政策法规现行有效巴基斯坦清关税务

Exemption from Customs duty/sales tax/Income Tax on import of Hybrid Electric Vehicles (HEV)

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	2012-06-02	2012-06-02	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-02

生效06-02

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 607(I)/2012号通知，对进口混合动力电动汽车（HEV，PCT编码87.03）实施关税、销售税及预扣税减免。核心政策为：仅征收适用税率75%的税费，即免除超出75%部分的税款。针对旧车或二手车，允许按月折旧计算税费减免，折旧率为每月2%，最高上限为60%。该法规自2012年6月2日起生效，直接影响相关车辆的进口成本核算与清关申报。

巴基斯坦 FBR 海关法规 SRO 607(I)/2012（2012-06-02）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE

(REVENUE DIVISION)

Islamabad, the 2nd June, 2012

NOTIFICATION

(Customs, Sales Tax and Income Tax)

S.R.O. 607(I)/2012.- In exercise of the powers conferred by section 19 of the

Customs Act, 1969 (IV of 1969), clause (a) of sub-section (2) of section 13 of the Sales

Tax Ac t, 1990 and sections 53 and 148 of the Income Tax Ordinance, 2001 (XLIX of

2001), the Federal Government is pleased to exempt Hybrid Electric Vehicles (HEV)

falling under PCT Code 87.03, on import from so much of the customs duty, sales tax

and withholding tax, as are in excess of 75% of the applicable rates thereof.

Depreciation in the duties and taxes, in case of old and used HEVs, shall be

admissible at the rate of 2% per month subject to a maximum of 60%.

______________________________________________________________________

[C.No.1(3)Tar-III/2012 ]

(Mumtaz Haider Rizvi)

Secretary