GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC
AFFAIRS, STATISTICS AND REVENUE
REVENUE DIVISION
NOTIFICATION
Islamabad,
the 2nd August, 2000
CUSTOMS
S.R.O.531(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 from so much of the customs-duty as is in excess of ten per cent
leviable under the First Schedule to the Customs Act, 1969 (IV of 1969) and
whole of the sales tax on all unsold, or un-disposed off, vehicles, imported
under the Yellow Cabs Scheme for Revamping Public Transport System, subject to
the condition that the aforesaid vehicles shall be sold in the market by the
importer or title or lieu holder or official assignee which imported the same
within three months from the date of issue of this notification.
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[C.No.2(9)-Tart-II/91]
MIR FUAD
ADDITIONAL SECRETARY
As
amended
S.R.O.578(I)/2000, - dated 18.08.2000
LEVY OF CUSTOMS-DUTIES IN US
DOLLARS PER VEHICLE UNDER FINANCE ACT, 1999 (IV OF 1999)
18. Customs-duties
in certain cases.- (1) Notwithstanding the provisions of
sub-section (1) of section 18 of the Customs Act, 1969 (IV of 1969)
customs-duties shall be levied,--
(a) subject to sub-section (2) and (3), in respect of goods specified in column (1) of the Table-I, at the rates specified in columns (3) and (4) thereof;
(b) subject to sub-section (4), in respect of the goods specified in column (1) of Table-II, at the rates specified in column (3) thereof;
(c) subject to sub-section (5), in respect of the goods specified in column (1) of Table-III, at the rates specified in column (2) thereof; and
(d) subject to sub-section (6), in respect of the goods specified in column (1) of the Table-IV, at the rates specified in column (3) thereof;
TABLE-I
O M I T T E D
TABLE - II
Description of goods P.C.T.
heading Rate
of customs-duties
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(1) (2) (3)
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(a) CKD
kits for buses 8702.1021 0%
(b) CKD
kits upto 1,600cc cars 87.03 0%
(c) Upto
1,600cc cars in CBU condition 87.03 0%
(d) CNG
buses and CNG chassis in CBU conditions Respective
headings 0%
(e) Diesel
buses and diesel chassis in CBU conditions Respective
headings 0%
(f) One
passenger bus in CBU condition per person, if imported
under
the Non-Repatriable Investment (NRI) Scheme Respective
headings 10%
(g) Machinery
& equipment (as is not manufactured locally) if Respective headings 0%
imported
by assemblers of CKD buses and bus body builers.
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TABLE - III
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Description
of goods Rate
of customs-duties
(1) (2)
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1. Pre-Cast Plant Machinery 0%
Batching
plant.
Gantry
cranes.
Overhead
cranes.
Tower
cranes.
Steel
vibrating tables.
Steel
battery moulds.
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Description
of goods Rate
of customs-duties
(1) (2)
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2. Ready Mix Concrete Manufacturing Plants. 0%
Concrete
batching plant with minimum capacity of 40 cubic meters per hours.
Concrete
Transit Mixer with capacity of 6 cubic meter.
Mobile
concrete pumps with minimum boom length of 32 meters, suitable to cater pump
concrete
upto 4 storeys.
3. Concrete Block Manufacturing Plants. 0%
Fully automatic plants with
accessories/with minimum capacity of 30,000 concrete blocks
per
day.
Block
egg laying machines.
Fork
lifters with minimum capacity of 5 tons.
4. Construction Equipment. 0%
Tower cranes.
Batching
plants with minimum capacity of 40 cubic meters per hour.
Concrete
transit mixers.
Excavators.
Mobile
cranes.
Concrete
pumps with capacity of 40 cubic meters per hour.
Loader
with minimum capacity of 2 cubic meters.
Dump
trucks.
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TABLE - IV
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Description of goods Importer's name Rate of
customs-duties
1 2 3
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Any goods, including vehicles, specified in the a. Federal Government 0%
First Schedule to the Customs Act, 1969 b. Provincial Government 0%
(IV of 1969). c. Local Governemnt
Departments 0%
d. Municipal bodies and
development authorities. 0%
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(2) Omittted.
(3) Omitted.
(4) The goods specified against serial No. (c) in column (1) of Table-II, shall be imported only if the local assemblers give a certificate tot he Small and Medium Enterprise Development Authority (SEMDA) of the Government of Pakistan (SEMDA), that their production capacity has exhausted and they have no objection if upto 1,600 cc Cars (CBU) are imported in specified numbers.
(5) The goods are imported
between the 1st of July, 1999 and the 30th June, 2000.
(6) The goods are --
(a) imported for use in an approved foreign grant funded project under a proper grant relating to Capital Aid-Technical Assistance Agreement signed between the Government of Pakitan and a foreign governemnt or agency subject to concurrence of the Central Board of Revenue;
(b) donated to the importers specified in column (2) of Table-IV.
(7) The Federal Government may,
by notification in the official Gazette,--
(a) specify conditions, limitations or restrictions, for carrying out the purposes of this section; and
(b) amend the Table-I, II, III and IV, so as to add any entry thereto or modify or omit any entry therefrom.
As amended
1. Omitted vide Tax Laws (Amendments) Ordinance,
1999 (XXII of 1999), dated 17.12.1999
Appendix IX -
Temporary Import/Export of Goods and
Re-export/import
after repair
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. 895
2. S.R.O.681(I)/80, -
dated 26.06.1980 Temporary export of foreign origin goods for
re-import
after repairs, 897
3. S.R.O.
306(I)/89. - dated 05.04.1989. Temporary export of foreign origin goods for re-import
after
repair. 897
4. S.R.O.
818(I)/89. - dated 19.08.1989. Temporary import of goods for re-export after further
processing etc. (Exemption from customs duty 989
and
sales tax).
5. S.R.O.552(I)/98, - dated 12.06.1998 Exemption of customs duty on goods
temporarily
imported
into Pakistan with a view to subsequent. 900
exportation
6. S.R.O.954(I)/98, -
dated 07.09.1998 Exemption of customs duty and sales
tax on temporarily
imported goods for the purpose of value 901
added garments.