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17A. Collection of tax from importers

¹[17A. Collection of tax from importers.

For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any import of goods at the following rate:

five percent (5%) on the value of the imported goods in case of import of goods excluding the goods mentioned in clause (b) and clause (c);

b.two percent (2%) on the value of the imported goods in the case of import of goods specified in the Table-1 below:

Table-1

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

(1)	(2)	(3)	(4)

1.	27.09	2709.00.00	Petroleum oils and oils obtained
1.	27.09	2709.00.00	from bituminous minerals, crude
			from bituminous minerals, crude

2.	27.10	2710.12.11	Motor spirit of H.B.O.C Type

3.	27.10	2710.12.19	Other motor spirits, including
3.	27.10	2710.12.19	aviation spirit
			aviation spirit

4.	27.10	2710.12.20	Spirit type jet fuel

5.	27.10	2710.12.31	White spirit

6.	27.10	2710.12.32	Naphtha

7.	27.10	2710.12.39	Other

8.	27.10	2710.12.41	J.P.1 kerosene type jet fuels

9.	27.10	2710.12.42	J.P.4 kerosene type jet fuels

10.	27.10	2710.12.43	Other kerosene type jet fuels

11.	27.10	2710.12.49	Other kerosene

12.	27.10	2710.12.50	Other medium oils and
12.	27.10	2710.12.50	preparations
			preparations

13.	27.10	2710.12.61	Light diesel oils

14.	27.10	2710.12.62	High speed diesel oils

15.	27.10	2710.12.69	Other

16.	27.10	2710.19.11	Furnace oil

17.	27.10	2710.19.19	Other

18.	27.11	2711.12.00	Propane

19.	27.11	2711.13.00	Butanes

20.	27.13	2713.20.10	Petroleum bitumen-In Drum

21.	27.13	2713.20.90	Petroleum bitumen-Other

22.	41.02	4102.10.00	Raw skins of sheep or lambs-With
22.	41.02	4102.10.00	wool on
			wool on

23.	41.02	4102.21.00	Raw skins of sheep or lambs-
23.	41.02	4102.21.00	Without wool on: Pickled
			Without wool on: Pickled

24.	41.02	4102.29.00	Raw skins of sheep or lambs-
24.	41.02	4102.29.00	Without wool on: Other
			Without wool on: Other

25.	41.03	4103.20.00	Other raw hides and skins-Of
25.	41.03	4103.20.00	reptiles
			reptiles

26.	41.03	4103.90.00	Other raw hides and skins-Other

			Bars and rods, hot-rolled, in
27.	72.13	All H.S Code	irregularly wound coils, of iron or
			non-alloy steel

			Other bars and rods of iron or
			non-alloy steel, not further
28.	72.14	All H.S Code	worked than forged, hot-rolled,
28.	72.14	All H.S Code	hot-drawn or hot-extruded, but
			including those twisted after
			rolling

29.	72.15	All H.S Code	Other bars and rods of iron or
29.	72.15	All H.S Code	non-alloy steel

30.	72.16	All H.S Code	Angles, shapes and sections of
30.	72.16	All H.S Code	iron or non-alloy steel

31.	85.17	8517.12.10	Cellular (Mobile/fixed wireless)
31.	85.17	8517.12.10	telephone set;
			telephone set;

taka eight hundred per ton in the case of import of goods specified in the Table-2 below:

Table-2

Heading

H.S. Code

Description

No.

(1)

(2)

(3)

(4)

Ferrous products obtained by

direct reduction of iron ore and

other spongy ferrous products, in

72.03

All H.S Code

lumps, pellets or similar forms;

iron having a minimum purity by

weight of 99.94%, in lumps,

pellets or similar forms.

Ferrous waste and scrap;

72.04

All H.S Code

remelting scrap ingots of iron or

steel.

Iron and non-alloy steel in ingots

72.06

7206.10.00

or other primary forms (excluding

iron of heading 72.03)-Ingots

72.07

All H.S code

Semi-finished products of iron or

non-alloy steel

89.08

8908.00.00

Vessels and other floating

structures for breaking up:

Provided that the collection of tax under this rule shall not apply in the case of import of goods specified in the Table-3 below:

Table-3

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

(1)	(2)	(3)	(4)

			Live bovine animals.
1.	01.02	0102.21.00	Cattle: Pure-bred breeding
			animals

2.	01.02	0102.29.00	Live bovine animals.
2.	01.02	0102.29.00	Cattle: Other
			Cattle: Other

			Live bovine animals.
3.	01.02	0102.31.00	Buffalo: Pure-bred breeding
			animals

4.	01.02	0102.39.00	Live bovine animals.
4.	01.02	0102.39.00	Buffalo: Other
			Buffalo: Other

			Live bovine animals
5.	01.02	0102.90.10	Other: Pure-bred breeding
			animals

6.	01.02	0102.90.90	Live bovine animals
6.	01.02	0102.90.90	Other: Other
			Other: Other

			Live poultry
			Weighing not more than 185 g:
7.	01.05	0105.11.10	Fowls of the species Gallus
			domesticus:
			Parent stock of one day chick

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

			Live poultry
8.	01.05	0105.12.10	Weighing not more than 185 g:
8.	01.05	0105.12.10	Turkeys:
			Turkeys:
			Parent stock of one day chick

			Live poultry
9.	01.05	0105.13.10	Weighing not more than 185 g:
9.	01.05	0105.13.10	Ducks: Parent stock of one day
			Ducks: Parent stock of one day
			chick

			Live poultry
10.	01.05	0105.14.10	Weighing not more than 185 g:
10.	01.05	0105.14.10	Geese: Parent stock of one day
			Geese: Parent stock of one day
			chick

			Live poultry
11.	01.05	0105.15.10	Weighing not more than 185 g:
11.	01.05	0105.15.10	Guinea fowls: Parent stock of one
			Guinea fowls: Parent stock of one
			day chick

			Live fish.
			Trout (Salmo trutta,
			Oncorhynchus mykiss,
12.	03.01	0301.91.10	Oncorhynchus clarki,
			Oncorhynchus aguabonita,
			Oncorhynchus gilae,
			Oncorhynchus apache and
			Oncorhynchus chrysogaster)-Fry

13.	03.01	0301.92.10	Live fish.
13.	03.01	0301.92.10	-Eels (Anguilla spp.)-Fry
			-Eels (Anguilla spp.)-Fry

			Live fish.
			Carp (Cyprinus spp., Carassius
			spp., Ctenopharyngodon idellus,
14.	03.01	0301.93.10	Hypophthalmichthys spp.,
			Cirrhinus spp., Mylopharyngodon
			piceus, Catla catla, Labeo spp.,
			Osteochilus hasselti, Leptobarbus
			hoeveni, Megalobrama spp.)-Fry

15.	03.01	0301.99.10	Live fish.
15.	03.01	0301.99.10	-Other: Fry
			-Other: Fry




Sl.	Heading	H.S. Code		Description
No.	Heading	H.S. Code		Description

			Crustaceans
			-Live, fresh or chilled
16.	03.06	0306.31.10	Rock lobster and other sea
			crawfish (Palinurus spp.,
			Panulirus spp., Jasus spp.): Fry

			Crustaceans
17.	03.06	0306.32.10	-Live, fresh or chilled
			Lobsters (Homarus spp.): Fry

			Crustaceans
18.	03.06	0306.33.10	-Live, fresh or chilled :
			Crabs: Fry

			Crustaceans
			-Live, fresh or chilled
19.	03.06	0306.35.10	Cold-water shrimps and prawns
			(Pandalus spp., Crangon
			crangon): Fry (New created)

			Crustaceans
20.	03.06	0306.36.10	-Live, fresh or chilled
			Other shrimps and prawns: Fry

			Crustaceans
			-Live, fresh or chilled
21.	03.06	0306.39.10	Other, including flours, meals and
			pellets of crustaceans, fit for
			human consumption: Fry

22.	05.10	0510.00.10	Glands including pituitary glands

			Animal	products not elsewhere
			specified	or included;	dead
23.	05.11	All H.S code	animals of Chapter 1 or 3 of
23.	05.11	All H.S code	FIRST SCHEDULE of Customs
			Act, 1969, unfit for human
			consumption.

			Bulbs, tubers, tuberous roots,
24.	06.01	0601.10.00	corms, crowns and rhizomes,
			dormant

			Bulbs, tubers, tuberous roots,
25.	06.01	0601.20.00	corms, crowns and rhizomes, in
25.	06.01	0601.20.00	growth or in flower; chicory
			growth or in flower; chicory
			plants and roots

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

26.	06.02	0602.10.00	Unrooted cuttings and slips

			Trees, shrubs and bushes, grafted
27.	06.02	0602.20.00	or not, of kinds which bear edible
			fruit or nuts
28.	06.02	0602.30.00	Rhododendrons and azaleas,
28.	06.02	0602.30.00	grafted or not
			grafted or not

29.	06.02	0602.40.00	Roses, grafted or not

			Potatoes, fresh or chilled.
30.	07.01	0701.10.10	Seed: Wrapped/canned upto 2.5
			kg

31.	07.01	0701.10.90	Potatoes, fresh or chilled.
			Seed: Other

32.	07.03	0703.10.19	Onions: Other

33.	07.03	0703.20.90	Garlic: Other

34.	07.13	0713.10.90	Peas (Pisum sativum): Other

35.	07.13	0713.20.90	Chickpeas (garbanzos): Other

36.	07.13	0713.40.90	Lentils: Other

37.	09.04	0904.21.10	Fruits of the genus Capsicum or
			of the genus Pimenta, dried or
			neither crushed or ground:
			Wrapped/canned upto 2.5 kg

38.	09.04	0904.21.90	Fruits of the genus Capsicum or
			of the genus Pimenta,
			dried or neither crushed or
			ground: Other

39.	09.10	0910.11.90	Ginger
39.	09.10	0910.11.90	Neither Crushed or ground: Other
			Neither Crushed or ground: Other

40.	09.10	0910.30.90	Turmeric (curcuma): Other

			Durum wheat
41.	10.01	1001.11.10	Seed: Wrapped/canned upto 2.5
			kg

42.	10.01	1001.11.90	Durum wheat
42.	10.01	1001.11.90	Seed: Other
			Seed: Other

			Durum wheat
43.	10.01	1001.19.10	Other: Wrapped/canned upto 2.5
			kg

44.	10.01	1001.19.90	Durum wheat
44.	10.01	1001.19.90	Other: Other
			Other: Other




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

			Maize (corn).
45.	10.05	1005.10.10	Seed: Wrapped/canned upto 2.5
			kg

46.	10.05	1005.10.90	Maize (corn).
46.	10.05	1005.10.90	Seed: Other
			Seed: Other

47.	10.06	1006.20.00	Husked (brown) rice

			Semi-milled or wholly-milled
48.	10.06	1006.30.10	rice, whether or not polished or
			glazed: Fortified rice kernels

			Semi-milled or wholly-milled
49.	10.06	1006.30.90	rice, whether or not polished or
			glazed: Other

50.	10.06	1006.40.00	Broken rice

			Soya beans, whether or not
51.	12.01	1201.10.90	broken.
			Seed: Other

			Soya beans, whether or not
52.	12.01	1201.90.90	broken.
			Other: Other

53.	12.04	1204.00.90	Linseed, whether or not broken
53.	12.04	1204.00.90	Other
			Other

54.	12.05	1205.10.90	Low erucic acid rape or colza
54.	12.05	1205.10.90	seeds: Other
			seeds: Other

			Sunflower seeds, whether or not
55.	12.06	1206.00.90	broken
			Other

56.	12.07	1207.40.90	Sesamum seeds: Other

57.	12.07	1207.50.90	Mustard seeds: Other

58.	12.09	1209.10.00	Sugar beet seeds

59.	12.09	1209.21.00	Seeds of forage plants: Lucerne
59.	12.09	1209.21.00	(alfalfa) seeds
			(alfalfa) seeds

60.	12.09	1209.23.00	Seeds of forage plants: Fescue
60.	12.09	1209.23.00	seeds
			seeds

			Seeds of forage plants: Kentucky
61.	12.09	1209.24.00	blue grass (poa pratensis L.)
			seeds

			Seeds of forage plants: Rye grass
62.	12.09	1209.25.00	(Lolium multiflorum Lam.,Lolium
			perenne L.) seeds

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

63.	12.09	1209.29.00	Seeds of forage plants: Other

			Seeds of herbaceous plants
64.	12.09	1209.30.00	cultivated principally for their
			flowers
			Seeds, fruit and spores, of a kind
65.	12.09	1209.91.00	used for sowing.
			Other: Vegetable seeds

			Seeds, fruit and spores, of a kind
66.	12.09	1209.99.00	used for sowing.
			Other: Other

			Soya-bean oil and its fractions,
			whether or not refined, but not
67.	15.07	1507.10.00	chemically modified.
			Crude oil, whether or not
			degummed

			Soya-bean oil and its fractions,
68.	15.07	1507.90.10	whether or not refined, but not
68.	15.07	1507.90.10	chemically modified.
			chemically modified.
			Other: Refined

			Soya-bean oil and its fractions,
69.	15.07	1507.90.90	whether or not refined, but not
69.	15.07	1507.90.90	chemically modified.
			chemically modified.
			Other: Other

			Crude oil: Imported by VAT
70.	15.11	1511.10.10	registered edible oil refinery
			industries

71.	15.11	1511.10.90	Crude oil: Other

72.	15.11	1511.90.90	Other including refined palm oil

73.	15.12	1512.19.00	Sunflower-seed or safflower oil
73.	15.12	1512.19.00	and fraction thereof: Other
			and fraction thereof: Other

74.	15.15	1515.29.00	Maize (corn) oil and its fractions:
74.	15.15	1515.29.00	Other
			Other

			Raw sugar not containing added
75.	17.01	1701.12.00	flavouring or colouring matter:
			Beet sugar

			Cane sugar specified in
76.	17.01	1701.13.00	Subheading Note 2 to Chapter 17
76.	17.01	1701.13.00	of FIRST SCHEDULE of
			of FIRST SCHEDULE of
			Customs Act, 1969




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

			Raw sugar not containing added
77.	17.01	1701.14.00	flavouring or colouring matter:
			Other cane sugar

			Cane or beet sugar and
			chemically pure sucrose, in solid
78.	17.01	1701.91.00	form.
			Other: Containing added
			flavouring or colouring matter

			Cane or beet sugar and
79.	17.01	1701.99.00	chemically pure sucrose, in solid
79.	17.01	1701.99.00	form.
			form.
			Other: Other

			Flours, meals and pellets, of meat
80.	23.01	2301.10.10	or meat offal; greaves:
			Wrapped/canned upto 2.5 kg

81.	23.01	2301.10.90	Flours, meals and pellets, of meat
81.	23.01	2301.10.90	or meat offal; greaves: Other
			or meat offal; greaves: Other

			Flours, meals and pellets, of fish
82.	23.01	2301.20.10	or of crustaceans, molluscs or
82.	23.01	2301.20.10	other aquatic invertebrates:
			other aquatic invertebrates:
			Wrapped/canned upto 2.5 kg

			Flours, meals and pellets, of fish
83.	23.01	2301.20.90	or of crustaceans, molluscs or
			other aquatic invertebrates: Other

			Bran, sharps and other residues,
			whether or not in the form of
84.	23.02	2302.10.00	pellets, derived from the sifting,
84.	23.02	2302.10.00	milling or other working of
			milling or other working of
			cereals or of leguminous plants.
			Of maize (corn)

			Bran, sharps and other residues,
			whether or not in the form of
85.	23.02	2302.30.00	pellets, derived from the sifting,
85.	23.02	2302.30.00	milling or other working of
			milling or other working of
			cereals or of leguminous plants.
			Of wheat

			Bran, sharps and other residues,
			whether or not in the form of
86.	23.02	2302.40.10	pellets, derived from the sifting,
86.	23.02	2302.40.10	milling or other working of
			milling or other working of
			cereals or of leguminous plants.
			Of other cereals: Rice	bran

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

			Bran, sharps and other residues,
			whether or not in the form of
87.	23.02	2302.40.90	pellets, derived from the sifting,
87.	23.02	2302.40.90	milling or other working of
			milling or other working of
			cereals or of leguminous plants.
			Of other cereals: Other

			Bran, sharps and other residues,
			whether or not in the form of
88.	23.02	2302.50.00	pellets, derived from the sifting,
88.	23.02	2302.50.00	milling or other working of
			milling or other working of
			cereals or of leguminous plants.
			Of leguminous plants

89.	23.03	2303.10.00	Residues of starch manufacture
89.	23.03	2303.10.00	and similar residues
			and similar residues

90.	23.03	2303.20.00	Beet-pulp, bagasse and other
90.	23.03	2303.20.00	waste of sugar manufacture
			waste of sugar manufacture

91.	23.03	2303.30.00	Brewing or distilling dregs and
91.	23.03	2303.30.00	waste
			waste

			Oil-cake and other solid residues
92.	23.04	2304.00.00	whether or not ground or in the
92.	23.04	2304.00.00	form of pellets, resulting from the
			form of pellets, resulting from the
			extraction of soya-bean oil

			Oil-cake and other solid residues,
93.	23.05	2305.00.00	whether or not ground or in the
93.	23.05	2305.00.00	form of pellets, resulting from the
			form of pellets, resulting from the
			extraction of ground-nut oil

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
94.	23.06	2306.10.00	extraction of vegetable fats or
94.	23.06	2306.10.00	oils, other than those of heading
			oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969 Of cotton seeds

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
95.	23.06	2306.20.00	extraction of vegetable fats or
95.	23.06	2306.20.00	oils, other than those of heading
			oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969 Of linseed




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
			extraction of vegetable fats or
96.	23.06	2306.30.00	oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969
			Of sunflower seeds

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
			extraction of vegetable fats or
97.	23.06	2306.41.00	oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969 Of rape or colza seeds: Of
			low erucic acid rape or colza

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
			extraction of vegetable fats or
98.	23.06	2306.49.00	oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969 Of rape or colza seeds:
			Other

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
99.	23.06	2306.50.00	extraction of vegetable fats or
99.	23.06	2306.50.00	oils, other than those of heading
			oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969 Of coconut or copra

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
100			extraction of vegetable fats or
100	23.06	2306.60.00	oils, other than those of heading
.	23.06	2306.60.00	oils, other than those of heading
.			23.04 or 23.05 of FIRST
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969
			Of palm nuts or kernels

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

			Oil-cake and other solid residues,
			whether or not ground or in the
			form of pellets, resulting from the
			extraction of vegetable fats or
101.	23.06	2306.90.00	oils, other than those of heading
			23.04 or 23.05 of FIRST
			SCHEDULE of Customs Act,
			1969
			Other

			Vegetable materials and vegetable
			waste, vegetable residues and by-
102.	23.08	2308.00.00	products, whether or not in the
102.	23.08	2308.00.00	form of pellets, of a kind used in
			form of pellets, of a kind used in
			animal feeding, not elsewhere
			specified or included.

			Vitamin or mineral or amino acid
103.	23.09	2309.90.11	or combination of both (feed
			grade)

			Vitamin premix or mineral or
104.	23.09	2309.90.12	amino acid premix or
			combination of both (feed grade)

105.	23.09	2309.90.13	Probiotics or Prebiotics or
105.	23.09	2309.90.13	combination of both (feed grade)
			combination of both (feed grade)

106.	23.09	2309.90.14	Essential oil or combination of
106.	23.09	2309.90.14	essential oils (feed grade)
			essential oils (feed grade)

107.	23.09	2309.90.19	Other

			Preparations of a kind used in
108.	23.09	2309.90.90	animal feeding.
			Other: Other

			Iron ores and concentrates, other
109.	26.01	2601.11.00	than roasted iron pyrites: Non-
			agglomerated

			Iron ores and concentrates, other
110.	26.01	2601.12.00	than roasted iron pyrites:
			Agglomerated

			Iron ores and concentrates, other
111.	26.01	2601.20.00	than roasted iron pyrites: Roasted
			iron pyrite




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

112.	28.21	2821.10.00	Iron oxides and hydroxides

113.	28.33	2833.21.00	Other sulphates: Of magnesium

114.	28.33	2833.29.10	Zinc sulphate

115.	28.4	2840.19.00	Disodium tetraborate (refined
115.	28.4	2840.19.00	borax): Other
			borax): Other

			Chemical contraceptive
116.	30.06	3006.60.00	preparations based on	hormones
116.	30.06	3006.60.00	on other products of heading
			on other products of heading
			29.37 or on spermicides:

			Animal or vegetable fertilisers,
			whether or not mixed together or
117.	31.01	3101.00.00	chemically treated; fertilisers
117.	31.01	3101.00.00	produced by the mixing or
			produced by the mixing or
			chemical treatment of animal or
			vegetable products.

118.	31.02	3102.10.00	Urea, whether or not in aqueous
118.	31.02	3102.10.00	solution
			solution

			Ammonium sulphate; double salts
119.	31.02	3102.29.00	and mixtures of ammonium
119.	31.02	3102.29.00	sulphate and ammonium nitrate:
			sulphate and ammonium nitrate:
			Other

120.	31.02	3102.30.00	Ammonium nitrate, whether or
120.	31.02	3102.30.00	not in aqueous solution
			not in aqueous solution

			Mixtures of ammonium nitrate
121.	31.02	3102.40.00	with calcium carbonate or other
121.	31.02	3102.40.00	inorganic non-fertilising
			inorganic non-fertilising
			substances

122.	31.02	3102.50.00	Sodium nitrate

			Double salts and mixtures of
123.	31.02	3102.60.00	calcium nitrate and ammonium
			nitrate

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

			Mixtures of urea and ammonium
124.	31.02	3102.80.00	nitrate in aqueous or ammoniacal
			solution

			Other including mixtures not
125.	31.02	3102.90.00	specified in the foregoing sub-
			headings

			Superphosphates: Containing by
126.	31.03	3103.11.10	weight 35 % or more of
126.	31.03	3103.11.10	diphosphorus pentaoxide (P2O5):
			diphosphorus pentaoxide (P2O5):
			Triple superphosphates

			Mineral or chemical fertilisers,
127.	31.03	3103.90.00	phosphatic.
			-Other

128.	31.04	3104.20.00	Potassium chloride

			Goods of Chapter 31 of FIRST
			SCHEDULE of Customs Act,
129.	31.05	3105.10.00	1969 in tablets or similar forms
			or in packages of a gross weight
			not exceeding 10 kg

			Mineral or chemical fertilisers
130.	31.05	3105.20.00	containing the three fertilising
130.	31.05	3105.20.00	elements nitrogen, phosphorus
			elements nitrogen, phosphorus
			and potassium

			Other mineral or chemical
131.	31.05	3105.59.00	fertilisers containing the two
131.	31.05	3105.59.00	fertilising elements nitrogen and
			fertilising elements nitrogen and
			phosphorus: Other

			Mineral or chemical fertilisers
132.	31.05	3105.60.00	containing the two fertilising
132.	31.05	3105.60.00	elements phosphorus and
			elements phosphorus and
			potassium

133.	31.05	3105.90.00	Other

			Poly(ethylene terephthalate) :
			Having a viscosity number of 78
134.	39.07	3907.61.10	ml/g or higher-Imported by VAT
			registered textile yarn
			manufacturer




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

			Poly(ethylene terephthalate) :
135.	39.07	3907.61.90	Having a viscosity number of 78
			ml/g or higher-Other

			Poly(ethylene terephthalate) :
136.	39.07	3907.69.10	Other-Imported by VAT
136.	39.07	3907.69.10	registered textile yarn
			registered textile yarn
			manufacturer

137.	39.07	3907.69.90	Poly(ethylene terephthalate) :
137.	39.07	3907.69.90	Other-Other
			Other-Other

	Chapter 47		Pulp of wood or of other fibrous
	of FIRST		cellulosic material;
138.	SCHEDLE	All H.S code	recovered (waste and scrap) paper
	of Customs		or paperboard
	Act, 1969

			Newspapers, journals and
139.	49.02	All H.S code	periodicals, whether or not
139.	49.02	All H.S code	illustrated or containing
			advertising material.

140.	52.01	5201.00.00	Cotton, not carded or combed

141.	52.02	5202.99.10	Cotton waste

142.	52.02	5202.99.90	Other

143.	52.03	5203.00.00	Cotton, carded or combed

			Acrylic or modacrylic: Imported
144.	55.01	5501.30.10	by VAT registered synthetic
			staple fibre manufacturer

			Synthetic staple fibres, not
			carded, combed or otherwise
145.	55.03	5503.11.00	processed for spinning.
			Of nylon or other polyamides: Of
			aramids

			Synthetic staple fibres, not
			carded, combed or otherwise
146.	55.03	5503.19.00	processed for spinning.
			Of nylon or other polyamides:
			Other

147.	55.03	5503.20.00	Of polyesters

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

148.	55.03	5503.30.00	Acrylic or modacrylic

149.	55.03	5503.40.00	Of polypropylene

			Synthetic staple fibres, not
150.	55.03	5503.90.00	carded, combed or otherwise
150.	55.03	5503.90.00	processed for spinning.
			processed for spinning.
			Other

			Artificial staple fibres, not carded,
151.	55.04	All H.S code	combed or otherwise processed
			for spinning.

152.	55.05	All H.S code	Waste (including noils, yarn
			waste and garneted stock) of man-
			made fibres.

153.	55.06	5506.10.00	Of nylon or other polyamides

154.	55.06	5506.20.00	Of polyesters

155.	55.06	5506.30.00	Acrylic or modacrylic

156.	55.06	5506.90.00	Other

			Artificial staple fibres, carded,
157.	55.07	5507.00.00	combed or otherwise processed
			for spinning.

158.	71.02	7102.21.00	Unworked or simply sawn,
158.	71.02	7102.21.00	cleaved or bruted
			cleaved or bruted

159.	72.05	All H.S code	Granules and powders, of pig
159.	72.05	All H.S code	iron, spiegeleisen, iron or steel.

160.	84.07	8407.10.00	Aircraft Engine

161.	84.07	8407.90.90	Other

162.	84.08	8408.90.90	Other

163.	84.21	8421.29.20	Haemodialyser (Artificial
163.	84.21	8421.29.20	Kidney)
			Kidney)

164.	84.43	8443.32.10	Computer printer

165.	84.43	8443.99.10	Toner cartridge/Inkjet cartridge
165.	84.43	8443.99.10	for Computer Printer
			for Computer Printer

166.	84.43	8443.99.20	Other parts for Computer Printer




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

167.	84.7	8470.50.00	Cash registers

			Automatic data processing
			machines and units thereof;
			magnetic or optical readers,
168.	84.71	All H.S code	machines for transcribing	data on
168.	84.71	All H.S code	to data media in coded form and
			machines for processing such
			data, not elsewhere specified or
			included

			Parts and accessories of the
169.	84.73	8473.30.00	machines of heading No.84.71 of
169.	84.73	8473.30.00	FIRST SCHEDULE of Customs
			FIRST SCHEDULE of Customs
			Act, 1969

170.	85.17	8517.61.00	Base stations

171.	85.17	8517.62.10	Transmitting and receiving
171.	85.17	8517.62.10	apparatus
			apparatus

172.	85.17	8517.62.20	Telephonic or telegraphic
172.	85.17	8517.62.20	switching apparatus
			switching apparatus

173.	85.17	8517.62.30	Modem; Ethernet interface card;
173.	85.17	8517.62.30	network switch; hub; router
			network switch; hub; router

174.	85.23	8523.29.12	Operating systems; development
174.	85.23	8523.29.12	tools
			tools

175.	85.23	8523.29.90	Other

176.	85.23	8523.49.21	Operating systems; development
176.	85.23	8523.49.21	tools
			tools

177.	85.23	8523.49.29	Other computer software

178.	85.23	8523.49.90	Other

179.	85.23	8523.51.10	Flash memory card or similar
179.	85.23	8523.51.10	media
			media

180.	85.23	8523.59.10	Proximity Cards and tags

181.	85.25	8525.50.90	Transmission apparatus: Other

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

			Transmission apparatus
182.	85.25	8525.60.90	incorporating reception apparatus:
			Other

			Cathode-ray tube monitors: -
			Capable of directly connecting to
183.	85.28	8528.42.00	and designed for use with an
			automatic data processing
			machine of heading 84.71

184.	85.28	8528.52.10	Computer monitor size not
184.	85.28	8528.52.10	exceeding 22 inch
			exceeding 22 inch

185.	85.44	8544.70.00	Optical fibre cables

186.	87.02	8702.90.11	Built-up, Double Decker bus:
186.	87.02	8702.90.11	Using CNG/LPG/LNG as fuel
			Using CNG/LPG/LNG as fuel
187.	87.13	8713.10.00	Carriages for disabled persons-
187.	87.13	8713.10.00	Not mechanically propelled
			Not mechanically propelled

			Aeroplanes and other aircraft, of
188.	88.02	8802.20.00	an unladen weight not exceeding
			2,000 kg

			Aeroplanes and other aircraft, of
189.	88.02	8802.30.00	an unladen weight exceeding
189.	88.02	8802.30.00	2,000 kg but not exceeding
			2,000 kg but not exceeding
			15,000 kg

			Aeroplanes and other aircraft, of
190.	88.02	8802.40.00	an unladen weight exceeding
			15,000 kg

			Parts of goods of heading 88.01
191.	88.03	All H.S code	or 88.02 of FIRST SCHEDULE
			of Customs Act, 1969

192.	90.18	9018.90.20	Hemo dialysis machine/Baby
192.	90.18	9018.90.20	incubator/Baby warmer
			incubator/Baby warmer

			Angiographic catheter, guide
193.	90.18	9018.90.30	catheter, guide wire, introducer
193.	90.18	9018.90.30	sheath, PTCA dilatation
			sheath, PTCA dilatation
			chatherter, balloons, stents

194.	90.21	9021.29.00	Artificial teeth and dental fittings:
194.	90.21	9021.29.00	Other
			Other

195.	90.21	9021.31.00	Other artificial parts of the body:
195.	90.21	9021.31.00	Artificial joints
			Artificial joints

196.	90.21	9021.39.00	Other artificial parts of the body:
196.	90.21	9021.39.00	Other
			Other




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description
No.

197.	90.21	9021.40.00	Hearing aids, excluding parts and
			accessories

198.	91.01	9101.19.10	Specially designed for the use of
198.	91.01	9101.19.10	the blind
			the blind
199.	91.01	9101.29.10	Specially designed for the use of
			the blind

200.	91.01	9101.91.10	Specially designed for the use of
			the blind

201.	91.01	9101.99.10	Specially designed for the use of
			the blind

202.	91.02	9102.11.10	Specially designed for the use of
			the blind

203.	91.02	9102.19.10	Specially designed for the use of
			the blind

204.	91.02	9102.21.10	Specially designed for the use of
			the blind

205.	91.02	9102.29.10	Specially designed for the use of
			the blind

206.	91.02	9102.91.10	Specially designed for the use of
			the blind

207.	91.02	9102.99.10	Specially designed for the use of
			the blind

208.	96.12	9612.10.10	Ribbons: Computer printer
			ribbons

			Double decker bus run by
			compressed natural gas (CNG) or
209.	--	--	any bus having a capacity of forty
209.	--	--	or more seats run by compressed
			or more seats run by compressed
			natural gas (CNG) (H.S. Heading
			87.02)

			Capital machinery enjoying-
210.	--	--	(i) concessionary rate of import
210.	--	--	duty; or
			duty; or
			(ii) exemption from import duty

			Triple super phosphates, DAP
			fertilizer, MOP fertilizer and NPK
211.	--	--	fertilizer, ammonium sulfate,
			potassium sulfate, magnesium
			sulfate and solubor (boron)

212.	--	--	Spares & equipments mentioned
212.	--	--	in poultry S.R.O:
			in poultry S.R.O:

Provided further that the collection of tax under this rule shall not apply in the case of import from Bhutan of the following goods specified in the Table-4 below:—

Table-4

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

(1)	(2)	(3)	(4)

		All H. S.	Cabbages, cauliflowers, kohlrabi,
1.	07.04	All H. S.	kale and similar edible brassicas,
1.	07.04	Code	kale and similar edible brassicas,
		Code	fresh or chilled.
			fresh or chilled.

2.	07.08	All H. S.	Leguminous vegetables, shelled or
2.	07.08	Code	unshelled, fresh or chilled.
		Code	unshelled, fresh or chilled.

3.	07.09	All H. S.	Other vegetables, fresh or chilled.
3.	07.09	Code	Other vegetables, fresh or chilled.
		Code

4.	08.05	0805.10.10	Oranges: Wrapped/canned upto 2.5
4.	08.05	0805.10.10	kg
			kg

5.	08.05	0805.10.90	Oranges: Other

6.	08.08	All H. S.	Apples, pears and quinces, fresh.
6.	08.08	Code	Apples, pears and quinces, fresh.
		Code

			Fruits of the genus Capsicum or of
7.	09.04	0904.21.10	the genus Pimenta,:
7.	09.04	0904.21.10	dried or neither crushed or ground:
			dried or neither crushed or ground:
			Wrapped/canned upto 2.5 kg

			Fruits of the genus Capsicum or of
8.	09.04	0904.21.90	the genus Pimenta,:
8.	09.04	0904.21.90	dried or neither crushed or ground:
			dried or neither crushed or ground:
			Other

			Cardamoms:
9.	09.08	0908.31.10	Neither Crushed or ground:
			Wrapped/canned upto 2.5 kg

10.	09.08	0908.31.90	Cardamoms:
10.	09.08	0908.31.90	Neither Crushed or ground: Other
			Neither Crushed or ground: Other

			Cardamoms:
11.	09.08	0908.32.10	Crushed or ground:
			Wrapped/canned upto 2.5 kg

12.	09.08	0908.32.90	Cardamoms :
12.	09.08	0908.32.90	Crushed or ground: other
			Crushed or ground: other

			Ginger:
13.	09.10	0910.11.10	Neither Crushed or ground:
			Wrapped/canned upto 2.5 kg

14.	09.10	0910.11.90	Ginger:
14.	09.10	0910.11.90	Neither Crushed or ground: Other
			Neither Crushed or ground: Other




Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

(1)	(2)	(3)		(4)

			Ginger:
15.	09.10	0910.12.10	Crushed or ground:
			Wrapped/canned upto 2.5 kg

16.	09.10	0910.12.90	Ginger:
16.	09.10	0910.12.90	Crushed or ground: Other
			Crushed or ground: Other

17.	13.01	1301.90.00	Other

			Fruit juices (including grape must)
		All H. S.	and vegetable juices, unfermented
18.	20.09	All H. S.	not containing added spirit,
18.	20.09	Code	not containing added spirit,
		Code	whether or not containing added
			whether or not containing added
			sugar or other sweetening matter.

19.	25.16	2516.90.10	Boulder stone

20.	25.18	2518.10.00	Dolomite, not calcined or sintered

21.	25.18	2518.20.00	Calcined or sintered dolomite

22.	25.18	2518.30.00	Dolomite ramming mix

23.	25.20	2520.10.10	Gypsum; anhydrite: Gypsum,
23.	25.20	2520.10.10	imported as fertilizer
			imported as fertilizer

24.	25.20	2520.10.90	Gypsum; anhydrite: Other

			Imported by VAT registered lime
25.	25.21	2521.00.10	or cement or calcium carbonate
			manufacturers

26.	25.21	2521.00.90	Other

			Calcium carbonate: Imported by
27.	28.36	2836.50.10	VAT registered calcium carbonate
			filler manufacturers

28.	28.36	2836.50.90	Calcium carbonate: Other

		All H.S	Wood in the rough, whether or not
29.	44.03	All H.S	stripped of bark or sapwood, or
29.	44.03	code	stripped of bark or sapwood, or
		code	roughly squared.
			roughly squared.

			Hoopwood; split poles; piles,
			pickets and stakes of wood,
			pointed but not sawn lengthwise;
		All H.S	wooden sticks, roughly trimmed
30.	44.04	All H.S	but not turned, bent or otherwise
30.	44.04	code	but not turned, bent or otherwise
		code	worked, suitable for the
			worked, suitable for the
			manufacture of walking-sticks,
			umbrellas, tool	handles or the like;
			chip wood and the like.

Sl.	Heading	H.S. Code	Description
No.	Heading	H.S. Code	Description

(1)	(2)	(3)	(4)

Sl	Heading	H.S. Code	Description
no.	Heading	H.S. Code	Description

31.	44.05	All H.S	Wood wool; wood flour.
31.	44.05	code	Wood wool; wood flour.
		code

32.	72.02	7202.21.00	Ferro-silicon: Containing by
32.	72.02	7202.21.00	weight more than 55% of silicon
			weight more than 55% of silicon

33.	72.07	7207.19.00	Other:

Provided further that where the importer or the income from import, which is subject to tax at source under section 53, is exempted from tax or is subject to a reduced tax rate in an income year, the Board may on an application made by the importer in this behalf gives a certificate in writing that for the said income year no tax shall be collected under this rule or tax collected under this rule shall be at a proportionately reduced rate, as the case may be.

Explanation.— 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 (Act No. IV of 1969).”;

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¹Subs.by এস,আর, ও নং ২৫৭-আইন/আয়কর/২০১৭,তাং ০১/০৮/২০১৭

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17A. Collection of tax from importers

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