GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE

NOTIFICATION

Islamabad, the 17th June, 2000

CUSTOMS

S.R.O. 362(I)/2000.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969) and clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the goods imported by or donated to a non-profit making educational and research institution from the whole of customs-duties specified in the First Schedule to the Customs Act, 1969 (IV of 1969), and the whole of sales tax subject to the following conditions, namely:-

(i) The imported goods have an educational and scientific character;

(ii) the importing or receiving institutions are recognized, aided or run by the Federal Government or a Provincial Government;

(iii) the importing or receiving instituion shall produce a certificate from the competent authority that -

(a) goods or equivalent educational and scientific value are not manufactured in Pakistan; and

(b) the imported goods will be used exclusively under the control and responsibility of the importing or receiving institution.

Explanation.- For the purposes of this Notification, the express "Competent Authority" means,-

(i) in case of institutions falling inthe jurisdication of the Federal Government, the Ministry of Education or Ministry of Science & Technology or any other relevant Ministry of the Federal Government;

(ii) in casse of an institution falling within the jurisdiction of a Provincial Governement, the Director of Education or Technical Education or Public Institution or any other relevant authority of the Provincial Government; and

(iii) in case of university recognized by the Univrsity Grants Commissin, the Registrar of the

University.

--------------------------------------------------------------------------------------------------------------------------------------------------------

[C.No.3(9)-Tar-I/88]

Mir Fuad

Additional Secretary