GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND ECONOMIC
AFFAIRS
(CENTRAL BOARD OF REVENUE)
Islamabad,the 14th June,1995
(CUSTOMS)
S.R.O.505(I)/95.- In exercise of the powers conferred by section 19
of the Customs Act,1969 (IV of 1969), and in supersession of this Ministry's
Notification No.S.R.O.505(I)/94, dated the 9th June,1994, the Federal
Government is pleased to exempt materials, components, modules and
sub-assemblies, as are not manufactured locally if imported for the manufacture of electronic equipments and
systems specified in the Table-I below from so much of the customs duties
leviable under the First Schedule to the Customs Act, 1969 (IV of 1969), as are
in excess of the rates respectively specified in Table-II, subject to the following
conditions, namely:-
(i) The components are in such knocked down condition as is approved by the Government in case of each specified electronic equipment and system;
(ii) the manufacturer has suitable in-house facilities to manufacture the goods in respect of which he claims exemption under this notification;
(iii) the manufacturer shall furnish to Chief, Survey and Rebate, Central Board of Revenue, or any officer authorized in this behalf, in the prescribed form, the list of goods that he is manufacturing or intends to manufacture alongwith the details of materials, components, modules and sub-assemblies required alongwith recommendation of the Ministry of Science and Technology, or an officer authorized by the said Ministry and the Chief or such authorized officer in consultation with the Collector of Customs or Collector of Central Excise and or Sales tax, will certify the annual capacity of the unit for the manufacture of such goods and total requirements of various types of materials, components, modules and sub-assemblies alongwith the quantity required for the manufacture of each equipment and system;
(iv) the manufactirer, at the time of import of materials, components, modules and sub-assemblies shall make a written declaration on the bill of entry to the effect that the inputs have been imported in accordance with his entitlement in terms of condition (iii);
(v) the manufacturer shall furnish to the Collector of Customs bank guarantee or indemnity bond alongwith post-dated cheque equivalent to the amount of customs duty and sales tax exempted under this notification in respect of each consignment of materials, components, modules and sub-assemblies to the satisfaction of the Collector of Customs;
(vi) the manufacturer shall maintain record of the inputs and goods manufactured out of them in such form as may be prescribed by the Central Board of Revenue;
(vii) the manufacturer shall, within one year of the dae of filing of bill of entry for home consumption relating to materials, components, modules and sub-assemblies apply to the Collector of Customs for discharging the Bond. The application shall be supported by a certificate, in the Form-I set out below, issued by the Assistant Collector Customs and Central Excise within whose jurisdiction the manufacturing unit is located or an officer specially authorized by the Central Board of Revenue for this purpose; and
(viii) in case the Assistant Collector of Central Excise is not satisfied regarding the consumption of imported raw materials, sub- components and components or use of locally produced deleted components, he shall report his findings to the Collector ofCustoms concerned who shall initiate proceedings for encashment of bank guarantee or post dated cheque and penal action for making false declaration.
TABLE - I
S.NO. Description.
(A) Electronic Test Equipment.
1. Frequency counters.
2. Logic analyzers.
3. Network analyzers.
4. RF power meter.
5. Spectrum analyzers.
6. Data acquisition
cards.
7. Automatic control
equipment.
8. Oscilloscopes.
9. Digital/analogue
multimeters.
10. Automated test Jigs.
11. Multiplexing
equipment.
12. Pen recorder and
plotters.
(B) Communication Equipment.
1. Fax machine.
2. Paging systems/multiplexing
equipments.
3. Electronic
exchanges, PABXs/digital switching equipments.
4. Optical
communication systems and devices.
5. Anteenas.
6. Cordless phones.
7. Telephone metering
systems.
8. Transmitters.
9. Receivers.
10. Transceivers.
11. Telex machine and
telex cards.
12. Telephone sets.
13. Telecommunication
equipments.
(C) Medical Electronics.
1. Gulcometer.
2. Electronic
diagnostic medical equipment(including ECG,EEG, Ultrasound equipment, X rays, EMG
Audiometers).
3. Electronic
therapeutic medical equipment(including electrosurgery, electrotherapy,
diathermy electronically
resuscitator/respiration equipment, heart pacer, infrared lamps, and
defibrillator).
4. Electronic
monitoring medical equipment(including BP monitors, beat rate
monitoring,temperature respiration meters and osculation system).
5. Electro medical
laboratory equipment/misc. medical equipment (cell counter, acid-base
analyzers, spectrometers, centrifuges, blood gas analyzers, operating theater
lights, ultraviolet lamps and electronically controlled autoclaves).
6. Blood Pressure
measurement equipment.
7. Heart rate
temperature measurement.
(D) Defence Electronics.
1. Radar, all tyes.
2. Electronics
locating equipment.
3. Electronic warfare
equipment.
4. Secrecy equipment.
5. Artillery computer.
6. Beacons.
7. LORAN
8. SHOR.
(E) Industrial Electronics.
1. Precision motors.
2. Transducers/sensors/actuators.
3. process
controllers/monitors.
4. Electronic
counter/timer.
5. Servos and
synchros.
6. Automatic control
equipment.
7. Testing and quality
control equipment for industry.
8. Micro Controller
for industrial process control.
S.NO. Description.
(F) Space Electronics.
1. Up/down converters.
2. Voice packet
switch/multiplexer.
3. Voice compression
unit.
4. Modulators/Demodulator.
5. Digital microwave
radio system.
6. Carrier and digital
circuit, multiplexing equipment.
7. Coder/Encoders.
(G) Microwave Equipment and System.
1. Micarowave guides.
2. Microwave
transmission and reception equipment.
3. Microwave
amplifiers.
4. Klystron.
(H) Power Electronic Equipments.
1. High frequency
furnaces.
2. Static relays.
3. Motor speed
controllers.
4. Uninterruptable
power supplies.
5. Inverters AC to DC
or DC to AC.
6. Power supply(all
types).
7. Controlled
rectifiers.
8. Stablizers up to 10
KVA for the sophisticated equipment.
(I) Optronics equipments.
1. Opto-electronic
devices.
2. Image
intensifiers/night vision devices.
3. Laser
devices (all types including solid state, gaseous and liquid lasers etc).
4. Optical fibres.
5. Infrared
communication systems.
6. Laser range
finders.
7. Image
intensification tubes.
(J) Office Equipments.
1. Computer power
supply modules.
2. Mother board.
3. Computer
monitors(Mono, CGA, VGA, SVGA).
4. Central processing
units.
5. Modem.
6. Disk drive unit.
7. Key board.
8. Computers printers.
9. Plotters.
10. Calculators.
11. Photocopying
machines.
12. Electronic
typewriters/word processors.
(K) Other Electronic
Component/Equipments.
1. Audio head.
2. Video head.
3. Microphones.
4. Controlled rectifiers(thyristor,
triac etc).
5. Thermistors.
6. Power supplies
modules.
S.NO. Description.
7. Capacitor/condensers.
8. Electronic
dispalys(including LE), LCD, Neonetic).
9. Tick/thin film
hybrid module.
10. Microprocessors.
11. Diodes.
12. Transistors.
13. Thyristors
and triacs.
14. Trimmers.
15. Resistors (all
types).
16. Inductor (all types)
17. Potentiometer.
18. Ferrite.
19. Integrated
circuits/customized chips.
20. Semiconductor chips.
21. Memories.
22. Printed circuit
boards.
23. Tanners.
24. Electromagnetic
devices(diodes, transistor, resistors etc).
25. Television sets,
Video Cassette Players, Video cassette Recorders and Radio sets;
26. Compressors for
refrigerators, air conditioners and deepfreezers.
27. Pattern generators.
28. Decibel meters.
29. Signal generators.
(L) Miscellaneous
components/Sub-Assemblies.
1. Fly back
transformers.
2. Deflection yoke for
TV and computer monitors.
3. Batteries
rechargeable (Ni-Cd, Lithium etc).
4. T.V.
picture tubes(colour, black and white).
5. R.F. convertoers.
6. Speakers.
7. Micrometers and
precision servomotonu.
8. Small transformers.
9. Copper clad board.
10. Solar cell batteries.
11. Solar energy
equipment.
12. Crystalline material
wafers.
13. Amorphous silicon
coated webs.
14. Solar cell panels.
15. Solar cells/solar
cell modules.
15A. Cathode ray tube LED and
LCD.
15B. Fractional electric
motors.
16 Anay
other item approved by the Central Board of Revenue.
S.No. Description
of Inputs Rate
of duty
(1) (2) (3)
1. Materials and
components. 10%
2. Components 15%
3. Modules and
sub-assemblies 25%
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Explanation:- (1) Vendors or manufacturers manufacturing components of goods
mentioned in Table-I for in-house use or sale, as the case may be , shall be
entitled for import of materials and components as are not manufactured locally at concessionary rates under this
notification subject to fulfilment of conditions. They shall maintain record of
the sale of the manufactured components, modules and sub-assemblies in the
Form-II set out below and shall produce, on demand, such record and other
evidence of sales as may be required for inspection by an officer of customs
not below the rank of Assistant Collector of customs in whose jurisdication the
manaufacturing unit is located or any other officer authorized by the Central
Board of Revenue in this behalf.
(2) For the purposes of this notification the expression "not manufactured locally" shall mean the goods which are not included in the list of locally manufactured goods, specified in the General Order, issued by the Central Board of Revenue.
Certificate No.__________________ Dated______________________
It is certified that the materials, components, modules and
sub-assemblies imported by_______________________________
(Name
of the manaufacturer /vendor)
under Notification No.S.R.O.__________
dated______________ and released vide bill of entry No._____________ dated _______ have been used for the manufacture of ___________________ in
accordance with the scale laid down by the Chief, Survey and Rebate vide
certificate No.______ dated
___________.
I am also satisfied that all the deleted components, modules and
sub-assemblies have been manufactured locally.
Assistant
Collector
Name and official stamp
Register of sale of
components or modules and sub-assemblies manufactured from materials and
components imported under Notification No. S.R.O._______________ dated ____________________.
Sr.No. Name
and address Date of sale Components sold Quantity No.
and date of the
of
buyer consumption
certificate.
(1) (2) (3) (4) (5) (6)
( Riaz Husain Naqvi )
Additional
Secretary
[C.No.6(17)/93-CB]
As amended
S.R.O.541(I)/95, - dated 18.06.1995
S.R.O.660(I)/95, - dated 06.07.1995
S.R.O.1069(I)/95, - dated 31.10.1995
S.R.O.227(I)/96, - dated 04.04.1996
S.R.O.429(I)/96, - dated 13.06.1996
S.R.O.213(I)/97, - dated 28.03.1997
S.R.O.324(I)/97, - dated 09.05.1997
S.R.O.547(I)/98 - dated 12.06.1998.
S.R.O.709(I)/99, - dated 12.06.1999