实时快讯
政策法规 已废止巴基斯坦清关税务

Review of Regulatory duty on luxury/ non-essential goods under SRO 482(I)/2009 dated 13-06-09 - (Superseded by S.R.O 1035(I)/2017 dated October 16,2017)

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2009-06-132009-06-13Pakistan Federal Board of Revenue (FBR) - Customs
发布06-13
生效06-13
废止10-16
该法规已废止 · 废止日期 2017-10-16
废止依据:Superseded by S.R.O 1035(I)/2017 dated October 16, 2017
摘要总结AI 辅助解读
该法规为巴基斯坦联邦税务局(FBR)于2009年发布的SRO 482(I)/2009,旨在对奢侈品及非必需品征收监管税(Regulatory Duty)。涉及商品包括槟榔、玉米(限印度进口)、烟草制品、陶瓷卫浴/餐具、汽车(SUV/轿车等)、枪支弹药等,税率介于10%至50%不等。法规列明了多项豁免情形,如FTA/PTA项下进口、临时进口等。注意:该法规已于2017年10月16日被SRO 1035(I)/2017废止,当前不再适用,仅具历史参考意义。
官方原文
外文原文 · 可AI翻译 · 可溯源
巴基斯坦 FBR 海关法规 SRO 482(I)/2009(2009-06-13)

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVENUE

(REVENUE DIVISION)

Islamabad, the 13th June, 2009.

NOTIFICATION

(CUSTOMS)

S.R.O. 482 (I)/2009.- In exercise of the powers conferred by sub-section (3) of section

18 of the Customs Act,1969 (IV of 1969), and in supersession of its Notification No. SRO

896(I)/2008, dated the 27th August, 2008, the Federal Government is pleased to levy regulatory

duty on import of goods specified in column (3) of the Table below, falling under the PCT code

of the First Schedule to the Customs Act, 1969 (IV of 1969) specified in column (2) thereof, at

the rates specified in column (4) of that Table:-

3[TABLE

S.NO. PCT CODE DESCRIPTION RATE OF

REGULATORY DUTY

(1) (2) (3) (4)

  1. 4[0802.8000 Areca nuts (Betel nuts) 10% ad valorem]
  2. 1005.9000 Maize If imported from India 25% ad valorem
  3. 2402.1000 Cigars, cheroots and 15% ad valorem

cigarillos, containing tobacco

  1. 2402.2000 Cigarettes containing 15% ad valorem

tobacco

  1. 2402.9000 Other 15% ad valorem
  2. 4[2403.1000 Water pipe tobacco specified 15% ad valorem]

in Subheading Note 1 of

Chapter 24 of the first

Schedule to the Customs

Act, 1969

4[6A. 2403.1900 Other 15% ad valorem]

  1. 2403.9100 Homogenised" or 15% ad valorem

"reconstituted" tobacco

  1. 2403.9910 Tobacco for chewing 15% ad valorem
  2. 2403.9990 Other 15% ad valorem
  3. 6907.1000 Tiles, cubes and similar 15% ad valorem

articles, whether or not

rectangular, the largest

surface area of which is

capable of being enclosed in

a square the side of which is

less than 7 cm

  1. 6907.9000 Other 15% ad valorem
  2. 6908.1000 Tiles, cubes and similar 15% ad valorem

articles, whether or not

rectangular, the largest

surface area of which is

capable of being enclosed in

a square the side of which is

less than 7cm

  1. 6908.9010 Tiles 15% ad valorem
  2. 6908.9090 Other 15% ad valorem
  3. 6910.1010 Wash basin 15% ad valorem
  4. 6910.1020 Bath tubs ceramic 15% ad valorem
  5. 6910.1030 Bidets ceramic 15% ad valorem
  6. 6910.1040 Cisterns ceramic 15% ad valorem
  7. 6910.1050 Sink ceramic 15% ad valorem
  8. 6910.1060 Toilet ceramic 15% ad valorem
  9. 6910.1070 Urinals ceramic 15% ad valorem
  10. 6910.1080 Water loset pans 15% ad valorem
  11. 6910.1090 Other 15% ad valorem
  12. 6910.9000 Other 15% ad valorem
  13. 6911.1010 Dinner sets 15% ad valorem
  14. 6911.1020 Dishes 15% ad valorem
  15. 6911.1030 Plates 15% ad valorem
  16. 6911.1040 Tea cups and saucers 15% ad valorem
  17. 6911.1090 Other 15% ad valorem
  18. 6911.9000 Other 15% ad valorem
  19. 6912.0010 Tableware and kitchenware 15% ad valorem
  20. 6912.0090 Other 15% ad valorem
  21. 6913.1000 Of porcelain or china 15% ad valorem
  22. 6913.9000 Other 15% ad valorem
  23. 6914.1000 Of porcelain or china 15% ad valorem
  24. 6914.9000 Other 15% ad valorem

5[36A. 8703.2323 Sport utility vehicles 1801cc 50% ad valorem]

to 3000cc (except electric

hybrids)

  1. 8703.2329 Cars and Jeeps 1801 cc to 50% ad valorem

3000cc (except electric

hybrids)

  1. 8703.2490 Cars and Jeeps above 3000 50% ad valorem

cc (except electric hybrids)

5[38A 8703.3223 Sport utility vehicles above 50% ad valorem

2000cc (except electric

hybrids)

38B 8703.3225 All terrain vehicles (CBU) 50% ad valorem]

(except electric hybrids)

  1. 8703.3229 Cars and Jeeps above 2000 50% ad valorem

cc (except electric hybrids)

  1. 8703.3390 Cars and Jeeps above 2500 50% ad valorem

cc (except electric hybrids)

  1. 8703.9000 Other (except electric 50% ad valorem

hybrids)

  1. 9302.0092 Pistols, single barrel , 15% ad valorem

semiautomatic or otherwise

  1. 9302.0093 Pistols, multiple barrel 15% ad valorem
  2. 9302.0099 Other 15% ad valorem
  3. 9303.1000 Muzzle loading firearms 15% ad valorem
  4. 9303.2011 Pump action 15% ad valorem
  5. 9303.2012 Semiautomatic 15% ad valorem
  6. 9303.2019 Other 15% ad valorem
  7. 9303.2020 Shotguns, multiple barrel, 15% ad valorem

including combination guns

  1. 9303.2090 Other 15% ad valorem
  2. 9303.3010 Single shot 15% ad valorem
  3. 9303.3020 Semiautomatic 15% ad valorem
  4. 9303.3090 Other 15% ad valorem
  5. 9303.9000 Other 15% ad valorem
  6. 9304.0000 Other arms (for example, 20% ad valorem

spring, air or gas guns and

pistols, truncheons),

excluding those of heading

93.07

  1. 9306.2100 Cartridges 15% ad valorem
  2. 9306.2900 Other 15% ad valorem
  3. 9306.3010 Cartridges for riveting or 20% ad valorem

similar tools or for captive

bolt human killers and parts

thereof

  1. 9306.3090 Other 15% ad valorem
  2. 9306.9000 Other 20% ad valorem]
  1. The regulatory duty shall not be levied on the following, namely;-

(a) 3[Omitted]

(b) Omitted];

(c) imports against customs notifications issued under Free Trade Agreements

(FTAs) and Preferential Trade Agreements (PTAs);

(d) imports under Notification No. S.R.O. 678 (I)/2004 dated the 7th August, 2004;

(e) imports under Chapter 99 of First Schedule of the Customs Act, 1969 (IV of

1969);

(f) imports under the Baggage Rules,2006;

(g) imports under sub chapters 3 and 7 of chapter XII and chapter XV of

Customs Rules, 2001;

(h) imports under Small and Medium Enterprises and Export Oriented Units

Rules, 2008; and

(i) imports under temporary importation scheme vide S.R.O. 492(I)/2009, dated

the 13th June, 2009.

  1. This notification shall take effect from the 14th day of June, 2009.

____________________________________________________________________________

[C.NO.6(3)/2008-CB-PART-I/09]

(MUNIR QURESHI)

Additional Secretary

As amended:

  1. S.R.O.747(I)/2009 - dated 22.08.2009
  2. S.R.O.1056(I)/2010 - dated 22.11.2010.
  3. S.R.O.479(I)/2011 - dated 03.06.2011(w.e.f. 04.06.2011)
  4. S.R.O.577(I)/2012 - dated 01.06.2012(w.e.f. 04.06.2012)
  5. S.R.O.742(I)/2013 - dated 28.08.2013
§
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