Islamabad, the 25^th May, 2001

NOTIFICATION

(CUSTOMS/SALES TAX)

S.R.O. 320 (1)/2001:- In exercise of the power conferred by sub section (1) of 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 the whole of customs-duty livable under the First Schedule to the Customs Act, 1969 (IV of 1969), and sales tax chargeable on such sport goods or goods usable in or in connection with sports excluding vehicles as are imported by or on behalf of the 9^th SAF Games Organizing Committee for exclusive use in the 9^th SAF Games’ event subject to the following conditions, namely:-

1. Only such goods shall be allowed exemption under this notification as are certified by the Chairman, 9^th SAF Games Organizing Committee;
2. The goods cleared under this notification shall be exclusively used in connection with the event of the 9^th SAF Games being held in Pakistan from the 6^th October; 2001, to the 15^th October, 2001;
3. The goods shall not be sold or otherwise disposed off without prior permission of the Central Board of Revenue and without payment of customs-duty and sales tax chargeable thereon;
4. In case the goods are completely consumed during the event of the 9^th SAF Games or otherwise destroyed or wasted or are freely distributed to the sports persons, the Chairman, 9^th SAF Games Organizing Committee shall issue a proper certificate about such disposal of the goods and send a copy of such certificates each to the concerned Collector of Customs and the Central Board of Revenue; and
5. On the conclusion of the 9^th SAF Games, the Chairman, 9^th SAF Games Organizing Committee shall inform the Central Board Revenue whether or not the goods will become property of the Pakistan Sports Board, or these will be distributed to different sports organizations of the Pakistan Armed Forces, of these will be handed over to any authorized Government department or institution of to the Sports Endowment Fund as and if established by the Chairman, 9^th SAF Games Organizing Committee for further disposal as may be approved by the Central Board of Revenue.

1. The Federal Government is further pleased to direct that exemption from payment of sales tax shall also be admission on supply of taxable goods specified herein above if the same are procured, purchased or otherwise received from any local registered manufacture, registered supplier, sponsor or any other source, and the conditions specified herein above shall mutatis mutandis apply on such supply of goods.
2. Exemption from payment of customs-duty and sales tax under this notification shall not be available after the 15^th October, 2001.

[F.C.No.17 (23) 92-Cus Exp.]

[F.C.No.1/1-STT/2001]

(DR MANZOOR AHMAD)

Additional Secretary