Imposition of 1% additional duty on import all items

Vide SRO 1178(I)/2015 dated 30.11.2015 all imports are subject to 1% additional duty w.e.f. 01.12.2015. However, additional duty shall not be charged on the following:

1. Import of seed and spours of heading 0904.1130, 0904.2120, 1006.1010, 1209.0000
2. Items of Chapter 31 of the Pakistan Customs Tariff
3. Plant and machinery used in manufacture of goods classifiable under chapter 84 and 85 the Pakistan Customs Tariff
4. Imports under heading 85.17 and 8529.1090
5. Imports under Chapter 99
6. Imports under Fifth Schedule excluding serial No. 7 to 15 of Table to Part III of the Schedule
7. Imports under sub-chapters 3 and 7 of Chapter XII and XV of Customs Rules, 2001
8. Imports under the Baggage Rules, 2006
9. Imports under Small and Medium Enterprises and Export Oriented Unit Rules, 2008
10. Imports under SRO 577(I)/2005 dated 06.06.2005, SRO 565(I)/2006 dated 05.06.2006, SRO 693(I)/2006 dated 01.07.2006, SRO   482(I)/2009 and SRO 492(I)/2009 both dated 13.06.2009, and SRO 568(I)/2014 dated 26.06.2014

A copy of the Notification can be accessed here:

http://akhtarali.com/federal-board-of-revenue/