Regarding draft Amendments in (Chapter VI - Temporay Import of Motor Vehicle) of the Customs Rules, 2001

Government of Pakistan

(Revenue Division)

Federal Board of Revenue

*****

Islamabad, the 25111 October, 2024.

NOTIFICATION

S.R.O. 1650 (1)/2024.- The following draft of further amendment in the Customs Rules,

2001, which the Federal Board of Revenue proposes to make 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), is hereby published for information of all persons likely to be affected thereby

and, as required by sub-section (3A) of the said section 219, notice is hereby given that

objections or suggestions thereon, if any, may for consideration of the Board, be sent within

fifteen days of publication of the draft amendments in the official Gazette. Objections or

suggestions which may be received from any person, before expiry of the aforesaid period, shall

be taken into consideration by the Federal Board of Revenue, namely:-

DRAFT AMENDMENT

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

"77. Temporary import of vehicles by tourists, etc.- (1) A tourist who

imports a vehicle against carnet-de-passage or 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 othe son

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 the 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 camet-de-

passage or 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 Federal Board of Revenue 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.

Provided further that if the importer wishes to retain such vehicle beyond period

for which permission for retention has been allowed, he shall obtain an import permit

from the Ministry of Commerce and shall pay the customs-duties and taxes leviable

thereon on the date of its import.

(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(1)/L&P/2024 (Pt)1

caL

(Zakir Ma a dd)

Secretary (Law & rocedure)