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  • Category of taxpayers for income tax on imports

    Category of taxpayers for income tax on imports

    Twelfth Schedule of Income Tax Ordinance, 2001 has explained the category of taxpayers for income tax on imports.

    The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021.

    Following is the text of Twelfth Schedule of Income Tax Ordinance, 2001:

    PCT CODEDESCRIPTION 
    (1)(2) 
    2711.1100– – Natural Gas 
    3102.1000– Urea, Whether Or Not In Aqueous Solution 
    31.04Mineral or chemical fertilisers, potassic. 
    52.01Cotton, not carded or combed. 
    52.02Cotton waste (including yarn waste and garnetted stock). 
    5203.0000Cotton, carded or combed. 
    71.08Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form. 
    72.04Ferrous waste and scrap; remelting scrap ingots of iron or steel. 
    84.01Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. 
    84.02Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers. 
    84.03Central heating boilers other than those of heading 84.02. 
    84.04Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. 
    84.05Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. 
    84.06Steam turbines and other vapour turbines. 
    84.10Hydraulic turbines, water wheels, and regulators therefor. 
    84.11Turbo- jets, turbo- propellers and other gas turbines. 
    84.12Other engines and motors. 
    84.16Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. 
    84.17Industrial or laboratory furnaces and ovens, including incinerators, non- electric. 
    84.19Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non- electric. 
    84.20Calendering or other rolling machines, other than for metals or glass, and cylinders therefor. 
    84.21Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. 
    8422.3000– Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages 
    8422.4000– Other packing or wrapping machinery (including heat- shrink wrapping machinery) 
    84.23 (Except 8423.1000)Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. 
    84.26Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. 
    84.27Fork- lift trucks; other works trucks fitted with lifting or handling equipment. 
    84.28 (Except 8428.1010 and 8428.4000)Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). 
    84.29Self- propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. 
    84.30Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile- drivers and pile- extractors; snow- ploughs and snow- blowers. 
    84.31Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. 
    84.32Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers. 
    84.33 (Except 8433.1100 and 8433.1900)Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. 
    84.34Milking machines and dairy machinery. 
    84.35Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 
    84.36Other agricultural, horticultural, forestry, poultry- keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. 
    84.37Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm- type machinery. 
    84.38Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. 
    84.39Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 
    84.40Book- binding machinery, including book- sewing machines. 
    84.41Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. 
    84.42Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65), for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). 
    8443.1100Offset printing machinery, reel-fed 
    8443.1200Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 
    8443.1300Other offset printing machinery 
    8443.1400Letterpress printing machinery, reel fed, excluding flexographic printing 
    8443.1500Letterpress printing machinery, other than reel fed, excluding flexographic printing 
    8443.1600– Flexographic printing machinery 
    8443.1700Gravure printing machinery 
    8443.1910Hot stamping machines 
    8443.1920Label printing/embossing machines 
    8443.1930Flat bed printing presses 
    8443.1940Proof presses 
    8443.1951On cotton textile 
    8443.1959Other 
    8443.1990Other 
    8444.0000Machines for extruding, drawing, texturing or cutting man- made textile materials. 
    84.45Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. 
    84.46Weaving machines (looms). 
    84.47Knitting machines, stitch- bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. 
    84.48Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald- frames, hosiery needles). 
    8449.0000Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. 
    84.51Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 
    84.53Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. 
    84.54Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. 
    84.55Metal- rolling mills and rolls therefor. 
    84.56Machine- tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro- discharge, electro- chemical, electron beam, ionic- beam or plasma arc processes; water- jet cutting machines. 
    84.57Machining centres, unit construction machines (single station) and multi- station transfer machines, for working metal. 
    84.58Lathes (including turning centres) for removing metal. 
    84.59Machine- tools (including way- type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. 
    84.60Machine- tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. 
    84.61Machine- tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting- off and other machine- tools working by removing metal or cermets, not elsewhere specified or included. 
    84.62Machine- tools (including presses) for working metal by forging, hammering or die- stamping; machine- tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working 
    metal or metal carbides, not specified above.
    84.63Other machine- tools for working metal or cermets, without removing material.
    84.64Machine- tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials or for cold working glass.
    84.68Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas- operated surface tempering machines and appliances.
    84.74Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand.
    84.75Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
    84.77Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
    84.78Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
    84.79 (Except 8479.8960 and 8479.8990)Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
    84.80Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
    84.86Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories.
    8501.3300Of an output exceeding 75 kW but not exceeding 375 kW
    8501.3400Of an output exceeding 375 kW
    8502.1190Other
    8502.1200Of an output exceeding 75 kVA but not exceeding 375 kVA
    8502.3100Wind-powered
    8502.3900Other
    8503.0090Other
    8504.2100Having a power handling capacity not exceeding 650 kVA
    8504.2200Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA
    8504.2300Having a power handling capacity exceeding 10,000 kVA
    8504.3400Having a power handling capacity exceeding 500 kVA
    8504.5000Other inductors
    85.14Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
    85.15Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.
    8543.3000– Machines and apparatus for electroplating, electrolysis or electrophoresis
    85.45 (Except 8545.1100 and 8545.9020)Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical
    purposes. 
    85.46Electrical insulators of any material. 
    85.47Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. 
    89052000– Floating Or Submersible Drilling Or Production Platforms 
    PCT CODEDESCRIPTION 
    (1)(2) 
    05.05Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. 
    05.06Bones and horn- cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 
    05.07Ivory, tortoise- shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. 
    05.08Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle- bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 
    0510.0000Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 
    05.11Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. 
    07.01Potatoes, fresh or chilled. 
    0702.0000Tomatoes, fresh or chilled. 
    07.03Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 
    07.04Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 
    07.05Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 
    07.06Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 
    0707.0000Cucumbers and gherkins fresh or chilled. 
    07.08Leguminous vegetables, shelled or unshelled, fresh or chilled. 
    07.11Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 
    07.13Dried leguminous vegetables, shelled, whether or not skinned or split. 
    10.02Rye. 
    10.03Barley. 
    10.04Oats. 
    10.05Maize (corn). 
    1006.1010Seed for sowing 
    11.08Starches; inulin. 
    12.01Soya beans, whether or not broken. 
    12.05Rape or colza seeds, whether or not broken. 
    1206.0000Sunflower seeds, whether or not broken. 
    12.07Other oil seeds and oleaginous fruits, whether or not broken. 
    12.09Seeds, fruit and spores, of a kind used for sowing. 
    12.10Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. 
    12.11Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered. 
    15.02Fats of bovine animals, sheep or goats, other than those of heading 15.03. 
    15.07Soya- bean oil and its fractions, whether or not refined, but not chemically modified. 
    15.11Palm oil and its fractions, whether or not refined, but not chemically modified. 
    1518.0000Animal or vegetable fats and 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; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 
    18.03Cocoa paste, whether or not defatted. 
    23.06Oil- cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. 
    2502.0000Unroasted iron pyrites. 
    2503.0000Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 
    25.04Natural graphite. 
    25.05Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26. 
    25.06Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 
    2507.0000Kaolin and other kaolinic clays,whether or not calcined. 
    25.08Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 
    2509.0000Chalk. 
    25.10Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 
    25.11Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. 
    2512.0000Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 
    25.13Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated. 
    2514.0000Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 
    25.18Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 
    25.19Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 
    25.20Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 
    2521.0000Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 
    25.25Mica, including splittings; mica waste. 
    2528.0000Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. 
    25.29Feldspar; leucite; nepheline and nepheline syenite; fluorspar. 
    25.30Mineral substances not elsewhere specified or included. 
    26.01Iron ores and concentrates, including roasted iron pyrites. 
    2602.0000Manganese ores and concentrates, Including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight. 
    2603.0000Copper ores and concentrates. 
    2604.0000Nickel ores and concentrates. 
    2605.0000Cobalt ores and concentrates. 
    2606.0000Aluminium ores and concentrates. 
    2607.0000Lead ores and concentrates. 
    2608.0000Zinc ores and concentrates. 
    2609.0000Tin ores and concentrates. 
    2610.0000Chromium ores and concentrates. 
    2611.0000Tungsten ores and concentrates. 
    26.12Uranium or thorium ores and concentrates. 
    26.13Molybdenum ores and concentrates. 
    2614.0000Titanium ores and concentrates. 
    26.15Niobium, tantalum, vanadium or zirconium ores and concentrates. 
    26.16Precious metal ores and concentrates. 
    26.17Other ores and concentrates. 
    2618.0000Granulated slag (slag sand) from the manufacture of iron or steel. 
    2619.0000Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. 
    26.20Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. 
    27.01Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 
    27.02Lignite, whether or not agglomerated, excluding jet. 
    2703.0000Peat (including peat litter), whether or not agglomerated. 
    27.04Coke and semi- coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. 
    2705.0000Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. 
    27.07Oils 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. 
    27.08Pitch and pitch coke, obtained from coal tar or from other mineral tars. 
    2709.0000Petroleum oils and oils obtained from bituminous minerals, crude 
    28.03Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 
    28.04Hydrogen, rare gases and other non- metals. 
    28.05Alkali or alkaline- earth metals; rare- earth metals, scandium and yttrium, whether or not intermixed or inter- alloyed; mercury. 
    28.08Nitric acid; sulphonitric acids. 
    28.09Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. 
    28.11Other inorganic acids and other inorganic oxygen compounds of non- metals. 
    28.14Ammonia, anhydrous or in aqueous solution. 
    28.15Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 
    2817.0000Zinc oxide; zinc peroxide. 
    28.18Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. 
    28.19Chromium oxides and hydroxides. 
    28.20Manganese oxides. 
    28.21Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. 
    2822.0000Cobalt oxides and hydroxides; commercial cobalt oxides. 
    28.23Titanium oxides. 
    28.24Lead oxides; red lead and orange lead. 
    28.25Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. 
    28.26Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 
    28.27Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 
    28.28Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. 
    28.29Chlorates and perchlorates; bromates and perbromates; iodates and periodates. 
    28.30Sulphides; polysulphides, whether or not chemically defined. 
    28.31Dithionites and sulphoxylates. 
    28.32Sulphites; thiosulphates. 
    28.33Sulphates; alums; peroxosulphates (persulphates). 
    28.34Nitrites; nitrates. 
    28.35Phosphinates(hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. 
    28.36Carbonates;peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. 
    28.39Silicates; commercial alkali metal silicates. 
    28.40Borates; peroxoborates (perborates). 
    28.41Salts of oxometallic or peroxometallic acids. 
    28.42Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. 
    28.43Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. 
    28.44Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 
    28.45Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. 
    28.46Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals. 
    28.49Carbides, whether or not chemically defined. 
    2850.0000Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. 
    28.52Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams. 
    28.53Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. 
    29.01Acyclic hydrocarbons. 
    29.02Cyclic hydrocarbons. 
    29.03Halogenated derivatives of hydrocarbons. 
    29.04Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. 
    29.05Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.06Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.07Phenols; phenol- alcohols. 
    29.08Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols. 
    29.09Ethers, ether- alcohols, ether- phenols, ether- alcohol- phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.10Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three- membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    2911.0000Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.12Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. 
    2913.0000Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. 
    29.14Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.15Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.16Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.17Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.18Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.19Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.20Esters of other inorganic acids of non- metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. 
    29.21Amine- function compounds. 
    29.22Oxygen- function amino- compounds. 
    29.23Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemicallydefined. 
    29.24Carboxyamide- function compounds; amide- function compounds of carbonic acid. 
    29.25Carboxyimide- function compounds (including saccharin and its salts) and imine- function compounds. 
    29.26Nitrile- function compounds. 
    29.27Diazo- , azo- or azoxy- compounds. 
    29.28Organic derivatives of hydrazine or of hydroxylamine. 
    29.29Compounds with other nitrogen function. 
    29.30Organo- sulphur compounds. 
    29.31Other organo- inorganic compounds. 
    29.32Heterocyclic compounds with oxygen hetero- atom(s) only. 
    29.33Heterocyclic compounds with nitrogen hetero- atom(s) only. 
    29.34Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. 
    29.35Sulphonamides. 
    29.36Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. 
    29.37Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. 
    29.38Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 
    29.39Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 
    29.41Antibiotics. 
    2942.0000Other organic compounds. 
    30.01Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 
    31.02 (except 3102.1000)Mineral or chemical fertilisers, nitrogenous. 
    31.03Mineral or chemical fertilisers, phosphatic. 
    31.05Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 
    32.01Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. 
    32.02Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning. 
    32.14Glaziers’ putty, grafting putty, resin cements, caulking compounds and other 
    mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. 
    33.02Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 
    34.03Lubricating 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 or of oils obtained from bituminous minerals. 
    3504.0000Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 
    35.05Dextrins and other modified starches (for example, pre- gelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. 
    37.02Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. 
    37.03Photographic paper, paperboard and textiles, sensitised, unexposed. 
    3704.0000Photographic plates, film, paper, paperboard and textiles, exposed but not developed. 
    3705.0000Photographic plates and film, exposed and developed, other than cinematographic film. 
    37.07Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. 
    38.01Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures. 
    3803.0000Tall oil, whether or not refined. 
    3804.0000Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. 
    38.06Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. 
    38.09Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. 
    38.10Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. 
    38.12Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics. 
    38.15Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 
    3816.0000Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01. 
    3817.0000Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27. 07 or 29. 02. 
    3818.0000Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. 
    3821.0000Prepared culture media for the development or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 
    38.23Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. 
    38.24Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. 
    39.01Polymers of ethylene, in primary forms. 
    39.02Polymers of propylene or of other olefins, in primary forms. 
    39.03Polymers of styrene, in primary forms. 
    39.04Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 
    39.07Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. 
    39.08Polyamides in primary forms. 
    3910.0000Silicones in primary forms. 
    39.11Petroleum resins, coumarone- indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. 
    39.12Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. 
    39.14Ion- exchangers based on polymers of headings 39.01 to 39.13, in primary forms. 
    40.01Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. 
    40.02Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. 
    4003.0000Reclaimed rubber in primary forms or in plates, sheets or strip. 
    40.04Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 
    40.05Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. 
    41.01Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. 
    41.02Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. 
    41.03Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. 
    41.04Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. 
    41.05Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. 
    41.06Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. 
    41.07Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41. 14. 
    4112.0000Leather further prepared after tanning or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. 
    41.13Leather further prepared after tanning or crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41. 14. 
    41.14Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. 
    41.15Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 
    42.05 (Except 4205.0090)Other articles of leather or of composition leather. 
    43.01Raw furskins (including heads,tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. 
    43.02Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. 
    44.01Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. 
    44.02Wood charcoal (including shell or nut charcoal), whether or not agglomerated. 
    44.03Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. 
    44.04Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like;chipwood and the like. 
    4405.0000Wood wool; wood flour. 
    44.06Railway or tramway sleepers (cross- ties) of wood. 
    4701.0000Mechanical wood pulp. 
    4702.0000Chemical wood pulp, dissolving grades. 
    47.03Chemical wood pulp, soda or sulphate, other than dissolving grades. 
    47.04Chemical wood pulp, sulphite, other than dissolving grades. 
    4705.0000Wood pulp obtained by a combination of mechanical and chemical pulping processes. 
    47.06Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. 
    47.07Recovered (waste and scrap) paper or paperboard. 
    48.04Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. 
    48.10Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size. 
    48.13Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 
    48.22Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 
    4823.9040– – – Double Side Adhesive Tapes 
    5001.0000Silk- worm cocoons suitable for reeling. 
    5002.0000Raw silk (not thrown). 
    5003.0000Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). 
    5004.0000Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 
    5005.0000Yarn spun from silk waste, not put up for retail sale. 
    51.01Wool, not carded or combed. 
    51.02Fine or coarse animal hair, not carded or combed. 
    51.03Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock. 
    5104.0000Garnetted stock of wool or of fine or coarse animal hair. 
    51.05Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). 
    51.06Yarn of carded wool, not put up for retail sale. 
    51.07Yarn of combed wool, not put up for retail sale. 
    51.08Yarn of fine animal hair (carded or combed), not put up for retail sale. 
    52.05Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale. 
    52.06Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. 
    53.01Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). 
    53.02True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). 
    53.03Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and wastes of these fibres (including yarn waste and garnetted stock). 
    53.05Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). 
    53.06Flax yarn. 
    53.07Yarn of jute or of other textile bast fibres of heading 53.03. 
    54.02Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 
    55.01Synthetic filament tow. 
    55.02Artificial filament tow. 
    55.03Synthetic staple fibres, not carded, combed or otherwise processed for spinning. 
    55.04Artificial staple fibres, not carded, combed or otherwise processed for spinning. 
    55.05Waste (including noils, yarn waste and garnetted stock) of man- made fibres. 
    55.06Synthetic staple fibres, carded, combed or otherwise processed for spinning. 
    5507.0000Artificial staple fibres, carded, combed or otherwise processed for spinning. 
    55.08Sewing thread of man- made staple fibres, whether or not put up for retail sale. 
    55.09Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 
    55.10Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 
    55.11Yarn (other than sewing thread) of man- made staple fibres, put up for retail sale. 
    55.12Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. 
    55.13Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. 
    55.14Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. 
    55.15Other woven fabrics of synthetic staple fibres. 
    55.16Woven fabrics of artificial staple fibres. 
    56.01Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. 
    56.08Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 
    59.02Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 
    63.10Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 
    68.15Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. 
    70.02Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. 
    71.05Dust and powder of natural or synthetic precious or semi- precious stones. 
    72.01Pig iron and, spiegeleisen in pigs, blocks or other primary form. 
    72.02Ferro- alloys. 
    72.03Ferrous 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. 
    72.05Granules and powders, of pig iron, spiegeleisen, iron or steel. 
    72.06Iron and non- alloy steel in ingots or other primary forms (excluding iron of heading 72.03). 
    72.08Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, hot- rolled, not clad, plated or coated. 
    72.09Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, cold- rolled (cold- reduced), not clad, plated or coated. 
    72.10Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, clad, plated or coated. 
    72.11Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, not clad, plated or coated. 
    72.12Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, clad, plated or coated. 
    72173010Of A Kind Used In Manufacture Of Pneumatic Tyres(Bead Wire) 
    72.18Stainless steel in ingots or other primary forms; semi- finished products of stainless steel. 
    72.19Flat- rolled products of stainless steel, of a width of 600 mm or more. 
    72.20Flat- rolled products of stainless steel, of a width of less than 600 mm. 
    72.25Flat- rolled products of other alloy steel, of a width of 600 mm or more. 
    72.26Flat- rolled products of other alloy steel, of a width of less than 600 mm. 
    72.27Bars and rods, hot- rolled, in irregularly wound coils, of other alloy steel. 
    7315.1920Other For Motor Cars And Vehicles 
    7401.0000Copper mattes; cement copper (precipitated copper). 
    7402.0000Unrefined copper; copper anodes for electrolytic refining. 
    74.03Refined copper and copper alloys, unwrought. 
    74.04Copper waste and scrap. 
    7405.0000Master alloys of copper. 
    74.06Copper powders and flakes. 
    74.07Copper bars, rods and profiles. 
    74.08Copper wire. 
    74.09Copper plates, sheets and strip, of a thickness exceeding 0.15 mm. 
    74.10Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm. 
    74.11Copper tubes and pipes. 
    7413.0000Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. 
    75.01Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. 
    75.02Unwrought nickel. 
    7503.0000Nickel waste and scrap. 
    7504.0000Nickel powders and flakes. 
    75.05Nickel bars, rods, profiles and wire. 
    75.06Nickel plates, sheets, strip and foil. 
    76.01Unwrought aluminium. 
    76.02Aluminium waste or scrap. 
    76.03Aluminium powders and flakes. 
    76.06Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. 
    76071100Rolled But Not Further Worked 
    76.08Aluminium tubes and pipes. 
    78.01Unwrought lead. 
    7802.0000Lead waste and scrap. 
    78.04Lead plates, sheets, strip and foil; lead powders and flakes. 
    79.01Unwrought zinc. 
    7902.0000Zinc waste and scrap. 
    79.03Zinc dust, powders and flakes. 
    79.04Zinc bars, rods, profiles and wire. 
    79.07Other articles of zinc. 
    80.01Unwrought tin. 
    8002.0000Tin waste and scrap. 
    8003.0000Tin bars, rods, profiles and wire 
    81.01Tungsten (wolfram) and articles thereof, including waste and scrap. 
    81.02Molybdenum and articles thereof, including waste and scrap. 
    81.03Tantalum and articles thereof, including waste and scrap. 
    81.04Magnesium and articles thereof, including waste and scrap. 
    81.05Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. 
    8106.0000Bismuth and articles thereof, including waste and scrap. 
    81.07Cadmium and articles thereof, including waste and scrap. 
    81.08Titanium and articles thereof, including waste and scrap. 
    81.09Zirconium and articles thereof, including waste and scrap. 
    81.10Antimony and articles thereof, including waste and scrap. 
    8111.0000Manganese and articles thereof, including waste and scrap. 
    81.12Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. 
    8113.0000Cermets and articles thereof, including waste and scrap. 
    83.09Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. 
    83.11Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. 
    84.07Spark- ignition reciprocating or rotary internal combustion piston engines. 
    84.08Compression- ignition internal combustion piston engines (diesel or semi- diesel engines). 
    84.09Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. 
    8414.1000Vacuum pumps 
    8414.3010Used with HCFC and non-CFC gases 
    8414.9010Of machines of heading 8414.1000 and 8414.3010 
    84.65Machine- tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. 
    84.66Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self- opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand. 
    84.67Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non- electric motor. 
    8479.8990Other 
    84.82Ball or roller bearings. 
    84.84Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. 
    8501.1000Motors of an output not exceeding 37.5 W 
    8501.2000Universal AC/DC motors of an output exceeding 37.5 W 
    8501.3110Photovoltaic generators consisting of panels of photocells combined with other apparatus 
    8501.4010Of an output not exceeding 60 watts 
    8501.4090Other 
    8501.5120AC clutch motors for industrial sewing machine 
    8501.5310Of an output exceeding 75 kW but not exceeding 375 kW (500 HP) 
    85.03 (except 8503.0090)Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02. 
    8504.9010On load-tape changer for power transformers 
    8504.9020Bushings for power transformers 
    8504.9030Of machines of heading 8504.4090 
    8504.9040Toroidal cores and strips 
    8504.9090Other 
    85.05Electro- magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro- magnetic lifting heads. 
    85.11Electrical ignition or starting equipment of a kind used for spark- ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines. 
    85.12Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 
    8528.7213In CKD/SKD condition 
    85.29Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. 
    85.33Electrical resistors (including rheostats and potentiometers), other than heating resistors. 
    8534.0000Printed circuits. 
    85.35Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts. 
    85.37Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. 
    85.38Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37. 
    85.40Thermionic, cold cathode or photo- cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode- ray tubes, television camera tubes). 
    85.41Diodes, transistors and similar semi- conductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes(LED); mounted piezo- electric crystals. 
    85.42Electronic integrated circuits. 
    8545.1100Of A Kind Used For Furnaces 
    8545.9020For dry battery cells 
    85.48Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. 
    8701.2010Components For The Assembly / Manufacture Of Road Tractors For Semi-Trailers (Prime Movers), In Any Kit Form, Of Less Than 280 Hp 
    8701.2030Components For The Assembly / Manufacture Of Road Tractors For Semi-Trailers (Prime Movers), In Any Kit Form, Of 280 Hp And Above 
    8702.1010Components For Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8703.2111Components For The Assembly/ Manufacture Of Vehicles, In Any Kit Form Excluding Those Of Headings 8703.2113 And 8703.2115 
    8703.2112Components For The Assembly / Manufacture Of Mini Van Type Vehicles, In Any Kit Form 
    8703.2114Components For The Assembly/ Manufacture Of Auto Rickshaws, In Any Kit Form 
    8703.2191Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form Excluding Those Of Heading 8703.2193 And 8703.2195 
    8703.2194Components For The Assembly / Manufacture Of Mini Van, In Any Kit Form 
    8703.2210Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form Excluding Those Of Heading 8703.2240 
    8703.2311Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8703.2321Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form Excluding Of Heading 8703.2323 
    8703.2322Components For The Assembly / Manufacture Of Sport Utility Vehicles 4X4, In Any Kit Form 
    8703.3310Components For The Industrial Assembly/ Manufacture Of Vehicles, In Any Kit Form 
    8704.1010Components For Assembly/ Manufacture Of Dump Trucks Designed For Off-Highway Use 
    8704.2110Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8704.2211Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8704.2291Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8704.2310Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8704.3110Components For The Assembly / Manufacture, In Any Kit Form Excluding Those Of Heading 8704.3130 And 8704.3150 
    8704.3120Components For The Assembly / Manufacture Of Mini Cargo Van, In Any Kit Form 
    8704.3140Components For The Assembly / Manufacture Of 3-Wheeler Cargo Loader, In Any Kit Form 
    8711.2010Components For The Assembly / Manufacture Of Vehicles, In Any Kit Form 
    8908.0000Vessels and other floating structures for breaking up. 
    90.32Automatic regulating or controlling instruments and apparatus. 
    91.04Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. 
    9107.0000Time switches with clock or watch movement or with synchronous motor. 
    9401.9010Seat Parts Made Of Foam, Head/Arm Rests And Seat Frames For Motor Cars Of Heading 87.03 And Vehicles Of Sub-Headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 
    9401.9030Other For Motor Cars And Vehicles 
    96.06Buttons, press- fasteners, snap- fasteners and press- studs, button moulds and other parts of these articles; button blanks. 
    96.07Slide fasteners and parts thereof. 
    PCT CODEDESCRIPTION 
    (1)(2) 
    Respective headingsGoods not specifically mentioned in Part I or II. 

    (Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

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  • Issuing tax invoice must for supplier

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    Section 23 of Sales Tax Act, 1990 has defined issuing tax invoice must for supplier.

    The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021.

    Following is the text of section 23 of Sales Tax Act, 1990:

    23. Tax Invoices.– (1) A registered person making a taxable supply shall issue a serially numbered tax invoice at the time of supply of goods containing the following particular, in Urdu or English language, namely: –

    (a) name, address and registration number of the supplier;

    (b) name, address and registration, number of the recipient and NIC or NTN of the unregistered person, as the case may be, excluding supplies made by a retailer where the transaction value inclusive of sales tax amount does not exceed rupees one hundred thousand, if sale is being made to an ordinary consumer.

    Explanation. – For the purpose of this clause, ordinary consumer means a person who is buying the goods for his own consumption and not for the purpose of re-sale or processing:

    Provided that the condition of NIC or NTN shall be effective from 1st August, 2019;

    (c) date of issue of invoice;

    (d) description including count, denier and construction in case of textile yarn and fabric, and quantity of goods;

    (e) value exclusive of tax;

    (f) amount of sales tax; and

    (g) value inclusive of tax:

    Provided that the Board may, by notification in the official Gazette, specify such modified invoices for different persons or classes of persons;

    Provided further that not more than one tax invoice shall be issued for a taxable supply:

    Provided also that if it is subsequently proved that CNIC provided by the purchaser was not correct, liability of tax or penalty shall not arise against the seller, in case of sale made in good faith.

    (2) No person other than a registered person or a person paying retail tax shall issue an invoice under this section.

    (3) A registered person making a taxable supply may, subject to such conditions, restrictions and limitations as the Board may, by notification in the official Gazette, specify, issue invoices to another registered person electronically and to the Board as well as to the Commissioner, as may be specified.

    (4) The Board may, by notification in the Official Gazette, prescribe the manner and procedure for regulating the issuance and authentication of tax invoices.

    (Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

  • Record keeping under sales tax act

    Record keeping under sales tax act

    Section 22 of Sales Tax Act, 1990 has defined record keeping under the act. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021.

    (more…)
  • Taxation on profits and gains for traders

    Taxation on profits and gains for traders

    Part I, Ninth Schedule of Income Tax Ordinance, 2001 has explained the rules for taxation computation on profits and gains of trader.

    (more…)
  • IREN detects evasion worth Rs125.66 million

    IREN detects evasion worth Rs125.66 million

    ISLAMABAD: Inland Revenue Enforcement Network (IREN) has detected duty and tax evasion to the tune of Rs125.66 million during first four months (July – October) 2021.

    Implementing its policy of zero tolerance against tax evasion, Inland Revenue Enforcement Network (IREN) Squads of FBR, in a counter-evasion operation, has seized non duty / tax paid cigarettes (approximately 65,811,500 sticks) worth Rs. 156,480,112, resulting in detection of evasion of taxes and duties of Rs. 125,662,630 in the first four months of FY 2021-22.

    Likewise, during the month of October, 2021, IREN had seized 16,326,000 illegal cigarettes worth Rs. 46,978,050. As such evasion of taxes and duties worth of Rs. 33,366,319 was detected.

    This action is in pursuance to directions of the honorable Prime Minister of Pakistan against illicit sale of non-duty/tax-paid and counterfeit cigarettes.

    IREN was established in September 2019 with a Chief Coordinator, Central Field Coordinator and seven regional enforcement hubs all across Pakistan, tasked to conduct raids and seizures on the counterfeit and non-duty paid cigarettes.

    As a part of ongoing crackdown against illicit cigarette trade country wide, all IREN hubs intensified their operation against businesses dealing in non-duty paid and counterfeit cigarettes to save national exchequer from revenue loss.

    Dr. Muhammad Ashfaq Ahmed, the Chairman FBR has appreciated the performance of IREN staff. He informed that from January 1, 2022, Track & Trace System would be rolled out to cover tobacco manufacturing across the country, and that AJK Government had approached Federal Board of Revenue to extend the scope of Track & Track System to cigarette manufacturing units located inside AJK territory.

    It is expected that over the next few months’ implementation of Track & Trace System and its extension into AJK, coupled with IREN’s valiant drive would help overcome the menace of counterfeit, illicit and non-tax paid cigarettes in the market.

  • Customs introduces new module in WeBOC for SMEs

    Customs introduces new module in WeBOC for SMEs

    The Federal Board of Revenue (FBR) has unveiled a new module within the WeBOC (Web-Based One Customs) system. This online Customs clearance system is designed to specifically cater to the needs of small and medium enterprises (SMEs), aiming to streamline their operations in the realm of international trade.

    (more…)
  • Sales Tax Act, 1990 updated till June 30, 2021

    Sales Tax Act, 1990 updated till June 30, 2021

    Following is the complete sections of the Sales Tax Act, 1990 updated up to June 30, 2001 after incorporating changes brought through Finance Act, 2001.

    Section 2: Definitions of Sales Tax Act, 1990

    Section 3: Chargeability of sales tax at 17% on supply of goods

    Section 3B: Overcharging of tax to be deposited in national kitty

    Section 4: Zero rated tax under sales tax law

    Section 5: Applicable tax rates to be charged under sales tax law

    Section 6: Sales Tax Law explains time of payment

    Section 7: Determination of tax liability for supplies

    Section 7A: Levy and collection of tax on goods

    Section 8: Tax credit on certain supplies not allowed

    Section 8A: Joint, several liability in tax default

    Section 8B: Provision for input tax adjustment

    Section 9: Issuance of debit, credit notes on tax adjustment

    Section 10: Refund of input

    Section 11: Assessment and recovery of tax not levied

    Section 11A: Short paid amounts recoverable without notice

    Section 11B; Assessment giving effect to an order

    Section 11C: Powers of tax authorities to modify orders

    Section 13: Sales Tax exemption

    Section 14: Sales Tax registration for making supplies

    Section 21: De-registration under Sales Tax Act

    Section 21A: FBR’s power to issue sales tax Active Taxpayers List

    Section 22: Record keeping under sales tax act

    Section 23: Issuing tax invoice must for supplier

    Section 24: Taxpayers require to retain record of past six years

    Section 25: Commissioner empowered to access sales record

    Section 25A: IR officer authorized to obtain sample for sales tax

    Section 25AA: IR officers may determine fair price in transactions

    Section 26: Filing sales tax returns mandatory for registered persons

    Section 27, 28 and 29: Filing of special, final returns under Sales Tax Act

    Section 30: Appointment of FBR officers for exercising sales tax law

    Section 30A: Intelligence officers empowered to exercise sales tax law

    Section 30B, 30C, 30D, 30DD, 30DDD: Formation of Directorates under Sales Tax Act

    Section 30E: Powers and functions of directorates

    Section 31 and 32: Powers, delegation of powers by Inland Revenue officials

    Section 32A: FBR authorized to appoint special panels for tax audit

    Section 33: Penalty for failure in filing sales tax return

    Section 33(2): Penalty for non issuance of sales tax invoice

    Section 33(3): Penalty for issuing unauthorized sales tax invoice

    Section 33(4): Penalty for failure to notify changes in registration details

    Section 33(5): Three-year jail for defaulting sales tax payment

    Section 33(6): Penalty for repeated miscalculation in sales tax return

    Section 33(7): Imprisonment for selling goods without tax registration

    Section 33(8): Penalty for failure to maintain sales tax record

    Section 33(9): Up to Rs50,000 penalty for obstructing access to records

    Section 33(10): Taxpayers to pay penalty on failure to provide information

    section 33(11): Three-year jail for making false statement under tax law

    Section 33(12): Imprisonment of 5yrs for denying access to FBR officials

    Section 33(13): Imprisonment of five years for fraud under sales tax

    Section 33(14): Penalty for violating embargo placed on goods removal

    Section 33(15-21): Penalties under Section 33 (15-21) of Sales Tax Act

    Section 33(22): Imprisonment for unauthorized access to tax system

    Section 33(23): Penalty for selling cigarettes with counterfeit tax stamps

    Section 33(24-25): Imprisonment for retailers on tax integration failure

    Section 33(26): Penalty on failure to print retail price

    Section 33(27): Penalty for bringing goods illegally into Pakistan

    Section 33(28): Penalty for denying information sharing

    Section 33A: Tax officials may face criminal proceedings under ST Act

    Section 34: Default surcharge for failure in timely tax payment

    Section 34A: Exemption from penalty and default surcharge

    Section 37: Power to order persons to give evidence and produce documents

    Section 37A: Commissioner having power to arrest and prosecute

    Section 37B: Procedure for IR officers on arrest of person

    Section 37C: Special judges may be appointed under Sales Tax Act

    Section 37D: Cognizance of offences by special judges

    Section 37E: Special Judge to have exclusive jurisdiction

    Section 37F: Provisions of code of Criminal Procedure 1898, to apply

    Section 37G and 37H: Sales tax cases may be transferred from special court

    Section 37I: Tax authorities may appeal against special court order

    Section 38: Tax officials authorized to access taxpayers’ premises

    Section 38A: IR officials empowered to call for record

    Section 38B: Taxpayers require to produce sales records to IR office

    Section 40: IR officers empowered for searches under warrant

    Section 40B: Deploying IR officers at taxpayers’ premises

    Section 40C: IR officers empowered electronic monitoring of taxpayers

    Section 40D: Supply of goods from tax exempt areas

    Section 40E: Manufacturers require to obtain brand license

    Section 45A: Power of the Board and Commissioner to call for records

    Section 45B: Filing appeal under Sales Tax Act

    Section 46: Filing appeal before Appellate Tribunal IR

    Section 47: Making reference against ATIR decision

    Section 47A; How to get relief through alternative dispute resolution

    Section 48: Recovery of arrears under sales tax law

    Section 49: Ownership transfer or termination of taxable activity

    section 49A; Commissioner’s power to notify liquidator of company

    Section 50: FBR’s powers to make sales tax rules

     Section 50A: FBR may prescribe rules for using computerized system

     Section 50B: FBR may implement electronic scrutiny, intimation

    Section 51: No bar or suit against order passed in good faith

     Section 52: Appearance of authorized representative

    Section 52A: Persons may be appointed for filing e-return

    Section 53: Recovery of tax from estate of deceased person

    Section 55: FBR may issue instructions under Sales Tax Act

    Section 56: Service of notices, orders under sales tax act

    Section 56A: Agreement for the exchange of information

    Section 56AB: Real-time access to information and databases

    Section 56B: Information exchange under STA should be confidential

    Section 56C: Prize scheme on invoices issued by retailers

    Section 57: Rectification of mistake in order made by IR officer

    Section 58: Tax liability of winding company

    Section 58A: Taxpayers allowed to nominate representatives

    Section 58B: Liability and obligations of representatives

    Section 59: Tax paid on stocks acquired before registration

    Section 60: Powers to deliver certain goods without payment of tax

    Section 61: Repayment of tax in certain cases

    Section 61A: Repayment of tax to registered persons

    Section 62: Drawback allowable on re-export

    Section 63: Drawback into use between import and re-export

    Section 64: FBR may prohibit drawback in case of foreign territory

    Section 65: Exemption of tax not or short levied

    Section 66: Refund to be claimed within one year

    Section 67: FBR to pay additional amount on delayed sales tax refund

    Section 67A: Provision to pay sales tax refunds through bonds

    Section 68: Liability of the registered person for the acts of his agent

    Section 69: Taxpayers can obtain duplicate sales tax documents

    Section 70: Computation of limitation period

    Section 71: FBR may issue special procedure under sales tax law

    Section 72: Obeying FBR’s orders made mandatory

    Section 72A: Section 72A of Sales Tax Act

    Section 72B: FBR’s computerized selection for audit

    Section 72C and 72D: Reward to IR officials, whistleblowers on tax detection

    Section 73: Cash transactions above Rs50,000 not admissible

    Disclaimer: PkRevenue.com team has endeavored to provide the actual text of the Sales Tax Act, 1990 updated through Finance Act, 2021. However, PkRevenue.com team is not responsible for any error.

  • FBR promotes 42 IR officials to BS-16

    FBR promotes 42 IR officials to BS-16

    ISLAMABAD: The Federal Board of Revenue (FBR) on Thursday promoted 42 stenotypists (BS-14) to the post of Assistant Private Secretary (BS-16) in the Inland Revenue Department with immediate effect.

    Following are the names of officials and place of present posting:

    01. Muhammad Abid, Regional Tax Office 9RTO) Islamabad (Presently posted with CTO, Islamabad).

    02. Iftiaq Ahmed, Directorate General Internal Audit, Islamabad

    03. Muhammad Tahir, Directorate General Internal Audit, Islamabad

    04. Shahid Masood Sheikh, RTO Islamabad (Presently posted with CTO Islamabad)

    05. Muhammad Saeed Ahmed, RTO Lahore

    06. Shakeel Nagra, RTO Lahore

    07. Tasneem Raza, Corporate Tax Office (CTO) Lahore

    08. Sufi Irfan Nazar, CTO Lahore

    09. Syed Ilyas Ahmed, RTO Lahore

    10. Zia ud Din, Large Taxpayers Office (LTO) Lahore

    11. Kazam Ali, Directorate of Intelligence and Investigation (IR) Lahore

    12. Muhammad Arif Iqbal, Directorate of Intelligence and Investigation (IR) Lahore

    13. Fazal Mahmood, CTO Lahore

    14. Farrukh Iqbal, RTO-I Lahore

    15. Hisaab Khan, RTO-II Lahore

    16. Qaiser Raza Hashmi, RTO-II Lahore

    17. Syed Pervez Ahmed, LTO Karachi

    18.Muhammad Naeem, Medium Tax Office (MTO) Karachi

    19. Imam Ali Sial, CTO Karachi

    20. Muhammad Ayub, RTO-I Karachi

    21. Muhammad Tahir Mushtaq, CTO Karachi (Presently posted with CIR Appeals V Karachi)

    22. Saeed Ahmed, MTO Karachi

    23. Abdul Saleem Khan, MTO Karachi

    24. Hameed Ahmed, LTO Karachi

    25. Ahmed Ali, CTO Karachi

    26. Iftikhar Ali S/o Intizar Ali, RTO-I Karachi

    27. Jabbar Hussain, RTO Rawalpindi

    28. Zulfiqar Ali, RTO Peshawar

    29. Ms. Aftab Khattak, RTO Peshawar

    30. Muhammad Yasin Abbasi, RTO Sukkur

    31. Abdul Fatah Mughal, RTO Sukkur

    32. Masood Ahmed, RTO Sargodha

    33. Muhammad Zulqarnain, RTO Sialkot

    34. Muhammad Yousaf, RTO Sialkot

    35. Muhammad Abid, RTO Hyderabad

    36. Malik Shahid Iqbal, RTO Multan

    37. Syed Khawar Hussain Zaidi, RTO Multan

    38. Imran Shams, RTO Multan

    39. Muhammad Kaleem Ahmed, RTO Bhawalpur (Presently posted with CIR Appeals Bhawalpur)

    40. Muhammad Nawaz, RTO Faisalabad

    41. Muhammad Abid Mukhtar, RTO Faisalabad

    42. Mukhtar Ahmed, RTO Faisalabad

    The FBR said that promotion will take effect from the date of their joining in their present places of posting, subject to the condition that no disciplinary / inquiry proceedings are pending against them.

    The FBR further said that the officials will be on probation for a period of one year, extendable for further period not exceeding one year, provided that if no order is issued by the day following the termination of probationary period, the appointment shall be deemed to be held until further orders.

    The officials who are already drawing performance allowance will continue to draw the same on their promotion, the FBR added.