GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
Islamabad,
the 12th June,1998.
NOTIFICATION
(CUSTOMS)
S.R.O.570(I)/98.-
In exercise of the powers conferred
by section 219 of the Customs Act,1969 (IV of 1969), read with item 17 of the
Third Schedule thereto, the Central Board of Revenue is pleased to make the
following rules relating to the incoming baggage of the passengers arriving
from foreign countries at customs stations, namely:-
CHAPTER 1
1. (1) Short title, application and
commencement.- (1) These rules may be called the passengers'
Baggage
(Import) Rules, 1998.
2. (2) They shall apply to the
baggage of :-
(a) Non-tourist
passengers
(b) tourist passengers;
(c) passengers arriving from India;
(d) pilgrims;
(e) passengers arriving on transfer of
residence; and
(f) Pakistani nationals who die abroad.
(3) They shall come into force at
once.
2. Definition.--
In these rules, unless there is
anything repugnant in the subject or context,-
(a) "Act" means the Customs
Act,1969(IV of 1969);
(b) "allowance" means allowance
admissible to a passenger under these rules;
(c) "baggage" means personal
wearing apparel and other personal, professional or household effect of a
passenger, excluding motor vehicles, provided that such articles are imported
within the allowances in reasonable
quantity and not for sale and are imported by a passenger for his family or for
making gifts, whether such articles are exempt from customs duty or not;
(d) "gift allowance" means
reasonable number and quantity of goods other than personal allowance for
making gift or souvenirs free of duty
and does not cover airconditioner, cooking range, deep freezer, gas appliance,
microwave oven, refrigerator, sewing
machine, television, video
cassette player, video cassette recorder or washing machine;
(e) "import" means bringing into
Pakistan by air, land or sea;
(f) "personal allowance" means
(i) personal wearing apparel and
clothing accessories;
(ii) handbags and travel goods;
(iii) medals, trophies and prizes bestowed
upon the passenger;
(iv) one watch and one travelling clock;
(v) other goods of personal adornment,
toilet requisites including electric shaver in
use;
(vi) spectacles and other physical aids in
use;
(vii) one cigarette lighter, two pens and
similar goods of personal use normally carried,
in the pocket in the hand- bag or on the person;
(viii) one electric iron and one electric hair
dryer;
(ix) one
perambulator or go-cart and toys in reasonable quantity if in use of an
accompanying
child;
(x) one invalid chair in use;
(xi) one photographic camera and five rolls
of films;
(xii) two hundred cigarettes or fifty cigars
or half kilogram of manufactured tobacco or
an
assortment of cigars and manufactured
tobacco not exceeding half kilogram in weight;
(xiii) quarter liter of perfume and spirits and
toilet waters, of which not more than 1/8
liter
is to be perfumes;
(g) "pilgrim" means a Muslim citizen of Pakistan
returning to Pakistan from pilgrimage from Saudi Arabia or the holy places in
Iraq or Iran;
(h) "tourist " means a person who visit Pakistan for a period of more than twenty-four
hours and not more than six months(a person in transit excepted) and does not engage in any gainful or
remunerative employment, profession or calling in Pakistan; and
(i) "transfer of residence"
means bonafide transfer of residence to Pakistan from abroad after a continuous
stay of not less than two years outside Pakistan.
3. Extent
of admissibility of gift allowances;_ The gift allowances admissible under these
rules shall be halved on the second visit in a
calendar year and will not be admissible on subsequent visits in the
same calendar year.
4. Prohibition on import of arms, ammunition, etc. - Arms, ammunition, obscene and
subversive literature and alcoholic beverages shall not be imported under these
rules.
5. Admissibility of allowances in case of husband and wife: -In
case of husband and wife travelling together, separate allowance up to the
extent specified in these rules shall be allowed to each of them.
6. Declaration to Customs :- Where
an officer of Customs requires a person to make a declaration in writing about
the goods imported by him, such person shall not be entitled to the concessions
and exemptions under these rules unless he makes such a declaration.
CHAPTER 2
CONCESSIONS FOR NON-TOURIST PASSENGERS
7. APPLICATION. - This
chapter shall apply to the baggage of all incoming passengers except those
mentioned in
chapter 3, 4 or 5.
8. Admissibility of allowances.- (1) Subject to
the duration of stay abroad, passengers aged eighteen years or
above shall be
entitled to full allowances.
(2) Allowance shall not be admissible, if
-
(i) the goods do not arrive from the
country where the passenger normally resided prior to arriving in Pakistan; or
(ii) goods are in commercial quantity; or
(iii) the goods are not shipped within
fifteen days of the passenger's arrival in Pakistan in case of air cargo and
within thirty days of his arrival in case of goods coming by sea or land and do
not reach Pakistan within thirty days and one hundred and twenty days
respectively;
9. Allowances to passengers with less than six months stay abroad .-
(A) Duty
Free Alowance
(a) Personal allowance;
(b)
personal jewellery of the value not
exceeding six hundred US dollars for lady passenger
only;
(c)
a
gift allowance to import goods of the value not exceeding two hundred
and twenty five US
dollars; and
(d)
two personal computers or laptop computers
alongwith printrs, monitors, key boards, mouses
and cables thereof.
(B) Dutiable
allowance
Goods of personal professional or household effect, whether used or not,
acquired abroad shall be allowed on payment of customs duty and taxes without limit subject to the condition that the same is
paid in foreign exchange acceptable to the designated banks" branches.
10. Allowances to passengers with stay abroad of six months or more. -
(A) Duty Free
Allowance
(a) Personal allowance;
(b)
personal jewellery of the value not
exceeding one thousand one hundred US dollar for lady
passenger only;
(c)
professional tools, instruments, apparatus
and appliances acquired abroad in connection with
his profession or
calling subject to the aggregate value of one thousand one hundred US
dollars;
(d)
personal, professional or household goods
imported as gift allowance subject to the
aggregate value of
four hundred and fifty US dollars ;
(e) one portable radio-cum-tape-cassette
recorder of value not exceeding fifty US
dollars;
and
(e)
two personal computers or laptop computers
alongwith printers, monitors, key boards; mouses and cables thereof.
(B) Dutiable allowances.
Personal
or professional goods or household effects whether used or not, acquired abroad
shall be allowed on payment of customs duty and taxes without limit subject to
the condition that the same is paid in foreign exchange acceptable to the designated
banks' branches.
11. Allowances to passengers under eighteen years of age:
(a) Personal wearing apparel, clothing
accessories; and goods of personal use which are in the actual use of the
passenger; and
(b) any other goods or personal effects whether,
used or not, acquired abroad on payment of customs duty and taxes, subject to
the aggregate value not exceeding two hundred and twenty five US dollars.
12. Re-import of baggae. - Goods
otherwise liable to duty and taxes shall, upon return of the passenger, be
importable free of customs duty
and taxes, if taken out of Pakistan against export certificate obtained from
Assistant Collector of Customs at the time of the passenger's departure.
13. Purchase from duty free shops.- (i) A passenger shall
be entitled to purchase from a duty free shop outlet items of bonafide
personal, professional or house-hold use, free of customs duty and taxes within
the following limit:-
(a) with stay abroad of less than six
months US $ 225/-
(b) with stay abroad of six months or
more US $ 450/-
(ii) A passenger shall also be entitled to purchase from duty
free shop outlet goods of personal, professional or household effects, on
payment of customs duty and taxes without limit subject to the condition that
the same is paid in foreign exchange acceptable to the designated banks'
branches.
(iii) For facilitating purchases from duty free shop outlets, a
passenger shall, upon making the purchases for the first time in a calendar
year, be issued a "SHOPPING
CARD". The number and date of this card shall be endorsed on the last page
of the passenger's passport. All subsequent purchases or clearances during the
calendar year shall be effected on the production of this card. The purchases
shall, however, not be entered in the passport.
(iv) The purchase of goods from a duty free shop out let shall
be permissible within a period of two months from the date of arrival of a
passenger.
14. Duty free baggage concessions in case
of unaccompanied baggage in lieu of purchases from duty free shops:-
Duty free baggage
concessions as provided in rule 13 may be availed by a passenger either through
purchases from a duty free shop outlet or for his unaccompanied baggage.
However, if a passenger opts to make purchases from duty free shop outlet, goods imported as unaccompanied
baggage shall be charged to customs duty and taxes in foreign exchange
acceptable to the designated banks' branches except personal wearing apparel
and books.
CHAPTER 3
CONCESSIONS FOR TOURIST PASSENGERS
15. This chapter shall
apply to the baggage of tourists.
16. Duty free allowances.-
(1) subject to sub-rule(2), a tourist may import free of duty the
following goods on his person or in baggage, namely:-
(a) Personal allowance;
(b) personal or imitation jewellery of
value not exceeding twenty five US dollar;
(c) one pair of binoculars;
(d) one portable musical instrument;
(e) one portable sound recording
apparatus;
(f) one portable typewriter;
(g) games
or sporting requisites in actual use including sporting firearms and cartridges
in reasonable quantity;
(h) foodstuffs
including confectionery, and non-spirituous beverages of value not exceeding
five US dollars; and
(i) two
personal computers or laptop computers alongwith printers, monitors, key
boards, mouses and cables thereof.
(2) The sporting firearm shall not be
released by the Customs unless the tourist produces an arms license issued to
him by a competent
authority in Pakistan.
17. Dutiable allowance.-
A gift allowance to import goods of the value not exceeding twenty five US
dollar on payment of duty in foreign exchange acceptable to the designated
banks' branches shall be allowed to a
tourist.
18. Temporary import. - (1)
A Customs Officer not below the rank of Assistant Collector may allow temporary
release of a video camera fitted with VCR or a video camera and VCR to a
tourist without payment of customs-duties by making an endorsement to that
effect on the passport of the tourist.
(2) The items released under sub-rule (1)
shall not be sold in Pakistan and the tourist shall take such items out of
Pakistan with him personally or may export the same on or before his departure
from Pakistan.
CHAPTER 4
CONCESSIONS FOR PASSENGERS ARRIVING
FROM INDIA
19. This chapter shall
apply to the baggage of passengers arriving from India.
20. Allowance admissible to Indian national. - (1) An
Indian national may, subject to the conditions laid down in ub-
rules (2) and (3),
import free of customs duty and taxes the following goods on his person or in
baggage, namely:-
(a)
used
articles of personal wearing apparel and articles in personal use for
satisfying daily necessities of
life;
(b)
personal
jewellery upto an aggregate value of fifteen US dollars in the case of a male
passenger and
twenty
five US dollars in the case of female passenger;
(c) one wrist watch;
(d) one still camera;
(e) one movie camera;
(f) one pair of binoculars;
(g) one portable tape-recorder;
(h) one portable typewriter;
(i) one portable transistor or radio set;
(j)
professional
tools, instruments and latest usually carried in the course of passenger's
profession or
calling;
(k) fifty cigars or hundred cigarettes or two hundred biddies
or hundred grams tobacco;
(l) small quantity of perfume and medicine in reasonable
quantity ; and
(m)
articles
for personal use or for making gifts upto the aggregate value of twenty five US
dollars. This
allowance
shall be halved on the second visit and shall not be admissible on the third or
subsequent visit in a calendar year.
(2) No articles specified in clauses (b)
to (j) of sub-rule (1) shall be allowed free of customs duty and taxes unless
the passenger gives an undertaking, in
writing, to the proper officer of Customs to re-export it out of Pakistan at
the time of his departure from Pakistan and on his failure to do so shall be
liable to pay the duty leviable thereon including the penalty that may be imposed under any law or rules for the time
being in force.
(3) Every passenger, after the
examination of his baggage, shall prepare a list of articles specified in
clauses (b) to (g) of sub-rules (1) in the form to be supplied by the Customs,
and
(4) This list of articles referred to in
sub-rule (3) shall be produced by the passenger at the time of his departure
from Pakistan failing which the baggage may not be cleared by Customs for export and the passenger may be
made liable to pay customs duty and
taxes leviable thereon alongwith such penalty as may be imposed under any law
or rules.
21. Alloeance admissible to citizen of Pakistan. - (1) Subject to sub-rule (2), a citizen of
Pakistan may import free of customs
duty and taxes the following goods on his person or in his baggage namely :-
(a) Used articles
of personal wearing apparel and articles in use for satisfying daily
necessities of life;
(b) fifty cigars
and hundred cigarettes and two hundred bidies or hundred grams of tobacco;
(c) professional
tools, instruments and apparatus usually carried in the course of a passenger's
profession or calling; and
(d) article for personal use or for making gift up to
the aggregate value of twenty five US dollars. This allowance shall be halved
on the second visit and shall not be admissible on the third or subsequent
visit in a calendar year.
(2) Cycles,
sewing machines and electrical fans shall not be allowed under this rule.
22. Allowance admissible to children.- Notwithstanding any thing contained in rules 20 and 21, a child
upto 18 years of age shall be treated , as dependent on their parents, whether
travelling with them or independently, and shall be entitled to import only the
articles of personal wearing apparel and other articles in personal use for
satisfying daily necessities of life.
23. Allowances admissible to members of crew.- The members of crew of any conveyance shall
only be allowed to import articles of
personal wearing apparel and other articles in the personal use for satisfying
daily necessities of life.
24. Unaccompanied baggage.- (1)
Subject to sub-rule (2), bonafide unaccompanied baggage arriving in Pakistan
within seven days before or after the arrival of a passenger may be allowed
free of customs duty and taxes subject to the conditions applicable to baggage
in these rules if the officer of customs is satisfied that the passenger could
not bring the baggage in his company due to reasons entirely beyond his control
(2) if for any reason, the goods in
unaccompanied baggage are not dispatched to arrive within the period specified
in sub-rule (1), the Assistant
Collector of Customs may allow such baggage if he is satisfied that it was
dispatched at the earliest practicable time and is also within the overall
limit of baggage allowance.
CHAPTER 5
CONCESSIONS FOR PILGRIMS
25. This chapter shall
apply to the baggage of pilgrims.
26. Duty free allowance.-
A pilgrim may import the following goods on his person or in his baggage
without payment of customs duty and taxes, namely:-
(i) Personal allowance;
(ii) Zam-Zam water in any quantity;
(iii) religious books ( in reasonable
quantity);
(iv) clay bricks with inscribed text from
the Holy Quran not exceeding two US dollars in value;
(v) coffin cloth dipped in holy water,
not exceeding two pieces;
(vi) small prayer carpets not exceeding six
in number;
(vii) shawls, that is, big
handkerchiefs(whether of silk or cotton) not exceeding six in number;
(viii) beads (whether of clay, glass or amber)
not exceeding six dozens in number;
(ix) surma, that is, antimony crude or
otherwise, not exceeding one US dollar in value;
(x) charms and pictures of holy shrines
in reasonable quantity;
(xi) wet or dry dates - one case of the
size of a kersoene oil tin of four imperial gallons capacity or equivalent in
weight in any other receptacle or
container;
(xii) such personal jewellery as was allowed
export under endorsement in the passport; and
(xiii) any other articles of personal effects,
whether used or not, acquired abroad,
subject to the limit that the aggregate value of such effects does not exceed
twenty US dollars.
27. Dutiable allowance.- A
pilgrim may on payment of customs duty and taxes import articles of personal,
professional or household effects, whether used or not , acquired abroad,
subject to the conditions that the aggregate
value of such articles does not exceed fifty US dollars.
28. Allowances admissible to children .- No allowance shall be admissible to dependent
children travelling with their parents except articles of wearing apparel, toys
in reasonable quantity and provisions such as tinned milk.
29. Unaccompanied baggage.
(1) Where a pilgrim on his arrival in
Pakistan makes a declaration in the requisite
form obtainable from the officer of Customs that the unaccompanied
baggage which is to follow or has preceded him, the concessions and exemption
in the foregoing rules in respect of goods in the accompanying baggage shall
also apply to such goods in the said unaccompanied baggage, if they are
dispatched within 60 days of the embarkation for Pakistan of the pilgrim:
provided that the overall limits of concessions and exemption laid down in
these rules are not exceeded.
(2) If for any reason the said baggage is
not dispatched within the said period, the officer of Customs may grant the
said exemption in respect of the goods in such baggage if he is satisfied that
they were dispatched at the earliest practicable date.
CONCESSIONS FOR IMPORT OF BAGGAGE ON
TRANSFER OF RESIDENCE
30. This chapter shall
apply to the import of baggage on transfer of residence.
31.. Personal and household effects that may be imported.-
(1) (A) Duty free alowance.- A family on transfer of residence
shall be allowed to import, or bring as accompanied or un-accompanied baggage,
the following items, duty free namely:-
(i) any item which was exported from
Pakistan is being re-imported subject to satisfactory identification;
(ii) in case of a qualified person,
equipment, instruments, apparatus required upto C&F value of seven hundred
US dollars; and
(iii) two personal computers or laptop
computers alongwith printrs, monitors, key boards, mouses and cables thereof.
(B) Concessional
duty allowance. A
family on transfer of residence shall be allowed to import the following items on payment of concessional rate of duty
mentioned in column (3) of the table below:-
TABLE
ญญญ S.No. Description of items Customs
duty
_____________________________________________________________________________________________________
1. One airconditioner one half of
the statutory duty.
2. One refrigerator or
one deep-freezer.
-do-
OR
to purchase free of duty and taxes locally manufactured two
airconditioners, two refrigerators or deep freezers from Duty Free Shop outlets
on payment in foreign exchange.
(C) Dutiable
allowance.- A family on
transfer of residence shall be allowed to import the following items, on
payment of duty and taxes, namely:-
(i) Washing
machine, television set, sewing machine, One
item each per family
video
cassette recorder or player, cooking
range.
(ii) Second hand airconditioner One
(iii) Weapon of non-prohibited bore. One
(2) Where a passenger on his arrival in
Pakistan makes declaration in the requisite form obtainable from the Customs
that he has unaccompanied baggage to
follow, the exemption under these rules in respect of goods in the accompanying
baggage of the passenger shall also apply to such unaccompanied baggage.
(3) The concessions shall be admissible
only on goods which come from the country of normal residence of the passenger.
(4) These concessions shall be admissible
on goods which are shipped within fifteen days of the arrival of the passenger
in Pakistan in case of air cargo and
within thirty days of his arrival in case of cargo coming by sea or land and
the goods reach Pakistan within thirty days and one hundred and twenty days respectively.
32. Restrictions.- Nothing
in rule 31 shall be deemed to permit the import of any construction material,
sanitary fittings, parlour video games and parts thereof or other articles of
stock in trade.
33. Condonations.-
(a) Short Breaks.- If a family has not availed concessions under these
rules during the last two years, the short visits to Pakistan upto a total
period of four months shall be ignored.
If the total period of short visits exceeds four months, the Collector of
Customs may condone the period on sufficient
justification being shown to him.
(b) Shortfall.- If a family comes to Pakistan for
permanent residence after a stay abroad of less than two years, due to
privilege leave or for reasons beyond
its control, such as exigencies of service, earlier recall by employer, ill
health or bereavement, and concessions
under these Rules have not been availed during the last two years, an officer
not below the rank of Assistant Collector of Customs may condone the shortfall in two year' s period
upto a period of two months.
EXEMPTION TO BAGGAGE OF PAKISTANI
NATIONALS WHO DIE ABROAD.
34. Personal effects of
Pakistani national who dies abroad which are imported by or on behalf of next
of kin of the deceased shall be exempt from payment of customs duty and taxes
provided that the articles and goods are such as would be exempted from Customs
duty and taxes under Chapters 2,5 or 6 as the case may be.
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[C.No.5(3)L&P/98]
( H.A SHIRAZI )
Chief (Customs Procedure)
As amended
S.R.O.734(I)/99, - dated 12.06.1999
S.R.O.909(I)/99, - dated 05.08.1999