政策法规现行有效巴基斯坦清关税务

Levy of Additional Customs Duty on import of goods

效力	法规类型	发布日期	生效日期	发文机构
现行有效	部门规章	2021-06-30	2021-06-30	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-30

生效06-30

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 841(I)/2021，修订进口货物附加关税。核心调整包括：对EDB认证的新车型/新款式提供15% ad val.优惠税率（有效期2年或至2024年6月30日）；明确排除特定类型三轮车并新增电动三轮车31%税率；依据电动车政策，批准组装商进口的组件在5年内免征附加关税；同时更新附录I和II中大量汽车零部件的HS编码及适用车辆范围。建议相关方核实具体税号与资质以享受优惠。

巴基斯坦 FBR 海关法规 SRO 841(I)/2021（2021-06-30）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVENUE

(REVENUE DIVISION)

*****

Islamabad, the 30th June, 2021.

NOTIFICATION

(CUSTOMS)

S.R.O 841(I)/2021.- In exercise of the powers conferred by sub-section (5) of section 18

of the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to direct that the

following further amendments shall be made in its Notification No. S.R.O 693(I)/2006, dated the

1st July, 2006, namely:-

In the aforesaid Notification,-

(1) in the Table;-

(a) against S No. 1, in column and entry relating thereto in column (4),

after the words and full stop “ad val.” the expression “ but 15% ad

val. for new make or model as certified by EDB for two years from

the date of issuance of manufacturing certificate or up to the 30th

June, 2024 , whichever is earlier”; shall be inserted;

(b) in S No. 6 in column (1), and entry relating thereto in column (2),

the following shall be substituted namely;-

“Vehicles of PCT heading 87.03 (excluding 4-Stroke auto

rickshaw of PCT heading 8703.2115 and Electric Rickshaw

of PCT heading 8703.8030)”;

(4), after the full stop the expression “ but 15% ad val. for new

make or new model exceeding 200cc as certified by EDB for two

years from the date of issuance of manufacturing certificate or up to

the 30th June, 2024, whichever is earlier.”; shall be inserted;

(d) after S No. 7, in column (1), and entry relating thereto in column

(2),(3) and (4), the following new S. No. shall be inserted namely;-

“7a. Electric auto Rickshaw of PCT Appendix I 31% ad val.”;

Heading 8703.8030

(e) against S No. 11 in column (1) and entry relating thereto in

column(4), after the full stop, the expression “ but 15% ad val. for

new make or new model exceeding 125cc as certified by EDB for

two years from the date of issuance of manufacturing certificate or

up to the 30th June, 2024, whichever is earlier.”; shall be inserted;

(f) against S No. 12 in column (1) and entry relating thereto in column

(4), after full stop, the expression “ but 15% ad val. for new make or

new model exceeding 200cc as certified by EDB for two years from

the date of issuance of manufacturing certificate or up to the 30th

June, 2024, whichever is earlier.”; shall be inserted;

(2) in the third proviso, for the full stop at the end, a colon shall be

substituted and thereafter the following new provisos shall be added,

namely,-

“Provided also that in line with electric vehicles policy

approved vide Economic Coordination Committee

(ECC) decision in case No. ECC-244/27/2020 dated

10.06.2020 and ratified by the Cabinet vide case No.

399/23/2020 dated 16.06.2020 implemented vide Part-

V(A) to the 5th Schedule of Customs Act, 1969, the

additional Customs duty leviable under this notification

shall not be charged on sub-components and

components, imported in any kit form, by an assembler

or manufacturer approved by Engineering Development

Board for the Electric vehicles mentioned under Sr. No.

2,3,5 and 11 of the Table of SRO 693(I)/2006 dated

01.07.2006 for a period of five years from the start of

assembly or manufacturing of respective vehicles:

Provided also that Appendix-I and Appendix-II

will be updated bi-annually by December 31

and June 30 of every year on recommendation

of Engineering Development Board. The

components or assemblies localized by any

OEM or vendor in respective vehicle category

shall qualify for inclusion in Appendix-I and

Appendix-II.”;

(3) in Appendix-I ,-

(a) in column (1), for PCT heading “4016.9930”, and entry relating

thereto in column (2), in serial No. (3), the following shall be

substituted;

“Rubber cover for kick starter lever, foundation rubber for

engine mounting, rubber bushings, rubber plugs, rubber

insulators, packing rubber for wind screen, rubber mountings

for silencer pipes bushes, boots, and mud flappers, meant for

industrial assembly / manufacture of vehicles of sub –

heading 8703.2115, 8703.8030, 8704.3150”;

(b) in column (1), for PCT heading “7009.1010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - Rear view mirrors for motor cars of heading 87.03,

and vehicles of sub-headings 8703.2113, 8703.2115,

8703.2195,8703.2240, 8703.2260, 8703.2313, 8703.2323,

8703.3223, 8703.3225, 8704.3130, 8703.8030, 8704.3150,

8704.3190, and vehicles of heading 87.11”;

thereto in column (2), the following shall be substituted;

“- - - For motor cars of heading 87.03 and vehicles of

subheadings 8703.2113, 8703.2115, 8703.2193, 8703.2195,

8703.2240, 8703.2260, 8703.2313, 8703.2323, 8703.3223,

8703.3225, 8703.8030, 8704.2190, 8704.3130, 8704.3150

and 8704.3190”;

(d) in column (1), for PCT heading “8705.1010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - Meant for motor cars of heading 87.03, vehicles of

subheadings 8703.2113, 8703.2115, 8703.2193, 8703.2195,

8703.2240, 8703.2260, 8703.2313, 8703.2323, 8703.3223,

8703.3225, 8703.8030, 8704.2190, 8704.3130, 8704.3150,

8704.3190 vehicles of heading 87.11”;

(e) in column (1), for PCT heading “8512.2010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - Following components of motor vehicles;

(1) Head light for vehicles of sub-headings 8703.2115,

8703.2260, 8703.2313, 8703.2323, 8703.3223, 8703.3225,

8703.8030, 8704.3150 and vehicles of heading 87.11;

(2) Lamp assembly, front turn signal for motor cars of

heading 87.03 (not exceeding 1200cc), vehicles of sub-

headings 8703.2113, 8703.2115, 8703.2193, 8703.2195,

8703.2240,8703.3225, 8703.8030, 8704.3130, 8704.3150,

8704.3190 and vehicles of heading 87.11

(3) Lamp assembly for luggage compartment for vehicles of

heading 87.03

(4) Lamp assembly for illuminating license plate for motor

cars of heading 87.03 and vehicles of sub-headings

8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2260,

8703.2313, 8703.2323, 8703.3223, 8704.2190, 8704.3130

and 8704.3190;

(5) Rear combination lamp / back up lamp / rear turning

indicator / plough lamps / reverse light / parking light for

motor cars of heading 87.03 (not exceeding 800cc), vehicles

of subheadings 8703.2113, 8703.2115, 8703.2195,

8703.2240, 8703.3225, 8703.8030, 8704.3130, 8704.3150,

8704.3190 and 87.11;

(6) Lamp assembly, side body turning indicator for motor

cars of heading 87.03 and vehicles of sub-headings

8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240,

8703.2260, 8703.2313, 8703.2323, 8703.3223, 8703.3225,

8703.8030, 8704.3130, 8704.3150 and 8704.3190;

(7) Turn flasher assembly for motor cars of heading 87.03

(not exceeding 1200 cc) and vehicles of sub-heading

8703.2115, 8703.8030 and 8704.3150 winking devices for

vehicles of heading 87.11

(8) Car ceiling lamp/room lamp for motor cars of heading

87.03 not exceeding 1200cc and vehicles of sub-headings

8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2260,

8703.2313, 8703.2323, 8703.3223, 8703.3225, 8704.2190,

8704.3130 and 8704.3190”

(f) in column (1), for PCT heading “8512.3010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - For vehicles of sub-headings 8703.2113, 8703.2115,

8703.2193, 8703.2195, 8703.2240, 8703.3225, 8703.8030,

8704.2190, 8704.3130, 8704.3150, 8704.3190 and heading

87.11”;

(g) in column (1), for PCT heading “8544.3011” and entry relating

thereto in column (2), the following shall be substituted;

“- - - - Wiring sets and cable sets for motor cars of heading

87.03 and vehicles of sub-headings 8703.2113, 8703.2115,

8703.2193, 8703.2195, 8703.2240, 8703.2260, 8703.2313,

8703.2323, 8703.3223, 8703.3225, 8703.8030, 8704.2190,

8704.3130, 8704.3150, 8704.3190 and vehicles of heading

87.11”;

(h) in column (1), for PCT heading “8544.4221” and entry relating

thereto in column (2), the following shall be substituted;

“- - - -Wiring sets and cable sets for motor cars of heading

87.03 and vehicles of sub-headings 8703.2113,8703.2115,

8703.2193, 8703.2195, 8703.2240, 8703.2260, 8703.2313,

8703.2323, 8703.3223, 8703.3225, 8703.8030, 8704.2190,

8704.3130, 8704.3150, 8704.3190 and vehicles of heading

87.11”;

(i) in column (1), for PCT heading “8708.1020” and entry relating

thereto in column (2), the following shall be substituted;

“- - - (1) Following components for motor cars of heading

87.03

(i) Front and Rear Bumper (cover)

(ii) Member/reinforcement for bumpers

(iii) Side supports for bumpers

(2) Following components for vehicles of heading

8703.2113, 8703.2195, 8703.2240, 8704.3130

(i) Front and rear bumper (covers)

(ii) Stays/ bracket for covers

(3) Front bumper ( sheet metal part ) for vehicles of

subheading 8703.2260, 8703.2313, 8703.2323 and

8703.3223

(4) Front bumper and parts thereof for vehicles of sub –

headings 8704.2190 and 8704.3190

(5) Bumpers and parts thereof for vehicles of sub -heading

8703.2115, 8703.8030, 8704.3150

(6) Front bumpers for vehicles of sub – heading

8703.3225”;

(j) in column (1), for PCT heading “8708.2931” and entry relating

thereto in column (2), in serial (E) the following shall be substituted;

“Parts and accessories of bodies (including cabs) for

vehicles of sub - heading 8703.2115 and 8703.8030”;

(k) in column (1), for PCT heading “8708.2941” and entry relating

thereto in column (2), in serial (D) the following shall be substituted;

“Parts and accessories of bodies (including cabs) for

vehicles of sub - heading 8704.3150”;

(l) in column (1), for PCT heading “8708.3020” and entry relating

thereto in column (2), the following shall be substituted;

“- - - Following components for vehicles of heading 87.03

(1) Brake pedal box assembly and parts, top cover for brake

pedal (sheet metal), hand brake lever assembly and parts

and brake pipes of vehicles of sub – heading 8703.3225

(2) Brake tubes, pipes and their covers of motor cars of

heading 87.03 and vehicles of sub-headings 8703.2113,

8703.2195, 8703.2240, 8703.2260, 8703.2313, 8703.2323

and 8703.3223

(3) Brakes and parts thereof (excluding brake master

cylinder / pump, actuator and strut) and Mounted brake

linings for vehicles of sub heading 8703.2115 and

8703.8030.

(4) Cable parking brake and parts thereof, of motor cars of

heading 87.03 and vehicles of sub-heading 8703.2113,

8703.2195 and 8703.2240;

(5) Disc/ drum brake of motor cars of heading 87.03 and

vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195

and 8703.2240

(6) Dust Cover for brake disc of motor cars of heading

87.03 and vehicles of sub-heading 8703.2193

(7) Lever parking brake assembly and parts thereof, of

motor cars of heading 87.03 and vehicles of sub-headings

8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2260,

8703.2313, 8703.2323 and 8703.3223

(8) Brake Pedal and housing assembly and parts thereof for

motorcars of sub-headings 87.03 and 8703.2193

(9) Brake Pedal assembly and parts thereof; Parking brake

cable and parts thereof for vehicles of sub-headings

8703.2260, 8703.2313, 8703.2323 and 8703.3223”;

(m) in column (1), for PCT heading “8708.7010” and entry relating

thereto in column (2), the following shall be substituted;

- - - Road wheels (excluding casted), rims discs, caps,

ornaments and weights for motor cars of heading 87.03 and

vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193,

8703.2195, 8703.2240, 8703.2260, 8703.2313, 8703.2323,

8703.3223, 8703.8030, 8704.2190, 8704.3130, 8704.3150

and 8704.3190”;

(n) in column (1), for PCT heading “8708.8010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - (1) Suspension Shock absorbers for motor cars of

heading 87.03 and vehicles of sub-headings 8703.2113,

8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.8030,

8704.2190, 8704.3130, 8704.3150 and 8704.3190

(2) Parts of shock absorber for the vehicle of sub heading

8703.2115 and 8704.3150”;

(o) in column (1), for PCT heading “8708.9410” and entry relating

thereto in column (2), the following shall be substituted;

“- - - (1) Steering wheels (non air bag/ non PU foamed type)

for motor cars of heading 87.03 not exceeding 1200cc and

vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195,

8703.2240, 8704.3130 and 8704.3190; steering knuckle arm

left and steering drag link for vehicles of sub heading

8704.2190

(2) Steering gears and links for motor cars of heading 87.03,

not exceeding 800 cc

(3) Covers for steering column for motor cars of heading

87.03 and vehicles of sub-heading 8703.2113, 8703.2195,

8703.2240, 8704.3130 and 8704.3190;

(4) Steering column for vehicles of sub-heading 8703.2113,

8703.2195, 8703.2240 and 8704.3130;

(5) Bracket steering gear box for vehicles of sub-heading

8703.2113, 8703.2195, 8703.2240 and 8704.3130 and

(6) steering wheels, steering columns, steering boxes and

Steering stem for vehicles of sub - heading 8703.2115,

8703.8030, 8704.3150”;

(p) in column (1), for PCT heading “8708.9930” and entry relating

thereto in column (2), in serial (E) the following shall be substituted;

“(E)Following components for vehicles of sub heading

8703.2115 and 8703.8030

(1) Air filter assembly and parts thereof

(2) Battery carrier assembly and parts thereof

(3) Brackets

(4) Brake oil tank

(5) Breather tube

(6) Chassis and parts thereof

(7) Control cables assemblies and parts thereof

(8) Engine mounting bolt; Engine cover

(9) Engine mounting bridge / cross member

(10) Fuel pipes

(11) Fuel tank assembly and parts thereof; cap fuel tank

(12) Fuse box assembly and parts thereof

(13) Handle grip

(14) Internal cock for handle grip

(15) Kick starter assembly and parts thereof

(16) Knobs

(17) Lever assembly gear shift

(18) Sleeve for wheel

(19) Spacer for wheel

(20) Speedometer cable assembly and parts thereof

(21) Torque rod

(22) Wheel nuts”;

(q) in column (1), for PCT heading “9401.2010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - For motor cars of heading 87.03 and vehicles of sub-

headings 8703.2113, 8703.2115, 8703.2193, 8703.2195,

8703.2240, 8703.2260, 8703.2313, 8703.3223, 8703.3223,

8703.3225, 8703.8030, 8704.2190, 8704.3130, 8704.3150

and 8704.3190”; and

(r) in column (1), for PCT heading “9401.9010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - Seat parts made of foam, head/arm rests and seat

frames for motor cars of heading 87.03 and vehicles of sub-

headings 8703.2113, 8703.2115, 8703.2193, 8703.2195,

8703.2240, 8703.2260, 8703.2313, 8703.3223, 8703.3223,

8703.3225, 8703.8030, 8704.2190, 8704.3130, 8704.3150

and 8704.3190”;

(4) in Appendix-II,-

(a) in column (1), for PCT heading “4012.9010” and entry relating

thereto in column (2), the following shall be substituted;

“- - - Flaps for use with tyres / tubes for vehicles of sub -

heading 8701.2020, 8701.2040, 8701.2060, 8701.2090,

8704.9030 and 8704.2219”;

(b) in column (1), for PCT heading “4016.9920” and entry relating

thereto in column (2), in serial No. (1) and (3) the following shall be

substituted;

“(1) Cushion / pad sub - assembly for cabin mounting rear

member, for vehicles of sub - heading 8704.2219 and

8704.9030

(3) Mud flaps / mud guards for vehicles of heading 87.02

and sub – headings 8701.2020, 8704.2040, 8701.2060,

8701.2090, 8704.2219, 8704.2299, 8704.9030 and

8704.2390”;

thereto in column (2), the following shall be substituted;

“- - - For vehicles of heading 87.02 and sub-headings

8701.2020, 8701.2040, 8701.2060, 8701.2090, 8704.2219,

8704.2299, 8704.9030 and 8704.2390”;

				(d)			in column (1), for PCT heading “8206.0020” and entry relating
							thereto in column (2), the following shall be substituted;

thereto in column (2), the following shall be substituted;

“- - - - Wiring sets and cable sets for vehicles of heading

87.02 and sub-headings 8701.2020, 8701.2040, 8701.2060,

8701.2090, 8701.9290, 8701.9390, 8704.2219, 8704.2299,

8704.9030 and 8704.2390”;

(j) in column (1), for PCT heading “8544.4222” and entry relating

thereto in column (2), the following shall be substituted;

“- - - -Wiring sets and cable sets for vehicles of heading

87.02 and sub-headings 8701.2020, 8701.2040, 8701.2060,

8701.2090, 8701.9290, 8701.9390, 8704.2219, 8704.2299,

8704.9030 and 8704.2390”;

(k) in column (1), for PCT heading “8708.1010” and entry relating

thereto in column (2), in serial No. (2) the following shall be

substituted;

“(2) Bumper (sheet metal type) and parts thereof for

vehicles of sub - headings 8704.2219, 8704.2299,

8704.9030 and 8704.2390”;

(l) in column (1), for PCT heading “8708.2120” and entry relating

thereto in column (2), the following shall be substituted;

“- - - For vehicles of heading 87.02 and sub-headings

8701.2020, 8701.2040, 8701.2060, 8701.2090, 8704.2219,

8704.2299, 8704.9030 and 8704.2390”;

(m) in column (1), for PCT heading “8708.2942” and entry relating

thereto in column (2), in heading (A) and (B) the following shall be

substituted respectively;

“- - - - (A) Following components for vehicles of sub -

heading 8704.2219 and 8704.9030

(B) Following components for vehicles of sub – heading

8704.2299 and 8704.9030”;

(n) in column (1), for PCT heading “8708.3032” and entry relating

thereto in column (2), in serial (A) the following shall be substituted;

“- - - - (A) Following components, of vehicles of sub -

heading 8704.2219 and 8704.9030”;

(o) in column (1), for PCT heading “8708.5010” and entry relating

thereto in column (2), in serial No. (1), (2) and (4) the following shall

be substituted respectively;

“- - - (1) Built up drive axles with hub and brake drum for

vehicles of heading 87.02 and sub - headings 8701.2090,

8704.2219, 8704.2299, 8704.9030 and 8704.2390

(2) Wheel hubs for axles for vehicles of heading 87.02 and

sub headings 8701.2020, 8701.2090, 8701.2040, 8701.2060,

8704.2219, 8704.2299, 8704.9030 and 8704.2390

(4) Built up Non driving axles with hub and brake drums for

vehicles of heading 87.02 and sub - headings 8701.2020,

8701.2040, 8701.2060, 8701.2090, 8704.2219, 8704.2299,

8704.9030 and 8704.2390 ; Dust protection caps for wheel

hubs and Wheel hubs for axles for vehicles of heading

87.02 and sub heading 8701.2020, 8701.2040, 8701.2090,

8704.2219, 8704.2299 and 8704.2390”;

(p) in column (1), for PCT heading “8708.7020