Amidst apprehensions of a second wave of the COVID-19 pandemic, the National Board of Revenue (NBR) has extended the duty benefits on import of personal protective equipment (PPE) and raw materials for making such products till June 2021. As per a statutory regulatory order issued by NBR’s customs wing on 7 January, as the tenure of the previous benefit expired on 31 December 2020, the said benefit is now extended up to 30 June 2021 so as to ensure the availability of the protective gears in the market. The statutory regulatory order issued by NBR’s customs wing underlined, importers and manufacturers will enjoy the benefits, including exemption from payment of customs duty, advance income tax, regulatory duty, value-added tax, supplementary duty and advance tax on import of 17 types of products. However, according to the NBR, only industrial IRC holding pharmaceutical industry, garment manufacturers and medical instrument manufacturers would be allowed to import raw materials to produce PPEs, disinfectants and masks following the approval of the Director General of Drug Administration. Commercial importers have been allowed to enjoy the benefits on import of a number of products. The products include protective garments made from plastic sheeting, COVID-19 test kits based on immunological reactions, COVID-19 test kits based on polymerase chain reaction nucleic acid tests, disinfectants in bulk, plastic face shields, N95 masks, KN95 masks, protective spectacles and goggles, other breathing appliances and gas masks and COVID 19 diagnostic test instruments and apparatuses while the raw materials include isopropyl alcohol, felt of textile materials, different types of non-woven man-made filaments and other fabrics impregnated with polyvinyl chloride, ear bands for masks and nose protector clip masks.
