Duty free import of new car of engine capacity not exceeding 1350cc by a pakistani disable national.
SRO 277(I)/2010Customs tariff and duties
SRO 277(I)/2010 is a Customs SRO dated 27 April 2010, listed by FBR as "Duty free import of new car of engine capacity not exceeding 1350cc by a pakistani disable national.".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE & REVENUE
(REVENUE DIVISION)
***
Islamabad, the 27th April, 2010
NOTIFICATION
(CUSTOMS)
S.R.O 277 (I)/2010.- In exercise of the powers conferred by section 19 of
the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to exempt
new motor cars of engine capacity not exceeding 1350 cc, fitted with special
gadgets for the purpose of compensating disability, from customs-duty leviable in
the First Schedule to the said Act, as is imported by a Pakistani disabled national
for his own use subject to the following conditions, namely:-
(i) only those persons shall be entitled to import the customized cars
who have been issued an import authorization certificate by the
Ministry of Commerce on the recommendations of the Federal
Board of Disabled Persons comprising representatives of the
Ministry of Commerce, Federal Board of Revenue and Ministry of
Social Welfare, and an orthopedic surgeon nominated by the
Ministry of Health;
(ii) the import authorization certificate shall be issued as per criteria
and conditions laid down in the Notification No. 16(I)/2006 - Import
II, dated the 28th September, 2009, issued by the Ministry of
Commerce;
(iii) only one car shall be allowed to be imported by a disabled person
in terms of this notification; and
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(iv) the car shall not be sold or otherwise transferred to any person
before the expiry of five years from the date of its arrival in
Pakistan, except-
(a) to another disabled person on production of a valid import
authorization issued by the Ministry of Commerce on
recommendation of the Federal Board of Disabled Persons;
(b) on payment of duty and taxes as were otherwise applicable at
the time of import and were exempted; and
(c) in case of death of the disabled person, the legal heirs can
dispose of the vehicle, within five years of import, only in the
manner specified above.
2. In case of any violation of conditions of this notification, the
importer shall be liable to pay the exempted duties and taxes
besides any penal action under the provisions of the Customs Act,
1969 (IV of 1969).
[C. No. 1(1) Tar-II/87 - 11/2010]
(Munir Qureshi)
Additional Secretary
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