Sl.

Sector/Goods

CPC

Duty & Tax Benefits

Compliances to Avail Benefit

Reference SRO No. & Date

1

Hatching Egg

 


CD: 15%

As mentioned in the SRO

SRO No. 164-Law/2012/2392/Customs, Date: 07 June 2012

 


RD: 0%

Do

SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023 (Sl. 22)

2

Seed for Sowing

 

 


CD: 0%, RD: 0%, SD: 0%

Do

SRO No. 369-Law/2019/54/Customs, Date: 21 November 2019

3

Yellow Peas

M39

CD: 0%

Do

SRO No. 60-Law/2021/117/Customs, Date: 08 March 2021

4

Pesticide

 


CD: 0%, VAT: 0% (Table-1), CD: 15% (Table-2)

Do

SRO No. 186-Law/2020/95/Customs, Date: 30 June 2020

 


RD: 0%

Do

SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023 (Sl. 40)

 


AT: 0% (Only for Table-1 items)

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 28)

 


AT: 0% (Agriculture Ministry approved VAT Registered Pesticide Manufacturer)

Do

SRO No. 152-Law/2023/229/VAT, Date: 21 May 2023 (Sl. 13)

5

Poultry, Dairy & Fish Feed

 


CD: 0%, RD: 0%, VAT: 0%, SD: 0%

Do

SRO No. 128-Law/2020/79/Customs, Date: 03 June 2020

 


AT: 0%

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 21, 27)

6

Pharmaceutical Raw Materials

A11 (Table-I), A12 (Table-II)

CD: 5%, SD: 0% (Table-I); CD: 10%, SD: 0% (Table-II)

Do

SRO No. 122-Law/2014/2486/Customs, Date: 05 June 2014

 


RD: 0%

Do

SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023 (Sl. 25)

7

Active Pharmaceutical Ingredient (API)

 


CD: 0%

Do

SRO No. 127-Law/2020/78/Customs, Date: 03 June 2020

 


RD: 0%

Do

SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023 (Sl. 34)

8

Industrial Raw Materials

 


CD, RD, SD: 0% (Table-1), CD: 5%, RD & SD: 0% (Table-2), CD: 10%, RD & SD: 0% (Table-3), CD: 15%, RD & SD: 0% (Table-4), CD: 25%, RD & SD: 0% (Table-5), CD: 25%, RD: 0% & SD: 10%, 20%, 60% (Table-6)

Do

SRO No. 119-Law/2022/67/Customs, Date: 01 June 2022

9

Raw Sugar of HS Code 1701.14.00 imported by VAT Registered Manufacturer

 


AT: 0%

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 29)

10

Crude Soyabean Oil and Crude Palm Oil of Heading 15.07, Heading 15.11 and Heading 15.18 imported by VAT Registered Manufacturer

 


AT: 0%

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 30)

11

Other including refined Palm Oil of HS Code 1511.90.90 imported by VAT Registered Manufacturer

 


AT: 0%

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 31)

12

Cashew Nuts of HS Code 0801.31.90 imported by VAT Registered Manufacturer

 


AT: 0%

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021 (Sl. 36)

13

Relief Goods

 


CD: 0%, VAT: 0%, SD: 0%

Do

SRO No. 61-Law/92/1444/Customs, Date: 17 March 1992

 


RD: 0%

Do

SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023 (Sl. 8)

 


AT: 0%

Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021

14

Border Haat

 


CD: 0%, RD: 0%, VAT: 0%, AIT: 0%

Do

SRO No. 120-Law/2011/2333/Customs, Date: 08 May 2011

15

RD

 


 


Do

SRO No. 197-Law/2023/184/Customs, Date: 19 June 2023

16

AT

V11

 


Do

SRO No. 151-Law/2021/148/VAT, Date: 03 June 2021

 


 


Do

SRO No. 152-Law/2023/229/VAT, Date: 21 May 2023

17

VAT on Import Stage

 


0% (Table-1 & 2)

Do

SRO No. 136-Law/2023/213/VAT, Date: 21 May 2023

18

AIT on Import Stage

 


0% (Table-4), 0% (Table-5; import from Bhutan), 1% (Table-1), 2% (Table-2)

Do

SRO No. 173-Law/Income Tax/2021, Date: 03 June 2021

19

Tariff Value & Minimum Value SRO

 


 


 


SRO No. 198-Law/2023/185/Customs, Date: 19 June 2023