Levy of additional Customs Duty on Import of Specified Goods

巴基斯坦 FBR 海关法规 SRO 693(I)/2006（2006-07-01）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE

(REVENUE DIVISION)

***

Islamabad, the 1st July, 2006.

NOTIFICATION

(CUSTOMS)

S.R.O. 693 (I)/2006.- In exercise of the powers conferred by sub-section (5) of section 18 of the Customs

Act, 1969 (IV of 1969), the Federal Government is pleased to levy additional customs-duty on the import of goods, -

-

(a) at the rate of 15% of the customs value on goods classifiable under tariff headings of the First Schedule

to the Customs Act, 1969, as specified in Appendix I to this notification 1[:

2&4[omitted]

(b) at the rates specified in column (4) of the Table below on the sub-components and components,

specified in Appendix I and Appendix II as mentioned in column (3) of the said Table, imported as

part of any kit form for the assembly or manufacturing of motor cars and vehicles classifiable under

headings mentioned in column (2) of that Table, namely--

TABLE

Sr. No. PCT Headings Appendix Rate of

additional

customs-duty

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

1 87.01 (Agricultural Tractors) Appendix II 35% ad val.

2 8701.2090 and 8701.9060 Appendix II 35% ad val.

1. 87.01 (Tractors other than mentioned at Sr. No.1 Appendix II 25% ad val.

and 2 above).

4 87.02 (CNG dedicated buses) Appendix II 35% ad val.

5 87.02 (Non-CNG buses) Appendix II 30% ad val.

6 87.03 6[excluding 4-stoke auto rickshaw of PCT heading Appendix I 4[17.5]%ad val.

8703.2115]

6[6a 4-stroke auto rickshaw of PCT heading 8703.2115 Appendix I 30% ad val.

7 87.04 (vehicles of g.v.w exceeding 5 tons). Appendix II 25% ad val.

8 87.04 (vehicles of g.v.w not exceeding 5 tons) Appendix I 30% ad val.

9 87.11 Appendix I 3,4,6,[32.5% ad

val.9[but 28.75%

for motorcycles

for a period of

one year]

7[Provided that in line with Auto Industry Investment Policy (AIIP) of the Auto Industry

Development Programme (AIDP) approved by the Economic Coordination Committee (ECC) of

the Cabinet in Case No.ECC-168/13/2007 dated 13.11.2007, the additional customs-duty leviable

under this notification shall not be charged on sub-components and components, imported in any

kit form by an assembler or manufacturer declared to be a new entrant by the Engineering

Development Board (EDB) for the vehicles specified in the said Table for a period of three years

from the start of assembly or manufacturing of respective vehicles, subject to following

conditions, namely:-

(i) the new entrant assembler or manufacturers shall chalk out a plan for progressive

manufacturing of the vehicles spreading over a maximum period of three years within

which he shall catch up with the localization or indigenization level of respective vehicles,

as approved by Auto Industry Development Committee (AIDC) of the EDB;

(ii) the continued non-levy of said additional customs-duty shall be contingent upon the

achievement of progressive annual indigenization as determined by AIDC of the EDB. In

case of any material deviation by the new entrant, the AIDC shall determine the stoppage

or withdrawal of the incentive of non-levy of said additional customs-duty, allowed as

such, retrospectively;

(iii) the new entrant shall abide by all the terms and conditions laid down in the separate

notifications issued by the Ministry of Industries and FBR for assembly or manufacturing

of the said vehicles under Auto Industry Development Programme (AIDP) and Tariff

Based System (TBS);

(iv) the additional customs duty shall be levied on the sub-components and components which

become indigenized by the New Entrant assembler or manufacturers, in accordance with

the said plan for progressive manufacturing; and

(v) the term ‘new entrant’ shall bear the same meaning as declared or notified by the Ministry

of Industries]10[:]

11[Provided further that in line with the new entrant policy for motorcycle manufacturing

industry with new technology notified by Ministry of Industries and Production vide Notification

No. 4-1/2013/LED-II-(Vol-III), dated the 26th September, 2013, the additional customs-duty

leviable under this notification shall not be charged on sub-components and components, imported

in any kit form by a new entrant assembler or manufacturer, for assembly or manufacturing of

motorcycles classified under PCT heading 87.11 specified in the said TABLE, for a period of five

years from the start of assembly or manufacturing with new technology subject to the following

conditions, namely:-

(i) the new entrant assembler or manufacturer shall achieve the annual localization or

indigenization targets / levels in accordance with the localization plan spreading over a

maximum period of five years, duly approved by Ministry of Industries and Production;

(ii) the additional customs-duty shall be levied on the sub-components and components which

become localized / indigenized by the new entrant assembler or manufacturer, in

2