Amendments in Notification No. S.R.O. 656(I)/2006, dated the 22nd June, 2006.

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE (REVENUE DIVISION) ***** Islamabad, the 13th June, 2009. NOTIFICATION (CUSTOMS) S.R.O. 490 (I)/2009.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 656(I)/2006, dated the 22nd June, 2006, namely:- In the aforesaid Notification,- (a) for the letters “PACCS”, wherever occurring, the letters and the words “PaCCS or One Customs System” shall be substituted; (b) for the words, brackets and letters “Customs Computerized System (PACCS)”, wherever occurring, the words, brackets and letters “Customs Computerized System (PaCCS) or One Customs System” shall be substituted; (c) in the conditions,- (i) in condition (v), after the word “basis” the words “latest by 15th August, each year, failing which the manufacturing certificate of the firm shall not be revalidated” shall be inserted; (ii) in condition (x), for clause (b) the following shall be substituted, namely:- “(b) the clearance Collectorate maintaining quota register of each cleared quantity shall update PaCCS or One Customs System and debiting of the quota on paper shall cease henceforth and further clearance shall stop once the quota is exhausted, unless enhanced by EDB, for each item;” ; and

(iii) in condition (xi) for the full stop, at the end, a semi colon and word “and” shall be substituted and thereafter the following new condition shall be inserted, namely:- “(xii) in case of violation of any of the conditions of this notification, Engineering Development Board may suspend or not revalidate certificate for assembly or manufacture of vehicles and lists of importable components, pending removal of cause of suspension or finalization of audit, as the case may be;”; (d) paragraph 2 shall be omitted; (e). For the “Table” the following shall be substituted, namely:- “Table Description of imported Rate of S.No. Description of vehicles inputs Duty (1) (2) (3) (4) 1. Agriculture tractors of (i) Components for 0% heading 87.01. assembly/manufacture in any kit form (ii) Tyres / Tubes 20% 2. Road tractors for semi- (i) Components for 0% trailers and trailers (prime assembly/manufacture movers) of 280 HP and in any kit form above falling under PCT (ii) Tyres / Tubes 20% heading 87.01. 3. Other tractors falling (i) Components for 10% under PCT heading assembly/manufacture 87.01. in any kit form (ii) Tyres / Tubes 20% 4. Vehicles (Non-CNG) of (i) Components for 5% heading 87.02. assembly/manufacture in any kit form (ii) Tyres / Tubes 5% 5. Vehicles (CNG (i) Components for 0% Dedicated) of heading assembly/manufacture 87.02. in any kit form (ii) Tyres / Tubes 5% 6. Motor cars and vehicles (i) Components for 32.5% of heading 87.03 assembly/manufacture [excluding specially in any kit form

designed twin cabin type (ii) Tyres / Tubes 25% taxi of heading 8703.3227 and 4-Stroke Auto Rickshaw of heading 8703.2115]. 7. Specially designed twin (i) Components for 5% cabin type taxi of heading assembly/manufacture 8703.3227. in any kit form (ii) Tyres / Tubes 25% 8. 4-Stroke Auto Rickshaw (i) Components for 20% of heading 8703.2115 assembly/manufacture in any kit form (ii) Tyres / Tubes 25% 9. Vehicles of g.v.w not (i) Components for 20% exceeding 5 tons falling assembly/manufacture under PCT heading in any kit form 87.04. (ii) Tyres / Tubes 20% 10. Vehicles of g.v.w (i) Components for 10% exceeding 5 tons falling assembly/manufacture under PCT heading in any kit form 87.04. (ii) Tyres / Tubes 5% 11. Vehicles of heading (i) Components for 15% 87.11. assembly/manufacture in any kit form (ii) Tyres / Tubes 25% 12. Trailer of heading 87.16 The following component for 5% assembly/manufacture of trailers:- (i) Axle tube with brake without Hub and Drum. (ii) Pneumatic suspension. (iii) ABS system. (iv) King Pin. (v) Fifth wheel. (vi) Axle Complete (vii) Mechanical Suspension. (viii) ASR Brake system. (ix) Pintle Hook. (x) Wheel Rim (size 8.0x20). 13. Assembly kits of all the - 0% above categories to the number of their exported units subject to the following conditions:-

(i) no duty drawback was claimed at the time of export; (ii) The imported kits relate to the vehicle of same engine capacity as were exported; and (iii) the importer makes a declaration in the bill of entry or goods declaration (GD) at the time of import that he intends to avail this facility and produces the following evidence of export; namely:- (a) a copy of the bill of entry or goods declaration (GD) bearing examination report of customs; (b) bill of lading; and (c) foreign exchange repatriation certificate. 14. Materials for direct use, - 0%”; as are not manufactured locally, in the manufacture of vehicles listed at Sr. No. 1 to 12 above. (f)` in Annexure B,- (i) in Form-A; under heading “Detail of input goods”, in the heading of column (2), after the word “Description” the words “as per parts list” shall be inserted and then the following new column shall be inserted, namely:- “ Description as per 1st Schedule to the Customs Act, 1969 (2a)” ; and

(ii) in Form-B; (a) after the word “Description” the words “as per parts list” shall be inserted; and (b) after the column for “Specifications of imported inputs” the following new columns shall be inserted, namely:- “ Description as Part per First No.” ;and Schedule to the Customs Act, 1969 (IV of 1969) (g) under the heading “Verification of Import Lists”,- (i) in List 1, in column (2), after the word “Part Name” the words “as per parts list” shall be inserted and after column (2) the following new column shall be inserted, namely:- “ Description as per 1st Schedule to the Customs Act, 1969 (2a) “ ; and (ii) In List 2, in column (2), after the word “Part Name” the words “as per parts list” shall be inserted and after column (2) the following new column shall be inserted, namely:- “ Description as per 1st Schedule to the Customs Act, 1969 (2a).” 2. This Notification shall take effect from the 14th June, 2009. [C. No. 2(18) I.I & Tar-III/2007 ]