ISLAMABAD: The Federal Board of Revenue (FBR) has issued Customs General Order (CGO) No. 8/2025 to ensure secure transportation and transparent clearance of plant, machinery, equipment, and industrial raw materials imported at concessional sales tax rates for industrial units in the former FATA and PATA regions.
The order targets units availing concessions under Clause 89 of the Eighth Schedule of the Sales Tax Act, 1990, continuing the framework of CGO 01/2021. Special sales and income tax exemptions were initially provided in 2018 via SRO 1212 and SRO 1213 to support industrial development in these areas, later formalized under the Finance Act 2019.
Following concerns about potential irregularities in goods movement, the FBR mandated clearance of concessional imports through Azakhel Dry Port under the Monitoring and Tracking of Cargo Rules via bonded carriers. The Finance Act 2025 introduced a phased 10% sales tax while retaining this tracking requirement. Although some units temporarily obtained permission to import via Karachi Port, the Peshawar High Court ultimately allowed the FBR to establish a new, transparent mechanism for monitoring concessional imports.
