GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
NOTIFICATION
Islamabad, the 23rd October, 1979
CUSTOMS
S.R.O.974(I)/79.- In
exercise of the powers conferees by
section 219 of the Customs Act,1969(IV of 1969),read with
section 21 thereof, the
Central Board of Revenue is pleased to
make the following rules,
namely:-
1. Short title and commencement .-
(1) These rules may be called the Temporary Importation of Motor
Vehicles Rules , 1979.
(2)
They shall come into force on the tenth day
of December ,1979.
2. Definition.
- In these rules, unless there is anything repugnant in the subject or
context,-
(a) “Act” means the Customs Acts1969(IV of 1969) ;
(b)
Omitted.
(c) “expatiate
employee” means a foreign national
employed in any business undertaking, Government or a
Government controlled organization for remuneration;
(d)
Omitted.
(e)
“importer” means a persons who imports a vehicle under these rules;
(f) “tourist”
means a foreigner of any of the following categories who has no residence or
occupation in Pakistan
and whose stay in the country is not likely to exceed three
months, namely:-
(i) a person visiting Pakistan for recreation
or sight-seeing or is in transit for a
short duration;
(ii) a person travelling for domestic or health
reasons;
(iii) a person on study or lecture tour or on
pilgrimage;
(iv) a person travelling in his individual or representative capacity to
attend a meeting or
function of any scientific, administrative,
educational, social, cultural sports or religious nature or for giving a
performance;
(v) a person
travelling for business purposes; and
(vi) a
person arriving in the course of a sea cruise whose stay in Pakistan exceeds twenty-four hours; and
(g)
“vehicle” means a motor-car,
motor-cycle, van, microbus and bus,
pick-up, jeep, truck, self-driven caravan and tractors with trailor or
semi-trailor or caravan.
3. Omitted.
Provided
that if it is not practicable for the tourist to export such vehicle within the said period and he makes an application to the Central Board of Revenue
before the expiry of that period to
this effect, the Central Board
of Revenue may extend that period for such time as it thinks fit.
Provided further that if the same
vehicle re-enters Pakistan within one year after its exit. Whether in the name of the same tourist
(non-Pakistani) or in the name of somebody else (non-Pakistani), temporary
release shall not be allowed against carnet-de-passage or a bank guarantee for
more than fourteen days except for vehicles operated by recognized foreign tour
agencies, which shall be allowed re-entry within one year for a period not
exceeding three months at one point of time;
(1A) Omitted.
(2)
Omitted.
Provided that where the export of
such vehicle is not possible on grounds of health of the importer, or in
circumstances beyond his control,
or because of an accident in which the vehicle
is involved, the Central Board
of Revenue may extend the period for such time as it thinks fit, in
which case a fresh bank guarantee shall be
furnished if the existing bank guarantee does not cover
the peroid of extension.
(3) Omitted.
Provided that if the importer wishes to retain
such vehicle beyond period
for which permission
for retention has
been allowed, he shall obtain
an import permit
from the Chief Controller of Imports and Exports
and shall pay the Customs-duties and
taxes leviable thereon on the date of its import.
(4) No citizen of Afghanistan shall import
a vehicle into Pakistan on a road pass, but if
such person imports a vehicle temporarily he may be given delivery thereof by the
officer in-charge of
the Customs-station of
entry without payment
of Customs-duties for its retention in Pakistan for a
period of thirty days on
recommendation of the Consulate General or Embassy of Pakistan in Afghanistan,
based on the lists provided by Director General (Afghanistan) of the Ministry of
Foreign Affairs, Government of Pakistan:
Provided that
if the importer wishes
to retain the vehicles in Pakistan for a further period not exceeding three
months from the date of expiry of the original period of the one month, he shall, to the
satisfaction of the Collector of
Customs or the Deputy Collector of Customs, furnish a bank guarantee from a scheduled bank in Pakistan, of an amount
not less than the amount of Customs-duties and taxes leviable on such vehicle enforceable for a period of six months
or until such period
as the vehicle is
exported or otherwise accounted for.
3A. Temporary
import of vehicles by tourists, etc.- (1) A tourist who imports a vehicle against
carnet-de-passage or a bank guarantee may be given delivery thereof by the
officer-in-charge of the Customs-station of entry without payment of
customs-duties for its retention in Pakistan for a period of three months if
such tourist makes a declaration at the Customs-station of entry to the effect that
he will not constructively or substantially transfer the ownership of the
vehicles to any other person during his stay in Pakistan;
Provided that if it
is not practicable for the tourist to export such vehicle within the said
period and he makes an application to the Central Board of
Revenue before the expiry of that period to this effect, the Central Board of
Revenue may extend that period for such time as it thinks fit:
Provided
further if the same vehicle re-enters Pakistan within one year after its exit,
whether in the name of the same tourist (non-Pakistani) or in the name of
somebody else(none-Pakistani) temporary release shall not be allowed against
crnet-de-passage or a bank guarantee for more than fourteen days except for
vehicles operated by recognized foreign tour agencies which shall be allowed
re-entry within one year for a period not exceeding three months at one point
of time.
(2) If a tourist imports a
vehicle for passage through Pakistan to a foreign destination, the
officer-in-charge of the Customs-station of entry may, in the absence of a
carnet-de-passage or a bank guarantee, allow the vehicle to pass through
Pakistan without payment of customs-duties, under escort from the
Customs-station of entry to the Customs-station of exist on payment of escort
charges to be determined by the respective Collector. The particulars of the vehicle so allowed to pass through
Pakistan shall be endorsed on the passport of the importer.
4. Expatriate
employee not to import vehicle.-
No expatriate employee shall be
allowed to import a vehicle under these rules.
5. Period for retention vehicle to be endorsed.- When delivery of
a vehicle under rule 3 is given to an importer, and where
the period is exended, a stamped
endorsement indicating the period for
which the vehicle is allowed to
be temporary in Pakistan shall be made
on the passport of the importer.
6. Particulars of importer to be recorded and communicated to all
Customs-stations.- (1) The number
and other particulars of the passport of an importer and of the
vehicle imported by him shall be recorded at the Customs-station of entry and
the officer in-charge thereof so recording shall communicate them
to all other Customs-stations and
immigration check-posts.
(2) The person temporarily importing a vehicle shall
not be allowed to leave Pakistan
unless he has exported the vehicle, or
an import permit has been obtained and
the Custom-duties and other taxes in respect of that vehicle
have been paid.
7. Endorsement relating to export .- When
a vehicle imported under these rules is exported, the
officer in-charge of the Customs-station
of exit shall make a stamped endorsement on
the passport of the importer of that vehicle accordingly against the endorsement relating to its import and
retention in Pakistan and shall inform
the Customs-station of entry of that vehicle and all other Customs-stations and
immigration check-posts.
8. Vehicle to be deposited or surrendered.- A
vehicle imported under these
rules shall at any time before the
expiry-of the period for
which its retention in Pakistan without
payment of Customs-duties was
allowed, if not exported or cleared
after payment of the said duties, be deposited with any Customs-station
for the purpose of export at a subsequent date or be surrendered without any claim in respect of that vehicle.
9. Endorsement relating to deposit or
surrender.- When a vehicle is deposited or surrendered under rule 8, the
officer in-charge of the Customs-station with which the vehicle
is deposited or to which it is surrendered shall make suitable
endorsement on the passport of the importer, and in the
case of surrender, obtain a receipt of
“No claim” from the importer and the vehicle shall be disposed of in accordance with the provisions of the Act.
10. Seizure
of vehicle.- If a vehicle to which these rules apply is not exported
within the time allowed
for its temporary retention or
is not deposited or surrendered under rule 8, it shall, wherever it
may be, seized and dealt with in accordance with the provisions of the Act.
11. Repeal.- The Temporary Importation of Motor
Vehicles Rules, 1976, are hereby repealed with effect from the tenth day of
December, 1979.
MOHAMMAD WALI KHAN
Second
Secretary
As
amended
S.R.O.177(I)/87, - dated 05.03.1987 S.R.O.3(I)/96, - dated 02.01.1996
S.R.O.1065()/88, - dated
24.11.1988 S.R.O.401(I)/96, - dated
13.06.1996
S.R.O.465(I)/91, - dated
19.05.1991 S.R.O.652(I)/96, - dated 01.08.1996