Karachi: Collectorate of Customs (Appeals) Karachi has ruled in favor of M/s Hoora Pharma (Pvt) Ltd, allowing the company’s imported surgical sutures to be classified under PCT heading 9938, which exempts them from customs duty and sales tax.
The appeals, argued by Mr. Sharjeel Jamal and Hamza Ahmed on behalf of Hoora Pharma, challenged an earlier assessment order that had classified the sutures under PCT 3006.1090, attracting higher duties. The respondent, represented by Mr. Nabeel Raza, maintained that all sutures should fall under PCT 3006.
Collector Asdaq Afzal Sensera, after reviewing the case record and hearing both sides, concluded that the imported sutures — including Johnson & Johnson’s Ethicon varieties — were sterile, single-use, and not manufactured locally, thus meeting the criteria for classification under PCT 9938. The ruling leaned heavily on a clarification issued by the Drug Regulatory Authority of Pakistan (DRAP) on May 27, 2025, which confirmed that sutures are “single-use medical devices” intended for one patient during one procedure and must be disposed of afterward.
The judgment noted:
“Whereas ordinary sutures may be classified under PCT 30.06, the impugned sutures are differentiable and classifiable under PCT 9938 being interpreted by DRAP as sterile operation theater endoscopic surgery sutures, not manufactured locally and disposable.”
The order applies mutatis mutandis to multiple identical appeals filed by Hoora Pharma, covering several Goods Declarations (GD) from November 2025.
This decision is expected to have a major impact on the import of lifesaving medical products, ensuring easier access to critical surgical supplies in Pakistan.