PakistanWT/TPR/S/XX
Page 1

APPENDIX TABLES

PakistanWT/TPR/S/193
Page 1

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 Metal 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 (government 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 against 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 operational 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 phosphatic 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.

aProvisional.

bProjection.

cHidden subsidies resulting from the Government’s legal obligations to make a payment if a specific event occurs.

dHidden subsidies not officially recognized until failure occurs, 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.

TableAIII.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 the 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 1November1997 to 31October2002 / 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-assemblies, 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)
Specific machinery of specified 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 (Rules1994) / 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 (seeTableAIII.3) / .. / .. / Open ended
Components (including sub-components, components, sub-assemblies, and assemblies but excluding consumables), imported in any 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 equipmentmanufactured 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 equipmentmade 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 componentsnot 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)
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$10million 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 dutiesof 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 projects 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) / Tariff 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, based on various SROs, and WTO (2002).

Table AIII.2

Tariff concessions and exemptions for designated/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 animals, sheep and goats, fresh, chilled or frozen; bovine semen; fish eggs; bulbs; other tubers, tuberous roots, etc; bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower, chicory plants and roots; unrooted cuttings and slips; trees, shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts; Rhododendrons, azaleas and roses, grafted 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, colza 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, fruits and spores of a kind used for sowing (locust bean, sugar beet, Lucerne, clover, fescue, Kentucky blue grass, rye grass, Timothy grass and other seeds of forage plants); seeds of herbaceous plants cultivated principally for their flowers; and other vegetable seeds / 0 / Nil
General / Polyethylene terephthalate, tarn grade; 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 fabrics and yarns / 7 / Nil
General / Various synthetic filament 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; Portland 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 rubber latex; synthetic rubber; rawhides and various treated skins and leather; newsprint; printed paper labels; books, magazines, journals and newspapers; brochures and similar printed matter; Holy Quran; yarn spun from silk waste, not for retail sale; raw, carded wool; raw cotton; elastomeric 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-rollable or re-meltable scrap; flat rolled products of stainless steel 6oomm or more wide; forgings of surgical and dental instruments; computers and related equipment; parts and accessories of machines of certain tariff headings; digital Quran; mobile phones; agricultural tractors; vessels and other floating structures for breaking up; and oxygenator with accessories / 0 / Nil
Table AIII.2 (cont'd)
General / Insecticides and pesticides in retail packing for agricultural use; heat shrinkable sleeves and tubes; disinfectants; bus and truck tyre tubes; various dimensioned flat rolled iron and steel products; containers for compressed or liquefied gases, of iron 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 lead-acid batteries used in telephone exchanges; energy saving lamps (expired end2006 ) / 10 / Nil
General / Uncoated kraft paper and paperboard in rolls or sheets; other kraft paper and paperboard; sulphite wrapping paper; 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 the motor vehicles of tariff headings 87.01 to 87.05 / 50%a / Nil
General / Ships, other vessels (e.g. tugs, dredgers, survey boats) and specialized craft or bare-boat chartered by Pakistan 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 microphones, and cinema speaker and sound systems and various other equipment and materials / 5 / Self-use, not to be -sold/disposed of within 5years and duly certified by the PFPA Chairman
Aluminum processing / Aluminum foil stock (sheet exceeding 0.2mm) / 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)
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 National 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, etc; sodium bicarbonate; d-glucitol (sorbitol); butyl phthalate; piperazine anhydrous; and various other chemicals and pharmaceutical raw materials / 10 / In-house use in specified drugs
Pharmaceutical firms / Sodium chloride; liquid paraffin (pharmaceutical grade); and various other chemicals and pharmaceutical raw materials / 5 / In-house use in specified drugs
Pharmaceutical firms / Blood bag; potassium iodate; oseltamivir; 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

aFinished vehicle rate up to 50%.