政策法规现行有效巴基斯坦清关税务

Complete Exemption of customs duties & Sales Tax on import of Plant,Machinery,Equipments and Specific items used in production of bio-diesel.

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	2008-05-21	2008-05-21	Pakistan Federal Board of Revenue (FBR) - Customs

发布05-21

生效05-21

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 474(I)/2008号通知，对生物柴油生产所需的植物、机械、设备及特定物品实施100%关税与销售税豁免。该政策通过修订2006年第575(I)号通知新增第39项条目。进口商需获得替代能源发展委员会（AEDB）出具的“真实项目需求”认证方可享受免税。关键合规约束在于：免税进口的货物在五年内不得出售或处置，除非经FBR事先批准并补缴进口时的全部税费。此规定旨在鼓励生物柴油产业投资，但设置了严格的资产锁定与监管期。

巴基斯坦 FBR 海关法规 SRO 474 (I)/2008.（2008-05-21）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS

(REVENUE DIVISION)

***

Islamabad, the 21st May, 2008.

NOTIFICATION

(CUSTOMS)

S.R.O. 474 (I)/2008. - In exercise of the powers conferred by 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 direct

that the following further amendments shall be made in its Notification No. S.R.O.

575(I)/2006, dated the 5th June, 2006, namely:-

In the aforesaid Notification, after Sr.No.38, in column (1), and the

entries relating thereto in columns (2), (3), (4) and (5), the following new serial

number and the entries relating thereto shall be added, namely:-

“39. Plant, machinery, Respective 0% The Alternative

equipment and headings Energy Development

specific items used Board (AEDB),

in production of Islamabad shall certify

bio-diesel. in the prescribed

manner and format as

per Annex-B that the

imported goods are

bonafide project

requirement.

The goods shall not

be sold or otherwise

disposed of within a

period of five years of

their import except

with the prior approval

of the FBR and

payment of customs

duties and taxes

leviable at the time of

import.”.

[C.No. 3/6/Mach./96]

(MEHMOOD ALAM)

ADDITIONAL SECRETARY