. 925 Serial number(s) 56 and 57 added by Finance Act, 2024. 926 Against S. No. 57, in column (2), substituted by Finance Act, 2025. 171 Sales Tax Act, 1990 registered steel melter subject to such apportionment, conditions and restrictions as may be specified by the Board through a Sales Tax General Order. Notes:-- 1. For the purpose 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 the Schedule Pakistan Customs Tariff 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. --------- 927[TABLE-3 The plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be exempt from the whole of Sales tax, subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:- (i) The imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Board from time to time or, as the case may be, certified as such by the Engineering Development Board. (ii) except for S. No. 9, 14, 928[14A and 15] of the Annexure, the Chief Executive, or the person next in hierarchy duly authorized by the 927Inserted by Finance Act, 2014 928 The figure and words inserted through Finance Act, 2017 172 Sales Tax Act, 1990 Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He 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. In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Project Director or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; and (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, layout plan and drawings: Explanation.- For the purpose of Table-3, capital goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for- (a) the manufacture or production of any goods and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; or (b) used in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, dairy and poultry industry. 929[ANNEXURE S. Description PCT Conditions No heading (4) (1) (2) ***] omitted (3) 930[1. ***] omitted 2& 2A ***] omitted 3. 929 Inserted by Finance Act, 2014. 930 Serial number(s) 1 to 9 and 11 omitted by Finance (Supplementary) Act, 2022. 173 Sales Tax Act, 1990 S. Description PCT Conditions heading (4) No (3) (1) (2) 4. ***] omitted 5. ***] omitted 6. ***] omitted 7. ***] omitted 8. ***] omitted 9. ***] omitted 93110 ***] omitted . 11. ***] omitted] 12. Machinery, equipment and Respective 1. The Division dealing with the subject matter other project related items Headings of Industries shall including capital goods, certify in the prescribed for setting up of hotels, manner and format as power generation plants, per Annex-B that the water treatment plants and imported goods are other infrastructure related bonafide project projects located in an area requirement. The of 30 km around the zero point in Gwadar. 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. 2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. 931 Serial number 10 omitted by Finance Act, 2015. 174 Sales Tax Act, 1990 S. Description PCT Conditions heading (4) No (3) (1) (2) 932[1 ***] omitted 3. 14. ***] omitted 14A ***] omitted [15& ***] omitted 15A ***] omitted 15B. 933[16 ***] [17. 18. ***] omitted The following parts for If imported by assembling and manufacturers and manufacturing of personal assemblers of computers and laptops: computers and laptops, (i) Bare PCBs 8534.0000 registered with and 8542.3300 (ii) Power Amplifier certified by 85.42 (iii) Microprocessor/ Engineering 8486.2000 Controllers Development Board in 8506.5000 (iv) Equipment for SMT 8504.4020 accordance with quota 8414.5190 Manufacturing 7616.9920 determined by IOCO 8471.7020 (v) Laptop batteries 8471.7060 (vi) Adopters and 8471.7090 (vii) Cooling fans 85.42 (viii) Heat sink (ix) Hard Disk SSD (x) RAM/ROMS (xi) System on 8528.7211 Chip/FPGA-IC 8534.0000 (xii) LCD / LED Screen (xiii) Motherboards 84.73 (xiv) power supply 8471.7040 (xv) Optical Drives 8536.2090 (xvi) External Ports 8517.6990 (xvii) Network cards 8471.5000 (xviii) Graphic cards 8517.6970 (xix) wireless cards 8518.3000 (xx) micro phone 932 Serial number(s) 13 to 15B and 17 omitted by Finance (Supplementary) Act, 2022. 933 S.No. 16 and entries relating thereto omitted by Finance Act, 2015 175 Sales Tax Act, 1990 (xxi) Trackpad 8471.6020 9917(2) 19. Plant and machinery, Nil] Respective 934[20 except the items listed heading . under Chapter 87 of the Respective 935[21 Headings 936[22 Pakistan Customs Tariff, imported for setting up of a Special Economic Zone (SEZ) by zone developers and for installation in that zone by zone enterprises, on one time basis as prescribed in the SEZ Act, 2012 and rules thereunder subject to such condition, limitations and restriction as a Federal Board of Revenue may impose from time to time. Plant and machinery for The exemption shall be admissible on one time the assembly/ basis for setting up the new assembly and/or manufacturing of electric manufacturing facility of the vehicles and vehicles expansion in the existing units to the extent of electric vehicles specific plant and machinery, duly approved/ certified and determined by the Engineering Development Board (EDB).] ***] omitted 1.Machinery, equipment (i) This concession and spares meant for shall also be initial installation, available to balancing, primary modernization, contractors of the replacement or project upon expansion of projects fulfilment of the for power generation following 934 New serial number 20 inserted by Finance Act, 2020. 935 Serial number 21omitted by Finance (Supplementary) Act, 2022. 936 New serial number 22 inserted by Finance Act, 2022. 176 Sales Tax Act, 1990 through hydel, oil, conditions, namely:- gas, coal, nuclear and (a) the contractor shall submit a copy of the renewable energy contract or agreement under which he intends sources including to import the goods for the project; under construction (b) the Chief Executive or head of the projects entered into contracting company shall certify in the an implementation prescribed manner and format as per Annex-A agreement with the that the imported goods are the projects bona Government of fide requirement; and (c) the goods shall not Pakistan prior to 15th be sold or otherwise disposed of without day of January, 2022. prior approval of the FBR on payment of 2. Construction sales tax leviable at the time of import; machinery, equipment and (ii) temporarily imported goods shall specialized vehicles, be cleared against a security in the form of excluding passenger a post-dated cheque for the differential amount vehicles, imported on between the statutory rate of sales tax and the temporary basis as amount payable along with an undertaking to required for the pay the sales tax at the statutory rates in case construction of project. such goods are not re- exported on conclusion of the project.] NTN/FTN of Importer Header Information 937[“Annex-A (1) Regulatory Authority no. Name of Regulatory authority (2) (3) 937 Annex-A substituted by Finance Act, 2022. 177 Sales Tax Act, 1990 Details of Input goods (to be filled by the chief executive Goods imported (Collectorate of import) of the importing company) HS Code Description Specs Custom Duty rate (applic-able) Sales Tax rate (applicable) WHT Quantity UOM Quantity imported Collectorate CRN/ Mach No. Date of CRN/ Mach. No . (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) CERTIFICATE. It is certified that the description and quantity mentioned above are commensurate with the project requirement and that the same are not manufactured locally. It is further certified that the above items shall not be used for any other purpose. Signature of Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive Name ______________________ N.I.C. No. __________________________________ NOTE:- In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished online against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969. Explanation.– Chief Executive means.– 1. owner of the firm, in case of sole proprietorship; or 2. partner of firm having major share, in case of partnership firm; or 3. Director, in case of private limited company; or 4. Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or 5. Principal Officer in case of a foreign company.] 938[Annex-B Header Information Approval No. NTN/FTN of Importer (2) (1) 938 Inserted by the Finance Act, 2014 178 Sales Tax Act, 1990 Details of Input goods (to be filled by the Goods imported authorized officer of the Regulatory (Collectorate of import) Authority) HS Code Descripti on Specs Custom Duty rate (applicabl eS)ales Tax rate (aWpHplTicabl e) Quantity UOM Quantity imported Collector at e CRN/Mac h. No. Date of CRN/ Mach No . (3 (4) (5 (6) (7) (8 ( (10 (11) (12) (13) (14) ) ) )9 ) ) CERTIFICATE Before certifying the above-authorized officer of the Regulatory Authority shall ensure that the goods are genuine and bona fide requirement of the project and that the same are not manufactured locally. Signature ________________________ Designation ________________________ NOTE:- In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969. 939[Table-4 The goods specified in column (2) of the Annexure below falling under the PCT codes specified in column (3) of the said Annexure, when supplied within the limits of the Border Sustenance Markets, established in cooperation with Iran and Afghanistan, shall be exempted from the whole of the sales tax, subject to the following conditions, namely:– (i) Such goods shall be supplied only within the limits of Border Sustenance Markets established in cooperation with Iran and Afghanistan; (ii) If the goods, on which exemption under this Table has been availed, are brought outside the limits of such markets, sales tax shall be charged on the value assessed on the goods declaration import or the fair market value, whichever is higher; (iii) Such items in case of import, shall be allowed clearance by the Customs Authorities subject to furnishing of bank guarantee equal to the amount of sales tax involved and the same shall be released after presentation of consumption certificate issued by the Commissioner Inland Revenue having jurisdiction; 939 Table-4 added by Finance Act, 2021. 179 Sales Tax Act, 1990 (iv) The said exemption shall only be available to a person upon furnishing proof of having a functional business premises located within limits of the Border Sustenance Markets; and (v) Breach of any of the conditions specified herein shall attract relevant legal provisions of this Act, besides recovery of the amount of sales tax alongwith default surcharge and penalties involved. S.No Annexure Heading Nos of the Description First Schedule to (1) the Customs Act, 1 (2) 1969 (IV of 1969) 2 Seed (Potatoes) 3 Tomatoes, fresh or chilled (3) 4 Onions and shallots 0701.1000 5 Garlic 6 Cauliflowers cabbage 0702.0000 7 Carrots and turnips 0703.1000 Cucumbers and gherkins fresh or chilled 0703.2000 0704.9000 0706.1000 0707.0000 8 Peas (pisum sativum) 0708.1000 9 Beans (vigna spp., phaseolus spp.) 0708.2000 10 other leguminous vegetables 0708.9000 11 Peas (Pisum sativum) 0713.1000 12 Grams (Dry/Whole) 0713.2010 13 Dried leguminous vegetables 0713.2090, 0713.9090 14 Beans of the species Vigna mungo (L.) 0713.3100 Hepper or Vigna radiata (L.) Wilczek 0713.3200 15 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713.3300 0713.3400 16 Kidney beans including white beans 17 Bambara – vigna subteranea or 0713.3500 0713.3990 vaahdzeia subterrea 0713.4010 18 Beans vigna unguiculata 19 Other 20 Lentils (Dry/Whole) 180 Sales Tax Act, 1990 0713.5000 21 Broad beans (Vicia faba var. major) and 0713.6000 horse beans (Vicia faba var. equina, 0905.1000 Vicia faba var. minor) 0906.1100 0906.1900 22 Pigeon peas (cajanus cajan) 23 Vanilla (Neither crushed nor ground) 0907.1000 24 Cinnamon 0907.2000 25 Other (Cinnamon And Cinnamon Tree 0908.1100 0908.1200 Flowers) 0908.2100 26 Neither crushed nor ground (Cloves) 0908.2200 27 Crushed or ground (Cloves) 0908.3110 28 Neither Crushed nor ground (Nutmeg) 0908.3120 29 Crushed or ground (Nutmeg) 0908.3200 30 Neither crushed nor ground (Maze) 0909.2100 31 Crushed or ground (Maze) 0909.2200 32 Large (Cardammoms) 0909.3100 33 Small (Cardammoms) 34 Crushed or ground (Cardammoms) 0909.3200 35 Neither crushed nor ground (Coriander) 0909.6100 36 Crushed or ground (Coriander) 37 Neither crushed nor ground (Seeds of 0909.6200 Cumins) 0910.9910 38 Crushed or ground (Seeds of Cumins) 1003.1000, 39 Neither crushed nor ground (Seeds of 1003.9000 1206.0000 Anise, Badian, Caraway, Fennel etc) 1212.9200 1213.0000 40 Crushed or ground (Seeds of Anise, 8208.9010 Badian, Caraway, Fennel etc) 0401.1000 41 Thyme; bay leaves 42 Barley (Seeds) 0401.2000 43 Sunflower seeds ,whether or not broken 44 Locust beans 45 Cereal straws and husks 46 Knives and cutting blades for paper and paper board 47 Of a fat content, by weight, not exceeding 1 % (milk and cream) 48 Of a fat content, by weight, exceeding 1 % but not exceeding 6 % (milk and cream) 181 Sales Tax Act, 1990 0401.4000 49 Of a fat content, by weight, exceeding 6 0401.5000 % but not exceeding 10% (Milk and Cream) 0703.9000 0704.1000 50 Of a fat content, by weight, exceeding 0704.2000 10 % (Milk and Cream) 0705.1100 0705.1900 51 Leeks and other alliaceous vegetables 0705.2100, 52 Cauliflowers and headed broccoli 0705.2900 53 Brussels sprouts 0709.6000 54 Cabbage lettuce (head lettuce) 55 Lettuce 0804.2000 56 Chicory 0806.1000 0806.2000 57 Fruits of the genus Capsicum or of the 0807.1100, genus Pimenta 0807.1900 0808.1000 58 Figs 0902.1000 59 Fresh (grapes) 0902.2000 60 Dried (Grapes) 0910.1200 61 Melons 0910.3000 0910.9990 62 Apples 1702.1110 63 Green Tea 1702.1120 64 Other Green Tea 1702.1900 65 Crushed or ground (Ginger) 1702.9020 66 Turmeric (curcuma) 2304.0000 67 Other (spice) 68 Lactose (Sugar ) 2309.9000 69 Sugar Syrup 5204.2010 70 Sugar Other 71 Caramel 5204.2020 72 Oil-cake and other solid residues, 8201.1000 whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil. 73 Other (animal feed) 74 For Sewing (Thread) 75 For embroidery (Thread) 76 Spades and shovels 182 Sales Tax Act, 1990 8205.5900 77 Tools for masons, watchmakers, miners 8208.3000 and hand tools nes 8208.9090 78 For kitchen appliances or for machines used by the food industry 940[0403.2000] 0701.9000 79 Other kitchen appliances 0710.4000 0710.9000 80 Yogurt 0804.1010 81 Other (Potatoes) 0804.1020 82 Sweet corn 0809.1000 83 Mixtures of vegetables 0809.2100 84 Fresh (Dates) 0809.2900 85 Dried (Dates) 0809.3000 86 Apricots 0809.4000 87 Sour cherries (Prunus cerasus) 0810.1000 88 Other (Apricots) 0810.5000 89 Peaches, including nectarines 0910.1100 90 Plums and sloes 1001.1900 91 Strawberries 1001.9900 92 Kiwi Fruit 1101.0010 93 Neither crushed nor ground (Ginger) 1101.0020 94 Wheat and Meslin(Other) 1902.1920 95 Wheat and Meslin (Other ) 1905.9000 96 Of Wheat (Flour) 2007.1000 97 Of Meslin 2007.9100 98 Vermacelli 2007.9900 99 Other (Packed Cake) 3401.3000 100 Homogenised perparations 101 Citrus Fruit 3402.2000 102 Other (jams) 103 Organic surface-active products and 3402.2000 preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 104 Preparations put up for retail sale 105 Other (washing preparations) 940 Expression substituted by Finance Act, 2022. 183 Sales Tax Act, 1990 6911.1090 6911.9000 106 Tableware and kitchenware of porcelain 7013.4900 or china 7013.9900 8215.9910 107 Household articles nes & toilet articles 8215.9990 of porcelain or china 8712.0000 9617.0010 108 Glassware for table or kitchen purposes 9617.0020.] (excl. glass having a linear c 109 Glassware nes (other than that of 70.10 or 70.18) 110 Spoons 111 Tableware articles not in sets and not plated with precious metal 112 Bicycles and other cycles (including delivery tricycles), not motorised 113 Vacuum flasks 114 Vacuum flasks/vacuum vessels complete w/cases; parts o/t glass inners (others) 184 Sales Tax Act, 1990 The

Effective date: 1990-11-01

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