政策法规现行有效巴基斯坦清关税务

Duty free import of new car of engine capacity not exceeding 1350cc by a pakistani disable national.

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	2010-04-27	2010-04-27	Pakistan Federal Board of Revenue (FBR) - Customs

发布04-27

生效04-27

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 277(I)/2010号通知，豁免进口排量不超过1350cc且装有残疾补偿特殊装置的新车关税。该优惠仅适用于持有商务部颁发的进口授权证书的巴基斯坦残疾公民自用车辆。每人限进口一辆，且自抵达之日起五年内禁止出售或转让，除非转让给另一持证残疾人、补缴税款或在持有人去世后由继承人按规定处置。违反条件者需补缴免税额及承担《1969年海关法》下的处罚责任。

巴基斯坦 FBR 海关法规 SRO 277(I)/2010（2010-04-27）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE & REVENUE

(REVENUE DIVISION)

***

Islamabad, the 27th April, 2010

NOTIFICATION

(CUSTOMS)

S.R.O 277 (I)/2010.- In exercise of the powers conferred by section 19 of

the Customs Act, 1969 (IV of1969),theFederal Governmentispleasedto exempt

new motor cars of engine capacity not exceeding 1350 cc, fitted with special

gadgets for the purpose of compensating disability, from customs-duty leviable in

the First Schedule to the said Act, as is imported by a Pakistani disabled national

for his own use subject to the following conditions, namely:-

(i) only those persons shall be entitled to import the customized cars

who have been issued an import authorization certificate by the

Ministry of Commerce on the recommendations of the Federal

Board of Disabled Persons comprising representatives of the

Ministry of Commerce, Federal Board of Revenue and Ministry of

Social Welfare, and an orthopedic surgeon nominated by the

Ministry of Health;

(ii) the import authorization certificate shall be issued as per criteria

and conditions laid down in the Notification No. 16(I)/2006 – Import

II, dated the 28th September, 2009, issued by the Ministry of

Commerce;

(iii) only one car shall be allowed to be imported by a disabled person

in terms of this notification; and

(iv) the car shall not be sold or otherwise transferred to any person

before the expiry of five years from the date of its arrival in

Pakistan, except-

(a) to another disabled person on production of a valid import

authorization issued by the Ministry of Commerce on

recommendation of the Federal Board of Disabled Persons;

(b) on payment of duty and taxes as were otherwise applicable at

the time of import and were exempted; and

dispose of the vehicle, within five years of import, only in the

manner specified above.

In case of any violation of conditions of this notification, the

importer shall be liable to pay the exempted duties and taxes

besides any penal action under the provisions of the Customs Act,

1969 (IV of 1969).

[C. No. 1(1) Tar-II/87 – 11/2010]

(Munir Qureshi)

Additional Secretary