APPENDIX TABLES Pakistan WT/TPR/S/193 
 Page 119 
 
 
Table AI.1 
Contingent government liabilities, 2003/07 
(PRs billion) 
 2003/04 2004/05 2005/06a 2006/07b 
A.  Explicit liabilitiesc (cash outflows from federal budget) 
GCP, RECP, Trading Corporation of Pakistan (TCP), and CEC (government 
guaranteed) 4.70 3.76 4.08 2.64  
Saindak Metal Ltd (government  guaranteed) 1.68 1.50 1.18 1.24  
Government bonds for Saindak Me tal Ltd liability 0 2.16 1.74 1.74  
Government bonds for HEC, PODB;  and the Utility Stores Corporation’s (USC) 
liability 0 0.15 0.29 0.30  
Pakistan Steel Mills (governme nt guaranteed) 0.35 0.25 0.42 0.42  
Re-payment of the USC's bank loans  0.30 0 0 0  
Pakistan International Airlines (PIA) (interest on government guaranteed term 
finance certificates and restructured loans) 1.44 1.43 1.15 0.73  
FFC Jordan (government guaranteed) 1.05 1.02 1.01 0.98  
SOPREST (government guaranteed) 0.08 0.13 0.08 0.08  
Pakistan Engineering Company (government guaranteed) 0.18 0.16 0.12 ..  
Peoples Steel Mills (government  guaranteed)  0.05 0.02 0.04 0.85  
Pakistan Railways ((government guaranteed  debt servicing) 3.25 3.24 3.18 2.58  
National Construction Ltd 0.10 0 0 ..  
CEC/TCP liability 0 0.58 0 ..  
Repayment of loans agains t HEC’s liabilities 0 0.62 0 ..  
Water and Power Development Authority (WAPDA) Sukuk bonds 0 0 8.00 7.0  
System of improvement of Karachi Electric Supply Corporation (KESC) 
(government guaranteed) 0 0 3.00 3.0  
NBP loan to WAPDA .. .. .. 7.0 
Total 13.18 15.02 24.29 28.56 
B.  Implicit contingent liabilitiesd 
WAPDA’s subsidy 15.6 26.56 33.21 18.46  
WAPDA’s non-recovery of loans 21.0 21.61 6.40 6.15  
WAPDA’s new loans 2.60 3.60 3.60 38.02  
KESC’s equity (an injection of fresh equity) 0 9.20 0.39 0.77  
FESC’s subsidy against an adjustment of additional surcharge against GST 1.5 2.20 2.66 2.72  
KESC’s subsidy (cash shortfall) 9.60 6.48 9.00 ..  
USC  0.20 0.04 0.64 0.47  
Subsidy to commodity operations 5.68 1.90 9.86 0.13  
Pakistan Railways (other operati onal shortfalls) 3.01 3.95 2.00 3.85  
PIA (fleet renewal) 3.50 .. .. ..  
Government’s equity in Pakistan Textile City Co. 0 0.25 0 ..  
Subsidy to TCP on import of sugar 0 0 0 0.35  
Subsidy for sale of phospha tic fertilizer .. 0 0 0.46 
Subsidy to TCP on import of urea .. 0 0 2.96 
Total 62.69 75.79 67.76 74.34  
Overall total 75.87 90.81 92.05 102.90  
Percentage of GDP 1.35 1.40 1.21 1.18  
.. Not available. 
a Provisional. 
b Projection. c Hidden subsidies resulting from the Government’s legal ob ligations to make a payment if a specific event occurs. 
d Hidden subsidies not officially recognized until failure occu rs, such that the amount of government outlay is uncertain. 
Source: Ministry of Finance (2006 and 2007), Economic Survey 2005-06,  pp. 252-253, 2006-07 , pp. 258-259.  WT/TPR/S/193 Trade Policy Review 
Page 120 
 
 
Table AIII.1  
Main duty and tariff exemptions and concessions, March 2007 
Activity Type of concession Entry into 
force Expiry date 
A.  Concessions on imports of machinery  and equipment not manufactured locally    
Specified plant, machinery, equipment, and apparatus, 
including capital goods Tariff and sales tax exempt, and tariff 
concession of 5%  06.06.2006 Open ended 
Plant and machinery if imported by specified hi-tech 
industries, engineering/capital goods/chemicals agri-based and other industries and value-added or export 
industries Tariff exemption and, in case of 
engineering/capital goods/chemicals agri-based and other industries, 
concession of 10%   17.06.2000 Open ended 
EM-2 contractors (M/s Cegelec of France and M/s 
Marubeni of Japan) working on Chashma Hydro Power 
Project Tariff concession of 5% 18.06.1998 Open ended  
Machinery or spares thereof, imported for setting up a 
manufacturing unit or for th e expansion, balancing, 
modernization, and replacement of existing units Tariff and sales tax exemption 12.06.1998 Open ended  
Cellular phones if imported by  the recognized cellular 
mobile companies Tariff concession of PRs 1,250 per 
hand-held cellular telephone (one 
battery and charger), and sales tax 
exemption 02.06.1998 18.06.2001 
Machinery, equipment, materials, specialized vehicles, 
accessories, spares, chemicals and consumables, if 
imported for the oil pipeline projects Tariff and sales tax exemption 04.04.1998 Open ended  
Machinery, equipment, conversion kits, and cylinders, if 
imported by CNG companies during the period 
1 November 1997 to 31 October 2002 Tariff and sales tax exemption 21.01.1998 Open ended  
Plant and machinery if imported by the services sector, 
social sector, or agricultural sector Tariff concession of 10%,  and sales 
tax exemption 17.01.1998 Open ended  
Import of machinery (not manufactured locally) by 
engineering units for export-related production Tariff exemption of up to 200% of the 
export value in the preceding fiscal 
year 07.08.1997 30.06.2000 
Machinery, equipment, and construction materials 
imported by WAPDA or its contractors for Ghazi Brotha 
Hydro Power Projects Tariff concession 2%  28.07.1997 Open ended  
Components, sub-assemblies, and assemblies to the 
extent of 10 percentage points compared with leviable rates on the finished goods to be produced by such 
imported components, sub-a ssemblies, and assemblies Tariff exemption 13.06.1997 Open ended 
Machinery, equipment, materials, specialized vehicles, 
accessories, spares, and chemicals (not manufacture 
locally), if imported by exploration and production companies including O.G.D.C. Tariff exemption 31.05.1997 Open ended 
Machinery, equipment, and construction material for 
imports under contracts C01 and C02 of Ghazi Brotha 
Project Tariff exemption 05.03.1997 Open ended  
Machinery, equipment, spares, chemicals imported by 
foreign mining companies Tariff concession of 5%, sales tax 
exemption, until commercial 
production;  and then tariff concession 
of 10% 09.05.1996 Open ended  
Machinery, equipment, chemicals etc. for Iran-Pak 
Refinery at Hub, Baluchistan Tariff and sales tax exemption 25.04.1996 Open ended  
Machinery and equipment for setting up or for balancing, 
modernization, and extension of power generation 
through oil, gas, coal, wind, and wave energy projects Tariff concession of 10% 01.07.1995 Open ended  
Machinery and equipment for transmission-system 
projects and grid stations Tariff concession of 10% 04.06.1995 Open ended  
Machinery and equipment for setting up hydro-power 
generation projects Tariff concession of 10% 30.05.1995 Open ended  
Table AIII.1 (cont'd) Pakistan WT/TPR/S/193 
 Page 121 
 
 
Activity Type of concession Entry into 
force Expiry date 
Specific machinery of sp ecified export-oriented 
industries Tariff concessions 09.06.1994 18.06.2001 
Machinery, equipment, materials etc. for projects of the 
petroleum sector Tariff concession of 10% 09.05.1994 Open ended 
Imports relating to power, gas, and energy projects 
(Rules 1994) Tariff deferment  15.01.1994 Open ended  
Machinery Tariff deferment  30.05.1991 Open ended  
B.  Concessions on imports of raw materials and components    
By designated or authorized persons (see Table AIII.2) Tariff exemption, or concessions of 
3%, 5%, 6.5%, 7%, 10%, 14% and 
15% depending on product 05.06.2006 Open ended 
Specified raw materials, sub-components, components, 
sub-assemblies, assemblies (not made locally) imported 
for self-use by manufacturer-cum-importer to 
manufacture specific products (see Table AIII.3) .. .. Open ended 
Raw materials, sub-components, components, and sub-
assemblies not made locally of automotive vehicles, automotive climate control equipment and automotive 
batteries meant for in-house use or supply to OEMs and auto assemblers or sale in the open market (see Table AIII.3) .. .. Open ended 
Components (including sub-components, components, 
sub-assemblies, and assemblies but excluding consumables), imported in an y kit form, for assembly or 
manufacture of vehicles falling under PCT Chapter 87 
(see Table AIII.3) .. .. Open ended 
Machinery, equipment, materials, specialized vehicles or 
vessels, picks-ups (4x4), helicopters, aircraft, accessories, spares, chemicals, and consumables (not 
made locally), imported by  exploration and Production 
(E&P) companies, their contractors, sub-contractors, and service companies Tariff concession 5% and sales tax 
exemption 07.08.2004 Open ended 
Machinery and equipment manufactured locally, 
imported other than by exploration and production 
companies Tariff concession of 5% .. .. 
Machinery, equipment, materials, specialized vehicles or 
vessels, picks-ups  (4x4), helicopters, aircraft, 
accessories, spares, chemicals, and consumables made 
locally, imported by the exploration and production (E&P) companies, their contractors, sub-contractors and service companies Tariff concession of 10% (except 15% 
on X-mas trees, well-head and integral parts and components thereof) and 
sales tax exemption on plant, 
machinery and equipment .. .. 
Machinery and equipment made locally, imported by 
other than exploration and production companies Tariff concession of 10% (except 15% 
on X-mas trees, well-head and integral 
parts and components thereof) and sales tax exemption on plant, machinery and equipment .. .. 
Raw materials and components not made locally, 
imported for use in the manufacture of goods specified 
above to be supplied to petroleum companies Tariff and sales tax exemption .. .. 
Table AIII.1 (cont'd) WT/TPR/S/193 Trade Policy Review 
Page 122 
 
 
Activity Type of concession Entry into 
force Expiry date 
Raw materials not made locally used to make goods by 
firms, excluding specified list of activities, commencing 
commercial operations in Special Industrial Zones up to end 2002, subject to minimum cost of plant of US$10 million and employing at least 100 staff Tariff concession margin of 25% 19.01.1995 Open ended 
Raw materials not made locally used to make goods 
(excluding specified list of activities) by firms 
commencing commercial operations in Special Industrial Zones no later than 30 June 1999 10-year tariff and sales tax exemption .. .. 
Raw materials and packing materials for manufacture of 
pharmaceutical products, drugs, and pharmaceutical 
active ingredients  Tariff concession of 10% 17.06.2000 Open ended  
Conditional exemption of import duties  of raw materials 
and components not made locally  Tariff exemption 12.06.1998 Open ended  
Goods imported by manufacturers-cum-exporters of 
gems and jewellery Tariff exemption 07.08.1997 18.06.2001 
Raw materials, components, machinery etc. for use in 
building/repairing ships, boats , etc. by Karachi Shipyard 
and Engineering Works  Tariff concession of 20% for local use 
and tariff exemption on exports  13.06.1996 Open ended  
Materials used to manufacture goods supplied to 
industrial units or proj ects entitled to concession Repayment of tariffs  14.06.1995 Open ended  
Raw material, sub-components, and components for 
manufacture of automotive vehicles and their 
components/sub-assemblies Tariff concessions 08.01.1996 Open ended  
Raw materials, sub-components, and components used to 
make special goods meant primarily for export or supply 
to industrial units entitled to import them at concessional rates Tariff and sales tax exemption 14.06.1995 Open ended 
Raw materials and components used to make machinery 
equipment, vehicles, intermediate goods, and capital 
goods to be supplied against international tenders Tariff exemption 03.07.1994 Open ended  
Materials, components, modules, and sub-assemblies for 
manufacturing electronic equipment and systems Tariff concessions and sales tax 
exemption 14.06.1995 Open ended  
Raw materials, sub-components, and components for 
making specified consumer durable goods Tariff concessions and sales tax 
exemption 09.06.1994 Open ended  
Raw materials, sub-components, and components of 
agricultural equipment and machinery Tariff concessions and sales tax 
exemption 09.06.1994 Open ended  
Raw materials and components for the manufacture of 
machinery, equipment, materials etc. for petroleum 
sector companies Tariff concession 10%  09.05.1994 Open ended  
Raw materials and components not made locally for 
manufacturing machinery, equipment etc., for electric 
power generation projects Tariff exemption 02.04.1994 Open ended  
Raw materials for making wires and cables, bolts, nuts 
and machine screws, tubing for transformers, wire rope, 
welding electrodes, aluminium rod, etc. Tariff concession 10% 11.06.1983 Open ended  
C.  Other    
Copper cathodes and aluminium ingots Tariff exemption 18.06.2006 17.01.2007 
Specified old and used automotive vehicles meant for 
transporting persons (PCT 87.03)  Exempt from so much of the tariff, 
sales tax, withholding tax and capital value tax in excess of specified 
cumulative amounts which depend on 
country of origin and engine capacity 06.06.2005 Open ended 
Wheat Tariff exemption 12.06.2004 Open ended 
Haemodialysis machines, etc. Tariff and sales tax exemption 28.11.1998 Open ended  
Ground-handling equipment Tariff exemption 08.09.1998 Open ended  
Ships for scrapping (Rules 1993) Ta riff deferment 31.03.1993 Open ended  
Goods for manufacture of leather made-ups Tariff concession 20% 26.12.1990 Open ended  
.. Not available. 
Source:  Compiled by WTO Secretariat, ba sed on various SROs, and WTO (2002).  Pakistan WT/TPR/S/193 
 Page 123 
 
 
Table AIII.2 
Tariff concessions and exemptions for de signated/authorized persons, March 2007 
(Per cent) 
Designated/ 
authorized 
person Product description Tariff
rate Import conditions 
General Live buffaloes, cows, camels, sheep and goats; pure breed breeding bulls 
and oxen;  halal meat of bovine animal s, sheep and goats, fresh, chilled or 
frozen; bovine semen; fish eggs; bulbs; other tubers, tuberous roots, etc; 
bulbs, tubers, tuberous roots, corms, cr owns and rhizomes, in growth or in 
flower, chicory plants and roots; unroo ted cuttings and slips; trees, shrubs 
and bushes, grafted or not, of kinds which bear edible fruits or nuts; 
Rhododendrons, azaleas and roses, graf ted or not; mushroom spawn seeds; 
other live plants; potatoes, tomatoes, onions, garlic, and pulses 0 Nil 
General  Fresh and dry fruits 5 Afghan origin and from 
Afghanistan  
General  Wheat flour 0 Certified by Ministry of 
Food, Agriculture and 
Livestock  
General  Edible seeds (soya beans; rape, co lza or other seeds; linseeds, sunflower, 
cotton, castor oil, sesame, mustard, safflower seeds and other oil seeds); 
seeds for sowing (mushroom spawn, potato, cauliflower, pea, coconut, pepper, red chilly, maize, grain sorghum, canary, linseeds, rape or colza, sunflower, cotton, castor oil, sesame , mustard, safflower, other oil seeds 
and soya bean, and seeds of anise, badian, fennel, coriander, cumin, 
caraway and juniper berries); seeds, fr uits and spores of a kind used for 
sowing (locust bean, sugar beet, Lucern e, clover, fescue, Kentucky blue 
grass, rye grass, Timothy grass and other seeds of forage plants); seeds of 
herbaceous plants cultivated principa lly for their flowers; and other 
vegetable seeds 0 Nil 
General Polyethylene terephthalate, tarn gr ade; polyamide -12, -11, -6, 6, 9, 10 or 
12; other polyamides in primary forms 3 Nil 
General  Wide range of fabrics and yarns 14 Nil 
General  Yarns of wool or fine animal hair; various woven fa brics and yarns 7 Nil 
General  Various synthetic fila ment tow and fibres 6.5 Nil 
General  Vitamins for poultry feed; lysine , choline and methionine;  zinc, copper, 
and ferrous sulphate;  soyabean meal;  fish feed; poultry feed preparation 
(coccidiostats);  cement clinkers;  Po rtland cement;  manganese, chromium 
and zirconium ores and concentrates;  bituminous and other coal;  natural 
gas, LNG, LPG, propane and butane;  petroleum coke;  other chlorates and 
perchlorates, bromates and perbromates,  iodates and periodates;  ethylene 
glycol;  esters of methacrylic acid,  malic acid;  acrylonitrile;  poultry 
vaccines; urea; wattle extract; basic dyes and preparations; glass frit; ink for ink jet engraver; spin finish oil; wax for wax jet engraver printing gum; 
tall oil, including un-refined; sex pheromone; PB Rope L and LTT; 
fungicides; prepared binders for foundry moulds or cores; pigment thickener; insulate tape; natural rubbe r latex; synthetic rubber; rawhides 
and various treated skins and leathe r; newsprint; printed paper labels; 
books, magazines, journals and newspa pers; brochures and similar printed 
matter; Holy Quran; yarn spun from silk waste, not for retail sale; raw, carded wool; raw cotton; elastomeri c yarn; fishing nets; knotted netting 
and other made up nets of man-made textile materials; fabrics of warp 
without weft assembled by means of  an adhesive; diamonds and rough 
gemstones; pig iron; ferrous products from direct reduction of iron ore;  
waste and scrap of cast iron, alloy steel, copper and aluminum;  other 
waste and scrap, etc;  other re-rollabl e or re-meltable scrap;  flat rolled 
products of stainless steel 6oomm or mo re wide; forgings of surgical and 
dental instruments; computers and related equipment; parts and accessories 
of machines of certain tariff headi ngs; digital Quran;  mobile phones; 
agricultural tractors; vessels and othe r floating structures for breaking up; 
and oxygenator with accessories 0 Nil 
Table AIII.2 (cont'd) WT/TPR/S/193 Trade Policy Review 
Page 124 
 
 
Designated/ 
authorized 
person Product description Tariff
rate Import conditions 
General  Insecticides and pesticides in re tail packing for agricultural use;  heat 
shrinkable sleeves and tubes; disinf ectants; bus and truck tyre tubes; 
various dimensioned flat rolled iron and steel products; containers for 
compressed or liquefied gases, of ir on or steel; copper rod; and vehicle 
tracking system  5 Nil 
General  Photopolymer/CTP plates  10 Not locally made 
General  Enzymes; photo emulsion; alginate; sewing thread hand stitch 0 Not locally made 
General  Knitting machine oil; sealed l ead-acid batteries used in telephone 
exchanges; energy saving lamps (expired end 2006 )  10 Nil 
General  Uncoated kraft paper and paperboard  in rolls or sheets;  other kraft paper 
and paperboard; sulphite wrapping pape r; corrugated paper and paperboard 
whether or not perforated, other kraft paper creped  5 Certified by Pakistan 
Horticulture Board 
General  Lead waste and scrap 0 Industrial use 
General  AC clutch motors  5 Industrial sewing machines 
General  Blankets; and fully dedicated CNG buses (CBU) 15 Nil 
General  Ambulances 30 Nil 
General  Chassis fitted with engines for th e motor vehicles of tariff headings 87.01 
to 87.05 50%a Nil 
General  Ships, other vessels (e.g. tugs, dr edgers, survey boats) and specialized craft 
or bare-boat chartered by Pakist an entity flying Pakistan flag 0% Until 2020, customs duties 
paid if used for demolition  
Dye industry recognized by 
Ministry of 
Industries Non-ionic surface-active agents 10 Nil 
Pakistan Steel 
Mills Iron ores and concentrates non-agglomerated 0 Nil 
Phosphatic 
fertilizer 
industry notified by 
Ministry of 
Industries Phosphoric acid 0 Nil 
M/s Pakistan 
PTA Ltd to 
make pure 
terephthalic acid until 
30/6/08 Paraxylene and acetic acid 0 Nil 
Blanket 
manufacturers Acrylic yarn of 32 to 40 metric count 5 Self-use 
Member of 
Pakistan Film 
Producers 
Association (PFPA)   Camera stands and mi crophones, and cinema speaker and sound systems 
and various other equipment and materials 5 Self-use, not to be -
sold/disposed of within 
5 years and duly certified by 
the PFPA Chairman   
Aluminum processing  Aluminum foil stock (sheet exceeding 0.2 mm) 0 Nil 
Commercial 
airlines Aircraft engines, airplanes,  and other aircraft 0 Nil 
Manufacturer or 
assembler of 
2//3 wheeled 
electric 
scooter/electric bicycle Electric motors, chargeable batteries, etc 5 Nil 
Table AIII.2 (cont'd) Pakistan WT/TPR/S/193 
 Page 125 
 
 
Designated/ 
authorized 
person Product description Tariff
rate Import conditions 
Construction 
firms Highway dump trucks of at least 320 HP  5 Construction use onlyb 
Construction 
firms Concrete-mixer lorries 5 Quota of 2,500 units 
allocated "first come first 
served", construction use 
onlyb 
Federal 
Government Defence stores, excluding those of the Nationa l Logistic Cell 0 Defence services use and 
not using foreign exchange 
of Defence Dept. 
Pharmaceutical firms  Various vegetable saps, extracts, gums, fats and oils, etc; plastibase; 
microcrystalline petroleum was, et c; sodium bicarbonate; d-glucitol 
(sorbitol); butyl phthalate; piper azine anhydrous; and various other 
chemicals and pharmaceutical raw materials 10 In-house use in specified  
drugs 
Pharmaceutical  firms Sodium chloride; liquid paraffin (pharm aceutical grade); and various other 
chemicals and pharmaceutical raw materials 5 In-house use in specified  
drugs 
Pharmaceutical 
firms Blood bag; potassium iodate; ose ltamivir; zanamivir; vaccines and 
injections; cancer drugs; certain kidney drugs; medicines for HIV/AIDS, 
thalassaemia and for cardiac uses 0 In-house use in specified 
drugs 
a Finished vehicle rate up to 50%. b Registration details to be given to cust oms within 3 months, sale/disposal only to construction firm with in ten years (subjec t to 
NOC from Customs). 
Source: Ministry of Finance, Economic Affairs, Statisti cs and Revenue, SRO No. 567/(I)/2006, 5 June 2006. WT/TPR/S/193 Trade Policy Review 
Page 126 
 
 
Table AIII.3 
End-use tariff exemptions/concessions, March 2007 
(Per cent)  
Product description/Specified end-use/user Exemption/
concession 
Specified raw materials, sub-components, etc. not made loca lly imported for self-use (i.e. by importers-cum- manufacturers) 
Manufacture of agarbatti, air conditionersa; deep freezers and chest coolersb; refrigerators and visicoolersc;  washing 
machinesd;  car air conditioners; electrostatic coating pow der; polyol compound component A; evaporators and 
condensers for air conditioners, deep fr eezers and refrigerators; ai r conditioning, chilling, humi dification and industrial 
refrigeration plantse;  alkyd resins; aluminum pre-sensitized printing plates; articles of stationery; artificial leather 
industry; audio and video casse ttes; audiotapes; boilers; bearings; bolts, nuts,  screws, concrete nails and blind rivets; 
cables and conductors; centrifugal and turbine pumps; cera mics; circuit breakers; CNG dispensers manufacturing 
industry; CNG kit; composite doors and windows; compos ite roll-formed windows and doors; computer monitors; 
cranes and derricks; defense stores machin ery and equipment for use by defence forcesf; diapers and sanitary napkins; 
diesel generating sets; digital radio system for access an d mobile network; disposable syringes, needles and IV 
cannula; dry battery cells; dyes stuff a nd chemicals; electric bulbs; tube light s and caps; electric meters; electrical 
capacitors; industrial switchgears and high voltage electrical switches; electronic diagnostic  monitoring and laboratory 
equipment for medical useg; eyelets; flat-rolled products of iron or non-all oy steel plate or coated with zinc; footwear; 
formic acid; grinding wheel; high pressure lami nate (Formica) and low pressure laminatesh; insulators; interlining 
fabrics; LPG tanks, gas pressure  regulators, bowzer and cylindersg; agricultural insecticid es by manufacturers or 
formulators duly recognized and approved by the Ministry of  Food and Agriculture; master batches; certain medical 
equipmentg; medical diagnostic sticks; metallic yarn/powder; oil re fining, petrochemical plants, cool chain plants and 
plants for heavy chemical industryg; oleo-chemical and stearic acid; paper and paper board; printed circuit boards; 
printing ink; PVC compounds; PVC; refrigerated  vehicles and chillers for milk storageg; refining of crude palm oili; 
ribbons for type writers/computer printers; rubbe r V-belt; seamless pipes; security printing inkj; solar cells, panels and 
modulesg; toilet soap; sugar mills, cement plants, industrial chemi cal plants, hydel power plants, fertilizer plants, heat 
exchangers, pressure vessels, filters, production separators, coolers and boilersk; machinery for making surgical goods, 
sports goods and stuffed toys; machinery supplied to ap proved manufacturers of capital goods, electronic equipment 
and systems, consumer durable items and auto parts; marble  processing, steel pipes and t ubes, certain other plant and 
machinery; machinery and capital goods or engineering goods meant for export; certain types of oil and gas 
development plants; machinery, equipment, intermediate or  capital goods and specialized ve hicles for construction or 
modernization of electricity generation (c oal, oil, gas, hydel, wind and wave) as well as supplies against international 
tenders financed by from international loans or aid agencies; any other plantl; textile machinerym; telephone sets, fax 
machines, speakers, small transformers, telecommunication equipment, electronic excha nges, PABX/digital switching 
equipmentg;  telecommunications apparatus for Carrier Current Line systems or Digital Line systems; textile 
machinery parts and components; plastic  injection moulding and pressure die casting as well as CNC machines toolsn;  
CNC machines for metal cutting and forming, all types of machine and turning centresn;  CNC plastic injection 
moulding and blow moulding machines as well as extrusi on lines; thermosetting powder; tyres and tubes; tufted 
carpets;  TV sets and various electronic goods under Em erging Electronics Products Assembly Scheme (EEPAS)o;  
mobile phones, pay phones, WLL phones, CDMA and GSM phonesp;  viscose staple fibre; water and waste water 
treatment plants, coal fired systems, gas processing plantsg;  effluent treatment plantsn;  welded steel pipesq;  wire 
rope, wire (high tensile), high carbon and pre-stressed concrete wire/strands, core  wire for ACSR spring wires; sugar 
mills (up to capacity of 10,000 tcd, cement plants up to a cap acity of 4,000 tpd, certain types of industrial chemical 
plants, thermal and hydel power plants up to capacity of 359 MW and 50 MW respectively, certain types of oil and 
gas development plants, textile machinery, any other project approved by Economic Co-ordination Committee of 
Cabinetr;  cold rolled coils  or GI sheets/coilss;  milk chillersn;  phthalic anhydridet;  agricultural diesel engines (single 
cylinder of 12-32 horse powe r); arms and ammunitionsu;  polyester of synthetic fibr e; aluminum processing; fans; 
recordable discs (CD-R/DVDR/DVDR-DL (Dual layer));  air crew compressor; instant gas water heater; electric 
socket and switch; vehicle tracking system; electronic me ters; liquid food processing a nd packaging for dairy and 
juicing; packaging; bicycle chains; any other projectv;  integrated circuits, solar cells ; spark plugs and gypsum boards; 
and lead glass tubing; scratc h or magnetic strip cards. 0, 5, 10, 15, 
20 
Raw materials, sub-components, components, etc not made loca lly of motor vehicles/ climate control equipment/batteries 
Meant for in-house use or supply to OEMs and auto assemblers or sale in the open market: 
- agricultural tractors (PCT 8701); 
- road tractors for semi-trailers (prime movers); 
- fully CNG-dedicated vehi cles (PCT heading 87.02); 
- vehicles (PCT 87.03); 
- vehicles (PCT 87.1); 
- vehicles (PCT 87.02 (non-CNG) and 87.04); - bicycles (PCT 87.12);  and 
- other vehicles  
0 
0 
0, 10 0, 5, 10, 20 
0, 5, 10, 20 
0, 5, 10, 15 0, 5, 10 
0, 5, 10, 15 
Table AIII.3 (cont'd) Pakistan WT/TPR/S/193 
 Page 127 
 
 
Product description/Specified end-use/user Exemption/
concession 
Components (including sub-components, co mponents, sub-assemblies etc but not consumables), imported in kit form 
Assembly or manufacture of vehiclesw: 
- agriculture tractors (PCT 87.01); 
- road tractors for semi-trailers and trailers (pri me movers) of 280 horse power and above (PCT 87.01); 
- other tractors (PCT87.01); - vehicles (non-CNG) (PCT 87.02); 
- vehicles (CNG dedicated) (PCT 87.02); 
- motor vehicles (PCT 87.03, excluding specially designed twin cabin type taxi of PCT 8703.3227); 
- specially designed twin cabin  type taxi (PCT 8703.3227); 
- vehicles of g.v.w not ex ceeding 5 tons (PCT 87.04); 
- vehicles of g.v.w exceed ing 5 tons (PCT 87.04);
 
- vehicles (PCT 87.11);  
- trailer (PCT 87.16) 
- assembly kits of above categories up to number of uni ts exported subject to no  drawback claimed on exports, 
imported kits relate to the same engine  capacity as exported vehicles, importer declares on importation intended use of 
this facility, and documentary evidence  provided of export  
0 0 
10 
5 0 
35 
5 20 
10 
30 5 
 
 0 
a The in-house facility for manufacturing sh all include (i) charging machine (ii) c ondenser bending machin e (iii) rear panel 
bending machine (iv) front panel bending m achine and (v)  halogen leak detector. 
b The in-house facility for manufacturing sha ll include (i) sheet metal shop (ii) pain t shop (iii) vacuum forming machine along  with 
moulds and (iv) forming machine alo ng with moulds, jigs and fixtures.  
c The in-house facility for manufacturing sha ll include (i) sheet metal shop (ii) pain t shop (iii) vacuum forming machine along  with 
moulds and (iv) forming machine alo ng with moulds, jigs and fixtures. 
d The in-house facility for manufacturing sha ll include (i) sheet metal shop for metal body machines and (ii) injection mouldin g 
machines along with moulds at  least for the wash tub. 
e As approved by the Engineering Development Board (EDB). f Under a Certificate from the Ministry of Defence. 
g As recommended by the EDB. 
h Import of saturating Kraft paper allowed onl y for high pressure laminate (Formica).  
i If imported by fully operationa l crude palm oi l refineries. 
j If imported for use in printing of currency notes. 
k Supplies to export sector (PCT headings of such inputs incl uding raw materials and other articles even if made locally as 
indicated by the EDB) or to exempt industrial units, proj ects or agencies or imported by  local manufacturers of heavy 
engineering goods.  
l As recommended and appr oved by the EDB and CBR. 
m If imported by local assemblers/manufactur ers duly recognized/recommended by the EDB. 
n If imported by local assemblers/manufacturers duly rec ognized/recommended by the EDB giving input-output ratios. 
o The in-house facility for manufacturing TV  sets shall include (i) mounting belt (ii)  soldering machine (iii) jigs for technic ians 
(iv) white balance adjuster (v) pattern generators – PAL/SECU M/NTSC (vi) cross-hatch pattern generator (vii) red pattern 
generator and (viii) microscope for purity adjustment. For vari ous electronic products as recommended by the EDB, and the 
imported SKD kits are to consist of at least seven components and would not contain packing ma terials, carton boxes, brochures 
and printed materials. 
p If imported by local assemblers/manuf acturers duly approved by the Government. 
q All consumables not manufactured locally  shall be included in raw materials. 
r Provided the rates of duty applicable to equipment and machiner y when imported as part of complete industrial plant is 10% or  
less even under any other concessionary notification.  Where such  duty is higher than 10% the exemption in customs duty shall 
be limited to a maximum of 10%.  Furthe r the manufacturer is recognized prime manuf acturer-cum-supplier of such plants, and 
has suitable in-house facilities fo r design, engineering a nd progressive manufacture of such units or plants.  If imported by s ales-
tax registered manufacturers of CRC/ GI sheets or coils, orthoxylene sha ll be importable until 30 June 2007. 
s Imported by sales-tax regi stered manufacturers of  CRC/GI sheets or coils. 
t Orthoxylene shall be im portable until 30 June 2007 
u Import of inputs subject to (i) all finished goods are exporte d (ii) EDB duly approve the manufacture and deletion programme as 
per the following scale (a) for the first five years, 50% compone nts, parts and accessories to be locally purchased (b) from si xth 
year the share of imported components, parts and accessories will decrease annually to 45%, 40%, 30% and finally to 25%. 
v As approved by the EDB Indi genization Committee having members from the Mini stry of Industries a nd Production and CBR.   
w Minimum in-house assembling/manufacturing facilities for assemb lers/manufacturers of vehicles, required in welding shop 
(welding jigs, welding guns, welding transformers, hoists and necessary tools); paint shop (booth for cleaning, 
primer/pretreatment and top coat, and baki ng ovens; vehicles final assembly (trim lin e consisting of sealer pumps, conveyors, 
pneumatic tools, and torque wrenches; chassis line consisting of  central lifter, engine docking machine, axle lifting machine, 
wheel subassembly, wheel balancing, and pne umatic tools; and final line consisti ng of coolant feeder and brake bleeding 
machine); vehicles performance testing fac ilities (toe in Tester, side slip tester, br ake tester, drum tester, turning radius, headlight 
aiming tester, and shower tester);  and inspection facilities. 
Source: Ministry of Finance, Economic Affa irs, Statistics and Revenue;  Cust oms Notifications SRO No. 565(I)/2006, 
5 June 2006, No. 655(I)/2006, and No. 656(I)/2006, 22 June 2006. WT/TPR/S/193 Trade Policy Review 
Page 128 
 
 
Table AIII.4 
Prohibited imports of second-hand pl ant, machinery and equipment, 2006/07 
Description  
Boilers (not used) subject to prior approval of Chief Inspector  of Boilers provided certified by one of the prescribed PSI firm s for 
safety, and minimum remaining life of 10 years 
Compressors;  air conditioners;  refrigerators Hand tools (hand operated/power dr iven) by commercial importers 
Household type and other miscella neous machinery and parts thereof 
Machinery parts except for those and components for industrial un its, and second-hand/re-conditione d parts of plant, machinery,  
and equipment by construction, mining, and petroleum firms as per paragraph 6(3)) 
Sugar, cement, oil refinery, chemical, ther mal power, hydel power plants, and cranes, road rollers and machine tools, made loca lly 
as per Customs General Order, as amended 
Machinery (Chapter 87) Vehicles (including likewise chassis of used motor vehicles cut into minimum of two pieces whether or not described as steel 
scrap) except for (i) CBU dumpers for off-road use having payl oad capacity above 5 tonnes (HS 8704.10000);  (ii) armoured 
security vans (HS 8710.000 0);  (iii) spraying lorries or sprinklers;  (iv) limited number of CBU vehicles imported by EPZ 
investors under special permission granted to  the industrial undertakings, and can be disposed of in tariff area after 5 years on 
payment of duties and taxes;  (v) automatic specialized mob ile trolleys in wet processing textile industry (HS 8705.90000);  
(vi) mobile cranes/lorries (HS 8705.10000) not older than 10 years by industrial units; (vii) refrigerated lorries not older th an 
10 years up to maximum of 1,500 units in 2006-07;   and (viii) mobile clinics (HS 8705.9000) 
Auto-parts (including serviceable au to parts imported as steel scrap) 
Apparatus and appliances 
Source: Ministry of Commerce, Trade Policy 2006-07, Pa rt A, Import Policy Order, Appendix C. Pakistan WT/TPR/S/193 
 Page 129 
 
 
Table AIII.5 
Restricted imports, 2006/07 
Commodity description Conditions 
Part-1 Health and Safety Requirements 
Live animals, semen and embryos Meeting requirements of Animal  Quarantine Department of the Ministry of Food, Agriculture 
and Livestock (MFAL) 
Fish and fish products Meeting requirements of the Marine and Fishery De partment of the MFAL 
All plants and parts thereof whether 
living or dead, stems, branches, 
tubers, bulbs, corms, stock, bud-wood, layers, slips, suckers, green slum on 
stagnant pool, leaves, fruits, rhizomes, 
etc. Compliance with phytosanitary requirements and quality testing of samples by Department of 
Plant Protection (DPP) and Federal Seed  Certification Agency of the MFAL 
Sugarcane seeds, banana and suckers, 
vegetable seeds, seed potatoes, flower 
seeds and other field crop seeds 
including tubers, rhizomes, roots, cuttings, etc. Quality testing of samples by Federal Seed Certification Agency and DPP 
Fresh and dry fruits Aflatoxin report that consig nment is free from pests/diseases certified by DPP 
Betel nuts (Areca) Phytosanitary certifi cate issued by competent authority in  country of origin/export confirming 
goods are free from infestation and fit for human consumption 
Whole red chilies Aflatoxin report that consignmen t is free from pests/diseases certified by DPP 
Wheat Meeting specifications set by MFAL 
Cotton seed Prior approval of the MFAL 
Palm stearin Distinct fat-soluble colour conforming with the lovibond colour range of 10 red minimum on 
tintometer 5 ¼ Cell to ensure it is not misused to make edible oil/ghee 
Cigars, cheroots, cigarillos, cigarettes 
of tobacco or of tobacco substitutes Packets to carry warning "smoki ng is injurious to health". 
Radioactive material and apparatus Allowed if specified in Annex B-1 of the Import Policy Order on prior approval from Pakistan  
Nuclear Regulatory Authority (Annex B-1 lists 95 radio active metals and a range of radiation 
apparatus, including x-ray machines for medical  and dental treatment, and for screening at 
airports) 
Asbestos Allowed if certified by exporter it is of chryso tile type of white to grey in colour with density of 
2.4-2.6 gms/cm3 and clearly noted in the import documents 
Arsenic and arsenic compounds Industrial consumers holding va lid licences from the concerned Environment Protection 
Agency/Department under PEPA 1997 
Calcium carbide, whether or not chemically defined Prior approval of the Department of Explosives 
Acetic anhydride,  n-aceylanthranilic 
acid, ephedrine, ergometrine, 
ergotamine, isosafrole, lysergic acid, 
3-4-methylenedionyphenyl-2-propanone, norephedrine, 1-phenyl-2-
propanone, piperonal, 
pseudoephedrine, safrole, acetone, anthranilic acid, ethyl ether, 
hydrochloric acid, phenylacctic acid, 
piperidine and sulphuric acid  Industrial consumers holding a no-objection certificat e (NOC) from the Ministry of Narcotics.  
Quantity imported determined by CBR and for the relevant Pharmaceu tical Units of the 
Ministry of Health.  Acetone, hydrochloric aci d and sulphuric acid can be imported by public 
and private research laboratorie s and educational institutions holding NOCs from Ministry of 
Narcotics 
Potassium permanganate, toluene, methyl ethyl ketone Importers keep records of consumption and sales to distributors and buyers duly registered with 
sales-tax authorities, and submit record s to Ministry of Narcotics bi-monthly 
All narcotic drugs and psychotropic 
substances, unless on banned list Pharmaceutical units with valid drug manufactur ing licences on recommendation of Ministry of 
Health 
Human blood and its refractions Certificate ve rifying free of AIDS and hepatitis B and C 
Contaminated blood samples for 
laboratory tests If recommended by Ministry of Health a nd importing laboratories duly approved by the 
Ministry before import; they have  qualified staff and state of the art equipment to ensure a bio 
safety lab environment and safe waste disposal; and comply with procedures prescribed by the 
Ministry for importing, handling, and di sposing of contaminated blood samples 
Table AIII.5 (cont'd) WT/TPR/S/193 Trade Policy Review 
Page 130 
 
 
Commodity description Conditions 
Food colours Allowed if specified in Annex B-2 of the Import Policy Order on production of certificate that 
it is used or registered in the exporting count ry, and has fair and tr ue labeling (Annex B-2 
contains 45 food colours by their common name as well as food colour lakes prepared from 
colours mentioned in HS 3204.9000 and 3204.1200) 
Dyes Suppliers’ certificate that dyes do not contain benzidine 
Explosives Prior approval of the Department of Explosives. 
Insecticides, rodenticides, fungicides, 
herbicides, anti-sprouting products, 
disinfectants and similar products, excluding plant growth regulators, put 
up in forms of packing for retail sale 
or as preparations, articles (e.g. sulphur, treated bands, wicks and 
candles and fly-papers) In accordance with th e Agricultural Pesticides Ordinance 1971 (as amended) and 
accompanying rules, and registered unde r the Drugs Act 1976 (XXXI of 1976) and 
accompanying rules 
Waste, parings and scrap of polymers 
of styrene, polymers, vinyl chloride 
and of other plastics (not 
polypropylene) Customs to strictly ensure certification from  exporting country that scrap excludes hazardous 
waste as per Basel Convention   
Waste, parings and scrap of polyethylene and polypropylene For self-use by industrial consumers subject to certification from the exporting country that 
scrap excludes hazardous waste as per Basel C onvention and certification of this from the 
Pakistan Council of Scientific and Industrial Research (PCSIR) or an accredited domestic 
laboratory; and not used to produce bags for packing foodstuffs 
Granules made by the recycling of plastic waste Customs to strictly ensure certification from  exporting country that scrap excludes hazardous 
waste as per Basel Convention   
Used or refurbished cylinders for compressed or liquefied gas, for use in 
motor vehicles Safety certificate from the Department of Explosives 
Steam and vapour generating boilers 
(not central heating hot water boilers 
capable also of producing own pressure steam) and super-heated 
water boilers Prior approval of the Chief Inspector of Boilers.  Used boilers allowed if  also certified by any 
PSI firm listed in paragraph 5 sub-paragraph (6) for safety and minimum remaining life of 
10 years 
Machinery for arms and ammunition, 
high explosives, radioactive 
substances, security printing, currency 
and mint Industrial units duly sanctioned by  relevant government agency 
Transmission apparatus whether or 
not incorporating reception apparatus 
(excluding fax machines and mobile 
phones), TV transmission antenna 
systems, field pick up units, STL equipment, VHF set, TV modulator 
and de-modulator, video projection 
systems and video switching systems PTV, relevant public sector agencies, and others  licensed, as well as firms having agreements 
with relevant government agencies to supply cellular or mobile phone facilities 
Armoured security vans (new or used) Banks and security firms fo r own use, subject to obtaining special number plates from the 
relevant provincial authority 
Non-sterilized surgical needles and 
syringes Industrial units further processing them into value-added final goods 
Active ingredients for 
formulating/making pesticides Industrial users 
Arms and ammunition, not banned Procedures  specified by the Federal Government 
Air guns or pistols, parts and slugs Pakist an Sports Board, Provincial Sports Boards , national rifle association, Rifle Associa tions 
of armed forces and recognized or specialized s porting clubs, meeting procedures issued by the 
Federal Government 
Barrel blanks for recoilless rifles, guns 
and mortars, and other 
parts/accessories Authorized arms manufacturers 
Parts and accessories of arms and 
ammunition of non-prohibited bores Duly sanctioned export-oriented units for ma king arms and ammunition for 100% export;   
Customs will ensure that all requirements for manufacture-cum-export are met 
Table AIII.5 (cont'd) Pakistan WT/TPR/S/193 
 Page 131 
 
 
Commodity description Conditions 
Petroleum oils and oils obtained from 
bituminous mineral crude Oil refineries 
Motor spirit including aviation spirit, 
kerosene and kerosene-type jet fuel 
(JP-1, JP-4), other medium oils and 
preparations/light diesel oil, gas 
oils/high speed diesel oil and other fuel oils Approved oil marketing companies 
Furnace oil Oil marketing companies, WAPDA, KESC , IPPs and industrial us ers provided imported by 
commercial importers cleared by the Oil Companie s’ Advisory Committee of the Ministry of 
Petroleum and Natural Resources   
Finished lubricants Commercial importers, lubricant bl ending firms, lube/oil marke ting firms and refineries 
provided automotive engine and gear oils are at  least of quality level (API) SC/CC and (API) 
GL-4, respectively 
Pharmaceutical (allopathic) raw materials of pharmaceutical grade in 
the form of unprocessed ingredients Pharmaceutical firms holding valid manufacturi ng licences in accordance with Drugs (Imports 
ands Exports) Rules 1976, subject to pharmaceu tical (allopathic) raw materials being of 
pharmaceutical grade and having at least 75% of th e shelf life calculated from the date of filling 
of Import General Manifest, as  per provisions of Customs Act, except those raw materials 
specifically allowed by the Director General, Mini stry of Health.  If shelf life is not given on 
packing, Customs may allow clearance based on Form 7 (Batch Certificate issued by 
manufacturer showing manufacture/expiry dates) 
Drugs and medicines (allopathic) Allowed strictly according to  registration of drugs under section 7 of the Drugs Act 1976, 
subject to them having at least 75% of the shelf life calculated from the da te of filling of Import 
General Manifest, as per Customs Act, except those specifically allowed by the Director 
General of Health 
Waste/scrap of worn out/used 
conveyor or transmission belts or 
belting of plastics, rubber and textile material Completely "cut into pieces" condition 
Waste/scrap in the form of cut and 
uncut tyres and tubes (worn out tyres 
and tubes) and plates, sheets, rubber coated canvas and rubber belting Completely "cut into pieces" condition 
Security paper If recommended by the Security Printing Co rporation of Pakistan and Pakistan Security Papers.  
For printing of cheque books and other security  documents, Pakistan Security Papers shall 
either give NOC allowing private sector imports or requirements of private sector parties will 
be met by Pakistan Security Papers, but only ag ainst specific orders held by private sector 
parties. 
Maps and hydrographic or similar charts of all kinds including atlases, 
wall maps, topographical plans, and 
globes, printed Define Pakistan territories, the status of Jammu and Kashmir and the status of the states of 
Junagarh, Manavader and Mangrol , as per maps published by the Department of Survey.   
Gold and silver in bulk Importer arranges his own foreign exchange 
Agricultural tractors in CKD 
condition Assemblers registered with Ministry of Indus tries, Production and Special Initiatives (MIPSI) 
CKD kits of motor cars, other motor 
vehicles, trucks, buses and motor 
cycles Assemblers registered with MIPSI 
2/3 wheeled auto vehicles One-time certification of each model by Pakistan Standards and Quality Control Authority 
(PSQCA) that they conform to the pr escribed Pakistan standards 4707 and 4708 
Bullet-proof jackets If recommended by the Ministry of Interior 
Bullet-proof vehicles If recommended by the Ministry of Interior and the applicant routes the request through the 
relevant provincial government to determine of it is genuine; clearly indicates the features of 
the vehicle; undertakes it will only be used in high-security-risk areas; and will only dispose of 
it on obtaining a NOC from the Ministry of In terior (same rules apply if imported under 
personal baggage, gift and Tran sfer of Residence Schemes) 
Table AIII.5 (cont'd) WT/TPR/S/193 Trade Policy Review 
Page 132 
 
 
Commodity description Conditions 
Used ambulances 15 years old or less Ambulance should be dona ted by reputable organization involving no foreign exchange; 
receiver (charitable organizati ons/charitable non-prof it bodies/trusts) is registered; hospital 
functions and has suitable building; donee is  charitably and if a hospital has at least 
25 functioning beds and regularly admits in-pa tients; ambulance conforms to specifications 
(Customs General Order No. 12/2002 of 15 June 2 002) and has rear panel and step, stretcher, 
folding seats for 2-4 persons, oxygen cylinder, re d rotary lamp, siren, fire extinguisher, hooks 
for intravenous bottle, and small medicine cabinet 
Used waste disposal trucks of 15 years 
old or less  Municipal bodies/corporations/cantonment boards directly or through nominated agents for 
own use, or as donations and gifts 
Used fire fighting vehicles of 15 years old or less  Municipal bodies/corporations/cantonment boards/ Civil Aviation Authority directly or through 
nominated agents for own use, or as donations and gifts 
Used ground-handling equipment as 
specified in Appendix –J of the Import 
Policy Order (specifies 27 types of 
equipment, such as catering high loaders, fork lifts and mobile air-
conditioning vans) Airlines operating in Pakistan, airport author ities, approved gr ound-handling agencies, sea port 
authorities, dry port aut horities, agencies operating border cr ossing infrastructure at customs 
posts and operators of inland container depots if certified by a prescribed PSI firm (Lloyds of 
London, Quality Tech LLC, ABS, Bureau Ver itas, SGS and IMTECH) that it is in good 
working order and not older than 10 years 
Used mobile clinics Inspection/certifica tion from internationally recognized agen cy specializing in this field that it 
is free from bacteria and other material injurious  to health.  Prior NOC from Pakistan Nuclear 
Regulatory Authority needed to import x-ray machines 
Used x-ray mach ines, dialysis 
machines, anesthesia apparatus, 
reverse osmosis equipment, and ophthalmic instruments and appliances Inspection/certification from internationally recogni zed agency specializing in this field that it 
is free from bacteria and other material injurious  to health.  Prior NOC from Pakistan Nuclear 
Regulatory Authority needed to import x-ray machines 
Aircraft, spacecraft in new and used 
condition and their used/overhauled 
engines and parts Relevant public agencies, private airlines, privat e flying clubs, charter and aviation services and 
charitable foundations licensed by Ministry of Defense.  Public and private limited firms 
licensed by competent authority. Used aircraft , helicopters and aircraft engines and parts 
imported by those eligible to import new airc raft and helicopters if recommended by the 
Ministry of Defence and Aviation 
Used ships for carrying cargo and passengers, oil tankers and liquid 
cargo carriers, used fishing trawlers Vessel has sea worthiness certificate from Merc antile Marine Department or any government-
approved recognized classificati on society; and importer provide s an indemnity bond to pay all 
import duties and other charges if scrapped 
Used x-ray machines for 
screening/scanning purposes, 
surveillance cameras, and closed circuit TV cameras (CCTV) Public and private (licensed security agencies ) agencies to install at worship places, public 
parks, and other recreational areas.  Prior NOC fr om Pakistan Nuclear Regulatory Authority to 
import x-ray machines for scanning/screening purposes.   
Source: Ministry of Commerce, Trade Policy 2006-07, Part AI, Import Policy Order, Appendix-B.  Pakistan WT/TPR/S/193 
 Page 133 
 
 
Table AIII.6 
Regulated exports, 2006/07 
Product description Conditions/procedures/formalities 
Wheat Except wheat imported by UN or other relief agencies for re-export to Afghanistan as 
relief goods (limited exports permitted in April-May 2007 but since suspended)  
Cotton Contract registered with the Trade De velopment Authority (TDA, formerly the Export 
Promotion Bureau (EPB)) against security deposit of 1% of its value and presented to 
Customs with shipping documents and cotton gr ading and classification certificate issued 
by Pakistan Cotton Standards Institute; and irre vocable letter of credit to be opened within 
35 days and contract completed within 180 days.  If not, security deposit forfeited 
proportionate to the un-shipped quantity.  Allowed on the basis of types as well as grades, 
but exporters to indicate grade equivalence on shipping documents if opting to export on 
type basis;  requirement for classification and grading certificate dispensed if ginned 
cotton packed in export packings 
Basmati rice Quality check under such pr ocedures as prescribed by the TDA 
Metals Foreign enterprises governed by special mechanism identified by Ministry of Petroleum 
and Natural Resources for checking prices 
Arms, ammunition, explosives and ingredients  NOC from the Ministry of Defence (Defence Production Division) 
Complete rocket and un-manned air 
vehicle systems and parts NOC from the Ministry of Defence (Defence Production Division) 
Nuclear substances, radioactive materials 
and any other substance or item covered by 
the Pakistan Nuclear Regulatory Authority Ordinance, 2001 Procedures notified by the Pakistan Nuclear Regulatory Authority 
Equipment used for the production, use or 
application of nuclear energy or activity 
including generation of electricity Procedures notified by the Pakist an Nuclear Regulatory Authority. 
Precious and semi-precious stones and 
gold jewellery Special procedures notified in SRO No. 266(I)/2001, 7 May 2001 
Poppy seeds Imported poppy seeds allowed if from countries where opium poppy is grown legally in 
accordance with the provisions of the Single Convention 
Urea Approval of the ECC of Cabinet on a case-by-case basis 
Pet dogs and cats Issuance of Quarantine Certificate on  health and caging by the Animal Plant Quarantine 
Department 
Wild boars, meat, and skin Non-Muslim exporters 
Surgical instruments Quality certifi cation subject to test report issued by the Sialkot Material Testing 
Laboratory 
Livestock Procedures/conditions specified by Mi nistry of Food, Agriculture and Livestock 
Fruits in retail packing Gr oss weight to be indicated 
DAP, NP and other fertilizers Except re-exports by UNDP and other UN agencies 
Source: Government of Pakistan, Trade Policy 2006-07, Part B, Export Policy Order, Schedule II. WT/TPR/S/193 Trade Policy Review 
Page 134 
 
 
Table AIII.7 
Privatizations from August 2000 to May 2007 
(PRs million and per cent) 
Entity Sale price Equity 
sold Date of transfer Buyer 
A.  Banking and finance 
Muslim Commercial Bank 563.2 
364.0 
664.0 6.8 
4.4 
.. January 2001 
November 2001 
October 2002 Employees, pension funds 
Employees, pension funds 
General public through stock exchange 
National Bank of Pakistan  373.0 10 February 2002 Listing/public offer 
United Bank Ltd  12,350.0 
1,087.2 51 
4.2 October 2002 
August 2005 Consortium of Bestway and Abu Dharbi Group 
General public through stock exchange 
Bank Alfalah 620.0 30 December 2002 Abu Dharbi Group 
Investment Corporation of Pakistan (ICP  Lot – A) 
ICP Lot – B 
ICP - SEMF 175.0 
 
303.0 
787.0 .. 
 
.. 
.. September 2002 
 
October 2002 
April 2003 ADAMCO 
 
PICIC 
PICIC 
National Bank of Pakistan 
 782.0 
604.0 10 
3.52 November 2002 
November 2003 General public through stock exchange 
General public through stock exchange 
Habid Bank Ltd 22,409.0 51 December 2003 Agha Khan Fund for Economic Development 
KAPCO 4,814.8 20 April 2005 General public through stock exchange 
B.  Energy 
Pakistan Oil Fields Ltd 5,138.0 .. October 2002 General public through stock exchange 
Attock Refinery Ltd 1,039.0 .. January 2003 General public through stock exchange 
Oil and Gas Development Corporation 
Ltd (OGDCL) 
 6,851.0 
46,963.0 
2,300.0 5 
9.5 
.. November 2003 
December 2006 
April 2007 General public through stock exchange 
GDR offering to international & domestic institutions  
General public through stock exchange 
Sui Southern Gas Company Ltd (SSGC) 
LPG business 1,734.0 
369.0 10 
100.0 February 2004 
August 2000 General public through stock exchange 
Caltex Oil Pak (Pvt) Ltd 
Sui Northern Gas Company Ltd - LPG  business 142.0 100.0 October 2001 Shell Gas LPG Pakistan 
Kot Addu (Escrow a/c) 1,033.0 100.0 April 2002 National Power 
Badin II (Revised) 516.1 100.0 June 2002 BP Pakistan & Occidental Pakistan 
Adhi 681.4 100.0 May 2002 Pakistan Oil Field 
Dhurnal 230.7 100.0 May 2002 Western Acquisition 
Ratana 32.0 100.0 May 2002 Western Acquisition 
Badin I 8,599.1 100.0 June 2002 BP Pakistan & Occidental Pakistan 
Turkwal 120.3 100.0 June 2002 Attock Oil Company 
Pakistan Petroleum Ltd (PPL) 5,632.6 15 July 2004 General public through stock exchange 
NRL 16,415.0 51 May 2005 Consortium of Attock Refinery Ltd 
Karachi Electric Supply Corporation 
 (KESC) 15,859.7 73.0 November 2005 Hassan Associates 
C.  Telecommunications 
PTCL 155,000.0 26 July 2005 Etislat UAE 
Carrier Telephone Industries 500.0 100.0 October 2005 Siemens-Pakistan Engineering Co. Ltd. 
D.  Industrial units 
DG Khan Cement 63.0 .. December 2002 General public through stock exchange 
Associated Cement Rohini 255.0 .. November 2003 National Transport Karachi 
Thatta Cement 793.0 .. January 2004 Al-Abbas Group 
Dandot Cement 8.3 10 October 2004 EMG 
Table AIII.7 (cont'd) Pakistan WT/TPR/S/193 
 Page 135 
 
 
Entity Sale price Equity 
sold Date of transfer Buyer 
Kohat Cement 40.7 10 October 2004 EMG 
Mustehkam Cement 3,204.9 85.29 November 2005 Bestway Cement Ltd 
Javedan Cement Co Ltd 4,315.9 100.0 August 2006 Haji Ghani Usman and Group 
E. Chemicals 
National Petrocarbon 2.3 10.0 March 2002 Happy Trading 
Khuram Chemicals  6.0 10 October 2003 Pfyzer Pakitan 
Ittehad Chemicals 26.1 10 October 2004 EMG 
F. Fertilizers     
Pak Arab Fetrtilizers Ltd 14,125.6 94.8 May 2005 Export Reliance Consortium 
Pak American Fertilizers 15,949.0 100.0 July 2006 Azgard 9 
Lyallpur Chemical and Fertilizers 280.2 100.0 December 2006 Al Hamd Chemical (Pvt) Ltd 
G. Ghee     
E&M Oil Mills 94.0 .. July 2002 Star Cotton Corp Ltd 
Maqbool Oil Company Ltd 27.6 .. July 2002 Madina Enterprises 
Kohinoor Oil Mills 80.7 .. May 2004 Iqbal Khan 
United Industries Ltd 7.7 100.0 September 2005 A. Akbar Muggo 
H. Textiles     
Bolan Textile Mills 128.0 100.0 October 2005 Sadaf Enterprises 
Lasbella Textile Mills 156.0 100.0 November 2006 Raees Ahmed 
I. Miscellaneous     
Al Haroon Building Karachi 110.0 .. September 2002 LG Group 
PIA 1,215.1 5.8 July 2004 General public through stock exchange 
Falleti’s Hotel Lahore 1,211.0 .. July 2004 4B Marketing 
International Advertising (Pvt) Ltd 5.0 .. April 2005 EMG 
.. Not available. 
Source: Privatization Commission. 
 
__________