SRO 531(I)/2000

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE REVENUE DIVISION NOTIFICATION Islamabad, the 2nd August, 2000 CUSTOMS S.R.O.531(I)/2000.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt from so much of the customs-duty as is in excess of ten per cent leviable under the First Schedule to the Customs Act, 1969 (IV of 1969) and whole of the sales tax on all unsold, or un-disposed off, vehicles, imported under the Yellow Cabs Scheme for Revamping Public Transport System, subject to the condition that the aforesaid vehicles shall be sold in the market by the importer or title or lieu holder or official assignee which imported the same within three months from the date of issue of this notification. -------------------------------------------------------------------------------------------------------------------------------------------------------- [C.No.2(9)-Tart-II/91] MIR FUAD ADDITIONAL SECRETARY As amended S.R.O.578(I)/2000, - dated 18.08.2000 LEVY OF CUSTOMS-DUTIES IN US DOLLARS PER VEHICLE UNDER FINANCE ACT, 1999 (IV OF 1999) 18. Customs-duties in certain cases.- (1) Notwithstanding the provisions of sub-section (1) of section 18 of the Customs Act, 1969 (IV of 1969) customs-duties shall be levied,-- (a) subject to sub-section (2) and (3), in respect of goods specified in column (1) of the Table-I, at the rates specified in columns (3) and (4) thereof; (b) subject to sub-section (4), in respect of the goods specified in column (1) of Table-II, at the rates specified in column (3) thereof; (c) subject to sub-section (5), in respect of the goods specified in column (1) of Table-III, at the rates specified in column (2) thereof; and (d) subject to sub-section (6), in respect of the goods specified in column (1) of the Table-IV, at the rates specified in column (3) thereof; TABLE-I O M I T T E D TABLE - II Description of goods P.C.T. heading Rate of customs-duties ------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) -------------------------------------------------------------------------------------------------------------------------------------------------------- (a) CKD kits for buses 8702.1021 0% (b) CKD kits upto 1,600cc cars 87.03 0% (c) Upto 1,600cc cars in CBU condition 87.03 0% (d) CNG buses and CNG chassis in CBU conditions Respective headings 0% (e) Diesel buses and diesel chassis in CBU conditions Respective headings 0% (f) One passenger bus in CBU condition per person, if imported under the Non-Repatriable Investment (NRI) Scheme Respective headings 10% (g) Machinery & equipment (as is not manufactured locally) if Respective headings 0% imported by assemblers of CKD buses and bus body builers. -------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE - III -------------------------------------------------------------------------------------------------------------------------------------------------------- Description of goods Rate of customs-duties (1) (2) -------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Pre-Cast Plant Machinery 0% Batching plant. Gantry cranes. Overhead cranes. Tower cranes. Steel vibrating tables. Steel battery moulds. -------------------------------------------------------------------------------------------------------------------------------------------------------- Description of goods Rate of customs-duties (1) (2) -------------------------------------------------------------------------------------------------------------------------------------------------------- 2. Ready Mix Concrete Manufacturing Plants. 0% Concrete batching plant with minimum capacity of 40 cubic meters per hours. Concrete Transit Mixer with capacity of 6 cubic meter. Mobile concrete pumps with minimum boom length of 32 meters, suitable to cater pump concrete upto 4 storeys. 3. Concrete Block Manufacturing Plants. 0% Fully automatic plants with accessories/with minimum capacity of 30,000 concrete blocks per day. Block egg laying machines. Fork lifters with minimum capacity of 5 tons. 4. Construction Equipment. 0% Tower cranes. Batching plants with minimum capacity of 40 cubic meters per hour. Concrete transit mixers. Excavators. Mobile cranes. Concrete pumps with capacity of 40 cubic meters per hour. Loader with minimum capacity of 2 cubic meters. Dump trucks. -------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE - IV -------------------------------------------------------------------------------------------------------------------------------------------------------- Description of goods Importer's name Rate of customs-duties 1 2 3 -------------------------------------------------------------------------------------------------------------------------------------------------------- Any goods, including vehicles, specified in the a. Federal Government 0% First Schedule to the Customs Act, 1969 b. Provincial Government 0% (IV of 1969). c. Local Governemnt Departments 0% d. Municipal bodies and development authorities. 0% -------------------------------------------------------------------------------------------------------------------------------------------------------- (2) Omittted. (3) Omitted. (4) The goods specified against serial No. (c) in column (1) of Table-II, shall be imported only if the local assemblers give a certificate tot he Small and Medium Enterprise Development Authority (SEMDA) of the Government of Pakistan (SEMDA), that their production capacity has exhausted and they have no objection if upto 1,600 cc Cars (CBU) are imported in specified numbers. (5) The goods are imported between the 1st of July, 1999 and the 30th June, 2000. (6) The goods are -- (a) imported for use in an approved foreign grant funded project under a proper grant relating to Capital Aid-Technical Assistance Agreement signed between the Government of Pakitan and a foreign governemnt or agency subject to concurrence of the Central Board of Revenue; (b) donated to the importers specified in column (2) of Table-IV. (7) The Federal Government may, by notification in the official Gazette,-- (a) specify conditions, limitations or restrictions, for carrying out the purposes of this section; and (b) amend the Table-I, II, III and IV, so as to add any entry thereto or modify or omit any entry therefrom. As amended 1. Omitted vide Tax Laws (Amendments) Ordinance, 1999 (XXII of 1999), dated 17.12.1999 Appendix IX - Temporary Import/Export of Goods and Re-export/import after repair 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. 895 2. S.R.O.681(I)/80, - dated 26.06.1980 Temporary export of foreign origin goods for re-import after repairs, 897 3. S.R.O. 306(I)/89. - dated 05.04.1989. Temporary export of foreign origin goods for re-import after repair. 897 4. S.R.O. 818(I)/89. - dated 19.08.1989. Temporary import of goods for re-export after further processing etc. (Exemption from customs duty 989 and sales tax). 5. S.R.O.552(I)/98, - dated 12.06.1998 Exemption of customs duty on goods temporarily imported into Pakistan with a view to subsequent. 900 exportation 6. S.R.O.954(I)/98, - dated 07.09.1998 Exemption of customs duty and sales tax on temporarily imported goods for the purpose of value 901 added garments.