Amendment in rule 77(Chapter VI-Temporary Importation of Motor Vehicle) of the Customs Rules, 2001

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENUE

*****

Islamabad, the 27th November, 2024.

NOTIFICATION

S.R.O. iga" (1)12024.- In exercise of the powers conferred by section 219 of the

Customs Act, 1969 (IV of 1969), section 50 of the Sales Tax Act, 1990, section 40 of the

Federal Excise Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of

2001), the Federal Board of Revenue is pleased to direct that the following further

amendment shall be made in the Customs Rules, 2001, which, as required under sub-

section (3A) of the said section 219, were previously published vide Notification

No.S.R.O. 1650(1)/2024, dated the 25th day of October, 2024, namely:-

In the aforesaid Rules, for rule 77, the following shall be substituted, namely:-

"77. Temporary import of vehicles by tourists, etc.- (I) A tourist who

imports a vehicle against carnet-de-passage or against a bank guarantee may be given

delivery thereof by the officer-in-charge of the Customs station of entry without payment

of customs-duties for its retention in Pakistan for a period of three months, if such tourist

makes a declaration at the Customs-station or a port of entry to the effect that he will not

constructively or substantially transfer the ownership of the vehicle to any other person

during his stay in Pakistan:

Provided that where it is not practicable for the tourist to export such vehicle

within the said period and he makes an application to the respective Collector having

jurisdiction before the expiry of that period to this effect, the Collector may extend that

period not exceeding three months subject to having valid carnet-de-passage or bank

guarantee and undertaking by such carnet holder that he will not leave the country for this

extended period:

Provided further that if the same vehicle re-enters Pakistan within one year after

its exit, whether in the name of the same tourist (non-Pakistani) or in the name of

somebody else (non-Pakistani) temporary release shall not be allowed against carnet-de-

passage or against a bank guarantee for more than fourteen days except for vehicles

operated by recognized foreign tour agencies which shall be allowed re-entry within one

year for a period not exceeding three months at one point of time.

(2) Where the export of such vehicle is not possible on grounds of health of

the tourist importer, or in circumstances beyond his control, or because of an accident in

which the vehicle is involved, the respective Chief Collector of Customs may extend the

period not exceeding six months, in which case a fresh bank guarantee shall be furnished

if the existing bank guarantee does not cover the period of extension or having valid

carnet-de-passage:

Provided that in any case, if the carnet holder fails to get valid extension as herein

provided, the vehicle shall be surrendered to the Collectorate concerned having

jurisdiction for adjudication purposes.

(3) If a tourist imports a vehicle for passage through Pakistan to a foreign

destination, the officer in-charge of the Customs-station of entry may, in absence of

carnet-de-passage or a bank guarantee, allow the vehicle to pass through Pakistan without

payment of customs duties under escort from the Customs-station of entry to the

Customs-station of exit on payment of escort charges to be determined by the respective

Collector. The particulars of the vehicle so allowed to pass through Pakistan shall be

endorsed on the passport of the tourist importer.".

[C. No.8(I)/L&P/2024 (POT

(Zakir uh mad)

Secretary (Law Procedure)