Customs Import Duty on Rubber or Plastics Machinery in Pakistan for the Manufacture of Products
Here in this post, we are going to discuss Customs Import Duty on Rubber or Plastics Machinery in Pakistan for the Manufacture of Products.
- HS Code of Extruders Machines 8477.2000
- HS Code of Blow Moulding Machines 8477.3090
- HS Code of Vaccum Moulding Machines 8477.4090
- HS Code of PVC Wall Panel Products Line Machine 8477.4090
- HS Code of Parts of Rubber or Plastics Machinery 8477.9000
New/Used Rubber or Plastics Machines Duties in Pakistan
- Customs Duty: 0%
- Sales Tax: 17%
- Additional Sales Tax: 3%
- Income Tax: 5.5% (For Filler) or 11% (For NonFiller)
- Additional Customs Duty: No Additional CD is levied on imports of plant and machinery if meant for manufacture or production of goods [Para 3(iv), SRO 845(I)/2021]
Exemptions / SROs
| Duty | SRO | Description |
| Additional Custom Duty | 5th Schedule (Customs Duty) Part-I-1F10 | Customs duty @ 3% on any other machinery and equipment for manufacturing of dairy products – Agricultural Machinery includes Dairy, Livestock and poultry, machinery – allowed to Members of Pakistan Dairy Association |
| Additional Custom Duty | 5th Schedule (Customs Duty) Part-I-34 | Customs duty @ 0% on Plant and machinery excluding consumer durable goods and office equipment as imported by greenfield industries, intending to manufacture taxable goods, during their construction and installation period. The exemption is subject to certain conditions given amendment in the finance supplementary (second amendment) bill, 2019 |
| Additional Custom Duty | 5th Schedule (Customs Duty) Part-I-34 | Customs duty @ 0% on Plant and machinery excluding consumer durable goods and office equipment as imported by greenfield industries, intending to manufacture taxable goods, during their construction and installation period. The exemption is subject to certain |
| Additional Custom Duty | SRO845(I)/2021-3(i) | Exemption of ACD @ 0% on import of Goods falling under tariff slabs of 0% except PCT code 72.04 |
| Additional Custom Duty | SRO845(I)/2021-3(iv) | Exemption of ACD @ 0% on import of plant and machinery used in manufacturing or production of goods is classifiable under Chapters 84 and 85 of the First Schedule to the Customs Act, 1969 (IV of 1969) |
| Additional Sales Tax | 12th schedule-2(x) | plant, machinery, and equipment falling in Chapter 84 and 85 of the First Schedule to the Customs Act, 1969(IV of 1969), as are imported by a manufacturer for inhouse installation or use |
| Customs Duty | 1274(I)/2006-4160 | Customs Duty @5% on import of goods-Extruders under SAFTA |
| Customs Duty | 1296(I)/2005-489 | Customs Duty @ 0% on import of Extruders under EHP scheme for China |
| Customs Duty | 1296(I)/2005-612 | Concession of Customs Duty @15% Extrudersunder Pak-China EHP |
| Customs Duty | 558(I)/2004-16 | Machinery for working of plastics or for the manufacture of products from plastics.-(ECO Rules of Origin Certificate required) |
| Customs Duty | 5th Schedule (Customs Duty) Part-I-1F10 | Customs duty @ 3% on any other machinery and equipment for manufacturing of dairy products – Agricultural Machinery includes Dairy, Livestock and poultry, machinery – allowed to Members of Pakistan Dairy Association |
| Customs Duty | 5th Schedule (Customs Duty) Part-I-34 | Customs duty @ 0% on Plant and machinery excluding consumer durable goods and office equipment as imported by greenfield industries, intending to manufacture taxable goods, during their construction and installation period. The exemption is subject to certain conditions given amendment in the finance supplementary (second amendment) bill, 2019 |
| Customs Duty | 5th Schedule (Customs Duty) Part-I-34 | Customs duty @ 0% on Plant and machinery excluding consumer durable goods and office equipment as imported by greenfield industries, intending to manufacture taxable goods, during their construction and installation period. The exemption is subject to certain |
| Customs Duty | SRO1261(I)/2007-5085 | Table-I Custom Duty @0%on import of goods into Pakistan from Malaysia under FTA-Extruders |
| Customs Duty | SRO1640(I)/2019-5639 | Custom Duty @ 0 % on import of -EXTRUDERS |
| Customs Duty | SRO280(I)/2014-1 | Federal Government is pleased to exempt imports into Pakistan from Sri Lanka if made in conformity with the “rules of Determination of Origin of Goods under the Free Trade Agreement between the Islamic Republic of Pakistan and the Democratic Socialist Republic of Sri Lanka (Pakistan-Sri Lanka FTA Rules of Origin)” and the operating “Certification Procedures for the Rules of Origin”, notified by the Ministry of Commerce- ALL THE GOODS MENTIONED IN THE FIRST SCHEDULE TO THE SAID ACT BUT NOT SPECIFIED IN TABLES I, II & III OF SRO 280(I)/2014 |
| Income Tax | Part II of First Schedule-1 | Persons importing goods classified in Part-I of the Twelfth Schedule for ATL |
