政策法规现行有效巴基斯坦清关税务

Exemption from customs duty leviable on import of vehical classifiable under PCT 8703 ment for transportation of person having bulletproofing and other security features.

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	2007-11-17	2007-11-17	Pakistan Federal Board of Revenue (FBR) - Customs

发布11-17

生效11-17

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 1121(I)/2007号通知，针对归类于PCT税则号8703且具备防弹及其他安全特征的载人车辆进口实施关税豁免。核心规则为：仅对超出同品牌型号无安全特征车辆应缴关税的部分予以免除。在完税价格评估上，须依据原厂或授权代理商提供的正常ITP（国际交易价格），并允许在ITP基础上增加10%作为安全特征附加费进行计税。该政策旨在规范特种安保车辆的税收征管，防止通过虚高申报安全改装费用来规避关税。

巴基斯坦 FBR 海关法规 SRO 1121 (I)/2007（2007-11-17）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVENUE

(REVENUE DIVISION)

***

Islamabad, 17th November, 2007

NOTIFICATION

(CUSTOMS)

S.R.O. 1121 (I)/2007. - In exercise of the powers conferred by section 19 of the

Customs Act, 1969 (IV of 1969), the Federal Government is pleased to exempt customs-duty

leviable on import of vehicles classifiable under Pakistan Customs Tariff heading 8703, meant

for transportation of persons having bullet proofing and other security features, as is in excess of

customs-duty leviable on the vehicles of the same make and model without security features

provided that such vehicles shall be assessed under normal ITP (meant for same make or model

of vehicles without security features) supplied by original manufacturer or authorized agent and

only 10% addition to ITP shall be made on account of security features, for assessment of duty.

______________________________________________________________________________

[C.No. 2(5)Tar-II/97/85/2007 ]

(USMAN KHALID MIRZA)

Additional Secretary