Exemption of duty and taxes on vehicle imported by privileged person /organization / office at the stage of their disposal.

巴基斯坦 FBR 海关法规 SRO 576 (I)/2006（2006-06-05）

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE

(REVENUE DIVISION)

*****

Islamabad, the 5th June, 2006.

NOTIFICATION

(CUSTOMS)

S.R.O. 576(I)/2006.- 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, and sections 53 and 148 of the

Income Tax Ordinance, 2001 (XLIX of 2001), read with the Second Schedule thereof, sub-section (10) of section 7

of the Finance Act, 1989, and in supersession of its Notification No. SRO 447(I)/2004, dated 12th June, 2004, the

Federal Government is pleased to exempt vehicles, including motor cars, falling under respective headings of

Chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969), imported into Pakistan free of customs-duty

and other taxes by a privileged person, organization, office, agency and the dignitaries of UAE and Qatar listed

under PCT 9905 1[or allowed to be imported free of customs-duty and sales tax under other applicable headings of

Chapter 99 and under Notification No.s.R.O.1199(I)/83, dated the 24th December,1983, or under any special

exemption order issued by CBR under section 20 of the Customs Act,1969, but excluding those cases in which the

transfer by sale or by any other way is specifically governed by any other independent Notification is field] and

subsequently sold or otherwise disposed of in the country, from so much of customs-duty and other taxes as is in

excess of that leviable thereon as set out below, subject to the following conditions, namely :-

2[(a) no such motor vehicle shall be sold, transferred or otherwise disposed of in Pakistan without prior

permission of the Customs Wing of Federal Board of Revenue and without payment of duties and

taxes leviable thereon at the time of import. The Board, however, may allow such sale, transfer or

other disposal without payment of leviable duty and taxes to another person who is also entitled to

import the same without payment of duty and taxes.

(b) a motor vehicle being sold, transferred or otherwise disposed of in Pakistan on payment of

customs-duty and other taxes, after approval by Customs Wing of Federal Board of Revenue, shall

be subject to the following conditions, namely

(i) if sold or otherwise disposed of The whole of customs-duty and other taxes shall

before the expiry of one year from be payable as were leviable at the prevailing rates

the date of importation. of exchange at the time of importation on value

determined in foreign currency;

(ii) if sold or otherwise disposed of So much of the customs-duty and other taxes

after the expiry of one year but shall be payable as are in excess of leviable

before expiry of five years from amounts of customs-duty and other taxes at the

the date of importation. prevailing rates of exchange and duties and taxes

on the value determined in foreign currency at the

time of importation, which is arrived at after

deduction of 1% per month of duty and taxes

calculated from the date of importation subject to

a maximum of thirty- five percent deduction;

(iii) if sold or otherwise disposed of So much of the customs-duty and other taxes

after the expiry of five years but shall be payable as are in excess of leviable

before the expiry of ten years from amounts of customs-duty and other taxes at the

the date of importation. prevailing rates of exchange and duties and taxes

on the value determined in foreign currency at the

time of importation, which is arrived at after

deduction of 35% plus further deduction of 1%

per month of duty and taxes calculated from five

years from the date of importation, subject to a

maximum of fifty- five percent deduction; and

(iv) if sold or otherwise disposed of So much of the customs-duty and other taxes

after the expiry of ten years. shall be payable as are in excess of leviable

amounts of customs-duty and other taxes at the

prevailing rates of exchange and duties and taxes

on the value determined in foreign currency at the

time of importation, which is arrived at after

deduction of 55% plus further deduction of 1%

per month of duty and taxes calculated from ten

years from the date of importation, subject to a

maximum of seventy five percent deduction.

(c) a vehicle imported without payment of duty and taxes under any provision of law or availing the

benefit of this notification, may be surrendered at any time to the Collector of Customs having

jurisdiction, without payment of any customs-duty and other taxes, for further disposal or

departmental use. Customs-duties and taxes on such vehicles shall be assessed at appraised value

for disposal purposes by the Collector; and

(d) in case any vehicle is sold, transferred or otherwise disposed of in violation of any of the

conditions of this notification, then the whole of customs-duties and taxes leviable at the time of

import shall become payable and any other penal action may also be taken under the Customs

Act, 1969 (IV of 1969).

Explanation.- For the purposes of this notification the expression “determination of duty and

taxes” means customs-duty and sales tax at the rates mentioned above. No other duties and taxes

shall be levied on the disposal of vehicles imported for the purpose prescribed in the exemption

order.]

1. This notification shall take effect on the 6th June, 2006.

-------------------------------------------------------------------------------------------------------------------

[C.No.5(1)/92.Cus.Exm(Pt)].

(Shahid Ahmad)

Additional Secretary

As amended:

1. S.R.O.799(I)/2006 dated 05.08.2006
2. S.R.O.239(I)/2013 dated 22.03.2013