政策法规现行有效巴基斯坦清关税务

Exemption from customs duty on import of vehicles by war-disabled defence force personnel or by a civil disabled personne

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	2007-05-14	2007-05-14	Pakistan Federal Board of Revenue (FBR) - Customs

发布05-14

生效05-14

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 395(I)/2007号通知，规定为战争致残国防人员或平民残疾人进口的、用于克服残疾的CKD套件及特殊装置（车辆排量不超过1350cc），免征超出10%从价税部分的关税。该政策追溯至2005年6月6日生效，具体执行需遵循中央税务局发布的通用命令条件。此法规直接改变了特定人群进口车辆的税务成本结构。

巴基斯坦 FBR 海关法规 SRO 395(I)/2007（2007-05-14）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND REVNEUE

(REVENIE DIVISION)

Islamabad,the 14th May,2007.

NOTIFICATION

(CUSTOMS)

S.R.O.395(I)/2007.- In exercise of the powers conferred by section 19 of the

Custom sAct,1969 (IV of 1969), the Federal Government is pleased to direct that

completely knocked down (CKD) kits and special gadgets to be fitted in the motor

vehicle not exceeding 1350 cc cylinder capacity, to over-come disability if imported for

the war-disabled defence force personnel or by a civil disabled personnel, shall be exempt

from so much of the customs-duty chargeable thereon as is in excess of 10% ad valorem

in accordance with the conditions laid down in the Customs General order issued by the

Central Board of Revenue.

This notificati0n shall be deemed to have taken effect from the 6th day of

June,2005

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[C.No.1(1)Tar-II/87-20/2007]

(MUSARRAT JABEEN)

Additional Secretary