GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE
NOTIFICATION
Islamabad, the 26th June, 1988
CUSTOMS
S.R.O.
506(I)/88.- In exercise of the powers
conferred by section 19 of
the Customs Act, 1969 (IV of 1969) and section 7 of
the Sales Tax Act, 1951 (III of 1951) and in
suppression of this Ministry’s Notification No. SRO
878(1)/85, dated the
18th September, 1985, the Federal Government is pleased to exempt motor
vehicles falling under respective sub-heading of Heading
Nos. 87.02,87.03, 87.04 and 87.11 of the First Schedule to the
Customs Act, 1969 (IV
of 1969), and imported into Pakistan
by diplomatic representative or
mission of a foreign Government
in Pakistan from the
whole of the customs-duties
and sales tax leviable thereon,
subject to the following conditions, namely:-
(1) No
such motor vehicles shall be sold or otherwise disposed of in Pakistan
except with the
prior consent of
the Federal Government in
the Ministry of Foreign
Affairs given on
an application made to it in the form set-out below.
(2) No
such motor vehicle shall be sold or otherwise disposed in Pakistan
within two years of its
importation to any one other than
the Department of Investment
Promotion and Supplies or a diplomatic representative or mission of a foreign Government in Pakistan, except when the diplomatic
representative by whom it was
imported is transferred from Pakistan within two years of its
importation and it has been used by him
for not less than one year of his arrival in Pakistan.
(3) No
such motor vehicle shall be sold or otherwise disposed of in Pakistan before the expiration of five
years from the date of its importation
without payment of customs-duties and sales
tax at the following rates, namely:-
(i) If
it is sold or otherwise disposed of before the The whole duty and sales tax which would have been leviable
at expiration of three years, from the date of the time of its importation
but for its importation. the exemption hereby granted;
(ii) If it is sold or otherwise disposed of
after the 45%
of the duty and sales tax which
expiration of three years, but before
the would
have been so leviable as
expiration of four years, from the
date of its aforesaid;
importation.
(iii) If it is sold or otherwise disposed of
after the 25% of the duty and sales tax which
expiration of four years, but before
the expiry of would
have been so leviable as
five years, from the date of its importation. aforesaid.
Provided that,
if due to the transfer from
Pakistan of the diplomatic representative by whom it
was imported, the motor vehicle is sold
or otherwise disposed of during the third year of its importation, the duty and sales tax payable shall be 60% of the
duty and sales tax which would have been so
leviable as foresaid:
Provided further
that no duty shall be payable
if the motor vehicle is sold to the Department of Investment Promotion
and Supplies or the diplomatic representative or mission of a foreign
Government in Pakistan.
FORM
Application for
consent to the sale of a motor vehicle
by the diplomatic representative or mission of a foreign
Government in Pakistan.
Particulars in respect of motor vehicle imported into
Pakistan free of customs duty.
1. Name of the owner (Diplomatic
Representative/Mission).
2. Model, make and type of vehicle.
3. Engine number.
4. Chassis number.
5. C&F
price of the vehicle supported by a copy of
the invoice and bill of entry.
6. Date of import into Pakistan.
7. Date of registration in Pakistan.
8. Whether official or private vehicle.
9. Reasons for sale.
10. Name and address of prospective purchaser.
11. Estimated sale price.
12. Particulars
of the motor vehicles imported
and sold previously, quoting
reference to the Ministry of Foreign Affairs’ consent. Consent is requested to the sale of the
motor vehicles described above.
Signature
(and seal) of the owner
[C.No.3(9)-Tar-II/84.Pt.]
[As amended] AITEZAZUDDIN
AHMAD
S.R.O. 544(I)/89. - dated
3.6.1989. Additional
Secretary