Exemptions other than Covered in Respective Chapters Chapter- 20
(ia) Petroleum oils and oils obtained from bituminous minerals crude (PCT Code 2709.0000),
Furnace-oil (PCT Code 2710.1941), High speed diesel oil (PCT) Code 2710.1931), Motor spirit
(PCT Code 2710.1210), J.P.1 (PCT Code 2710.1912), base oil for lubricating oil (PCT Code
2710.1993), Light diesel oil (PCT Code 2710.1921) and Super Kerosene Oil imported by
Pakistan State Oil Company Limited, Shell Pakistan Limited, Attock Petroleum Limited, Byco
Petroleum Pakistan Limited, Admore Gas Private Limited, Chevron Pakistan Limited, Total-
PARCO Pakistan (Private) Limited, Hascol Petroleum Limited, Bakri Trading Company
Pakistan (Pvt) Ltd, Overseas Oil Trading Company (Pvt.) Ltd, Gas and Oil Pakistan (Pvt.) Ltd,
Z&M Oils (Pvt) Ltd, Exceed Petroleum (Pvt) Ltd, Petrowell (Pvt.) Ltd, Quality-1 Petroleum (Pvt)
Ltd, Horizon Oil Company (Pvt) Ltd, Outreach (Pvt) Ltd, Kepler Petroleum (Pvt) Ltd and oil
refineries.
(ii) goods imported by direct and indirect exporters covered under subchapter 7 of Chapter XII of
SRO 450(I)/2001 dated June 18, 2001;
(iii) goods temporarily imported into Pakistan for subsequent exportation and which are exempt
from customs duty and sales tax under Notification No.492(I)/2009, dated the 13th June, 2009;
(iiia) Goods temporarily imported into Pakistan by international athletes which would be
subsequently taken back by them within 120 days of temporary import;
(iv) Manufacturing Bond as prescribed under Chapter XV of Customs Rules, 2001 notified vide
S.R.O. 450(I)/2001, dated June 18, 2001; and
(v) mineral oil imported by a manufacturer or formulator of pesticides which is exempt from
customs-duties under the customs Notification No. S.R.O. 857(I)/2008, dated the 16th August,
2008.
(vi) the Federal Government;
(vii) a Provincial Government;
(vii) a Local Government;
(ix) a foreign company and its associations whose majority share capital is held by a foreign
government;
(x) a person who imports plant and machinery for execution of a contract with the Federal
Government or a provincial government or a local government and produces a certificate from
that government;
(xi) companies importing high speed diesel oil, light diesel oil, high octane blending component or
kerosene oil, crude oil for refining and chemical used in refining thereof in respect of such
imports; and
(xii) Petroleum (E&P) companies covered under the Customs and Sales Tax Notification No.
S.R.O.678 (I)/2004, dated the 7th August, 2004, except motor vehicles imported by such
companies.
(xiii) Goods produced or manufactured and exported from Pakistan which are subsequently
imported in Pakistan within one year of their exportation, provided conditions of section 22 of
the Customs Act, 1969 (IV of 1969) are complied with;
(xiv) plant and machinery imported for setting up of a bagasse/biomass based cogeneration power
project qualifying for exemption under clause (132C) of Part-I of this Schedule.;
(xv) persons authorized under Export Facilitation Scheme 2021 notified by the Board with such
scope, conditions, limitation, restrictions and specification of goods.;
(xvi) motor vehicles upto 1000cc in CBU condition;
(xvii) Printed books excluding brochures, leaflets and similar printed matter, whether or not in single
sheets.(PCT code 49.01);
(xviii) Newspapers, journals and periodicals, whether or not illustrated or containing advertising
material (PCT code 49.02); and