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