THE SIXTH SCHEDULE [see section 13(1) ] - Fakhri Associates

1 FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant THE SIXTH SCHEDULE [see section 13(1) ]. TABLE 1 (IMPORTS OR SUPPLIES). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos. of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). 1 Live Animals [and live poultry.] [ , , , , [ ], [ ], [ ], [ ], [ ], [ ], [ ], [ ], [ , ], , , , , , [ ], , , , , , , , , and , , ,4[ 15 Edible fruits excluding imported fruits (except fruits imported , , from Afghanistan) whether fresh, frozen or otherwise preserved , , but excluding those bottled or canned. , , , , , , , , , , , , , , , , , , , , [ , ], , , , , , , , , , , , , , , , , , , and Room No. 528, Price center 5th floor, Preedy Street, Karachi Email & FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant THE SIXTH SCHEDULE [see section 13(1) ].]]

2 TABLE 1 (IMPORTS OR SUPPLIES). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos. of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). 17 Ginger excluding those sold in retail packing bearing brand names and trademarks. 19 Cereals and products of milling industry. , , , , , , , ], , , , , , , , , , , , , , , , , , , [ , , and ]. 20 Seeds, fruit and spores of a kind used for sowing. , , , , , , , , , , , 1209. 9130, and 23 Sugar cane. 26 Fruit juices, whether fresh, frozen or otherwise preserved but , , excluding those bottled, canned or packaged. , , , , , , , , , , , , and 31 Holy Quran, complete or in parts, with or without translation; , , , Quranic Verses recorded on any analogue or digital media; other , , Holy books.

3 , , , , , , , and Room No. 528, Price center 5th floor, Preedy Street, Karachi Email & FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant THE SIXTH SCHEDULE [see section 13(1) ]. TABLE 1 (IMPORTS OR SUPPLIES). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos. of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). 33 Currency notes, bank notes, shares, stocks and bonds. 38 Monetary gold. [and ]. 81 Cotton seed 83 Meat and similar products of prepared frozen or preserved meat , , , or meat offal of all types including poultry, meat and fish. , , , , , , , , , 84 Preparations for infant use, put up for retail sale Preparations suitable for infants or young children, put up for retail sale.

4 91 Energy saver lamps 97 Pens and ball pens pens, ball pens, markers and porous tipped pens . 100A Materials and equipment ( plant, machinery, equipment, appliances Respective headings and accessories ) for construction and operation of Gawadar Gwadar Port and development of Free Zone for Gawadar Gwadar Port as imported by or supplied to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i). China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marin Services Limited and (iv) Gwadar Free Zone Company Limited, their contractors and sub-contractors; and Ship Bunker Oils bought and sold to the ships calling on/visiting Gawadar Gwadar Port, having Concession Agreement with the Gwadar Port Authority, for a period of forty year, subject to the following conditions and procedure, namely.

5 100C Vehicles imported by China Overseas Ports Holding Company 9917. Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii). Gwadar International Terminal Limited, (iii) Gwadar Marine Services Limited and (iv) Gwadar Free Zone Company Limited, for a period of twenty three years for construction, development and operations of Gwadar Port and Free Zone Area subject to limitations, conditions prescribed under PCT heading 9917. 106 Import of Halal edible offal of bovine animals , , and 108 Components or sub-components of energy saver lamps, namely:- (h) Al-oxide Suspension Room No. 528, Price center 5th floor, Preedy Street, Karachi Email & FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant THE SIXTH SCHEDULE [see section 13(1) ].

6 TABLE 1 (IMPORTS OR SUPPLIES). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos. of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). 110 The following items with dedicated use of renewable source of , energy like solar and wind, subject to certification by the and . Alternative Energy Development Board (AEDB), Islamabad:-- and (c) SMD, LEDs, with or without ballast, with fittings and fixtures;. 113 High Efficiency Irrigation Equipment (If used for agriculture , sector). (2) Sprinklers including high and low pressure (centre pivotal). system, conventional sprinkler equipment, water reel travelling sprinkler, drip or trickle irrigation equipment, mint irrigation sprinkler system. 114 Green House Framing and Other Green House Equipment (If used for Agriculture Sector) , , , , (1) Tunnel farming equipment [consisting of plastic covering and mulch film, anti-insect net and shade net] and.

7 (2) Green houses (prefabricated). 130 Premixes for growth stunting Respective Headings, and subject to conditions imposed for importation under the Customs Act, 1969;. Sodium Iron (Na Fe EDTA), and other premixes of Vitamins, Minerals and Micro-nutrients (food grade) and subject to conditions imposed for importation under the Customs Act, 1969 ;. Room No. 528, Price center 5th floor, Preedy Street, Karachi Email & FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant THE SIXTH SCHEDULE [see section 13(1) ]. TABLE 1 (IMPORTS OR SUPPLIES). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos. of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). 133 Pesticides and their active ingredients registered by the Department of Plant Protection under the Agricultural Pesticides Ordinance, 1971(II of 1971), stabilizers, emulsifiers and solvents, namely.

8 Ingredients for pesticides Cadusafos Technical Material Ingredients for pesticides Ingredients for pesticides Other Ingredients for pesticides Tiethanolamine and its salts ingredients for pesticides Ingredients for pesticides Ingredients for pesticides Chemical preparations 134 Goods received as gift or donation from a foreign government or 9908. organization by the Federal or Provincial Governments or any public sector organization subject to recommendations of the Cabinet Division and concurrence by the Federal Board of Revenue. 135 Sunflower and canola hybrid seeds meant for sowing Respective heading 136 Combined harvesters upto five years old 137 Single cylinder agriculture diesel engines (compression-ignition , and internal combustion piston engines) of 3 to 36 HP, and CKD kits thereof Room No.

9 528, Price center 5th floor, Preedy Street, Karachi Email & FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant THE SIXTH SCHEDULE [see section 13(1) ]. TABLE 2 (Local Supplies only). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos. of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). 22 Single cylinder agriculture diesel engines (compression-ignition ; and internal combustion piston engines) of 3 to 36 HP, and CKD kits thereof Room No. 528, Price center 5th floor, Preedy Street, Karachi Email & FA Fakhri Associates Accounts, Income Tax & Sales Tax consultant TABLE 3 (IMPORTS OR SUPPLIES). Finance Act 2017-18 update NEW / inserted Deletion or Omitted Substituted Serial Description Heading Nos.

10 Of the First No SCHEDULE to the Customs Act, 1969(IV of 1969). The plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be exempt from the whole of sales tax, subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:- (ii) except for S. No. 9 and 14, 14A and 15A of the Annexure, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company's bona fide requirement. He shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969.