The 2[Commissioner] of customs or any other appropriate officer shall, for the purpose of making a collection of tax under section 53 of the Ordinance, in the case of any importer of goods, including those under the Wage Earners Scheme, collect an amount calculated at the rate of 3[3%] of the value of the imported goods:

4 [Provided that this rule shall not apply in the case of import of goods specified below:-
(1) capital machinery enjoying concessionery rate of import duty
(2)   such   car   or   jeep   imported   by   such   person   as   has   been   specified   in
S.R.O. No. 122-L/87/1124/customs, dt.24-5-1988];
(3)    cotton, not carded or combed and cotton, carded or combed;  (H.S. Heading  52.01,
52.03);
(4)   triple super phosphates, DAP fertilizer, MOP fertilizer and NPK fertilizer ammonium
        sulfate, potassium sulfate, magnesium sulfate and solubor (Boron).]

(5) parent stock one day old live chick (H.S. Code 01.05)]
(6) double decker bus run by compressed natural gas (CNG) or any bus having a capacity
         of forty or more seats run by compressed natural gas (CNG) (H.S. Code 87.82)]
(7)   pet chips (H.S. Code 3907.60)]
5 [(8) Cellular (mobile/fixed wireless) telephone set (H.S. Code 8525.20.23)]
(9) newspaper, journals and periodicals, whether of not illustrated or containing
advertising material (Heading 49.02 of FIRST SCHEDULE of customs Act, 1969)
6[(10) lubricating oil (H.S. Code 2710.19.21);]
7[(11) ) lentils; Other    (H.S. Code 0713.40.20);]
(12)  crude soyabean oil (H.S. Code 1507.10.10);
(13)  crude palm oil (H.S. Code 1511.10.00);
(14)  refined soyabean oil (H.S. Code 1507.90.10 and H.S. \ Code 1507 .90.90);
(15)  refined sunflower oil (H.S. Code 1512.19.00);
(16) refined corn oil (H.S. Code 1515.29.00);
(17) rice (H.S. Code 1006.20.00, 1006.30.00 and 1006.40.00);
(18) live pure-bred breeding bovine animals (H.S. Code 0102.10.00);
(19) live bovine animals, other than pure-bred breeding (H.S. Co~e 0102.90.00);
(20) fowls of the species gallus domestic (parent stock one day chick) (H.S. Code 0105.11.10);
(21) live turkeys weighing <=185g, (parent stock of one :
day chick) (H.S. Code 0105..12.10);
(22) live ducks, geese, guinea fowls <=185g (parent stock of one day chick) (H.S. Code 0105.19.10);
(23) live trout (sa1mo trutta, Onc'Ync'Mykiss, Clarki, Ag' Ab'Ta, Gi1ae, Apach.) pona (H.S. Code
0301.91.10);
(24) live eels pona (H.S. Code 0301.92.10); (25) live carp pona (H.S. Code 0301.93.10);
(26) other live fish (exc1. trout, eels & carps) pona (H.S. Code 0301.99.10);
(27) 1ivepona of rock lobster and other sea craw fish (H.S. Code 0306.21.11);
(28) live pona of lobster (H.S. Code 0306.22.11);
(29) live pona of shrimps and prawns (H.S. Code 0306.23.11);
(30) live pona of crabs (H.S. Code 0306.24.11);
(31) live pona of crustaceans cons., nes (H.S. Code 0306.29.11);
(32) glands including pituitary glands (H.S. Code 0510.00.10);
(33) bovine semen (H.S. Code 0511.10.00);
(34) products of fish, crus., monus., other aquatic, invet
dead anim.  Of  chapt. 3 (H.S. Code 0511.91.00);
(35) animal products, nes; dead animals of chapter 1,unfit for human consun. (H.S. Code 0511.99.00);
(36) dormant bulbs, tubers... rhizomes (H.S. Code 0601.10.00);
(37) bulbs, tubers... rhizomes in growth or flower; chicory plants and roots (H.S. Code 0601.20.00);
(38) unrooted cuttings and slips of plants (H.S. Code 0602.10.00);
(39) trees, shrubs, bushes, grafted or not, of kind bearing edible fruit or nuts (H.S. Code 0602.20.00); , !~;
(40) rhododendrons and azaleas, grafted or not (H.S. Code: .;7: 0602.30.00),
(41) roses, grafted or not (H.S. Code 0602.40.00);
1[(42) seed potatoes,wrapped/canned upto 2.5kg   (H.S. Code 0701.10.11);] [(43) seed potatoes, others (H.S. Code 0701.10.12);]
[(44) Durum wheat; wrapped/canned upto 2.5kg   (H.S. Code 1001.10.10); [(45) Durum wheat ; others   (H.S. Code 1001.10.20);]
[(46) Wheat; wrapped/canned upto 2.5kg (H.S. Code 1001.90.11); ] [(47) Wheat ;other   (H.S. Code 1001.90.12);]
[(48) Maize seeds; wrapped/canned upto 2.5kg   (H.S. Code 1005.10.10);]
[(49) Maize seeds; others (H.S. Code 1005.10.20);]
(50) sugar beet seed (H.S. Code 1209.10.00);
(51) lucerne (alfalfa) seed, of a kind used for sowing (H.S. Code 1209.21.00);
(53) fescue seed, of a kind used for sowing (H.S. Code 1209.23.00);
(54) kentucky blue grass seed, of a kind used for sowing (H.S. Code 1209.24.00);
(55) rye grass seed, of a kind used for sowing (H.S. Code 1209.25.00);
(56) timothy grass seed, of a kind used for sowing (H.S. Code 1209.26.00);
(57) other seeds of forage plants, of a kind used for sowing nes (H.S. Code 1209.29.00);
(58) seeds of herbaceous plants cultivated principally fo their flowers (H.S. Code 1209.30.00);
(59) vegetable seed of a kind used for sowing (H.S. Cod 1209.91.00);
(60) other seeds, fruit and spores, of a kind used fc sowing, nes (H.S. Code 1209.99.00);
(61) other including refined palm oil (H.S. Coc 1511.90.90);
1[(62) flours, meals & pellets, of meat unfit for human consumption; greaves wrapped/Canned upto 2.5kg (H.S. Code 2301.10.10);]
[(63) flours, meals & pellets, of meat unfit for human consumption: greaves; other (H.S. Code 2301.10.20)]
(64) flours, meals and pellets of fish, etc, unfit for hum consumption (H.S. Code 2301.20.00);
(65) brans, sharps and other residues of maize (com) (H Code 2302.10.00);
(66) brans, sharps and other residues of rice (H.S. Cc 2302.20.00);
(67) brans, sharps and other residues of wheat (H.S. Code, 2302.30.00);
(68) brans, sharps & oth. residues of oth. cereals except maize, rice & wheat (H.S. Code 2302.40.00);
(69) brans, sharps and other residues of leguminous plants   (H.S. Code 2302.50.00);
(70) residues of starch manufacture and similar residues   (H.S. Code 2303.10.00);
(71) beet (pulp, bagasse and other waste of sugar manufacture (H.S. Code 2303.20.00);
(72) brewing or distilling dregs and waste (H.S. Code 2303.30.00);
(73) oil-cake and other solid residues, of soyabean oil (H.S. Code 2304.00.00);
(74) oil-cake and other solid residues, of ground-nut oil (H.S. Code 2305.00.00);
(75) oil-cake and other solid residues of cotton seeds (H.S.
Code 2306.10.00);
(76) oil-cake and other solid residues of linseed (H.S. Code' 2306.20.00);
(77) oil-cake and other solid residues of sunflower seeds (H.S. Code 2306.30.00);
(78) oil-cake & other solid residues of rape or colza seeds of low erucic acid R/C (H.S. Code 2306.41.00);
(79) oil-cake & other solid residues of rape or colza seeds, other (H.S. Code 2306.49.00);
(80) oil-cake and other solid residues of coconut or copra (H.S. Code 2306.50.00);
(81) oil-cake and other solid residues of palm nuts or kernels (H.S. Code 2306.60.00);
(82) oil-cake and other solid residues of maize (corn) germ   (H.S. Code 2306.70.00);
(83) oil-cake and other solid residues, of other vegetable fats and oils (H.S. Code 2306.90.00);
(84) vegetable materials & veg. waste, veg. residues & by- products, ..animal feeding.. (H.S. Code 2308.00.00);
(85) other preparations of a kind used in animal feeding, nes (H.S. Code 2309.90.00);
(86) chemical contraceptine preparations based on hormones (H.S. Code 3006.60.10);
(87) based on spermicides (H.S. Code 3006.60.20);
(88) chemical contraceptine preparation based on spermicides (H.S. Code 3006.60.90);
(89) animal or vegetable fertilizers (H.S. Code 3101.00.00); (90) urea, whether or not in aqueous solution (H.S. Code
3102.10.00);
(91) double salts and mixtures of ammonium sulphate and ammonium nitrate (H.S. Code 3102.29.00);
(92) ammonium nitrate, whether or not in aqueous solution (H.S. Code 3102.30.00);
(93) mixtures of ammonium nitrate with inorganic non   fertilizing substances (H.S. Code 3102.40.00);
(94) sodium nitrate (H.S. Code 3102.50.00);
(95) double salts and mixtures of calcium nitrate and ammonium nitrate (H.S. Code 3102.60.00);
(96) calcium cyanamide (H.S. Code 3102.70.00);
(97) mixtures of urea and ammonium nitrate in aqueous or   ammoniacal solution (H.S. Code 3102.80.00);
(98) mineral or chemical fertilizers, nitrogenous including mixtures, nes (H.S. Code 3102.90.00);
(99) triple superphosphates (H.S. Code 3103.10.20); (100) basic slag (H.S. Code 3103.20.00);
(100) basic slag (H.S. Code 3103.20.00);
( 101) other mineral or chemical fertilizers, phosphatic, nes (H.S. Code 3103.90.00);
(102) carnallite, sylvite and other crude natural potassium salts (H.S. Code 3104.10.00); (103) potassium chloride (H.S. Code 3104.20.00);
(104) fertilizers... in packages of a gross weight =<10kg (H.S. Code 3105.10.00);
(105) mineral or chemical fertilizers with nitrogen, phosphorus and potassium (H.S. Code 3105.20.00);
(106) other mineral or chemical fertilizers with nitrogen and phosphorus, nes (H.S. Code 3105.59.00);
(107) mineral or chemical fertilizers with phosphorus and potassium, nes (H.S. Code 3105.60.00);
(108) other fertilizers, nes (H.S. Code 3105.90.00);
1[(109) sensitising emulsions (toner cartridge for computer printer) (H.S. Code 3707.10.10);
(110) chemical preparation for photo use (toner cartridge for computer printer) (H.S. Code 3707.90.10);
(111) polyethylene terephthalate, in primary forms (H.S. Code 3907.60.00);
(112) raw skins of sheep or lambs, with wool on (H.S. Code 4102.10.00);
(113) raw pickled skins of sheep or lambs, without wool, not tanned (H.S. Code 4102.21.00);
(114) raw skins of sheep or lambs, without wool, not pickled, not tanned (H.S. Code 4102.29.00);
(115) raw hides and skins of goats or kids, fresh or preserved, not tanned (H.S. Code 4103.10.00);
(116) raw hides and skins of reptiles, fresh or preserved, not tanned (H.S. code 4103.20.00);
(117) other raw hides and skins, fresh or preserved, not tanned, nes (H.S. Code 4103.90.00);
(118) syn. staple fibres, of nylon or oth. polyamides, not carded, combed/processed (H.S. Code 5503.10.00);
(119) synthetic staple fibres, of polyesters, not carded, combed or processed (H.S. Code 5503.20.00);
(120) acrylic or modacry1ic synth. staple fibres, not carded, combed or processed (H.S. Code 5503.30.00);
(121) synthetic staple fibres,of polypropy1ene,not carded,combed or processed (H.S. Code 5503.40.00);
(122) syn.stap1e fibres,not carded, combed or processed (exl.nyl/ po1est./ acry/ pp) (H.S. Code 5503.90.00);
(123) artificial staple fibres,of viscose rayon,not carded, combed or processed (H.S. Code 5504.10.00);
(124) artificial staple fibres, (exc1. viscose), not carded, combed or processed (H.S. Code 5504.90.00);
(125) waste of synthetic fibre, (incl. noi1s, yam waste and .gametted stock) (H.S. Code 5505.10.00);
(126) waste of artificial fibre, (incl. noils, yam waste and gametted stock) (H.S. Code 5505.20.00);
(127) synt. staple fibres, of nylon or other po1yamides, carded, combed or processed (H.S. Code 5506.10.00);
(128) synthetic staple fibres, of polyesters, carded, combed or processed (H.S. Code 5506.20.00); (129) acrylic or modacrylic synthetic staple fibres, carded, combed or processed (H.S. Code
5506.30.00);
(130) syn. staple fibres, nes, carded, combed or processed (ex1. nyl./po1ester/acry) (H.S. Code 5506.90.00);
(131) artificial staple fibres, carded, combed or processed for spinning (H.S. Code 5507.00.00); (132) analogue or hybrid automatic data processing machines (H.S. Code 8471.10.00);
(133) portable digital adp machines, wt<=10 kg,comp.at least cpu,keyboard & display (H.S. Code 8471.30.00);
(134) non-portable adp machines, comprising at least cpu & i/o unit in same housing (H.S. Code 8471.41.00);
(135) non-portable adp machines, nes, presented in the form of systems (H.S. Code 8471.49.00); (136) digital processing M/Cs (exc.847141&49)
comp.<=2units storage/ input/output (H.S. Code 8471.50.00);
(137) adp input/output units whether/not containg.   storage units in same housing (H.S. Code 8471.60.00);
(138) automatic data processing machine storage units (H.S. Code 8471.70.00);
(139) other units of automatic data processing machines nes (H.S. Code 8471.80.00);
(140) zone readers (H.S. Code 8471.90.10); I
( 141) magnetic/optical readers; machines. for, transcribing data onto datamedia, nes (H.S. Code 8471.90.90);
(142) parts and accessories of the machines of 84.71 (H.S. I Code 8473.30.00); (143) photovoltic generator <=750 W (H.S. Code 8501.31.10);
(144) photovoltic generators of   an. output >750 W but <=75
kw (H.S. Code 8501.32.I.O)
(145) photovoltic generators of an output >75 Kw but <=375 Kw (H.S. Code 8501.33.10); (146) photovoltic generators of art output >375 Kw (H.S. Code 8501.34.10);
(147) photovoltic generators of an output <=75 Kva (H.S. Code 8501.61.10);
(148) photovoltic generators of an output =>75 Kva but <=375 Kva (H.S. Code 8501.62.10);
(149) photovoltic generators of an output >=375 Kva but <=750 Kva (H.S. Code 8501.63.10);
(150) photovoltic generators of an output >=750 Kva (H.S. Code 8501.64.10);
(151) discs for laser reading systm. for reprdcng. phenomena... computer disk packs (H.S. Code
8524.31.20);
(152) computer disk packs (H.S. Code 8524.39.40);
(153) recrd. magnetic tapes for reproducing phenomena oth.than...for computers (H.S. Code 8524.40.10);
(154) recorded magnetic tapes for sound etc,<=4mm wide for computers (B.S. Code 8524.51.40); (155) rcrd. mag. tapes for sound etc,>4mm but <=6.5mm wide for computers (H.S. Code
8524.52,40);
(156) rec. magnetic tapes of sound etc > 6.5mm wide for computers (H.S. Code 8524.53.40); (157)recorded media for reproducing phenomena other
than..computer disc packs (H.S. Code 8524.91.20);
(158) recorded media for reproducing sound or image computer disc packs (H.S. Code 8524.99.40);
(159) built-up double decker bus, using cng as fuel (H.S. Code 8702.90.11);
(160) other instruments and appliances: angiographic.
cathetere wire, guidy cathetere wire, sheath, baloons, stents. (H.S. Code 9018.90.40); (161) ribbons (computer printers ribbons) (II.S. Code 9612.10.10);
(162) specially designed for the use of the blind (H.S. Code 9101.19.10);
(163) specially designed for the use of the blind (H.S. Code 9101.29.10); (164) specially designed for the use of the blind (H.S. Code 9101.91.10); (165) specially designed for the use of the blind (H.S. Code 9101.99.10); (166) specially designed for the use of the blind (H.S. Code 9102.11.10); (167) specially designed for the use of the blind (H.S. Code 9102.19.10); (168) specially designed for the use of the blind (H.S. Code 9102.21.10); (169) specially designed for the use of the blind (H.S. Code 9102.29.10); (170) specially designed for the use of the blind (H.S. Code 9102.91.10); (171) specially designed for the use of the blind (H.S. Code 9102.99.10); (172) other (H.S. Code 9021.29.00);
(173) artificial joints (H.S. Code 9021.31.00); (174) other (H.S. Code 9021.39.00); (175) invalid chair (H.S. Code 8713.10.00)];
1[(176) Ferrous products obtained by direct reduction of iron and ----forms (Heading No. 7203); (177) Meltable Scrap (H.S. Heading Code 72,04.10.20, 72,04.22.20, 72,04.29.20, 72,04.30.20, 72,04.41.00, 72,04.49.20 IS 72,04.49.10);
(178) Re-ro11able scrap (H.S. Heading Code 72,04.10.10, 72,04.29.10,72,04.30.10 IS 72,04.49.10);
(179) Bellet (H.S. Heading code 72.07)
(180) M. S. Rod (H.S. Heading Code 72,13, 72.14, 72.15);
(181) Vessels and other floating structure for breaking up (H.S. Heading Code 89.08 Gi   title No:
89.08.00.10 IS 89.08.00.90);]
2[(182)Granules and powers, of pig iron, spiegeleisen, iron or steel (Heading No. 72.05);

(183) Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03) (Heading No. 72.06)
(184) Angles shapes and sections of iron or non-alloy steel (Heading No. 72.16);
3[(185) Soya beans, whether or not broken ; (Excluding wrapped/Canned upto 2.5 kg)(H.S Heading Code 1201.00.20); ]
(186) Linseed, whether or not broken ; (Excluding wrapped/Canned upto 2.5 kg) (H.S Heading Code 1204.00.20);]
(187) Other oil seeds and oleaginous fruits, whether or not broken (Excluding wrapped/Canned upto 2.5kg) (H.S Heading Code 1207.40.20);]
1   [(188)Petroleum oils and oils obtained from bituminous minerals, crude (H.S code 2709.00.00);
(189) Motor spirit of H.B.O.C Type (H.S code 2710.11.11);
(190) Other motor spirits, including aviation spirit (H.S code 2710.11.19); (191) Spirit type jet fuel (H.S code 2710.11.20);
(192) White spirit (H.S code 2710.11.31);
(193) Naphtha (H.S code 2710.11.32);
(194) Other (H.S code 2710.11.39);
(195) J.P. 1 kerosene type jet fuels (H.S code 2710.11.41); (196) J.P. 4 kerosene type jet fuels (H.S code 2710.11.42); (197) Other kerosene type jet fuels (H.S code 2710.11.43); (198) Other kerosene (H.S code 2710.11.49);
(199) Other medium oils and preparations (H.S code 2710.11.50); (200) Light diesel oils (H.S code 2710.11.61);
(201) High speed diesel oils (H.S code 2710.11.62); (202) Other (H.S code 2710.11.69); (203) Furnace oil (H.S code 2710.19.11); (204) Other (H.S code 2710.19.12);
2   [(205) Kidney dialysis machines / Haemodialyser (Artificial Kidney) (H.S code 9018.90.20);”]
(206) Baby incubator (H.S code 9018.90.30) ; 3[;
(207) Aircraft (H.S code 8802.20.00);
(208) Aircraft (H.S code 8802.30.00);
(209) Aircraft (H.S code 8802.40.00);
(210) Aircraft Engine (H.S code 8407.10.00);
(211) Aircraft Parts(Heading 88.03) (All H.S codes) 4[;
(212) Unworked or simply sawn, cleaved or bruted (H.S code 7102.21.00) 5[; (213) Iron oxides and hydroxides (H.S code 2821.10.00)] 6[;
(214) Sugar (H.S code 1701.11.00);
(215) Sugar (H.S code 1701.12.00);
(216) Sugar (H.S code 1701.91.00);
(217) Sugar (H.S code 1701.99.00);
(218) Iron ore (H.S code 2601.11.00);
(219) Iron ore (H.S code 2601.12.00);
(220) Iron ore (H.S code 2601.20.00);
(221) Petroleum Bitumin (H.S code 2713.20.00);
(222) Magnesium Sulphates (H.S code 2833.21.00);
(223) Zinc Sulphates (H.S code 2833.26.00);
(224) Disodium Tetraborate (H.S code 2840.19.00);
(225) Pulp of wood or of other fibrous cellulosic materials; recovered (waste & scrap) paper or paperboard (Chapter 47, All H.S codes);
(226) Cotton Waste (H.S code 5202.99.10) 1[;
(227) Onions (Excl. Wrapped/canned upto 2.5 kg) (H.S code 0703.10.12);
(228) Garlic (Excl. Wrapped/canned upto 2.5 kg) (H.S code 0703.20.20);
(229) Peas (Pisum sativum) (Excl. Wrapped/canned upto 2.5 kg) (H.S code 0713.10.20); (230) Chickpeas (garbanzos) (Excl. Wrapped/canned upto 2.5 kg) (H.S code 0713.20.20); (231) Dried chilies (H.S code 0904.20.10);
(232) Ginger (Excl. Wrapped/canned upto 2.5 kg) (H.S code 0910.10.20);
(233) Turmeric (curcuma) (Excl. Wrapped/canned upto 2.5 kg) (H.S code 0910.30.20); (234) Petroleum bitumen in Drum (H.S code 2713.20.10);
(235) Petroleum bitumen in Bulk (H.S code 2713.20.90);
(236) Synthetic filament tow (acrylic or mod acrylic) imported by (VAT registered Synthetic staple fibre manufacturer (H.S code 55.01.30.10);
(237) Spares & equipments mentioned in poultry S.R.O]
2[Provided further that this rule shall not apply in the case of import of the following goods from Bhutan:-
(1)        Seed potatoes (H.S code 0701.10.11, 0701.10.12);
(2)        Mushrooms (H.S code 0709.51.10, 0709.51.20);
(3)        Asparagus (H.S code 0709.20.10, 0709.20.20);
(4)        Orange (H.S code 0805.10.10, 0805.10.20);
(5)        Apples (H.S code 0808.10.10, 0808.10.20);
(6)        Dried Chilies (H.S code 0904.20.10);
(7)        Cardamom (H.S code 0908.30.10, 0908.30.20);
(8)        Ginger (H.S code 0910.10.10, 0910.10.20);
(9)        Gum Resin (H.S code 1301.90.90);
(10)      Fruit Juice (Tinned or bottled) except pine apple Juice or Tomato Juice (H.S code 2009.11.00, 2009.19.00, 2009.29.00, 2009.39.00, 2009.69.00, 2009.79.00, 2009.80.00, 2009.90.00);
(11)      Salt, All H.S codes under Heading No. (25.14.68.30, 96.10);
(12)      Boulders (H.S code 2517.10.00);
(13)      Dolomite (H.S code 2518.10.00, 2518.20.00, 2518.30.00);
(14)      Gypsum (H.S code 2520.10.00);
(15)      Limestone (H.S code 2521.00.00);
(16)      Coal (H.S code 2701.11.00, 2701.12.00, 2701.19.00);
(17)      Wood and Timber, All H.S codes under Heading No. (44.03);
(18)      Timber Products (Except Tea Chest), All H.S codes under Heading No.
(44.04, 44.05, 44.07, 44.09, 44.31);
Provided further that where the Board is satisfied that an importer is not likely to have any taxable income during any period or the income is otherwise exempted from payment of income tax under any provision of the Ordinance, it may, on application by such importer, exempt such person from payment of tax for the period during which income of such importer is not likely to be assessable or is exempted from payment or tax..

xplanation.- In this rule, the words "value of the imported goods" shall mean the value of the imported goods as determined in accordance with the provisions of section 25 of the Customs Act. 1969 (IV of 1969)].