政策法规现行有效巴基斯坦清关税务

Exemption of duty and taxes on vehicles’ imported by diplomatic representatives / mission at the stage of the disposal

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	2006-06-05	2006-06-05	Pakistan Federal Board of Revenue (FBR) - Customs

发布06-05

生效06-05

摘要总结AI 辅助解读

巴基斯坦联邦税务局（FBR）发布SRO 577(I)/2006，规定外交代表或使团在处置进口车辆时的关税及税费减免标准。政策依据车龄设定初始减免：5年车龄减50%，10年以上减75%。核心在于处置阶段的补税规则：根据车辆类别（Category-II/III）及持有年限（3年、5年或10年后），需按进口时外币价值及现行汇率补缴不同比例（25%-100%）的税款，部分情形可完全免税。该法规直接影响外交物资清关后的资产处置合规性。

巴基斯坦 FBR 海关法规 SRO 577(I)/2006（2006-06-05）

(i)Vehicles 5 years old at the time of import	50% reduction in duty and other taxes worked out according to the following Schedule
(ii)Vehicles over 10 years old at the time of import.	75% reduction in duty and other taxes worked out according to the following Schedule.]

(ii) If sold or otherwise disposed of after the 50% of duty and taxes shall be leviable at the

expiration of five years from the date of prevailing rates of exchange and duties/taxes on

importation. value determined in foreign currency at the time

of importation.

Category-II

(i) If sold or otherwise disposed of after the 45% of duty and taxes shall be levaible at the

expiration of three years from the date of prevailing rates of exchange and duti9es/taxes

importation; on value determined in foreign currency at the

time of importation.

(ii) If sold or otherwise disposed of after the 35% of duty and taxes shall be leviable at the

expiration of five years from the date of prevailing rates of exchange and duties/taxes on

importation; and value determined in foreign currency at the time

of importation.

(iii) If sold or otherwise disposed of after the 25% of duty and taxes shall be leviable at the

expiration of ten years from the date of prevailing rates of exchange and duties/taxes on

importation. value determined in foreign currency at the time

of importation.

Category-III

(i) If sold or otherwise disposed of before the 100% of duty and taxes shall be leviable at the

expiration of three years from the date of prevailing rates of exchange and duties/taxes on

importation; and value determined in foreign currency at the time

of importation.

(ii) If sold or otherwise disposed of after the No duty and taxes shall be leviable.

expiration of three years from the date of

importation.

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

(Shahid Ahmad)

Additional Secretary

As amended:

S.R.O.342(I)/2007 - dated 25.04.2007