Deduction / Payment of Tax Chapter- 23
- In case of persons importing
finished pharmaceutical products
that are not manufactured
otherwise in Pakistan, as certified
by the Drug Regulatory
Authority of Pakistan
importing plastic raw material
falling under PCT Heading 39.01
to 39.12 by industrial
undertaking for its own use4% 8%9%
4.5%6.^ Ship breakers on import of ships^ 4.50%^ 9%^ Nil
do do
7. Industrial undertakings not
covered under S. Nos. 1 to 5
5.50% 11 %Nil- Companies not covered under S.
Nos. 1 to 7
5.50% 11 %Nil do do- Persons not covered under S.
Nos. 1 to 8
proviso
On Import of Mobile Phones by any
Person (individual, AOP, Company6%
12 %NilC&F Value of
Mobile Phone
(in USD ($) ) Tax (in Rs)- Up to 30 Rs. 70
2.Exceeding 30
& up to 100 Rs. 100
3.Exceeding 100 &
up to 200 Rs. 930
4.Exceeding 200 &
up to 350 Rs. 970
5.Exceeding 350 &
up to 500 Rs. 5,000
6.Exceeding 50
Rs. 11,5 00
Persons not
appearing in the
Active Taxpayers’ List :
The applicable tax rate
is to be
increased by 100%
(Rule-1 of Tenth
Schedule to the