SRO 1339(I)/1998

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND ECONOMIC AFFAIRS NOTIFICATION Islamabad, the 28th November, 1998 CUSTOMS S.R.O. 1339 (I)/98.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and clause (a) sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the import of hemodialysis machines, hemodialyzers, A.V. fistuia needles, hemodialysis fluids and powder, blood tubing tines for dialysis and reverse osmosis for plants for dialysis from the whole of the customs duty and sales tax leviable thereon under the aforesaid Acts. -------------------------------------------------------------------------------------------------------------------------------------------------------- [C.No.17(14)/98-Cus.Exm. M. ANWAR ALI ADDITIONAL SECRETARY As amended S.R.O.1373(I)/98, - dated 15.12.1998 S.R.O.364(I)/2000, - dated 17.06.2000 GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE ORDER Islamabad, the 17th December, 1998 CUSTOMS S.R.O. 1374(I)/98.- In exercise of the powers conferred by section 181 of the Customs Act, 1969 (IV of 1969), and in suppression of the Customs General Order No. 19 of 1998, dated the 7th September, 1998, the Central Board of Revenue is pleased to order that -- (a) no option shall be given to pay fine in lieu of confiscation in respect of goods or class of goods specified in column (2) of Table-I below except autoparts covered under Serial No. 3 of the said Table, in respect of which import general manifests have been filed on or before the 26th November, 1999, which shall be allowed an option to redeem the same on payment of fine equal to one hundred twenty-five per cent of the ascertained value of the said autoparts; (b) the quantum of fine in lieu of confiscation shall be at the rate specified in column (2) below in case of goods, other than those specified in Tables I and II, if imported into Pakistan by misdeclaration relating to the matters described in column (1). -------------------------------------------------------------------------------------------------------------------------------------------------------- Description Minimum redemption fine on the duties and taxes attempted to be evaded -------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) -------------------------------------------------------------------------------------------------------------------------------------------------------- (i) Value subject to the condition that the difference between the ascertained and declared value is more than thirty per cent. 100% (ii) Weight subject to the condition that the percentage difference between ascertained and declared weight is: (a) upto 5% Nil (b) more than 5% 100% (iii) Quantity 100% (iv) Origin 100% (v) Physical description 100% (c) the quantum of fine in lieu of confiscation shall not be less than fifty per cent of the ascertained value of the goods specified in column (2) of Table II; and (d) the quantum of fine in lieu of confiscation shall be such as specified in column (3) of Table III in respect of the goods specified in column (2) thereof. TABLE - I -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr. No. Goods -------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2 -------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Smuggled goods except goods mentioned in Sr. No. 4 of Table-III below falling under clause (s) of section 2 of the Customs Act, 1969. 2. Goods imported in violation of section 15 or notification issued under section 16 of the Customs Act, 1969. 3. Goods imported into the country in breach of restrictions or conditions imposed under chapter 3 of the prevalent Import Policy Order and goods mentioned in the Negative List of the prevalent Import Policy Order made under the Imports and Exports (Control) Act, 1950 (XXXIX of 1950). -------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE - II -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr. No. Goods -------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2 -------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Dunnage wood and unserviceable ship stores imported in violation of the provision of Imports and Exports (Control) Act, 1950 (XXXIX of 1950). 2. Old and used spare parts and accessories subject to a maximum value not exceeding five per cent of the value of the machinery, if imported alongwith the second-hand plant and machinery used in the manufacturing of goods. -------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE - III -------------------------------------------------------------------------------------------------------------------------------------------------------- Sr. No. Goods Extent of redemption fine on the ascertained value -------------------------------------------------------------------------------------------------------------------------------------------------------- 1 2 3 -------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Offending goods imported in the bales of second hand clothings imported 25% in violation of provisions of Imports and Exports Control Act, 1950 (XXXIX of 1950). 2. Stock-lot goods imported in violation of provisions of Imports and Exports 15% Control Act, 1950 (XXXIX of 1950), provided these are assessed as prime quality goods. 3. Freely importable goods, other than vehicles all sorts, which are not originally 25% imported for Pakistan but are sought to be cleared for home consumption having been imported in contravention of the provisions of Imports and Exports (Control) Act, 1950 (XXXIX of 1950). 4. Cars, 4 x 4 vehicles, trucks, tankers, prime movers, trailers, dumpers, Nil tractors, buses, coaches, vans, wagons and pick ups for which customs-duties and taxes are paid by the 15th March, 2000. 5. Vehicles imported under the Transfer of Residence/Baggage Scheme in 2% violation of any condition as envisaged in the Notification No. S.R.O.599(I)/93, dated the 17th July, 1993, for which clearance permit/no objection certificate for release has been issued by the Ministry of Commerce. -------------------------------------------------------------------------------------------------------------------------------------------------------- [C.No.2(16)L&P/98] M. ANWAR ALI MEMBER (CUSTOMS) As amended S.R.O.116(I)/99, dated 23.02.1999 S.R.O.496(I)/99, dated 22.04.1999 S.R.O.739(I)/99, dated 12.06.1999 S.R.O.843(I)/99, dated 13.07.1999 S.R.O.927(I)/99, dated 13.08.1999 S.R.O.1014(I)/99, dated 04.09.1999 S.R.O.1053(I)/99, dated 16.09.1999 S.R.O.1110(I)/99, dated 23.10.1999 S.R.O.1116(I)/99, dated 28.10.1999 S.R.O.1301(I)/99, dated 26.11.1999 S.R.O.1355(I)/99, dated 16.12.1999 S.R.O.1367(I)/99, dated 22.12.1999 S.R.O.21(I)/2000, dated 24.01.2000 S.R.O.58(I)/2000, dated 15.02.2000 Appendix VIII- Assessment of Motor Vehicles S.No. SRO No. Date Description Page No. 1. S.R.O.974(I)/79. - dated 23.10.1979. Temporary Importation of Motor Vehicles Rules 1979. 867 2. S.R.O. 735(I)/87. - dated 09.09.1987. Freight on motor vehicles. 869 3. S.R.O. 506(I)/88. - dated 26.06.1988. Import of sale of motor vehicles by diplomats. 870 4. S.R.O.538(I)/92. - dated 01.06.1992. Deferred payment of customs duty on import of vehicles by the registered tour operators/travel agents. 871 5. C.G.O. No.4 of 1993.- dated 07.07.1993. Depreciation on import of used vehicles (CG.O.). 874 6. S.R.O. 599(I)/93. - dated 17.07.1993. Rules regarding import of vehicles by overseas Pakistanis. 875 7. S.R.O.502(I)/94. - dated 09.06.1994 Exemption of customs duty (specified rates) on components of specified vehicles. 885 8. S.R.O.403(I)/96, - dated 13.06.1996 Sales of vehicles, including motor cars imported, free of duties, by priviliged organization, Offices or 887 agencies. 887 9. S.R.O.749(I)/98, - dated 29.06.1998 Exemption of customs duty on Vehicles imported by Exploration and Production Companies in excess of rates specified in the table. 887 10. S.R.O.812(I)/99, - dated01.07.1999 Conditions attached to grant of exemption under section 18 of the Finance Act, 1999 (IV of 1999) i.e. customs duties in certain cases (Transport Scheme, House Scheme, gift to Federal 888 Government etc.) 11. Section 18 of the 30.06.1999 Levy of customs-duties in US Dollars per Vehicle under Finance Act, 1999 Finance Act, 1999 (IV of 1999). 890 12. S.R.O.531(I)/2000 - dated02.08.2000 Exemption from payment of customs duty as is in excess of 10% ad val. and whole of sales tax on unsold cars imported under erstwhile yellow cab scheme". 890 GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE NOTIFICATION Islamabad, the 23rd October, 1979 CUSTOMS S.R.O. 974(I)/79.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), read with section 21 thereof, the Central Board of Revenue is pleased to make the following rules, namely:- 1. Short title and commencement.- (1) These rules may be called the Temporary Importation of Motor Vehicles Rules, 1979. (2) They shall come into force on the tenth day of December, 1979. 2. Defination.- In these rules, unless there is anything repugnant in the subject or context,- (a) "Act" means the Customs Act, 1969 (IV of 1969); (b) Omitted. (c) "expatriate employee" means a foreign national employed in any business undertaking, Government or a Government controlled organisation for remuneration; (d) Omitted. (e) "importer" means a person who imports a vehicle under these rules; (f) "tourist" means a foreigner of any of the following categories who has no residence or occupation in Pakistan and whose stay in the country is not likely to exceed three months, namely :- (i) a person visiting Pakistan for recreation or sight-seeing or is in transit for a short duration; (ii) a person travelling for domestic or health reasons; (iii) a person on study or lecture tour or on pilgrimage; (iv) a person travelling in his individual or representative capacity to attend a meeting or function of any scientific, administrative, educational, social, cultural, sports or religious nature or for giving a performance; (v) a person travelling for business purposes; and (vi) a person arriving in the course of a sea cruise whose stay in Pakistan exceeds twenty-four hours; and (g) "vehicle" means motor-car, motor-cycle, van, mircorbus, bus, pick-up, jeep self driven caravan and tractor with trailer or semi-trailer or caravan. 3. Omitted. Provided that if it is not practicable for the tourist to export such vehicle within the said period and he makes an application to the Central Board of Revenue before the expiry of that period to this effect, the Central Board of Revenue may extend that period for such time as it thinks fit: Provided further 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 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. (1A) Omitted. (2) Omitted. Provided that where the export of such vehicle is not possible on grounds of health of the importer, or in circumstances beyond his control, or because of an accident in which the vehicle is involved, the Central Board of Revenue may extend the period for such time as it thinks fit, in which case a fresh bank guarantee shall be furnished, if the existing bank guarantee does not cover the period of extension. (3) Omitted. Provided that if the importer wishes to retain such vehicle beyond the period for which permission for retention has been allowed, he shall obtain an import permit from the Chief Controller of Imports and Exports and shall pay the Customs-duties and taxes leviable thereon on the date of its import. (4) No citizen of Afghanistan shall import a vehicle into Pakistan on a road pass, but if such person imports a vehicle temporarily he 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 thirty days on the recommendation of the Consulates General or Embassy of Pakistan in Afghanistan, based on the lists provided by Director General (Afghanistan) of the Ministry of Foreign Affairs, Government of Pakistan: Provided that if the importer wishes to retain the vehicles in Pakistan for a further period not exceeding three months from the date of expiry of the original period of the one month, he shall, to the satisfaction of the Collector of Customs or the Deputy Collector of Customs, furnish a bank guarantee from a scheduled bank in Pakistan, of an amount not less than the amount of customs-duties and taxes leviable on such vehicles enforceable for a period of six months or until such period as the vehicle is exported or otherwise accounted for. 3A. 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 of entry to the effect that he will not constructively or substantially transfer the ownership of the vehicles to any other person during his stay in Pakistan; Provided that if it is not practicable for the tourist to export such vehicle within the said period and he makes an application to the Central Board of Revenue before the expiry of that period to this effect, the Central Board of Revenue may extend that period for such time as it thinks fit: Provided further 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(none-Pakistani) temporary release shall not be allowed against crnet-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) 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 the absence of a 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 exist 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 importer. 4. Expatriate employee not to import vehicle.- No expatriate employee shall be allowed to import a vehicle under these rules. 5. Period for retention of vehicle to be endorsed.- When delivery of a vehicle under rule 3 is given to an importer, and where the period is extended, a stamped endorsement indicating the period for which the vehicle is allowed to be temporarily retained in Pakistan shall be made on the passport of the importer. 6. Particulars of importer to be recorded and communicated to all Customs-station.- (1) The number and other particulars of the passport of an importer and of the vehicle imported by him shall be recorded at the customs-station of entry and the officer in-charge thereof so recording shall communicate them to all other Customs-stations and immigration check-posts. (2) The person temporarily importing vehicle shall not be allowed to leave Pakistan unless he has exported the vehicle, or an import permit has been obtained and the customs-duties and other taxes in respect of that vehicle have been paid. 7. Endorsement relating to export.- When a vehicle imported under these rules is exported, the officer in-charge of the customs-station of exit shall make a stamped endorsement on the passport of the importer of that vehicle accordingly against the endorsement relating to its import and retention in Pakistan and shall inform the customs-station of entry regarding export of that vehicle and all other Customs-stations and immigration check-posts. 8. Vehicle to be deposited or surrendered.- A vehicle imported under these rules shall at any time before the expiry of the period for which its retention in Pakistan without payment of Customs-duties was allowed, if not exported or cleared after payment of the said duties, be deposited with any customs-station for the purpose of export at a subsequent date or be surrendered without any claim in respect of that vehicle. 9. Endorsement relating to deposit of surrender.- When a vehicle is deposited or surrendered under rule 8, the officer in-charge of the customs-station with which the vehicle is deposited or to which it is surrendered shall make suitable endorsement on the passport of the importer, and the case of surrender, obtain a receipt of "No claim" from the importer and the vehicle shall be disposed of in accordance with the provisions of the Act. 10. Seizure of vehicle.- If a vehicle to which these rules apply is not exported within the time allowed for its temporary retention or is not deposited or surrendered under rule 8, it shall, wherever it may be, seized and dealt with in accordance with the provisions of the Act. 11. Repeal.- The Temporary Importation of Motor Vehicles Rules, 1976, are hereby repealed with effect from the tenth day of December, 1979. MUHAMMAD WALI KHAN Second Secretary [As amended] S.R.O.177(I)/87, - dated 05.03.1987. S.R.O.1065(I)/88, - dated 24.11.1988. S.R.O.465(I)/91, - dated 19.05.1991. S.R.O.3(I)/96, - dated 02.01.1996 S.R.O.401(I)/96, - dated 13.06.1996. S.R.O.652(I)/96, - dated 01.08.1996 GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE Islamabad, the 9th September, 1987 CUSTOMS S.R.O.735(I)/87.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969) and in suppression of this Ministry's Notification No. S.R.O.1146(I)/82, dated the 18th October, 1982, the Federal Government is pleased to exempt the vehicles specified in column (2) of the table below from the customs duties chargeable on the freight in excess of the amount specified in column (3) of the table. TABLE -------------------------------------------------------------------------------------------------------------------------------------------------------- S.No. Description of vehicles Amount -------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) -------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Motor Cars the engine capacity of which does not exceed 1000 CC 7,000 2. Motor Cars the engine capacity of which exceeds 1000 CC but does not exceed 1300 CC 9,000 3. Motor Cars the engine capacity of which exceeds 1300 CC but does not exceed 1600 CC 10,000 4. Motor Cars the engine capacity of which exceeds 1600 CC but does not exceed 2000 CC 11,000 5. Motor Cars the engine capacity of which exceeds 2000 CC 12,000 6. Pick ups, Hiace vanc Transit vans and the like 13,000 7. Jeeps 16,000 8. Coasters 40,000 9. Buses and Trucks chassis 20,000 AITEZAZUDDIN AHMED Additional Secretary C.No.1(3)SS(CB)/78-Vol.V. GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE NOTIFICATION Islamabad, the 26th June, 1988 CUSTOMS S.R.O. 506(I)/88.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969) and section 7 of the Sales Tax Act, 1951 (III of 1951) and in suppression of this Ministry’s Notification No. SRO 878(1)/85, dated the 18th September, 1985, the Federal Government is pleased to exempt motor vehicles falling under respective sub-heading of Heading Nos. 87.02,87.03, 87.04 and 87.11 of the First Schedule to the Customs Act, 1969 (IV of 1969), and imported into Pakistan by diplomatic representative or mission of a foreign Government in Pakistan from the whole of the customs-duties and sales tax leviable thereon, subject to the following conditions, namely:- (1) No such motor vehicles shall be sold or otherwise disposed of in Pakistan except with the prior consent of the Federal Government in the Ministry of Foreign Affairs given on an application made to it in the form set-out below. (2) No such motor vehicle shall be sold or otherwise disposed in Pakistan within two years of its importation to any one other than the Department of Investment Promotion and Supplies or a diplomatic representative or mission of a foreign Government in Pakistan, except when the diplomatic representative by whom it was imported is transferred from Pakistan within two years of its importation and it has been used by him for not less than one year of his arrival in Pakistan. (3) No such motor vehicle shall be sold or otherwise disposed of in Pakistan before the expiration of five years from the date of its importation without payment of customs-duties and sales tax at the following rates, namely:- (i) If it is sold or otherwise disposed of before the The whole duty and sales tax which would have been leviable at expiration of three years, from the date of the time of its importation but for its importation. the exemption hereby granted; (ii) If it is sold or otherwise disposed of after the 45% of the duty and sales tax which expiration of three years, but before the would have been so leviable as expiration of four years, from the date of its aforesaid; importation. (iii) If it is sold or otherwise disposed of after the 25% of the duty and sales tax which expiration of four years, but before the expiry of would have been so leviable as five years, from the date of its importation. aforesaid. Provided that, if due to the transfer from Pakistan of the diplomatic representative by whom it was imported, the motor vehicle is sold or otherwise disposed of during the third year of its importation, the duty and sales tax payable shall be 60% of the duty and sales tax which would have been so leviable as foresaid: Provided further that no duty shall be payable if the motor vehicle is sold to the Department of Investment Promotion and Supplies or the diplomatic representative or mission of a foreign Government in Pakistan. FORM Application for consent to the sale of a motor vehicle by the diplomatic representative or mission of a foreign Government in Pakistan. Particulars in respect of motor vehicle imported into Pakistan free of customs duty. 1. Name of the owner (Diplomatic Representative/Mission). 2. Model, make and type of vehicle. 3. Engine number. 4. Chassis number. 5. C&F price of the vehicle supported by a copy of the invoice and bill of entry. 6. Date of import into Pakistan. 7. Date of registration in Pakistan. 8. Whether official or private vehicle. 9. Reasons for sale. 10. Name and address of prospective purchaser. 11. Estimated sale price. 12. Particulars of the motor vehicles imported and sold previously, quoting reference to the Ministry of Foreign Affairs’ consent. Consent is requested to the sale of the motor vehicles described above. Signature (and seal) of the owner [C.No.3(9)-Tar-II/84.Pt.] [As amended] AITEZAZUDDIN AHMAD S.R.O. 544(I)/89. - dated 3.6.1989. Additional Secretary