Chapter 98
|
Tariff Item |
Description of article |
Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 9801 | All
items of machinery including prime
movers,
instruments, apparatus and appliances,
control gear and transmission
equipment,
auxiliary equipment (including
those required for research and development
purposes, testing and quality
control),
as well as all components
(whether
finished or not) or raw materials
for
the manufacture of the aforesaid items
and
their components, required for the
initial
setting up of a unit, or the substantial
expansion of an existing unit, of a
specified:
(1) Industrial plant, (2) Irrigation project, (3) Power project, (4) Mining project, (5) Project for the exploration for oil or other minerals, and (6) Such other projects as the Central Government may having regards to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above |
|||
| 9801 00 | -
All
items of machinery including prime movers,
instruments, apparatus and appliances,
control gear and transmission
equipment,
auxiliary equipment (including
those required for research and development
purposes, testing and quality
control),
as well as all components
(whether
finished or not) or raw materials
for
the manufacture of the aforesaid items
and
their components, required for the initial
setting up of a unit, or the substantial
expansion of an existing unit, of a
specified:
(1) Industrial plant, (2) Irrigation project, (3) Power project, (4) Mining project, (5) Project for the exploration for oil or other minerals, and (6) Such other projects as the Central Government may having regards to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in ( 1) to ( 6) above |
|||
| -- Machinery : | ||||
| 9801 00 11 | -- For industrial plant project | Kg. | 10% | - |
| 9801 00 12 | -- For irrigation plant | Kg. | 10% | - |
| 9801 00 13 | -- For power project | Kg. | 10% | - |
| 9801 00 14 | -- For mining project | Kg. | 10% | - |
| 9801 00 15 | -- Project for exploration of oil or other minerals | Kg. | 10% | - |
| 9801 00 19 | -- For other projects | Kg. | 10% | - |
| 9801 00 20 | -- Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit | Kg. | 10% | - |
| 9801 00 30 | -- Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | Kg. | 10% | - |
| 9802 00 00 | Laboratory chemicals | Kg. | 10% | - |
| 9803 00 00 | All dutiable articles imported by a passenger or a member of a crew in his baggage | Kg. | 100% | - |
| 9804 | All dutiable goods imported for personal use | |||
| 9804 10 00 | - Drugs and medicines | Kg. | 35% | - |
| 9804 90 00 | - Other | Kg. | 35% | - |
| 9805 | The following articles of stores on board a vessel or aircraft on which duty is leviable under the Customs Act, 1962 (52 of 1962) namely: | |||
| 9805 10 00 | - Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | Kg. | 10% | - |
| 9805 90 00 | - All other consumable stores excluding fuel, lubricating oils, alcoholic drinks and tobacco products | Kg. | 10% | - |
| 1[9806 00 00 | All goods originating in or exported from the Islamic Republic of Pakistan | - | 200% | -] |
1. Inserted Vide Notification No. 05/2019-Customs Dated 16/02/2019
Duties
Exemptions
Note:-
1.Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation
Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.
2. projects notified under heading 98.01 vide Notification No. 42/1996-Cus dated 23.07.1996