Sales Tax Act, 1990 — Section 167: Goods temporarily imported into 99

167. Goods temporarily imported into 99.19, 99.20 and 99.21 Pakistan, meant for subsequent exportation charged to zero-rate of customs duty subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969). 893 New serial number(s) 163 to 174 added by Finance Act, 2022. 894 Serial number 164 omitted by Finance Act, 2025. 160 Sales Tax Act, 1990 168. Fertilizers 895[excluding DAP] Respective headings 896 169. ***] omitted 170. ***] omitted 171. Seeds for sowing Respective heading 172. Machinery, equipment and Respective headings materials imported either for exclusive use within the limits of Export Processing Zone or for making exports therefrom, and goods imported for warehousing purpose in Export Processing Zone, subject to the conditions that such machinery, equipment, materials and goods are imported by investors of Export Processing Zones, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969) and rules made thereunder shall mutatis mutandis, apply. 173. Goods produced or manufactured Respective headings in and exported from Pakistan which are subsequently imported in Pakistan within one year of their exportation, provided conditions of section 22 of the Customs Act, 1969 (IV of 1969), are complied with. 174. ***] 897 [175. Import of all goods received, in 9908(i) and 9911 the event of a natural disaster or other catastrophe, as gifts and relief consignments or any goods received as gift or donation from a foreign government or organization by the Federal or Provincial Governments or any public sector organization. Subject to the recommendations of the Minister Incharge and concurrence by the Federal Board of Revenue subject to condition that the concerned Ministry shall 895 Words added by Finance Act, 2023 896 Serial numbers 169, 170 and 174 omitted by Finance Act, 2024. 897 Serial number(s) 175 to 180 inserted by Finance Act, 2024. 161 Sales Tax Act, 1990 verify the genuineness of such cases and furnish an undertaking to the effect that donated goods shall not be sold, utilized or 9908(i) and 9911.”. disposed of otherwise than for the purpose for which the same have been imported. 176. POL products:

(i)MS (Petrol) 2710.1210,

(ii)High Speed Diesel Oil 2710.1931,

(iii)Kerosene 2710.1911 and

(iv)Light Diesel Oil 2710.1921 177. Supply of electricity to Azad Respective headings Jammu and Kashmir 178. Import of gold under entrustment Respective heading scheme under SRO 760(I)/2013