Chapter 98 - Taxinq

Chapter Notes

This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule.

Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.

Heading 9802 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.

Headings 9803 and 9804 are taken not to apply to :

(a) motor vehicles;

(b) alcoholic beverages; and

[Chapter Note 4(b) and (c) substituted by Finance Bill, 2017]

Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others.

Heading 9804 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit.

Heading 9804 is to be taken not to apply to printed books.

[Note 7 inserted by Clause 87(a) of Finance Bill No. 55 of 2019]

For the purposes of heading 9807, the expressions “Online money gaming” and “specified actionable claim” shall have the same meaning as respectively assigned to them in clauses (80B) and (102A) of section 2 of the Central Goods and Service Tax Act, 2017 (12 of 2017).

[Chapter Heading amended and chapter note 8 inserted by 72-Cus(NT)/30.9.2023]

Tariff Items

Heading	Sub Heading	Item No.	Dash	Description	Unit	BCD
9801				ALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED : (1) INDUSTRIAL PLANT, (2) IRRIGATION PROJECT, (3) POWER PROJECT, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT, (4) MINING PROJECT, (5) PROJECT FOR THE EXPLORATION FOR OIL OR OTHER MINERALS, AND (6) SUCH OTHER PROJECTS, OTHER THAN SOLAR POWER PLANT OR SOLAR POWER PROJECT, AS THE CENTRAL GOVERNMENT MAY, HAVING REGARD TO THE ECONOMIC DEVELOPMENT OF THE COUNTRY NOTIFY IN THE OFFICIAL GAZETTE IN THIS BEHALF; AND SPARE PARTS, OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED MATERIAL) OR CONSUMABLE STORES NOT EXCEEDING 10% OF THE VALUE OF THE GOODS SPECIFIED ABOVE PROVIDED THAT SUCH SPARE PARTS, RAW MATERIALS OR CONSUMABLE STORES ARE ESSENTIAL FOR THE MAINTENANCE OF THE PLANT OR PROJECT MENTIONED IN (1) TO (6) ABOVE
9801	9801 00		-	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) Power project, other than solar power plant or solar power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project, as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi- finished materials of consumable stores) not exceeding 10 % of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above
			---	Machinery :
9801	9801 00		-	All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : (1) industrial plant, (2) irrigation project, (3) Power project, other than solar power plant or solar power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project, as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi- finished materials of consumable stores) not exceeding 10 % of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above :
9801	9801 00	9801 00 11	----	For industrial plant project	kg.	7.5%
9801	9801 00	9801 00 11	----	For industrial plant project	kg.	7.5%
9801	9801 00	9801 00 12	----	For irrigation plant	kg.	7.5%
9801	9801 00	9801 00 12	----	For irrigation plant	kg.	7.5%
9801	9801 00	9801 00 13	----	For power project, other than solar power plant or solar power project	kg.	7.5%
9801	9801 00	9801 00 13	----	For power project, other than solar power plant or solar power project	kg.	7.5%
9801	9801 00	9801 00 14	----	For mining project	kg.	7.5%
9801	9801 00	9801 00 14	----	For mining project	kg.	7.5%
9801	9801 00	9801 00 15	----	Project for exploration of oil or other minerals	kg.	7.5%
9801	9801 00	9801 00 15	----	Project for exploration of oil or other minerals	kg.	7.5%
9801	9801 00	9801 00 19	----	For other projects, other than solar power plant or solar power project	kg.	7.5%
9801	9801 00	9801 00 19	----	For other projects, other than solar power plant or solar power project	kg.	7.5%
9801	9801 00	9801 00 20	---	Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit	kg.	7.5%
9801	9801 00	9801 00 20	---	Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit	kg.	7.5%
9801	9801 00	9801 00 30	---	Spare parts and other raw materials(including semi-finished materials or consumable stores for the maintenanceof plant or project	kg.	7.5%
9801	9801 00	9801 00 30	---	Spare parts and other raw materials(including semi-finished materials or consumable stores for the maintenanceof plant or project	kg.	7.5%
9802				LABORATORY CHEMICALS
9802	9802 00	9802 00 00	-	LABORATORY CHEMICALS	kg.	10.0%
9802	9802 00	9802 00 00		LABORATORY CHEMICALS	kg.	10%
9803				ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE
9803	9803 00	9803 00 00	-	ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE	kg.	100.0%
9803	9803 00	9803 00 00		ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE	kg.	100%
9804				ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE
9804	9804 10	9804 10 00	-	Drugs and medicines	kg.	35%
9804	9804 10	9804 10 00	-	Drugs and medicines	kg.	35.0%
9804	9804 90	9804 90 00	-	Other	kg.	35.0%
9804	9804 90	9804 90 00	-	Other	kg.	35%
9805				THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY:
9805	9805 10	9805 10 00	-	Prepared or preserved meat, fish and vegetables,dairy products; soup; lard; fresh fruits	kg.	10.0%
9805	9805 10	9805 10 00	-	Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits	kg.	10%
9805	9805 90	9805 90 00	-	All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products	kg.	10.0%
9805	9805 90	9805 90 00	-	All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products	kg.	10%
9806				ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN
9806	9806 00	9806 00 00	-	ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN	-	200%
9806	9806 00	9806 00 00	-	ALL GOODS ORIGINATING IN OR EXPORTED FROM THE ISLAMIC REPUBLIC OF PAKISTAN

Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores; Actionable Claims

Chapter Notes

Tariff Items