v The Gazette 5} of Pakistan Enea) EXTRAORDINARY PUBLISHED BY AUTHORITY ISLAMABAD, THURSDAY, JUNE 26, 2014 PARTI Acts, Ordinances, President’s Orders and Regulations NATIONAL ASSEMBLY SECRETARIAT Islamabad, the 26th June, 2014 No. F, 22 (11)/2014-Legis.— The following Aci of Mailis-c-Shoora (Parliameat) received the assent of the President on the 25th June, 2014 and is hereby published for general information: ACT No. IX or 2014 An Act to give effeci to the financlal proposals of ihe Federal Governmem for the year beginning on the first day of July, 2014 and to amend and enact certain laws WiteREAs it is expedient to make provisions to give effect to the finaneial proposals of the Federal Government for the year beginning on the fis. day of July, 2014 and to amend ceriain laws for the purposes. hereinafter appearing; It is hereby enacted as follows 9) Price Rs, 93.50 (4722(2014YEx Gaz]"AN, EXTRA, JUNE 26, 2014 [Panel 1. Short title, extent and commencement.—{1) This Act may he called the Finance Act, 2014, 2). extends to the whole of Pakistan (3). It shall come into force fiom the first day of July, 2014, except sub-sections (11) and (12) of section 2 and sub- sections (2), (9), (10), (11) and (12) of section 4 which shall have effect from the next day of assent given to this ‘AcL by the President of the Islamic Republic of Pakistan. 2, Amendments of Act IV of 1969, — in the Customs Act, 1969 QV of 1969), the following further amendments shall be made, namely — G) in section 2, (@) for clause (K), the following shall be substituted, namely: — ‘(k) “customs-station” — means ay —_custorns-station. customs-airport, an inland river port, land customs station or any place declared as such under section 9°" and (6) clause (rn) shall he omitted: (2) in section 7, for the word “Contral”, the word “Federal” shall be substituted: (3) in section 18, after sub-section (1), the following new sub-section shall be inserted, namely:— *(1A) Notwithstanding anything contained in sub-section (1), customs duties shall he levied at such rates on import of goods or class oF goods as are prescribed in the Fifth Schedule, subject to such conditions, limitations and restrictions as_ prescribed therein.” (4) in section 18A, for the words, figures and brackets “Central Excises and Salt Act, 1944 (1 of 1944)”, the words and figures “the Federal Excise Act, 2005” shall be substituted; (5) in section 25, (@) in sub-section (5), clause (¢) shall be omitted: and (b) in sub-section (6) —(for the comma, occurring for eighth time, the word “and” shall be substitued; and Gi) the word, letter and brackets “and (d)” shall be omitted; (6) in section 32, in sub-sections (2), (3) and GA), after the word “duty”, the comma and word *, taxes” shall be inserted; (7) in seetion 80, in sub-section (3), after the word “duty”, the comma and the words “, taxes and oiher charges levied thereon” shall be inserted (8) in section 81, in sub-section (1) — (@) in the first proviso, after the word “duty”, the comma and words "taxes and other charges” shall be inserted: and {b)__ in the second proviso, for the word “tax”, the words “taxes and other charges” shall be substituted; (9) in sostion 185B, for clause (a), the following shall be substituted, namely: “(a) no court other than the Special Judge having jurisdiction shall try an offence punishable under this Aet, except the offences relating to narcotics and nareotic sitbstances which shall be tried by the Special Courts establisited under the Control of Narcotie Substances Act, (997 (XXV of 1997};"; (10) in section 194, in sub-section (3).— (8) for the words “Customs and Excise Group”, the words “Pakisten Customs Service” shall be substituted: and (b) forthe word “five”, the word “three” shall be substituted; (11) the amendments set out in the First Schedule to this Act shall be made in the First Schedule to the Customs Act, 1969 (IV of 1959); and (12) the provisions in the Second Schedule to this Act shall be added as the Fifth Schedule to the Customs Act, 1969 (IV of 1969). 3. Amendment of Act XXVIE of 1974.— In the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVIL of 1974), in section 4,102. THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 [Paert in sub-section (1), for the words “seven. hundred and fifly”, the words “two thousand” shall be substituted. 4, Amendments of the Sales Tax Act, 1990.— In the Sales Tax Act 1990, the following further amendments shall te made, namely:— @ @) in section 2, in clause (27), for the semicolon at the end a colon shall be substituted, and thereafies the following proviso shall be added, namely:— “Provided that the Board may through a general order specify zones of areas for the purpose of determination of highest retail price for any brand or variety of goods:”; in section 3,-— (i) in sub-section (2),— (a) in clause (2), in the proviso, the word “and”, at the end, shall be omitted; and (b) after clause (a), amended as aforesaid, the following new clause (aa) shall be inserted, namely:— “(aa) goods specified in the Eighth Schedule shall be charged to lax at such rates and subject 10 such conditions and limitations as. specified therein; and” Gi) after sub-section (3). the following new sub-section shall be inserted, namely: — “GB)_ Notwithstanding anything contained in sub sections (1) and (3), sales tax on the import and supply of the goods specified in the Ninth Schedule to this Act shall be charged, collected and paid at the rates, in the manner, at the time, and subject to the procedure and conditions as specified therein or as may be prescribed, and the liability to charge, collect and pay the tax shall be on the persons specified therein (iii) for sub-section (8), the following shall be substituted, namely:— (8) Notwithstanding anything contained in any law or notification made thereunder, in case of supply of natural gasPart] ‘THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26,2014 103, @) co ©) to CNG stations, the Gas Transmission. and Distribution Company shall charge sales tax from the CNG stations at the rate of seventeen per cent of the value of supply to the CNG consumers. as notified by the Board from time to time, but excluding the amount of tax, as provided in clause (46) of section 2."; Giv) after sub-section (8), substituted as aforesaid, the following new sub-section shall be added, namely:— (9) Notwithstanding anything contained in sub-section (1), tak shall be charged from retailers through their monthly electricity bills, at the rate of five per cent where the monthly bill amount does not exceed rupees twenty thousand and at the rate of seven and half per cent where the monthly bill amount exceeds the aforesaid amount, subject tthe exclusions, procedure, restrictions and limitations as prescribed in Chapter Il of the Sales ‘Tax Special Procedure Rules, 2007. Provided that the tax under this sub-section shall be in addition to the tax payable on supply of electricity under sub- sections (1), (LA) and (5)."; in section 3B, for sub-section (2), the following shall be substituted and shall be deemed to have been always so substituted, namely— “@) Notwithstanding anything contained in any law or judgment of a court, including the Supreme Court and a High Court, any amount payable to the Federal Government under sub- section (1) shall be deemed to be an arrear of tax or charge payable under this Act and shall be recoverable accordingly and any claim for refund in respect of such amount stall neither be admissible to the registered person nor payable to any court of law or to any person under direction of the comt.”; in section 4, in clause (d), for the words “zero-rated goods”, the words “goods at reduced rate of sales tax” shall be substituted; in seetion 7, in sub-section (1) — (a) for the word “section”, oceurring for the first time, the words and figure “sections 8 and” shall be substituted; andloa THEG: TUTE OF PAKISTA’ XTRA, JUNE 4 (PART (6) oO @) (0) after the words “output tax”, the commas, words, brackets and figures “, excluding the amount of further tax under sub section (1A) of section 3,” shall be inserted; in section 8, in sub-section (1],— (Hin clause (4), the word “and”, at the end, shall be omitted; (i) after clause (¢), for full stop at the end a semicolon shall be substituted and thereafter the following new clauses shall be added, namely:— “(goods and services not related to the taxable supplies made by the registered person; (2) soods and. serviees acquired for personal or non business consumption: (h) goods used in, or permanently attached to, immoyeable property, such as building and construction materials, paints, electrical and sanitary fittings, pipes, wires end cables, but excluding such gocds acquired for sale or re= sale or for direct use in the production or manufacture of taxable goods, and (vehicles falling in Chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969), paris of such sehicles, electrical and gas appliances, furniture, famishings, office equipment (excluding electronic cash registers), Dut excluding such goods acquired for sale or resale.”; in section 408, after the proviso, the following explanation shall be added, namely: “Explanation. For the removal of doubt, it is éeslared that the powers of the Board, Chief Commissioner and ‘Commissioner under this section are independent of the provisions of section 40."; after section SOA, the following new section shall be inserted, namely: — “SB. Electronic serutiny and intimation —(1) The Board may implement a computerized system for the purpose of automated scrutiny, analysis and cross-matching of returns and other available data relating to registered persons and toParr] electronically send intimations to such registered persons about any issue detected by the system. (2) The intimation sent by the computerized system under sub-seotion (1) shall be in the nature of an advice or advance notice. aimed at allowing the registered person to, clarify the issue, rectify any mistake or take other corrective action before any legal or penal action is initiated (3) The computerized system shall be so implemented so as to Keep record of the issues detected, intimations sent, responses received and actions taken, and t0 present such information to the officer of Inland Revenue and to the Board in the preseribed (4) The Board may prescribe provedures and specifications for the smooth and efficient operation of the computerized system”: in the Fifth Schedule, in column (1), after Serial No. 8 and entries, relating thereto in column (2), the following new serial numbers and entries relating thereto shall be added, namely:— 9. Goods exempted under section 13, if exported by a manufacturer who makes local supplies of both taxable and exempt goods 10. Petroleum Crude Oil (PCT hteading 2709.0000). 11. Raw materials, components, sub-components and parts, if imported or purchased locally for use in the manufacturing ‘of such plant and machinery as is chargeable to sales tax at the rate of zero percent, subject to the condition that the importer or purchaser of such goods holds a valid sales tax registration showing his registration category as “manufacturer”; and in ease of import, all the conditions, restrictions, limitations and procedures as are imposed by notification under section 19 of the Customs Act, 1969 IV of 1969), shall apply. 12, The following goods and the raw materials, packing, materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of the said goods, subject to the conditions, limitations and! restrictions as specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007—TRA. JUNE 26, 2014 [Party (©). Colors in sets (PCT heading 321 3.1000) Gi) Writing, drawing and marking inks (PCT heading 3215,9010 and 3215.9090) (iil) Erasers (PCT heading 4016.9210 and 4016.9290) (iv) Exereise books (PCT heading 4820.2000) (») Pencil sharpeners (PCT heading 8214.1000) (vi) Geometry boxes (PCT heading 9017.2000) (vii) Pens, ball pens, markers and porous tipped pens (PCT heading 96.08) (viii) Pencils including color pencils (PCT heading 96.09) (ix) Milk including flavored milk (PCT heading 04.01 and (402.9900) ©) Yogurt (PCT heading 0403.1000) (i) Cheese (PCT heading 0406.1010) (xii). Butter (PCT heading 0405.1 000) Gili) Cream (PCT heading 04.01 and 04.02) (xiv) Desi ghee (PCT heading 0405,9000) (av) Whey (PCT heading 04.04) (vi) Mille and cream, concentrated and added sugar or other sweetening matter (PCT heading 0402.1000) (vil) Preparations for infant use put up for retail sale (PCT heading 1901.1 000) (sii) Pat filled milk (PCT heading 1901.9090) (xix) Bicycles (PCT heading 87.12). in the Sixth Schedule,— in Table-1, in column (1),— (a) against Serial No. 24, in column (3), after the figure and comma, “1510.0000,” the figure and comma “L511. 1000,” shall be inserted;Part) ‘THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 107 (b) © against Serial No. 59, in column (2) after the word, “solution” , the comma and words “, cochlear implants system”, and in coluran (3), after the figure “09.25”, the comma and figure inserted; and *, 99.37" shall respectively be after Serial No. 71 and the entries relating thereto in coltumns (2) and (3), the following new Serial Nos. and entries relating thereto shall be added, namely:— 2 B m w n B n @ si 2 2 a 8s 85 88 2s ‘Uncookes pokey mest Mile nd cream Flayores mite Youur Whey ater Desi ghee hese Proceed cheese nt grated er powdored Coton seed Frozen, prepared or reseed sausages and nile products of paul’ meat oF meat of Meit-sndosinile: predicts of propia frozen ox preserved meet or neat ofa of all ‘3pes including poultry meat ard Asn Preparations fer Me use, pu ep Fx ttl sik Fae filed i Colo ists (Pos cleus) ‘Writing, dawn and marina ks Erasers xa books one sharpeners Energy sve amps Sevirg machines oF te household ype Bioyces Whecichais oor 0401 and 4.02 0029500 408.1000 «ot 4051000 405.5000 ae.1010 94063000 1203/3000, 101.0000 402.2200, 16023900, 612300, 1a04 1100, 404.1200, 1a04.1300, 604.1400, 1608 1500, 4 160, 14081900, {e03.2010, 6042020, (1.42000, 16043000, 15011000, 1501.9090 3213.1000 32139010 ad 32159090 so169210 ‘nd so1esn90 42202000 214.1000 95992910 4921010 and 1st 1080, sua 713.1000 snd 8715:9000108, THE GAZETLE OF PAKISTAN, EXTRA. JUNE 26, 2014 [Part 9s %6 % 99 106 101 102 104 esse forbrekingp tier érewing marking out ce mathematica talclting insrarsents geomet box) Peneand all pens Penal including colour pencils Campest(Hv-aiemiat rez) produead ad supped ely CConstetion marin 4 Gaver Expert Processing Zanes eNeSON apd w Expert Procestne Zone Cawadar for development of Zan iar Rav aad pickled hides and skins wet blue hes ard sts, ‘nishes Teter, ard sceesseris, comporents and mang, if Imported bys centered leather acode Imanufectire, for the momafctre of goods ‘stoly for expen, provided fat conditions, procedures and rerctions lid own in fie 6 t 278 othe Cason Roles, 207 edly uli end compe wi Machisen, ayupment and materiale imported her for exclusive use within he limits of Expat Procesing Zone or for Imiking exports thereem and 300s imported fer werohousing purpose ia Exsert, Processig Zane, subj the cendlUors that such machinery, equpmeat, matenas and e008s ave inpotel hy nvevors of Export Procesing Zones, ane all the procedures, limitations an teuilciens 2s fe appeible of such goods under the Cstoms Act, 1969 (Vf 1969) and aes ned thoreueder shall mater matali snp Import and supply thera ap to te sear 2000, of ships ef ross umage of ess Gan 15 LOI aid all Thaing cats melding ‘urs, dredge, survey vessels and other Zpecalzed crate purchased or bare-bort ‘harered by 2 Paki eng at fying he Pakistan lag, excep ships o eras Scqued fon demolition purposes ae desired or adapt for use fr eorestion or pease Duroses, subjett othe scion tha sich hips er eas ae used nl for he purpose fon which they were peccurd, and in ease such ships or eafie are aed for deslion Puposts within 2 petiod of five years of Tetracqustion, sles fax eplicable a Sieh Ships nechased for derlition moses tballbe chargeable Subsants fegbtered as drugs under de Drugs Act 1976 (XXX1 of 1976) and mmalicanen's 8 are chistifahle under Chageer 30 of tho Fis: Schedule © the Castns Ae 1969 QV of 1969) exscpe the following, even «tmedeated or mediena £. ature, namely — wot 0172000 veo acs Respecive exces Respocive ean Respecve eae Respective eas Respesive Traine Respecive heacigsPart] THE GAZETTE OF PAKISTAN, EXTRA, JUNE 21 os 106 os 109 01. @) flea tntsion _sluton bags inpored wih or without infusion Being et: ) —seubs, detagens and vasting reparations. (©) seftsean or no-sap soap: @) adhesive plates )—Suegcaapee: () —iquadpaarm, (e) — disinfects. and Ch) Soumaice and toe preparations Kaw materials fer the tase marutuiue of puaraceutial sete ingrediets. and for fanctre 1599 | Ra 45,000] Rs.90.000 iit 6. | [600ce 1 1999¢e Rs, 60,000 | Rs. 120,000 1. | 2000eeand above | Rs. 120,000 Rs. 240,000"156 ‘THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 [Parrt (©) in Division V. in clause (b), for the figure “15”, the figure “14” shall be substituted: (d)__ in Division VI, after the word “withdrawn” the words and figures “for filers and 0.5% of the cash amount withdrawn, for nonefilers shall be inserted; (©) for Division VI, the following shall be substituted, namely:— “Division VIL Advance tax on purchase of private motor ear and jeep ‘The rate of tax under sub-sections (1), (2) end (3) of seetion 2318 shall S.No. | Engine Capacity Taxforfiler | Tax for | Non-filer a = @ 4 1. | Upto #50ce Rs. 10,000 | Rs. 10,000 2, | B5lee 10 1000ce Fs, 20000 | Rs.25,000 | 3. | tovieeto i300ce =|] Rs. 30,000 | Rs. 40,000 4 | 1a0iee 10 160062 Rs, 50,000 | Rs. 100,000 5. | 160ice 0 1800ce Rs. 75,000 | Rs. 150,000 6. | 1801ce 1 2000e2 Rs.100,000 | Rs. 200,000 | 7, | 2001c¢ 10 2500c0 5.150.000 | Xs. 300,000 8 | 250Iee to 3000ce Rs200,000 | Rs 400,000 9. | Above 3000 R5250,000 | Rs. 450,000" Provided that the rate of tax to be collected under sub-section (2) of section 23128, shall be reduced by 10% each year from the date of first registration in PakistanPagtl]___THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 157 ()__ in Division X, after the word “received” the words and figures “for filers and 1% of the gross amount of the consideration received for nonfilers.” shall be added; (g)_ in Division XI, for the figre “10” the figure “5” shall be substituted: (ge) for Division XIV, the following shall be substituted, namely:— “Division XIV Advance tax on sale to distributors, dealers or wholesalers. n 236G shall be as The rate of collection of tax under sect follows: Category of Sle Rate of Tax Filer | Fertilizers — 02% 0% Other than ferilizers [0% 0.2%"; (8) sfier Division XVIL the following new Divisions shall be added, namely: “Division XVII Advance tax on purchase of immovable property ‘The rate of tax to be collected under section 236K shall be: SNe. Period Rete of Tax | a DB) @ [1 _ | Where value of immovable propery is o% up 03 million. 2 | Where the value oF Immovable property is more than 3 million Provided that the rate of tax for Non-Filer shall be 1% upto the dete appointed by the Board through notification in official gazette158, ‘THE GAZETTE OP PAKISTAN, EXTRA. JUNE 26,2014 __[Parr Division XIX Advance tax on domestic clestricity consumption The rate of tax to be collected under section 235A shall be— (7.5% if the amount of monthly bill is Rs.100,000 or more; and Gi) 0% the amount of monthly bill is less than Rs. 100,000. Division XX ‘Advance tax on international air tieket ‘The rate of tax to be collected under section 236L shall be:- S.No. Type of Ticket La. ) Economy 2. | Other tian economy (40) in the SECOND SCHEDULE, — in Part — (@)_ in clause (4), in sub-clause (6) for the words “income year”, the words “tax year” shall be substituted; (b) clause (35) shall be omitted; (©) _in clause (57), in sub-clause (3), after paragraph (xii), the following new paragraph shall be added, namely.— “Guili) Sindh Province Pension Fund established under the Sindh Province Pension Fund Ordinance, 2002”: (@)_ clauses (8), (584), ($9) and (60) shall be omitted; ©) inclause (66),— {i) sub-clause (v) shall be omittedPart I]___THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 159 (i) clause (xxiv), occurring for the second time, clause (ax), clause (xxvii), clause (xxviii), occurring thrice and clause (xxix) shall be 1e-numbered as clanses (xxv), (xvi), O&xvii), Gv), Oxi. (4a) and (sxx) respectively, Gil) after sub-clause (xexi), re-mumbered as aforesaid, the following new sub-clause shall de added namely: — “(asoc) Greenstar Social Marketing Pakistan (Guarantee) Limited.”; (8) clauses (81), (8A); (2A) and (3A) shall be omitted; (2) in clause (99), for the full stop, at the end, 2 colon shall be substituted and thereafter, the following proviso shall bbe added, namely “Provided that for the purpose of determining distribution of at least 90% of accounting income, the income distributed through bonus. shares, units or cemtficates as the case may be, shall not be taken into account”, (h) for clause (126), the following shall be substituted, “(126) Any income of a public seotor university established solely for educational purposes and not for the purposes of profit, with effect from the I" day of July, 2013.": (i) for clause (126A) the following shall be substituted, namely: “(126A) income derived by China Overseas Ports Holding Company Limited from Gwadar Port operations for a period of twenty years, with effect fiom the sixth day of February, 2007.”; (j) after clause (126G), the following new clause shall be inserted, namely:— “(126H) Profits and gains derived by a taxpayer, from a fruit processing or preservation unit set up in Balochistan Province, Malakand Division,160 THE GAZI EOFPAKISTAN, EXTRA. JUNE 26, 2014 [Parr ® oO Gilgit. Baltistan and FATA between the first day of sly, 2014 to the thirtieth day’ of June, 2017, both days inclusive, engaged in processing of locally grown fruits, for a period of five years beginning with the month in which the industrial undertaking is set up or commercial production is commenced, whichever is later.”; afier clause (|32A), the following new clause shall be inserted, namely: “(132B) Profits and gains derived by a taxpayer from a coal mining project in Sindh, supplying coal exclusively to power generation projects.": and clause (135) shall be omitted: (in Part (a) b) © (@) inclanse 3)— (after the word, “rendered” the words “and construction contracts” shall be inserted; (ii) for the words, “such receipts” the words * receipts from services and income from contracts” shall be substituted; and clauses (3A), (9B), (90), (13E), (I3HH), (13HHH) and (17) shall be omitted; in clause (14B), forthe full stop at the end a coton shall bee substituted and thereafter the following new provisos shall be edded, nemely:~ “Provided that owners of the passenger transport vehicles may pay tax for the period 1" day of July, 2012 to 30” day of June, 2013 at the rates under this clause, if the tax is paid by the 30" day of June, 2014; Provided further that the tax already paid from 1* day of July, 2012, as per rates specified in Division {Il of Part IV of the First Schedule, shall not be refunded.” afier clause (18), the following new clause shall be inserted, namely:Part) ‘THE GAZETTE OF PAKISTAN, EXTRA,, JUNE 26,2014 161 “(18A) The rate of tax as specified in Division 1] of Part I ‘of the First Schedule shall be reduced to 20% for a company seiting up an industrial undertaking between the frst day of July, 2014 to the thirtieth day of June, 2017, for 2 period of five years beginning from the month in which the industrial undertaking is set up or commercial production is commenced, whichever is later: Provided that fifty pereent of the cost of the project including working capital is through ‘owner equity foreign direct investment.”; (e) clauses (19), (20), (23), (24), (24B), (26), (29) and (30) shall be omitted; (10D) in Pare Mm — (@)__ in clause (1), in sub-clause (1), in paragraph (a), the word and comma “pilots,” shall be omitted: (b) clause (1) shall be omitte (©) after clause (1A), omitted as aforesaid, the following new clause shall be inserted, namely:~ “(LAA) Total allowances received by pilots of any Pakistani airlines shall be taxed at a rate of 7.5%, provided that the reduction under this clause shall be available to s0 much of the allowances as exceeds an amount equal to the basic pay.”; and (@) Clauses (5), (7), (8), ), (19), (11), (12), (13), (14) and (15) shall be omitted; (IV) in Pant V, (@) fier clause (5), the following new clauses shall be inserted, namely: — “Q@A) Provisions of clause (a) of sub-section (1) of section 153, shall not apply to. steel melters, stee! re-rollers, composite steel units, as a payer. in respect of purchase of serap, provided thet tax is collected in accordance with section 2358:162 THE GAZETTE OF PAKISTANEXTRA. JUNE 26,2014 [PARTI EE A TENE 26 2018 _ PTL ) ©) @) fo oO @) Provided that steel melters, steel re-rollers and composite siee! units may opt to pay tax in accordance with section 235B, for tax year 2012 and 2013, if tax liability for the said tax years is paid by the 30 day of June, 2014: Provided further that where tax has been deducted under clause (2) of sub-section (I) of section 153 or paid under an order under section 161, it shall not be refundable.: (AA) Provisions of clause (a) of sub-section (1) of scetion 153, shall not apply to ship breakers as recipient of payment: Provided that this clause shall only apply for ships imported after the I" July 2014." clauses (10) and (10) shall be omitted: in clause (I1A), in sub-clause (v), afier the figure and brackets, “(132)” the following shall be inserted, namely: and clause (132B)” clause (38B) shall be omitted; in clause (380), after the word, “section”, the figure and comma “150,” shall be inserted; clauses (41A), (41AA), (41AAA) and (41B) shall be ‘omitted; after clause (S6A), the following new clauses shall be inserted, namely:~ “(S6B) The provisions of sub-section (7) of section 148, and clause (a) of sub-section (I) of section 169 shall not apply 10 a person being a commercial importer if the person opts to file return of toial income along with accounts and documents as may be prescribed, subject to the condition that jum tax liability under aormal tax regime shall not be less than 5.5%, of the imports, if the person is a company and 6% otherwise:Part] THE GAZETTE OF PAKISTAN, EXTRA, JUNE_ 26, 2014 163 (6c) (6D) (6E) (S6F) (6a) The provisions of sub-section (3) of section 153, in respect of sale of goods and clause (2) of sub-section (1) of section 169 shall not apply to a person, if the person opts to file return of total income along with accounts and documents as may be prescribed subject to the condition that minimum fax liability under normal tax regime shall not be less than 3.5% of the gross amount of sales, if the person is a company and 4% otherwise. The provisions of sub-section (3) of section 153, in respect of contracts end clause (a) of sub-section (1) of section 159 shall not apply to a person if the person opts to file return of total income along with accounts and documents as may be prescribed subject to the condition that minimum tax liability under normal tax regime shall not be less than 6% of contract receipts, the person is a company and 6.5% otherwise. ‘The provisions of sub-section (2) of section 153 and clause (a) of sub-section (1) of section 169 shall not apply in respect of @ parson if the person opts to file retura of total income along with accounts and documents as may be prescribed subject to the condition that minimum tax liability under normal tax regime stall not be-less than 0.5% of gross amount of setvices received. ‘The provisions of sub-section (2) of section 156A and clause (@) of sub-section (1) of section 169 shall not apply in respect of a person if the person opis to file return of total income along with accounts and documents as may be prescribed, subject to the condition that minimum tax liability under normal tax regime shall not be less than 10% of the commission or discount received ‘The provisions of sub-section (3) of section 233 and clause (a) of sub-section (1) of section 169 shall not apply_in respect of a person if the person opts to file return of total income along with accounts and documents as may be164. ‘THE GAZETTE OF PAKISTAN, TRA, JUNE 26, 2014 [Paget prescribed, subject to the condition that minimum tax liability under normal tax regime shall not be less than 10% of the commission.”; (h). in clause 57,— a i) in sub-clause (vi), for the words, “with Sales Tax Department” the words, comma and figure “under the Sales Tax Act, 1990" shall be substituted; after the second proviso, the following new explanation shall be added, namely: “Explanation—For the removal of doubt, exemption under this clause, in respect of section 153, shall only be available as ¢ recipient and not as withholding agent. 3) after clause (72B), the following proviso shall be added, namely:— “Provided that the ceitificate shail only be issued by the Commissioner if an application for the said certificate is filed before the Commissioner, in the manner and after fulfilling the conditions as specified by notifieation in the official Gazette, issued by the Board for the purpose of this clause.” (clause (80) shall be omitted; (i) in clause (82), for the figure, shall be substituted and 013", the figure “2014” (1) clauses (84), (85), (87) and (88) shall be omitted.; (1) in the THIRD SCHEDULE, in Part Il, ia clause (1), for the figure “25”, occurring for the second time, the figure “15” shall be substituted: and (42) in the SEVENTH SCHEDULE, (A) inrule 6.— () _ for the words “income under the head “Dividend” and” the words “net income trom “Dividend” and net income from” shall be substituted; andPaxil] THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26,2014 165 (i) for the words “per cent”, the words “and twelve and a half, respectively” shall be substituted; and (B) after rule 6, amended as aforesaid, the following new rules shall-be inserted: “6A. For the purpose of rule 6, net income from dividend shall be computed according to the following formula, namely: (AxB Where— A. is the total amount of expenditure as per this Schedules B__ isthe gross amount of dividend received: and € isthe gross amount of receipts including dividend. 6B. For the purpose of rule 6, net income from capital gains shall be compated according to the following formula, namely:— (AC)xB Where— ‘A isthe total amount of expenditure as per this Schedule; B isthe gross amount of capital gains; and Cis the gross amount of receipts including capital gains.”. & Amendments of the Federal Excise Act, 2005.— In the Federal Excise Act, 2003, the following further amendments shall be made, namely: (1) insection 12, in sub-section (4), in the proviso, for the full stop, at the end, a colon shell be substituted and thereafter, the following, new proviso shall be added, namely:~166 THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 [Pant “Provided further that the Board may through a general order specify zones or areas only for the purpose of determination of highest retail price for any brand or variety of goods.”; (2) inthe First Schedule — @ @) in Table fin column (1),— (i) for 8. Nos. 9 and 10 anc the corresponding entries relating thereto in columns (2), (3) and (4), the following shall respectively be substituted, namely: “9. Lovally produced cigarettes if their onpack — printed retail price exceeds rupees two thousand seven hundred and six per thousand cigarettes 10, Locally produced cigarettes. if their on-pack printed retail price does not exceed rupees two thousand seven hundred and six per thousand cigarcites 24.02 24.02 Rupees two thousand six hundred and thirty two per thousand cigarett Rupees one thousand and eighty five par thousand cigarettes."; Gi) against S.No. 13, in column (4), for the words “four hundred rupees per meiric ton” the words “five per cent of the retail price” shall be substituted; and Gii)_ against S. No. 55, in column (2), for the word “Motor”, the words “Imported motor” shall be substituted; (ix) in the heading “Restrictions” in Variant at different price point the sub-heading for figures and hyphen “2012-13% the words “of the current financial year shall be substituted; and in Table-IL, in column (1)—Pagt i] ___THE GAZETTE OF PAKISTAN, @ “ 167 agoinst S, No. 3, for the entries relating thereto in columns (2), 3) and (4), the following shall be substiuuted, namely: “Facilities for travel 98.03 (@) Services provided — 9803.1000 (or rendered in respect of travel by. air of passengers within. the territorial juriscietion 0 Pakistan. — (Long routes ‘Two thousand ‘and five hundred rupees (i) Short routes One thousand ‘iyo hundred and fifty rupees (it) Socio-economic Five hundred routes rupess Explanation: For the purpose of this eatry, “Long routes” ‘means journeys exceeding 500 kilometers, “short routes” means the remaining journeys, other than socio-economi routes, and “socio-economic rou'es” means journeys along the Balochistan coastal belt, Routes exempt from duty as on 1¥ July, 2014 shall, however, remain exempt. (B) services provided or rendered in respect of travel by air of passengers embarking fn international joumey from Pakistan — () Feonomy and Five thousand economy plus rupees @®. Chub, business Ten thousand and first class rupees; against S.No. 6,— (@) in column (2), after the word “services”, the comma and words *, excluding such services in the area of a Province where such Province has168 ZELT OF PAKISTAN. EXTRA. JUNE 26, 2014 (PARTI imposed Provincial sales tex and has started collecting the same through its own Board or Authority, as the case may be” shall be added: and () in column (4), for the word “nineteen”, the word ‘Highteen” shall be substituted and after 8. No. 14, the following aew serial number and corresponding entries relating thereto in columns (2), (3) and (4) shall be added, namely~ “IS, Chartered flights 98.03 Sixteen per cent of the charges.” 9. Amendment of Act XXI of 2011.— In the Gas Infrastructure Development Cess Act, 2011 (XX1 of 2011), the following further amendments shall be made namely: (1)__ in section 3, in sub-section (1), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:— “Provided that the Federal Govemment may decide to levy any rate of Cess on any category of gas consumers subject to maximum rate provided in the Second Schedule.”; (2). inthe First Schedule, — (a) ineniry 4, the word “and”, atthe end, shall be omitted; (b) in entry 5, for the full stop, at the end, a semi colon and the word “and” shall be substituted and thereafter the following shall be added, namely— “6, Oil and Gas Development Company Limited; and 7. Any other company engaged in sale of gas to any category of gas consumers as notified in the official guzeite.”; @) for the Second Schedule, the following shell be substituted, namely:Part] ___THE GAZETTE OF PAKISTAN, EXTRA, JUNE. 26, 2014 159 ‘THE SECOND SCHEDULE. [See Section 3] Maximum Rate o sao of Cess (RSMMBTU) a) Q) d GB) t 1. Fenilizer~ Peed Stock 300 2. Compressed Natural Gas (CNG) 300 3. Industrial including Fertilizer Fuel Stock 150 4. Captive Power 200 5. WAPDA/KESC/GENCO: 100 6. Independent Power Plants (IPPs) 100 7. Commercial including lee Factories a 8. Cement x 9. Liberty Power Plant Z 10. Domestic 5 10. Repeal of Income Support Levy Act of 2013— ‘The Income Support Levy Act, 2013 is hereby repealed. THE FIRST SCHEDULE Iseesection 2(11)] In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding entries against “PCT Code”, “Description” and “CD%” specified in columns (1), (2). (3) and (4) appearing in chapter 1 to 99, the following corresponding entries relaling to “PCT Code”, “Description” and “CD%" respectively specified below shall be substituted, namely: — [Fora2ii0 [Esai 7 [ouoaziz0 E170. ‘THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014, [rast 102.2130 ‘Oxen 1 0102.2190 ‘Other i O02 3910 Bills i 1003620 | Cows i (0102.2930 Oxen T 0102.2990 == Other i ‘o1a2.3100 ~ Pare bred breeding animals 7 ‘102.3900 “Other T 102.5000 “Other 7 104.1000 [Sheep 1 0108-2000 [=Soais i G20 1000 Carcass and ball areas 7 G07 3000 Other cuts with Bowe Tn T 020.3000 = Boneless 1 } 7302,1000 | ~Careasaes and halk PASS i | 0202.2000 7 Other cuts with bone in 1 | 622.3000 Boneless. s T 204.1000" -| Gareascoe and half eareasees oF Tans T—] stesn or led | 043100 ~~ Careasses and FalReareases 7 [204.2200 ‘Oier cuts with bone im 7 1294.2500 Boneless 7 7208.3000 ~Careasses end fall wareasses oF am, 7] frozen TOEATOO Carcass and balF ex 7 0204.4200 ‘Other cuts with bone in 1 0204.4300 Boneless. P= 7 204.5000 = Vieat of goats i 0405.1000 = Youu 35 0405.9000 Other 3 9405.1000 ~Bater 35 3405.2000 =Daiy spreads 35 34059000] “other Ey 0406.1070 7 Cheese B | 0406.1620 Gard B 9405.1000 [=== Other 3 94053000 TGrated or powdered cheese, of all kinds a] 9405.3000 Processed cheese, not grated or powdered | 25 |Partl] THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26,2014 im ‘0406.4000 Blue- veined cheese and other cheese 25 containing veins produced by Penicillium [oxnefor [an63000 [Otter cheese 3 409.0000 | Natural honey. 25 GTTI000 [= Bovine semen T OST TTO [== Fish egg T CED. I0T0 === Bubs T 106011090 = Other 7 “0601,2000 Bulbs, tubers, tuberous roots, corms, T crowns and rhizomes, in growth crin lower; chicory plan's and roots 10804.1000 Unrooied eating: end slips 7 10602,2000 “ees, shrubs and bushes, grafted or not, 7 ‘of kinds which bear edible Fruits ormats 0602.5000 ~ Rhododendions and azaleas, wafled or 1 net 0602:4000 Roses, grafted or not 1 0602.9010 T= = Mushroom Spawn 7 0602:9090 === Other T ‘701.1000 Seed T 707.9000 Other = T 0702.0000 “Tomatoes, fresh oF chilled. T 0703.1000 ~ Onlons and shallots T T7O52000 "Garlic is 1 704.1000 ~ Cauliflower and headed broceolt r 713.1000 = Peas (sum sativum) 7 T7S2010 === Grams (ry whole) T 713.2020 <== Grams split T jo7ia050 ‘Other i 75.3100 of the species Vigna mungs T (L)Hepper oF Vigna radiata (.)Wilezek O7TS3200 == Small ved (Ada Beane (Phaseolus oF T vigha angutats) O7S3300 = Kidney bears, including whiiepea bears | __ 1 (Phaseolus vulgaris) 733400 | =~ Bambere beans (Vigna subierranea or T Voandzaia subteresnea)172__THEGAZETTROF PAKISTAN, EXTRA, JUNE 26,2014 __[Parr [713.3500 == Cow peas (Vigna anguiculata) I 07133910 ~~ Green bears (dry whole) .- 4 713.3920 Green bears (SIA) 7 0713 3990. = Other i 0713 4010 = 0713.4020 7 mT T “07135000 | | Bread beans (Vics faba var. majos)and fT horse bean| Vice faba var, equa, Vieis faba var:ninoe) TAIT BUND Pigeon peas (Cafanae jan) 7 07139010 Black matpe (iy whole) i 07.13.9020 = Mash dry whol =r 1 07139950, [Mash split or wash 7 07139090 = Other ia 1 401.1910, =Seed 7 804.7010, Fresh 35 0804.1020 = Dried 25 0804-2000 ‘igs = 25 [ogg 3000 Pineapple 35 ‘0804.4000 [-Avocados SS” =] 98045010, 235 [oso«soa0 | me 25 98085050, Mangostcons 35 (08045040 [=> Frozen mango Dara 9808.3050 ~ Mango pulp 35 3504.3090 Oiher a5 3505,1000 ~Orenes B 33052010 ~Kino (es 75 305.3090 == Oiher 35 05 A000 Grapotn, Inchiding pomelos {a5 —}= Lemons (Citrus limon, Citrus linonum) 5 and limes (Citrus aurantifolia,Citrus lio 10805.9000 T= Oth | 5 ‘06,1000 7805 2000 807.1100 Waiernelons 0807.1900 OtherParr I] TRA. JUNE. 26,2014 «807.2000 25 808,000 Apes 35 ‘0808.3000 [= Pears: 25 [oa0s.4000 [= Gainces Fz] 0809. 1000 [= Apricots 15 706 3100 [== Soar chevios (Panic as) 35 “Other 5 808.3000 Peaches inching necarines 35 7808.4000 [Plas and sts 5 810.1000 | Stawbenies 35 TT 000 7 Raspberries, backberies, malbenies and’ | 25 loganerries TaT0.3000 | Blac, white orved eavant and 5 | poosebenies 78161000 Craiboriea bibuaies and other fue of | 25 the genus Vaccinium $80,500 Kiwifut = | @8i6.6000 During 35 710.7000 7 Perino 35 0810.9010 | === Pomegranates Eg 510.9096 [== Otter 35 (517.1000 [rSurawbertes 35 osi1 2000 ~ Raspberries, HacKbenres, mulenies, 2 Jogenborries, blac, white or red currants | and poesebemies [os11-9000 [Other 25 | 0812.1000 = Cherries 25 312.9000 other x 0813. 1000 TARTCOTS 5 0875 2000 [Pres 35 813.3000 Te Aples 35 ‘ogi 200 T= Cheies 75 [osis.a030 Ta==Bins aue(ehilgoray 35 Fo8i3.4000 Peaches [arr00) Fog13.<0s0 [== Pu (alloca) 815.4060 [= Licks 25 815.4070 [== Raisins 5 813.4090 T= Oier Fy174 14 (Parr [0813.50 Mixtures of nuts or dried fruits of this 25 Chapter [oar.0000 Pest of eirus uit or melons (nehuding | 25 siaterpelons) fret frozen; dried ar provisionally preserved in bring, | saiphar water or in olher preservative solutions. OHETIGD To Pepper seeds Tor sowing wOITIIO = Red cli seeds Tor sowing BHOHTT00 Nether enshed nor ground 09092200 Crushed or ground 3909:3100 Nether cuhednergend | 09053200 [p= Grated or ground 5905.6100 = Neither erushed nor ground 9909.6200 += Gaus or ground 005.1000 Teed 106.1010 [=== Seed for sowing TOOT 1000 7 Sead TOG 9000 “Otfer Toc 3000 [Canary sed = | | 11010010 — OF Wheat F = ten [108.1100 == Whe starsh 5 108.1300 T= Maize (com) sah 5 T108.1300 T= Potato sah 15 108.1400 T= Manic (estava) starch 5 11081900 == Other sarches 5 1207-1000 7 Seed T 120.9900 Other i Tis 0000 Tinseed, whethior oF not Broken: 7 305.1000 Tow erucie ack rape or clea ends 7 7205:9000 Toes 7 1206-0000 Sunnlower seeds, whether or apt broken, | 1 TUTTO “Fam nus and hemes 7 T3GTRCO = Seed i T2O7500 == Other i 12073000 = Castor oil seeds. “7 a [674000 iPagt THE GAZETTE OF PAKISTAN, EXTRA., JUNE 26,2014 175 [/1207.s000 | | + Mustard seeds (ee TTF. |__| = Sunfibwer (Cantharna asian eee | Cant el 1207.7000, Melon seeds 1 1257.90 ~ Daher a 1208,1000 Sugar boat seeds tal 1209,2100 = Lucerne (alfalfa) seeds, 1 | 1209-2200 ~ Clover Crifolium spp.) seeds ea T209.2300 ie seed a 139.2400 ~Rentacky Blue grass (Fon pratensis L) ct seeds T2092500 += Rye gas (oliam mulifloram Lam, T Lolium perenne L.) seeds 1209.90 Oke 7 1208-3000 7 Seads oF herbaceous plants cultivated T | principally for their lowers T08STTO ‘Gfonton T TUESTIO ‘OFiomato 1 1209.9130_| [=== OF okra T 1209,9190 == Other 1 1208.9900, ~ Other T 12129200 = Locust beans (earob) T 1704.1000_| > Chewing gum, whether or not sagar- 3B | coated [iras010 [== White Chocolate 3 17045090 _| ~Other 25 1806.1000 Cocoa powder, containing added sugar or | __25 other sweetening matter 15062010 | ‘Chocolate preparation 3B 1506-2090 ‘other B | Filled 25 18063200] ‘ot filled Beal 18065000 T90T-SO10 ‘Malt extract 25 “1901-9020 == Preparations other then in retail 3 | packing, not containing cocoa 519000 | ——~S*«~SC« = ther 35 WORT | |= Containing wage 2s 1902.1910 | 1 Maceroni raw 3176 THE GAZETTE OF PAKISTAN, EXTRA. JUNE 26, 2014 [Paat 1 1992.1920 | ~ Vermacelli 2s 1902.1990_| === Other ere. | 1902-2000 | ~ Shued pasta, wheter not cooked or | 35 osherwise prepared 19023000 | TE eee dE = | 1902.4000 = Couscous 25 1994.1070 == Corn fakes 35 1904. 1090 Tonner 25 7904-2000 ~ Prepared foods obiained rem unvoasted 35 cereal fakes or from mnintures of unroasted ‘cereal fakes and roasted cereal fakes 0: swelled cereals }904.3000 = Bulgur wheat ir | 25 TOIT Other jae 7905.1000 ~Crapbiead 35 1905-2000 ~Gingerbreed and te The as 1905-3100 [== Sweet biscuits [mas 1805.3200 || == Waffles and waters (eee 1905.4000 ~ Racks, toasted bread nd sinilar toasted 35 products | 1905.9600 Other 3 201.1600 |_| ~ Cucumbers and wherkins 5 2001 9010 T= Peles 25] 2001 3050 == Other 2 3602.1000 “Tomatoes, whole orn pibos 2 [2002-9070 [=== Tomatoes paste 2: 20029090 | === Other 25 205.1000 — Mistiroomns of the gents Asari 35 2003.5000 | = Other 23 2004.1000° [Potatoes 25 / 28035000] “Cither vegetables end mintures OF 5 vegetables 05 TOG [ = Homogerised vepetbles | 20052000 | Potatoes 005.4000 | - Peas (Pisum sativam) 2005,5100° <= Beans, shelled 20055900 | ~~ Other [2005-6000 ~ Asparagis =Parti] __ THE GAZETTE OF PAKISTAN, EXTRA. JUNE 26,2014 107 -2005.7000 Olives 25 | 005.5000 ~ Ses comm (Zea maya var cachet) 35 2O05STDG T= Bamboo skoots a 3 -2005.9900 Other 25 | 3006000 ] Vegetables ult nus, frit peel and a ather parte of plans, preserved hy sugar | (rained, glace or erystllised). | BD0T1000 = Homogen sea preparations a BDOTSIOG Gis rz 35 2007.9900 ‘Other a 7089500 += Cranes (Vaccinium macroearpen, 35 Yeccinium oxyeocces, Vaccinium viis- idsea) 2008,9700, ‘Mixtures ao Pry | 2008: 9900, ‘Other 25 209.1700 Saar 2 2009.1200 -- Not frozen, of a Brix value not. 2 exceeding 20 [2o¢0.1900 Other 35 20092100, = Of Brix valus not exceeding 20 35 2009:2900 = Otis 2019 3100 == Offa Brin value notexceeding 20 20093500 Other 209.4100 == Of Bin value nat exceeding 0 2009. 4900, == Other 2009,3000, Tomato aie 209.6100 == Of a Brix value not eeating 30 3074900 =Other 300700 = Of a Bris value not onceeding 20 20007900 = Other 35 | 2005-8100 = Gaanbenry [Vaccinium macrocarpon, 3 Vaccinium oxyvoecos, Vaccum vise fae) jue 2009 8900, ~~ Other ey 25 3009.9000 = Mintury off uiees 35 2108 ,1000 Sena 35 205.2000 “Tonaio Kecup and oterwomato sauces |S1 04 awe 21033000 - Mustard flour and meal and prepared 25 ‘mustard FOS 900 “Other os ZI TH Soups and brats and preparations therefor TCE DHO ~Fomngenised composite food 5 repartions 2.105.000, Ice cream and other edible ice, whether | 25 ‘ort containing cocoa BGI = Proven hydroijsates i 21061090 = == + Other 25. 21669010 === Conesntats ir araled heverage 35 all forns 21069020 ~ Syrups and squashes or 21069050 == Flavouring powders forprepartion af | 30 food BOGS Eimilefing agent for food and daity cr prodicts 21055056 ~ Proparations including bles cy conisting of seecharin, aciose 2106,5080 7 Sweet meal 35 2106.9090 ~~ Other <3 as 201.1010 = Mineral waters 25 BOT. 1020 "Aerated wales 38 015000 | = Othe 35 202.1010 a= Aerated ates 35 203.1050 = Other 2 R02. 5000 “Other 3 | 3308. 1000 “Dag oF ca food, pit up for rea sale 3 | 2403.1000 "Cigars, cheroots and cigarillos, containing 3 tobacco 34027050] = Cigarettes containing tobacco 35 | 2402.5000 [Other 35 2405. 1100 "| <= Water pipe obaeeo specified 35 | Subheading Note | to this Chapter 205.1900 = Other Sees 7A05 9100 FHlomogenied oF wesonstiuted™ 35 tobacco 24035910 | Ta Tabacco for chewing. 5 adPart f] THE GAZETTE OF PAKISTAN, EXTRA. 179 403.9990 | Other 2s 2597.00 Kaolin and other Kaolin Gays.whether T | or not calcined. 2510.1000 |= Unground 1 2510-2000 ~ Ground H 7525, 1000 Cement clinkers T 2523.2900 ~ Other T 602.0000 Manganese ores and concentraies T Including ferruginous manganese ores and concentrates with a manganese content of2 % pr more, calculated on | the dry weight TeI9.9000 Givomium ores and eoneentrates. 7 ars.000 Zirconium ores end Sonceniales 7 F707 1300 == Bituminoas col 7 707.1900 = Other coat T | 27010010 =~ - Coke of coal T 709.0000 Peiroleum oils and oils obtained from T bituminous minerals, erude B710.1310 Too Mor spi 7 710.1320 “ov Avion spirit 7 2710.1250 Spine ype jer fed i | 2710.1911 1 27101972 T 270.1913 T 1 TiO.I9 T ITO 1 370.1981 1 [2770.1995 [p= Tauld para To | 2770.1996 White oi 7 fa7io.1998 |] ===-Spin finish om site| 271.1100] Natural 5 i [271.1200 | [7 Fropare i FATT 1500 Butanes i 2711.1400 | Ethylene, propylene, butylene and 1 butadiene FT III Tea 7 BIT 3100 Natural i180 THE GAZETIE OF PAKISTAN, EXTRA. JUNE 26, 2014 ee 2713.1100 | <= Not calcined 27131200 |= Calcined 2713.2000 = Petroleum bitumen 7 | 2714.1000 ~ Bituminous or off shele and iar sands 1 27145000 “Other T 2715.00 Bituminous mixtures based on natural T asphalt, on natural bitumen, on petroleum bitumea, on mineral tar or on ‘mineral tar pitch (for example, bituminous mastics, cut- backs), | 27760000 clrical energy. (optional heading) 38183000 = Aluminium hydroxide 2829.9000 >Other 28353100 += Sodium triphosphate (sodium tripolyphosphate) 2905.3100 ++ Etnylene glycol (ethanediol) (MEG) T 2909-1910 Methyl tertiary butyle ether (MTBE) i 916.1400 Siers oF methacrylic acid 7 2916.1910, Maleic acid, AZDN @-AZOBIS) 1 Jsoburyronitile 89% Min} 2924.1926 === Acrylamide methyl propane sulphonic acid (AMPS) 2336.10 ~ Acrylanitale T 31021000 = Urea, whether oF not in aqueous solution T 31022100 Ammonium sulphate 7 31022900 "| == Other T 1023000 | - Amnionium nitrate, whether ornot ia] TF aquepus solution | 31024000 "| - Mixtures of amanonium nite with i calcium carbonate er other inorganie aon Fertilising substances (Diozsaio === Grade 3102.30 == Other 3102, 6000 Double salis and milntures of calcium nitrate and ammonium nitrate 102.8000 "Mixtures of urea and ammonium alate inaqueous or ammoniacal sokutien S102 9000 Other, including mixtures not Specified in the foregoing subheadinPare) THE GAY ZETTE DF PAKISTAN, EXTRA. JUNE 26,2014 18h J 3103.1000 | | - Superphosphates i 3103,5000__| = Other 7 31042000 | 1 Povassium chloride T 31043000 1 = Porasiuim sulphate 7 31049000 Other 1 315.1000 1 = Goods of is Chapter in tablets or sinlar T forms or in packages ofa gress weight not exceeding 10 ke 3105.2000, 7 Mineral or chemnieal etlisers containing T the three fertilising elements nitrogen, phosphorus and potessiumm 31055000 Dizmionium Rydeogenorhophosphate T (iammonium phosphate) 3105 4000 ~ Ammoniumdihydrogen ohophosphate H (manoarmmoniuun phesphete) and mixtures theseof with diammoniun: hydrogenocthophesphate (ciemmonium phosphate) 105.5700 > Conaining mitates and phosphates T $105.5900 = Other T /3105.6000 Mineral or chemical ferlisers coniaining T ttictwo fetilising elements phosphorus and potassium /STos9000 ~Other T 32012000 = Waitle exact T "3208.1100 T= Disperse dyes and preparations based 5 thereon TTR > Basie dves and preparations based T thercon === Indigo ble T 3204 1500 == Diher 5 3300 1910 === Dyes, Sulphur 5 3204.1990 T== Dyes, synthetic a 3308:4990 T= Other 0 32074010 ~ [a= Glass Fi 7 32074090 _| Tike 1 3303,0010 ~Eau-de-cologne B 33030020 | [== Perfumes 2 [=== Other a "3505.0090182 THE GAZETTE OF PAKISTA’ | EXTRA, JUNE 26, 014 [Paatl [[3304.1000 ~ Lip make-up preparations 5 33083000 Eye make-up preparations 3 33085010 se Nall palin 3 SHOEI T= Other 35 35019710 | =a Faas powder 25 35019129 = Taleam powder 5 SG04 TTD [es Othe 35 35049910 Seles ad aa z S304 9920 == Tons and skin fod 35 35049590] = Other 35 305.1000 | = Shampoos 25 75052000 ~ Preparations or pera Waving OF 35 straightening 35053000 “Far equate B 5305.9010 === Cream forhaie 3B FISH Tas Dyes fr hair 3 305.5000 == Other % 306.1010 "Tooth paste aed 33061000 [=== Other 3) 35062000 "Yarn used ro loan baweon the 1oah 35 (dental floss) 3306.9000 Other 25 5 | 3507. 1000 Pre shave, slaving orator have 35 oxeparatiors 3507000 ersoal deodorani and anipompians Fy [3307-3000 erfamed bath sais and cir bath 3 preparations SEVTAI0G “Agarbai” ander odoriferoas 3 perparatiors whe operate By uring 307.4900 = Other e 3307.9010 | | = Contact lens solution 25 35075090 = Other 35 [3401.10 For toilet use (including medicated 35 products) 34011900 Other 35 [30012000 | Soap in oe forma 35Part I] __ THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 193 3401 3000 + Organic surtace- ative products and 25 preparations for washing the skin, inthe fom of liguld or efeam and put up or Teh ak ie OPER inns OI Spataeh at T [3403.9137 ~~~ Spin finish oil 1 34045030 Ta Wan or wk et ga 1 34049049 Too War far ingicnes 7 | 3505.2030, ~~ - Printing gum (pre-gelatinized modified 1 | (4 sarc for ten printing) 7.1000 TFor ray i 3H03.0000 Tall ol, whether or not refined 7 3H0E9TSO == Sex pheromone 7 34089140 == BB rope LELTT i | S808 9210 T= Produets regtered under the i | ‘Acricultral Pesticides Ordinance 1971 _3808.9930 == Fr Tether indy i 3408.9200 Oiher i 3H099TIO ==: Peeing gum (proper of ode 7 | ‘sarehes with oer gums having specific | application in textile printing a0 Pickling preparations for etal surfases fluxes and other ansiliary preparations | fr soklering, bracts or welding; soldering, brizing or welding powders and pastes consisting of metal and other materials; preparations ofa kind used as Cores or coatings for welding electrodes or rds. 3810.1000 Pickling preparations for meal sufaoes 3 soldering, bracing or welding powders and pastes consisting or meal and oer race = Other: a Ts103010 ~ Pepaalions ofa kind ussdaseores or | 5 coatings for welding electrodes or ads 35103050 = Other 70 TEETH Prepared Hides for omy mals or 1 35069935 TPigmenrhickener T184_ THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26,2018 __[Paart | 3905.9040 ++ Dispersing agent and acrylic thickeners 39191010 ~~ = Insulation tape double sided 1 fl SOBA T= Polyester igi fil = 20 526 9050 T= Colostomy bags and are bass | oor. 1600 ~~ | = Natural rubber Tatex, whether of not pre= valeanised TOOT ATO = Stioked ees 7 40012200 |__| == Technically specified nanwral rubber i (TSNR) | 907.2800 "Other i 201.3000 [= Bolata, gutta-percha, guayule, chicleand T 003.1106 similer natural guns Taiee 7 002.1900 = Other T 4002.2000_| = Butadiene rubber (BR) c=} 40023100 | TBobutene-Isoprene (buy) rubber (RD T 002.3900 ther T 40024700 Taiex 1 002.4900 Ciker 7 002.5100 Taiex a T 40025900 Oiher (== “E0000 ~Teoprene rubbor GR) i 002.7000. | = Eiyfenepropylene non- conjugated diene T rubber (EPDM) 002.8000 = Mixtures Fany’ product of beading 40.01 with any product of this heading FOOT “Latex 7 FOOT DBO = Other T 1012000 Wioie hides and skinsjunspli, fa) 1 | eight per skin not exceeding 8 kg when simply dried, 10 ky when dry= salted, or 16 kgwhen fiesh, wet salted or otherwise | preserved Hor somm [== Mies, baila 7 ior 5020 Tides, cow 7 101.5000 === Other T 101.9600 | = Other, including burs, Uends and bellies T TORO == Lab shins T [ai02.1020 === Sheep skins 7PARE HD THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26,2014 Jaro22110 ~~ Lamb skins without woo) A010 = Sheep aking withou wool { | 4102.2900 | -- Other 41052006 ~Ofrepies 055010 Goat skins 4103,9020 | Kids skins 105.5090 [== Ofer aia To [Fall grains unspln pain spl 104.1906 tie) 104.4100 — Full grains lit grain pli “104.4000 Other 105.1000 [lithe wet sate Gnelading wer Ble) 41033000 | /nihe dy save (avs) aiv62100 | = Ta the wet state (including wet- blue) A106 2200 [== the dy state ferust) 106.4000 OFrepties [aioe sine athe wer state Caching wer- Bly 1085200 [= In th dry stats (eras) A197. 1100 = Fil pain ge “107.1200 —) [==Grin apliis OR IBC [Other “107.5100 i gains, spe ‘167.9200 T= Grain spi 107.5900 Other aiz0000 "Leather farther prepared alter tanning | sr ectating,inclaliog pecsbmeat” dressed feather, of sheep or lamb, | without wool on, whether or not spit | | Sther than leather of heading 4114 a13.1000] “Of goats oF ide 7 41133000 | = Of reptiles 1 173.5000 Other 7 ‘ROTOT Teather shearing finshed Weather with T ‘woo! BUS5ON0 One T Boson Artificial Tar and articles thereof 1 07.000, T= Fel wood, Ings, In billets In ovina 1 faggos or in similar forms186, THE GAZETTE OF PAKISTAN, EXTRA. JUNE 26, 2014 [aie t “4401.2100 = Coniferous 1 012200, Ts Nomvoniferous 7 HOT3TO0 == Wood pellets i 301 3500, == Other 7 Oz OFtanbsa 7 02.9000 Other T “1031000 ~Treaied wih pan, Sains sTeasoTe oF 7 ctle: preservatives a0 700 Other, coniferous T {aaas.aio0-| | == Dark Red Meranfi, Light Rad Meranet J 1] | and Merant Bake aaa | =a Suwogs and venber loge of m= 7 coniferous species HOSA == ihe 7 03 9100 == Ofoak (Queene sR] T 4403 9200 | ==OF beech (Famer oR.) T 7405 9560 = Other i 404.1000, = Coniferous T 4404 2000, “| = Non- coniferous 1 H0s.0000 [Wood wool wood Roars T 406.1900 "= Not imprennaied T 4069900 [Gite i 407.1000 [= Contes 7 “4407 2100 => Mahogany (Swictenia spp.) T G7 7200 == Viral, Imbula and Balsa 1 OT2500 == Dark Red Mranfi, Light Red Morar i and Meant Baka | aa07 7600 == White Cavan, White Meranil, White 7 Serays, Yellow Mera und Alen HOTT == Sipe 7 4407 2800 == Trak om aa [44072500 | = Other at 1 [auoroi0a” |__| - OF oak (Quercus sap) a 4079200 [== Ofbeoch (Foguaspp) 7 079300 PC eS) 1 OT HO == Ofehenny (Prunas Sp) 7 4407 9500 = Of ash (Frans spp.) 7 4407 9900 = Other 7Part I] ‘THE GAZETTE OF PAKISTAN, EXTRA, JUNE. 26, 2014 187 7 4413.0000 Densified wood, in blocks, plates, strips 1 | or profile shapes. <4701.0000 Mechanical wood pulp. 7 4702.00 ‘Chemical wood pulp, dissolving grades. 1 4703. 1100 == Coniferous T F705 1900 ‘Non-coniferous T F708 2100 7 4703 3900 [a ted ba 4704.1100° 1 TE 2900 [== Nowconiferous q TOS 0000 7 Wood pulp obiained bya combination of | 1 ‘echapiea ancl Cheniea pulping proceises THUG ROA Paps of fibres derived fiom recovered 1 [ (waste and scep) paper ot paperbourd E3000 = Other, of bamboo 7 FHSTTO ‘Mechanical 7 4706.9200 | -- Chemical 1 769500 | = Obiained ty a combination ot i | mechan eal ane heme process aT [ess presse unis 7 7072000 Tos In pressed aundies i 707010 [=== pressed unis 7 ITH {== In presed andes 7 RIT TOI Printed Tabels of paper 7 jictionaries and encyclopaedias, and 1 instalments thereor HOLST Tioly Quian(Arabic text wih or | withouc vasiaion) | 49019990) | === Other T | F902. 100, = Appearing at least four times a week T | [903.9000 =Other cae -4903,0000 Children’s picture, drawing or colouring ial books. +5504.0000 ilk yarn (other than yarn spun from sill waste) not put up for retail sale, eel el188_THEGAZETTE OF PAKISTANGEXTRAGIUNE 26, 2014 __[Paeet [5008.0000 | Yarn spun fromsitk waste, not putup | | eevee | | Tanai ers = a SEL T0 Oar r Siara100 [Sten woo 1 [ior Oier T SiaT 360 [=eaibaried T 3105 1060 “| Carded wool T 31052100 |= Combed wo. 7 $105.20" ~| Oita Sar] $20, 0080 Teng nat oeedng ZO mm T S201. 0040 Teng eroding 2.5 mm Burnt i coatdgeas a OTORES raph eecleggsgean hear 7 ‘secedg 28 Sn BOLI TR eeig ai anviEO 7 caste ilren BUTT Tag arooeTng a vivo 7 cscendng 35 rm SETHE Tei onesie Sear i 32.0050 Dir T 307.1000 Fae 7 SoTai00 roca ar Feel i SHOT 2700 ter T SOTO = Flatow and wae 1 SHOR 1000 Tra hep aw oF Ted 7 $307 9000 iter i [S303 1010 queoiige T 5303.1020 | | == tute, waste mi 1 330.1090 == Ofer a 33039000 ter i i 53050010, Sisal and other tenille Fibres ofthe sgenvs Agave, raw Abaca raw | 402.4910 Oiler Elastomerie yarn mainly composed of polyurethane (like spandex end lyora ‘excluding other poly-urethane yar),Pant] THE GAZETTE OF PAKISTAN, is9 Ts608.1100 Made up fishing nets ‘5608.1900 ~~ Other 36085000 Oier ‘58064000 |__| - Fabrics consbtng piwarp witht wet | = assembled by means of an adhesive (bolducs) e700 3 022300 35 3.3900 Other sone 3 e@025T00 ‘Marble, waver and alabaster 35 cea S200 Oiher calcareous sone 3 eei.9300 ante 3 682.9900 ~~ Other stone 25 Ir 1000 Ties, bes and snilarancles whaler | 25 rot rectangular, the largest surface area futhich is capable ofbelag enclosed ina quae the side of which i fess than Tom TIO “Other a 6908. 1000 | = Tiles, cubes and similar articles, whether ao: ‘nol rectangular, the Target saris area of which is capable of being enclosed ina sae te side of wich is fess than 7am BESO Ties 3 IE =Otler 35 [env0.1070 Wash basin 3 [ 6910.1030 Bath tubs ceramic 25 0.1030 ideis ceramic 35 @IU.TO0 Citers ceramie 3 ‘10.1080 | Sink ceramic 25 | eic.i060 Sime a 25 (@i0.i070 Urinals eeramie 25 | eois.i080—] Water loset pens 35 ii. 1090] Other 35 03060 "Other 35 @iLI010 Dinar ses 2 O20) Dishes 5 11.1050 == Plates 3 69111040 ‘Tea cups and saucers ey190 GAZETTE OF PAKISTAN, EXTRA., JUNE 26, 2014 [Part t 6911. 1090 | <= Other 25 911.9000 SE ter pes | Se | 912.0010 Tableware and itcheaware 5 6912,0090, [== Other aii @ia 1000 ~ Ot porcelain or china 3 B13 9000 [roiher a3 @14 1000 ‘Of poreelan oF china 3 [eriaso0 | [-ome —S=S~=~S~—S—S—SsSSC SY 7102.1000 = Unsoried | T F230 | [oUnworked or simply sawn, cleaved or T brated | FI03. 1000 7 = Unworked or simply savm or roughly T shaped aU. 1000 Non alloy pig ion containing By weight T 0.8 Wor less of phosphorus a1 B00 "Non aloy pig ion containing by weight i more than 0.5 % of phosphorus FRET 3000 | Alloy pia ror splessieien a "7305. 1000 ~ Ferrous producis oblained by Great 7 ‘eduetion of iron ore FHI SONO “Omer i ROA OT Re-ollable 7 Fea 1990 ‘Other 7 7B DT = OF aainfese soa] 7 7a04 2500 Offer 7 "7304:3000 = Waste and serap ofinnad ion or steel 1 | 7304-4100 ings, shavings, chips, mniling waste, | 1 sawdust, lings, rimmings and stampings, ‘whether or not in bundles TLE TO Reale 7 [7208.30 ‘Waste and scrap of aute partsin | i pressed bundle condition TRG. 40990 oH = Sse 72045000 = Remeking sap ingots 1 725.1100 | Grain-oriented ie [725.1900 ‘Other iG [72253000 = Other, not further worked than bor- rolled, 10 incoilsPart I] THE GAZETTE OF PAKISTAN, EXTRA. JUNE. 26, 2014 191 [7225-4000 Other at eer works then hos ola | 10 | rot in ceils FIBS0O Oiler ot furer worked then wold 10 | rolled (cold- reduced) Tso ~= Eleerolyticlly plated or coated with 10 TSHR Giherwise plated oF coated with zine 10 TRISH ‘Other 10 756 1100 Grain-oFieated 10 736.1900 ‘ther 10 72362000 OF high speed see] 10 3369100 Jot father worked than horrvTed 0 | imea200 Not farther worked than cold-rolled i olg-redueee) FIGHT Other 7 7311,0070 === For NG 1 73110030 For LPO 7 TILA Cooking ranges a SALTO Other B "321 1200 == For gail foe) 33 Ti. 1900 <= Diher, eluding appliances Tor sod w fuel Fa B100 <= Far Rel FEO gas enor ws uele TST. 8200 [= For liquid ive 25 II.8900 [eet sine B (RESO = Pats Bi 576 1570 == Forgings of surgical & denial T Fag. 100 = Cathodes and sections of cathodes 7 7A04.C010 Brass serap T Tb. 0050 [a= Other T | 7601.1000 ~ Aluminium, nor aay H [7601-2000 ‘Aluminium alloys Tsu 602.0090 == Other 1 7502.0000 Trad wate and scrap. T192_THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 [Panel 09 | Stoppers, caps and ids incling crown | corks, screw caps and pouring stoppers), capsules for Bote, threaded bungs, | ng covers seals and other packing accessors base meta 8309 1000 =Crowneorks y 25 = Other: = - | | 099010 Aluminium id orcas ofcatored | TO soft drinks | $309.9990 Other i 25, fenast0— Ceitng fen es [eiasizo Pedestal fan 25 84145130 Table fan’ | 25 414.5140 ‘Exhaust fan 2 SH143150 Other 35 5415.1010 Window orwall pe a Bi5.1020 SalFeorained or st ype com cs Finer ad outer uae wheter or ot imported separately wai5.1030 Ti Tropical MPS mull stern wi 35 tonnes capacity and above | Ba15.1090 | === Other’ 25 F4158100] | = Tncerporting svofigaraang ontada [25 valve fr reversal of the eooling/heat eycle (Goversible heat pumps) TISAI = Ole, eorporaing aFeFiasraing wil] IS [ans 8500 ot incorpraing«reigeratng unt 35 3418-1000 Combined retigeratr- Freezers, Med B | wth sepree xiermal doors HBT == Compresion-impe ry FH18.2500 Otaer 3 $418.3000 ~ Freezers of the chest type, not exceeding |, 25 800 Leapacity Tara Freeza ofthe upright pe, not 5 exceeding 900 | capacity TIO ~ Giherfniure ests, cadets splay] 25 | counters, show eases apd the like) for | storage aad espa, incorporeting | regsrating or Feocing equipment TsO T= Water dipensor 3THE GAZETTE OF PAKISTAN, EXTRA, JUNE 26,2014 193 8121,1900 Other 10 81433910 Dot matix pines 1 wa53220 Tae T $449.3250 Taser et pines 1 51a3.3240 Tine printer 1 B35 3250 Teter quality daiey wheel pair 7 8443,3290 ‘Other 1 HEOIS Tor and I arg Tor com? 1 prinets excluding disposable (ype BSOTIOG 7 Fally-auvomatic machines 3S 31501300 = Other machines, with bulla conugal | 25 drier ARO.TOOO Tier 75 | sis02000 Machines, each oF dry Tnen capacity 5 exceeding 10k Pare Eg ~ Laptop conpurers, nowsboaks veer | 1 | ornot neomporating mul media ki | Brar3a20 Personal computers T | 84713090 Other J [star Miler computer q sa714120 Tange ar Main fame T 3714190 Other H 3471 4900 te, presented Tn the form OF Systems T HTT SOOO ~ Processing units otter han those of ub- T beading 8471.41 or 8471.49, whether or j tot containing in the same housing one or | te ofthe following types of uni storage tite inpat unis, Out wake seo Key boards 7 B71. G020 Viouse and oer poining deviees i 3716030 Scanner T 84716090 Other aaa | 1 BLT Floppy disk dives 1 8971.7000 Hard dik drive 7 8971.70 Tape drive T #71.7000 CORON aie 7 3971,7050 Digital video die ahve 7TEOF AKI computers 8471.7060 Removable or exchangeable dise l drives 471.7090 Other T | 8471.8010 CD.ROM writer T 8471.8090 Other T 8471.9010 ‘Control units T 8471.9020) ‘Multi media kits for PCs t 8471 9090) Other T 8ET33010 Casings (with power supply) for T RTS IOI0 Cleaning dives For computer drives 73.3090 ‘Diher aris and accessories of the machines of beading 84.72 473 5000 ~ Parts and aecessories equally Sable Tor T Ase with machites oFewe or more oF tae headings £4.69 10 84.72 8502.1110 ‘Of'an output not exceeding 5 KVA T 8502 1380 Other 5 504070 Trcinseropied power supply (UPS) or | 18 power rating upto LS KVA, BUEAOGO Oiher 5 #5094070 Food grinders 85094020 Frat mixers | 35094030 | Frat or ven | 8509 3000 “Gaberaeataaer 35163100 Sains 35163300 [== Or hairdreting aparins B5T63300 [== 3516000 erie snooting he 35165000 Feta ons B 3166010 Beatie oven B [85166020 Beate ranges 3 8516 6030 25 8516 6090, ahr ee 8 =} 2s | 85167200 3s 85167950 —[=sTHE GAZETTE OF PAKISTAN, EXTRA.. JUNE 26,2014 195 §516.8090 Other 25 #171230 | === Satellite mobile phone, whether ornat | 10 | fumetional on cellular networks EK Voice Rqueney wlegraphy «tid 3517-6220 T= Modems a] 3517.6250 => High brave digial Mierachy Sem 1 (sou) BTA | === Digital loop carrer system (DUC) 0 3517-6250] == Synchronous digital hlerarchy system 1 (SDH) SUT 2H0 === Maliplexers, saistieal muliplexers D BIG <== SDN system D IT @OI0_| === RDN terminal adapters 1 3517 HD Ta Raulers ey F517 oa} 77 = Subscriber and equipment | $517.6950 ~ Set top boxes for guing accens to 0 internet 3517.6960 “Attcherens for telephones 0 $517.6070 ~~~ Networking equipments like LAN i | bridges, hubs, switches and repeaters | 517.080 | === Multcstation acoese unite i 517.6900 | | ---Other aaa ieee A110 === Compact dite (OD) | 3573.4100 === Dighal vesatile diss @VD) | BAW == Omer TD] BHT === containing sofware | IAW === Dives for laser reading system 10 containing audio material | WIS.A050 === Discs for laser reading Sse 0 conaining images ot video marerial BUH == Other 77 3525.8050 === Digital Quran 1 525.6010 T= Bluetooth whether or not capable oF 1 connecting to an automatic data processing | machine ¥575,6020 [=== Radio pazing apparatus 7] 3525.6060, T= Veiiole tacking system 1 3525 6070 === Medes 7 “5597.12 | Fosters radio ease players =|196 ‘TUE GAZETTE OF PAKISTAN, EXTRA, JUNE 26, 2014 ___[Pant [85271300 = Other Apparatus combined with sound 25 ‘or reproducing Apparatus 577 1900 == Other 5 35779970 7 Modes 8528-4190, Other = x / 85785100 TORRENS GIy Se Pepa Tw ar automatic data processing system of heading 84.7) “85287110, === Reception apparatus for receiving 3 satellite signals ofa kind used with TV (Gatellite dish reesivers) BIRT [=== Other oo went | |---Liqudeysaldisohy aa | 85287212 ~Other cr 3528 7220 Bi erento dommrstaaior ETRE, 2 satelite signals ofa kind used with TV. Gatellite dish receivers) 35287200} ae 8528 7300 “Other; monochrome Fa 85593910 7 Energy saving lamp 7 35593920 Energy saving tube i 3528.1010 Batteries plates 7 8702.9020 Fal dedicared CNG buses (CBU) 1 702.9050 | === Fully dedicated LPG buses (CBU) i $905 1000 ~Dredgers 7 90. 0000 ) Vessels and ather floating structures for i | breaking wo. rE | Ta7 Ougigenator with accessories T 9977.1000 Gas or smoke analysis apparatus T 9937.2000 Chromatographs and electoskoresis H instruments 90273000 | ‘Spectrometers, spectrophotometers and 1 specirograpns using optical radiations (UY, visible, IR) i 3057 5000 ~ Other instaaments and appanits wing i cpiieal radiations (GY, visible(R) 78000 ‘iker ataments and apparatis (= 99375000 | srotomes; parts and accessories | 1Part] THE GAZETTE OF PAKISTAN, EXTRA. JUNE 26,2014 fe ov | -++=Pistols, signe barre, semi-automatic | 2 | or stherwi | s30Ec093 | Pisiois, mule barrel TaareT| 502008 | --=- Other ayia 3305.1000 | 5 s02011 | i rw) '9303.2012 [ea Semiautomatic 5 93032019 | == Other ieee 35032020 72> Shoigans, mullple Bal, inctading 3 | combinaton guns 93032090 | +++ Other Ee 33033010 [Fo Singleton 2B 33033020 T= Semiausomadie 3 | 9303.3090 ==> Other 23 | S503 9000 [Other B 9304,0000 | Other arms (for example, spring, air or 2 gas guns and pistols, truncheots}, | fxeliding those of heading 93.07. | + == Cangas I Other 25 andes forriveting orsimlartools | 25 | or for eaptve-holt aman killers and parts there? | | 9306.3000 [ [ees ‘Other 25 9306.9000 Other 25a 9403.1000 Metal farature ofa Kind used i offices 35 34052000 7 Otter meal farntare 35 PRO Wooden fumitare ofa ind used in 35 ofices 98054000) 7 = Wooden furniture ofa Kind used inthe Dey) I kitchen | TORSO) {T= Wooden eabines 2a I ‘Woden beds 3 ‘I Other at I = Other wooden Furnitare 3 | ~~ Furniture of plastics 25 OF bamboo oF ran 35 <= 2 25 903.5000 35‘THE GAZETTE OF PAKISTAN, EXTRA. JUNE 26, 2014 including vehicles and goods for donation to projects established in Pakistan, imported by the rulers and following dignitaries of UAE and Qeter subject to the | conditions mentioned below and the conditions mentioned in sub-chaprer notes: Dignitaries of UAE 1. HLK.Shekh Khalife Bin Zayed Al Nahyan, Crowe Prince of Abu Dhabi and’ Deputy Supreme Commander of UAE ‘Armed Fores 2. HLE.Sheikh Suror Bin Mohammad Al Nahyan, Chamberlain of the Presidential Court, Abu Dhabi 3, HLESheikh Mohammad Bin Khalid Al: Nahyan, Member of the ruling family of Abu Dhabi 4. HE. Sheikh Nahyan Bin Mubarak Al- Nahyan, Miaister for Higher Education of the UAE and Member of the ruling family || of Abu Dhabi, [os0s.1010 --- Chandeliers 25 34051090 == Offer 35 34052000 ~Bletie able, dak, beside or oor 5 Babes ene 31055000 Seine seri gonRG or OM REN | = 3105 a0 [= =One 35 3705 5000 Nou deci lanps and Wahi Titres 35 9405.40 ~Tunaed signs, Marinated name 35 plats and thetike BO6BIO = Studs 7 9616,1000 Seen sprays asin SSS 5 and mead hack Hct W6I62000 Fawdei pulls and pals ove B Beeceesteeanets wel Preparations [parTHOTT Sevan Fy 617.0020 ~ Other * Th 25 9905 “Household articles and personal effects 9