GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE
REVENUE DIVISION
****
Islamabad, the 18th June, 2001.
Rescinded vide SRO 489(I)/2004
dated 12.06.2004
NOTIFICATION
( Sales Tax )
S.R.O. 389(I)/2001.- In exercise of the powers conferred by sub-section (1A) and clause (b) of sub-section (2) of Section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that there shall be charged, levied and paid sales tax at the rate of twenty per cent of the value of the goods, imported or supplied, specified in column (2) of the Table below and falling under heading numbers or sub-heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in column (3) of the said Table,-
TABLE
|
|
Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969)
|
|
(1) |
(2) |
(3) |
|
1 |
Inedible tallow |
1502.0000 |
|
1A. |
Import of soya beans, whether or not broken, and its subsequent supply. |
1201.0000 |
|
1B. |
Import of linseed, whether or not broken, and its subsequent supply. |
1204.0000 |
|
1C. |
Import of canola seeds, whether or not broken, and its subsequent supply. |
1205.0000 |
|
1D. |
Import of rapeseed, whether or not broken, and its subsequent supply. |
1205.0000 |
|
1E. |
Import of low erucic acid or colza seeds, and its subsequent supply. |
1205.1000 |
|
1F. |
Import of other Rape or colza seeds, whether or not broken, and its subsequent supply. |
1205.9000 |
|
1G. |
Import of sunflower seeds, whether or not broken, and its subsequent supply. |
1206.0000 |
|
1H. |
Import of palm nuts and kernels, whether or not broken, and its subsequent supply. |
1207.1000 |
|
1I. |
Import of cotton seeds, whether or not broken, and its subsequent supply. |
1207.2000 |
|
1J. |
Import of castor oil seeds, whether or not broken, and its subsequent supply. |
1207.3000 |
|
1K. |
Import of sesamum seeds, whether or not broken, and its subsequent supply. |
1207.4000 |
|
1L. |
Import of mustard seeds, whether or not broken, and its subsequent supply. |
1207.5000 |
|
1M. |
Import of safflower seeds, whether or not broken, and its subsequent supply. |
1207.6000 |
|
1N. |
Import of other oil seeds and oleaginous fruits, whether or not broken, and its subsequent supply. |
1207.9900 |
|
2 |
Palm stearin |
1511.9010 |
|
2A |
Import of soya-bean oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing |
15.07 |
|
2B |
Import of ground-nut oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing |
15.08 |
|
2C |
Import of palm oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing |
15.11 |
|
2D |
Import of sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified, other than in retail packing |
15.12 |
|
2E |
Import of coconut (copra) palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified, other than in retail packing |
15.13 |
|
2F |
Import of rape, colza or mustard oil and fractions, thereof, whether or not refined, but not chemically modified, other than in retail packing |
15.14 |
|
2G |
Import of other fixed vegetable oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, other than in retail packing |
15.15 |
|
2H |
Import of vegetable oil and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared, other than in retail packing |
15.16 |
|
2I |
Import of edible mixtures or preparations of vegetable oils or of fractions of different oils of Chapter 15, other than edible oils or their fractions of heading 15.16, other than in retail packing |
15.17 |
|
2J |
Import of vegetable oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16, other than in retail packing |
15.18 |
|
2K |
Degras; residues resulting from the treatment of fatty substances or animal vegetable waxes |
1522 |
|
3 |
Asbestos |
2524.0000 |
|
3A |
Talc |
2526.1010 2526.2000 |
|
4 |
Xylole |
2707.3000 |
|
5 |
Other Aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils/250 oC by the astm d 86 method. |
2707.5000 |
|
6 |
Other oils and other products of the distillation of high temperature coal tar, similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents |
2707.9990 |
|
6A |
Solvent Oil (Non-composite) |
2710.1150 |
|
7 |
Petroleum jelly |
2712.1000 |
|
7A. |
Omitted |
Omitted |
|
7B. |
Other inorganic acids and other inorganic oxygen compounds of non-metals. |
2811 |
|
7C. |
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. |
2815 |
|
8 |
Iron oxides and hydroxides |
2821.1010 2821.1020 |
|
9 |
Titanium oxides |
2823.1010 2823.1020 |
|
10 |
Other chlorates |
2829.1910 2829.1990 |
|
11 |
Other sodium sulphides |
2830.1000 |
|
12 |
Dithionites and sulphoxylates of sodium |
2831.1010 2831.1090 |
|
13 |
Sulphates; alums; peroxosulphates (persulphates). |
2833 |
|
14 |
Phosphinates (hyopophosphites), phosphonates (phosphates) and phosphates; polyphosphates, whether or not chemically defined. |
2835 |
|
15 |
Disodium carbonate (Soda ash) |
2836.2000 |
|
16 |
Sodium hydrogen carbonate( sodium bicarbonate) |
2836.3000 |
|
16A |
Calcium Carbonate |
2836.5000 |
|
17 |
Barium carbonate |
2836.6000 |
|
18 |
Borates; peroxoborates (perborates). |
2840 |
|
19 |
Hydrogen peroxide, whether or not solidified with urea |
2847.0000 |
|
20 |
Carbides of Calcium whether or not chemically defined |
2849.1000 |
|
21 |
Other acrylic hydrocarbons |
2901.1090 |
|
22 |
Toluene |
2902.3000 |
|
23 |
O-xylene |
2902.4100 |
|
24 |
Styrene |
2902.5000 |
|
25 |
Halogenated derivatives, sulphonated, nitrated or nitrosated derivatives. |
2903 |
|
26 |
Omitted |
|
|
27 |
Omitted |
|
|
28 |
Omitted |
|
|
29 |
Methanol (methyl alcohol) |
2905.1100 |
|
30 |
Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) |
2905.1210 2905.1220 |
|
31 |
Butan-1-ol (n-butyl alcohol) |
2905.1300 |
|
32 |
Octanol (Octyl alcohol) and isomers thereof |
2905.1600 |
|
33 |
Ethylene glycol (ethanediol) (MEG) |
2905.3100 |
|
34 |
Propylene glycol (propane-1,2-diol) |
2905.3200 |
|
35 |
Pentaerythritol |
2905.4200 |
|
35A |
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivative. |
2906 |
|
36 |
Phenol (hydroxybenzene and its salts) |
2907.1100 |
|
37 |
Methyl tertiary butyle ether (mtbe) |
2909.1910 |
|
38 |
2, 2'-Oxydiethanon (Diethylene glycol, digol) |
2909.4100 |
|
39 |
Monomethyl ethers of ethylene glycol or of diethylene glycol |
2909.4200 |
|
40 |
Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives |
2909.5000 |
|
40A |
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. |
2912 |
|
41 |
Butanone (methyl ethyl ketone) |
2914.1200 |
|
42 |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
2915 |
|
43 |
Omitted |
|
|
44 |
Omitted |
|
|
45 |
Omitted |
|
|
46 |
Omitted |
|
|
47 |
Omitted |
|
|
48 |
Omitted |
|
|
49 |
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
2916 |
|
50 |
Omitted |
|
|
51 |
Omitted |
|
|
51A |
Maleic Anhydride |
2917.1400 |
|
52 |
Phthalic anhydride |
2917.3500 |
|
53 |
Pure terephthalic acid (PTA) |
2917.3610 |
|
54 |
Citric acid |
2918.1400 |
|
55 |
Aniline derivatives and their salts |
2921.4200 |
|
56 |
Other aromatic monoamines and their derivatives; salts thereof |
2921.4900 |
|
57 |
o-,m-,p-phenylene-diamine, diamino-toluenes, and their derivatives; salts thereof |
2921.5100 |
|
58 |
Oxygen-function amino-compounds. |
2922 |
|
59 |
Omitted |
|
|
60 |
Carboxyamide-function compounds; amide-function compounds of carbonic acid |
2924 |
|
61 |
Nitrile-function compounds |
2926 |
|
62 |
Isocyanates |
2929.1000 |
|
63 |
Organo-sulphur compounds. |
2930 |
|
64 |
Omitted |
|
|
65 |
6-Hexa-nelactam (epsilon-(caprolactam) |
2933.7100 |
|
65A |
Melamine 99.8 percent pure |
2933.6100 |
|
66 |
Wattle extract |
3201.2000 |
|
67 |
Synthetic organic tanning substances |
3202.1000 |
|
68 |
Disperse dyes and preparations based thereon |
3204.1100 |
|
69 |
Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon |
3204.1200 |
|
70 |
Basic dyes and preparations based thereon |
3204.1300 |
|
71 |
Direct dyes and preparations based thereon |
3204.1400 |
|
72 |
Indigo blue |
3204.1510 |
|
73 |
Vat dyes (including those usable in that state as pigments) and preparation based thereon |
3204.1590 |
|
74 |
Reactive dyes and preparations based thereon |
3204.1600 |
|
75 |
Pigments and preparations based thereon |
3204.1700 |
|
76 |
Other synthetic organic colouring matter and preparations based thereon as specified in note 3 to chapter 32 of Pakistan Custom Tariff, including mixtures of colouring matter of two or more of the subheadings No. 3204.11 to 3204.19 |
3204.1910 3204.1990 |
|
77 |
Synthetic organic products of a kind used as fluorescent brightening agents |
3204.2000 |
|
78 |
Preparations as specified in note 3 to chapter 32 of Pakistan Custom Tariff based on synthetic colouring matter and preparation based thereon |
3204.9000 |
|
79 |
Pigments and preparations based on titanium dioxide containing 80% or more by weight of titanium dioxide calculated on the dry weight |
3206.1100 |
|
80 |
Chrome yellow |
3206.2010 |
|
81 |
Lithopone |
3206.4210 |
|
82 |
Other colouring matter and other preparations |
3206.4900 |
|
83 |
Glass frit |
3207.4010 |
|
84 |
Prepared driers |
3211.0000 |
|
85 |
Other pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); dyes and other coloring matter put up in forms or packings for retail sale |
3212.9010 3212.9020 3212.9090 |
|
86 |
Other printing inks |
3215.1900 |
|
87 |
Sulphonic acid (soft) |
3402.1110 |
|
88 |
Other anionic organic surface-active agents |
3402.1190 |
|
89 |
Non-ionic organic surface-active agents |
3402.1300 |
|
90 |
CAPB |
3402.1910 |
|
91 |
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils obtained from bituminous minerals. |
3403 |
|
92 |
Omitted |
|
|
93 |
Omitted |
|
|
94 |
Other artificial waxes and prepared waxes |
3404.9090 |
|
95 |
Casein |
3501.1000 |
|
96 |
Other enzymes and prepared enzymes |
3507.9000 |
|
97 |
Activated carbon |
3802.1000 |
|
98 |
Other activated natural mineral products; animal black, including spent animal black |
3802.9000 |
|
99 |
Rosin and resin acids |
3806.1000 |
|
100 |
Preparations of a kind used in the Textile or like industries not elsewhere specified or included |
3809.9100 |
|
101 |
Preparations of a kind used in the leather or like industries not elsewhere specified or included |
3809.9300 |
|
102 |
Anti-oxidising preparations and other compound stabilisers for rubber or plastics |
3812.3000 |
|
103 |
Organic composite solvents and thinner not elsewhere specified or included; prepared paint or varnish removers |
3814.0000 |
|
103A |
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. |
3815 |
|
104 |
Mixed alkylbenzenes |
3817.0000 |
|
105 |
Stearic acid |
3823.1100 |
|
106 |
Palm fatty acid distillate |
3823.1910 |
|
107 |
Palm acid oil |
3823.1920 |
|
108 |
Other industrial monocarboxylic acids; acid oils from refining |
3823.1990 |
|
109 |
Sorbitol other than that of sub-heading No. 2905.44 |
3824.6000 |
|
110 |
Gum base of a kind used for manufacturer of chewing gum |
3824.9010 |
|
111 |
Other chemical products and preparations not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included |
3824.9091 3824.9099 3825.4100 3825.4900 3825.5000 3825.6100 3825.6900 3825.9000 |
|
112 |
Polyethylene having a specific gravity of less than 0.94 |
3901.1000 |
|
113 |
Polyethylene having a specific gravity of 0.94 or more |
3901.2000 |
|
114 |
Ethylene vinyl acetate copolymers |
3901.3000 |
|
115 |
Other polymers of ethylene, in primary forms |
3901.9000 |
|
116 |
Poly propylene |
3902.1000 |
|
117 |
Poly-isobutylene |
3902.2000 |
|
118 |
Propylene copolymers |
3902.3000 |
|
119 |
Polystyrene expansible |
3903.1100 |
|
120 |
Other polystyrene |
3903.1900 |
|
121 |
Polyvinyl chloride , not mixed with any other substances |
3904.1000 |
|
122 |
Other polyvinyl chloride, plasticised |
3904.2200 |
|
123 |
Polyvinyl acetate (PVA) in aqueous dispersion |
3905.1200 |
|
124 |
Polyvinyl alcohol, whether or not containing unhydrolysed acetate groups |
3905.3000 |
|
125 |
Copolymers of vinyl acetate and other vinyl esters |
3905.9100 |
|
126 |
Other polymers of vinyl acetate or of other vinyl polymers |
3905.9910 3905.9990 |
|
126A |
Acrylic polymers in primary forms. |
3906 |
|
127 |
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. |
3907 |
|
128 |
Omitted |
|
|
129 |
Omitted |
|
|
130 |
Omitted |
Omitted |
|
131 |
Omitted |
|
|
132 |
Other poly amides |
3908.9000 |
|
133 |
Urea formaldelyde moulding compound |
3909.1010 |
|
134 |
Melamine resins |
3909.2000 |
|
135 |
Phenolic resins |
3909.4000 |
|
136 |
Polyurethanes |
3909.5000 |
|
137 |
Silicones |
3910.0000 |
|
138 |
Other polysulphides, polysulphones, and other products specified in note 3 to this chapter 39, not elsewhere specified or included |
3911.9000 |
|
139 |
Cellulose nitrates (including collodions) |
3912.2010 3912.2090 |
|
140 |
Carboxy-methyl cellulose and its salts |
3912.3100 |
|
141 |
Other cellulose ethers |
3912.3900 |
|
142 |
Alginic acids, its salts and esters |
3913.1000 |
|
143 |
Ion-exchangers based on polymers of headings Nos. 39.01 to 39.13, in primary forms |
3914.0010 3914.0020 |
|
144 |
Waste, parings and scrap of ploymers of vinyl chloride |
3915.3000 |
|
145 |
Other waste, parings and scrap, of plastics |
3915.9000 |
|
146 |
Self-adhesive plates, sheets, film, foil, tape, strip of plastics, in rolls not exceeding 20 cm |
3919.1000 |
|
147 |
Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics inrolls of width exceeding 20 cm |
3919.9000 |
|
148 |
Other plates sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. |
3920 |
|
149 |
Omitted |
|
|
150 |
Omitted |
|
|
151 |
Omitted |
|
|
152 |
Omitted |
|
|
153 |
Omitted |
|
|
154 |
Other plates, sheets, film, foil and strip, of plastics (excluding formica sheets). |
3921 |
|
155 |
Omitted |
|
|
156 |
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
|
4001 |
|
157 |
Omitted |
|
|
158 |
Latex of styrene-butadiene rubber (SBR); carboxylated styrene butadiene rubber (XSBR) |
4002.1100 |
|
159 |
Other styrene-butadiene rubber (SBR); carboxylated styrene butadiene rubber (XSBR) |
4002.2000 |
|
160 |
Isobutene-isoprene (butyl) rubber (IIR) |
4002.3100 |
|
161 |
Other chloroprene (chlorobutadiene) rubber (CR) |
4002.4900 |
|
162 |
Other acrylonitrile-butadiene rubber (NBR) |
4002.5900 |
|
163 |
Latex of other synthetic rubber |
4002.9100 |
|
164 |
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom |
4004.0000 |
|
165 |
Vulcanised rubber thread and cord |
4007.0000 |
|
166 |
Mechanical wood pulp |
4701.0000 |
|
167 |
Coniferous unbleached (chemical wood pulp, soda or sulphate, other than dissolving grades) |
4703.1100 |
|
168 |
Coniferous semi-bleached or bleached (chemical wood pulp, soda or sulphate, other than dissolving grades) |
4703.2100 |
|
169 |
Non-coniferous semi-bleached or bleached (chemical wood pulp, soda or sulphate, other than dissolving grades) |
4704.2900 |
|
170 |
Recovered (waste and scrap) paper or paperboard. |
4707 |
|
171 |
Omitted |
|
|
172 |
Un-bleached other kraft paper and paper board weighing 150g/m or less. |
4804.3100 |
|
172A |
Plain decor paper 100 – 120 grams. |
4805.9100 |
|
173 |
Other paper, paperboard, celloulose wadding and webs of cellulose fibres |
4811.9000 |
|
174 |
Other yarn, single untwisted or with a twist not exceeding 50 turns per metre of nylon or other polyamides |
5402.4100 |
|
175 |
Other yarn, single untwisted or with a twist not exceeding 50 turns per metre of polyesters, other |
5402.4300 |
|
176 |
Elastomeric yarn of polyurethane |
5402.4910 |
|
177 |
Single yarn of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre |
5403.3100 |
|
178 |
Single yarn of cuprammonium rayon |
5403.3910 |
|
179 |
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm |
5404.1000 |
|
180 |
Acrylic or modacrylic synthetic filament tow |
5501.3000 |
|
181 |
Other artificial filament tow |
5502.0090 |
|
182 |
Synthetic staple fibre, not carded, combed or otherwise processed for spinning of polyesters |
5503.2000 |
|
183 |
Acrylic or modacrylic staple fibre |
5503.3000 |
|
184 |
Artificial staple fibres not carded, combed or otherwise processed for spinning of viscose rayon |
5504.1000 |
|
184A |
Acrylic Tops |
5506.3000 |
|
185 |
Non-wovens, whether or not impregnated, coated, covered or laminated of man made filament weighing not more than 25 g/m2 |
5603.1100 |
|
186 |
Non-wovens, whether or not impregnated, coated, covered or laminated of man made filament weighing more than 25 g/m2 but not more than 70 g/m2 |
5603.1200
|
|
187 |
Other non-wovens whether or not coated, covered or laminated weighing more than 25 g/m2 but not more than 70 g/m2 |
5603.9200 |
|
188 |
Pig Iron and spiegeleisen in pigs, blocks or other primary form |
72.01 |
|
189 |
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. |
72.03 |
|
190 |
Ferrous waste and scrap; re-melting scrap ingots of iron or steel. |
72.04 |
|
191 |
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No.72.03). |
72.06 |
|
192 |
Semi-finished products of iron or non-alloy steel. |
72.07 |
|
193 |
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. |
72.08 |
|
194 |
Flat-rolled products of iron or non-alloy steel, of a width 600 mm or more, cold rolled (cold- reduced), not clad, plated or coated |
7 2.09 |
|
195 |
Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, clad, plated or coated. |
72.10 |
|
196 |
Flat-rolled products of iron or non-alloy steel, of width of less than 600 mm, not clad, plated or coated. |
72.11 |
|
197 |
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. |
72.12 |
|
198 |
Iron and steel scrap of a kind used for re-rolling |
Respective headings and |
|
199 |
Unwrought refined lead |
7801.1000 |
|
200 |
Zinc slugs for dry battery cell containers |
7907.0010 |
|
201 |
Vessels and other floating structures for breaking up |
89.08 |
Amended vide SRO 634(I)/2001 dated 07.09.2001
Amended vide SRO 79(I)/2002 dated 02.02.2002
Amended vide SRO 348(I)/2002 dated 15.06.2002
Amended vide SRO 510(I)/2003 dated 07.06.2003
Amended vide SRO 590(I)/2003 dated 18.06.2003
Amended vide SRO 888(I)/2003 dated 05.09.2003
Amended vide SRO 1070(I)/2003 dated 25.11.2003