GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND ECONOMIC AFFAIRS
NOTIFICATION
Islamabad, the 28th
November, 1998
CUSTOMS
S.R.O. 1339
(I)/98.- In exercise of the powers
conferred by section 19 of the Customs Act, 1969 (IV of 1969), and clause (a)
sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal
Government is pleased to exempt the import of hemodialysis machines,
hemodialyzers, A.V. fistuia needles, hemodialysis fluids and powder, blood
tubing tines for dialysis and reverse osmosis for plants for dialysis from the
whole of the customs duty and sales tax leviable thereon under the aforesaid
Acts.
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[C.No.17(14)/98-Cus.Exm.
M. ANWAR ALI
ADDITIONAL
SECRETARY
As amended
S.R.O.1373(I)/98, - dated 15.12.1998
S.R.O.364(I)/2000, - dated 17.06.2000
GOVERNMENT OF
PAKISTAN
CENTRAL BOARD OF
REVENUE
ORDER
Islamabad, the 17th
December, 1998
CUSTOMS
S.R.O. 1374(I)/98.- In exercise of the powers conferred by
section 181 of the Customs Act, 1969 (IV of 1969), and in suppression of the
Customs General Order No. 19 of 1998, dated the 7th September, 1998, the
Central Board of Revenue is pleased to order that --
(a) no option shall be given to
pay fine in lieu of
confiscation in respect of goods or
class of goods specified in column (2)
of Table-I below except autoparts
covered under Serial No. 3 of the said Table, in respect of which import
general manifests have been filed on or before the 26th November, 1999, which
shall be allowed an option to redeem the same on payment of fine equal to one
hundred twenty-five per cent of the ascertained value of the said autoparts;
(b) the quantum of fine in lieu of
confiscation shall be at the rate specified in column (2) below in case of
goods, other than those specified in Tables I and II, if imported into Pakistan
by misdeclaration relating to the matters described in column (1).
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Description Minimum
redemption fine on the duties and taxes
attempted
to be evaded
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(1) (2)
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(i) Value
subject to the condition that the difference between the
ascertained and declared value
is more than thirty per cent. 100%
(ii) Weight
subject to the condition that the percentage difference
between ascertained and declared
weight is:
(a) upto 5% Nil
(b) more than 5% 100%
(iii) Quantity 100%
(iv) Origin 100%
(v) Physical description 100%
(c) the
quantum of fine in lieu of confiscation shall not be less than fifty per cent
of the ascertained value of the goods specified in column (2) of Table II; and
(d) the
quantum of fine in lieu of confiscation shall be such as specified in column
(3) of Table III in respect of the goods specified in column (2) thereof.
TABLE - I
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Sr. No. Goods
-------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2
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1. Smuggled goods except goods
mentioned in Sr. No. 4 of Table-III below falling under clause (s) of section 2
of the Customs Act, 1969.
2. Goods imported in violation of
section 15 or notification issued under section 16 of the Customs Act, 1969.
3. Goods imported into the country in
breach of restrictions or conditions imposed under chapter 3 of the prevalent
Import Policy Order and goods mentioned in the Negative List of the prevalent
Import Policy Order made under the Imports and Exports (Control) Act, 1950
(XXXIX of 1950).
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TABLE - II
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Sr. No. Goods
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1. Dunnage wood and unserviceable ship
stores imported in violation of the provision of Imports and Exports (Control)
Act, 1950 (XXXIX of 1950).
2. Old and used spare parts and
accessories subject to a maximum value not exceeding five per cent of the value
of the machinery, if imported alongwith the second-hand plant and machinery
used in the manufacturing of goods.
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TABLE - III
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Sr. No. Goods Extent
of redemption fine
on
the ascertained value
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1 2 3
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1. Offending goods imported in the
bales of second hand clothings imported 25%
in violation of provisions of
Imports and Exports Control Act, 1950 (XXXIX of 1950).
2. Stock-lot goods imported in
violation of provisions of Imports and Exports 15%
Control Act, 1950 (XXXIX of
1950), provided these are assessed as prime quality goods.
3. Freely importable goods, other than
vehicles all sorts, which are not originally 25%
imported for Pakistan but are sought to be cleared for home
consumption having
been imported in contravention
of the provisions of Imports and Exports (Control)
Act, 1950 (XXXIX of 1950).
4. Cars, 4 x 4 vehicles, trucks,
tankers, prime movers, trailers, dumpers, Nil
tractors, buses, coaches, vans,
wagons and pick ups for which
customs-duties
and taxes are paid by the 15th
March, 2000.
5. Vehicles imported under the
Transfer of Residence/Baggage Scheme in 2%
violation of any condition as
envisaged in the Notification No. S.R.O.599(I)/93,
dated the 17th July, 1993, for
which clearance permit/no objection
certificate for release has been
issued by the Ministry of Commerce.
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[C.No.2(16)L&P/98]
M. ANWAR ALI
MEMBER (CUSTOMS)
As amended
S.R.O.116(I)/99, dated 23.02.1999
S.R.O.496(I)/99, dated 22.04.1999
S.R.O.739(I)/99, dated 12.06.1999
S.R.O.843(I)/99, dated 13.07.1999
S.R.O.927(I)/99, dated 13.08.1999
S.R.O.1014(I)/99,
dated 04.09.1999
S.R.O.1053(I)/99,
dated 16.09.1999
S.R.O.1110(I)/99,
dated 23.10.1999
S.R.O.1116(I)/99,
dated 28.10.1999
S.R.O.1301(I)/99,
dated 26.11.1999
S.R.O.1355(I)/99,
dated 16.12.1999
S.R.O.1367(I)/99,
dated 22.12.1999
S.R.O.21(I)/2000,
dated 24.01.2000
S.R.O.58(I)/2000,
dated 15.02.2000
Appendix VIII- Assessment of
Motor Vehicles
S.No. SRO No. Date Description Page No.
1. S.R.O.974(I)/79. - dated
23.10.1979. Temporary
Importation of Motor Vehicles Rules
1979. 867
2. S.R.O. 735(I)/87. - dated
09.09.1987. Freight
on motor vehicles. 869
3. S.R.O. 506(I)/88. -
dated 26.06.1988. Import
of sale of motor vehicles by diplomats. 870
4. S.R.O.538(I)/92. - dated 01.06.1992. Deferred
payment of customs duty on import of vehicles
by
the registered tour operators/travel agents. 871
5. C.G.O. No.4 of 1993.- dated 07.07.1993. Depreciation on import of used vehicles (CG.O.). 874
6. S.R.O. 599(I)/93. - dated 17.07.1993. Rules
regarding import of vehicles by overseas Pakistanis. 875
7. S.R.O.502(I)/94. - dated 09.06.1994 Exemption
of customs duty (specified rates) on components
of
specified vehicles. 885
8. S.R.O.403(I)/96, - dated 13.06.1996 Sales
of vehicles, including motor cars imported, free of
duties, by priviliged organization, Offices or 887
agencies. 887
9. S.R.O.749(I)/98, - dated
29.06.1998 Exemption
of customs duty on Vehicles imported by Exploration
and
Production Companies in excess of rates specified in the table. 887
10. S.R.O.812(I)/99, - dated01.07.1999 Conditions attached to
grant of exemption under section 18 of the
Finance
Act, 1999 (IV of 1999) i.e. customs duties in certain cases
(Transport Scheme, House Scheme, gift to
Federal 888
Government
etc.)
11. Section 18 of the 30.06.1999 Levy
of customs-duties in US Dollars per Vehicle under
Finance Act, 1999 Finance
Act, 1999 (IV of 1999). 890
12. S.R.O.531(I)/2000 - dated02.08.2000 Exemption
from payment of customs duty as is in
excess
of 10% ad val. and whole of sales tax on unsold cars
imported
under erstwhile yellow cab scheme". 890
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 conferred 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. Defination.- In these rules, unless there is anything
repugnant in the subject or context,-
(a) "Act" means the Customs Act, 1969 (IV of 1969);
(b) Omitted.
(c) "expatriate employee" means a foreign national employed in any business
undertaking, Government or a Government
controlled organisation for remuneration;
(d) Omitted.
(e) "importer" means a person 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 motor-car, motor-cycle, van, mircorbus, bus, pick-up, jeep self driven
caravan and tractor with trailer or
semi-trailer 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 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 period of extension.
(3) Omitted.
Provided
that if the importer wishes to retain
such vehicle beyond the 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 the
recommendation of the Consulates 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 vehicles 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 of vehicle to
be endorsed.- When delivery of a vehicle under rule 3 is given
to an importer, and where the period is extended, a stamped endorsement
indicating the period for which the vehicle is allowed to be temporarily
retained in Pakistan shall be made on the passport of the importer.
6. Particulars of importer to be
recorded and communicated to all Customs-station.- (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 vehicle shall not be
allowed to leave Pakistan unless he has exported the vehicle, or an import
permit has been obtained and the customs-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 regarding export 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 of
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 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.
MUHAMMAD WALI KHAN
Second Secretary
[As amended]
S.R.O.177(I)/87, - dated 05.03.1987.
S.R.O.1065(I)/88, - dated 24.11.1988.
S.R.O.465(I)/91, - dated 19.05.1991.
S.R.O.3(I)/96, - dated 02.01.1996
S.R.O.401(I)/96, - dated 13.06.1996.
S.R.O.652(I)/96, - dated 01.08.1996
GOVERNMENT OF
PAKISTAN
MINISTRY OF FINANCE
Islamabad, the 9th September, 1987
CUSTOMS
S.R.O.735(I)/87.- In exercise of the powers conferred by
section 19 of the Customs Act, 1969 (IV of 1969) and in suppression of this
Ministry's Notification No. S.R.O.1146(I)/82, dated the 18th October, 1982, the
Federal Government is pleased to exempt the vehicles specified in column (2) of
the table below from the customs duties chargeable on the freight in excess of
the amount specified in column (3) of the table.
TABLE
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S.No. Description
of vehicles Amount
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(1) (2) (3)
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1. Motor Cars the engine capacity of
which does not exceed 1000 CC
7,000
2. Motor Cars the engine capacity of
which exceeds 1000 CC but does not exceed 1300 CC 9,000
3. Motor Cars the engine capacity of
which exceeds 1300 CC but does not exceed 1600 CC 10,000
4. Motor Cars the engine capacity of
which exceeds 1600 CC but does not exceed 2000 CC 11,000
5. Motor Cars the engine capacity of
which exceeds 2000 CC 12,000
6. Pick ups, Hiace vanc Transit vans
and the like 13,000
7. Jeeps 16,000
8. Coasters 40,000
9. Buses and Trucks chassis 20,000
AITEZAZUDDIN AHMED
Additional Secretary
C.No.1(3)SS(CB)/78-Vol.V.
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