Exemtption of cutoms duty for OEMs of Automotive sector.

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) *** Islamabad, the 22nd June, 2006. NOTIFICATION (CUSTOMS) S.R.O. 656(I)/2006. In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to exempt components (which include sub-components, components, sub- assemblies and assemblies but exclude consumables), imported in any kit form, 4[and direct materials]for assembly or manufacture of vehicles falling under Chapter 87 of the First Schedule to the said Act, from so much of customs duties, as specified in the said First Schedule, as are in excess of the rates specified in column (4) of the Table below, subject to the following conditions, namely:- (i) The importer is an assembler or manufacturer who has suitable in-house facilities as defined in „Annex A‟ to this notification or the importer is in possession of a firm contract for the manufacture of specified goods with any other manufacturer having suitable in-house facilities and registered with Sales Tax Department for the manufacture of such goods, to manufacture road worthy vehicles according to the laid down standards and this fact has been 5[certified] by the Engineering Development Board (EDB) of Ministry of Industries 5[and Production] 9[: Provided that the facility of assembly or manufacture under firm contract shall not be available to importer, for auto rickshaw of heading 8703.2115, 3-Wheeler Cargo Loader of heading 8704.3150 and vehicles of heading 87.11] 4[(ia) the input output ratio of the items to be manufactured and total annual requirements of materials shall be determined by the Engineering Development Board (EDB) or by any other organization as the 5[Federal] Board of Revenue may authorize;” (ib) the manufacturer-cum-importer, at the time of import of approved items, shall make a declaration on the Goods Declaration (GD) to the effect that the items have been imported in accordance with his entitlement for the manufacture of specified items. The manufacturer shall also declare that the imported items shall be consumed for the purpose of manufacture of the items within a period of one year;] (ii) the importer is registered under the Sales Tax Act, 1990 with the Sales Tax Department; (iii) the importer-cum-assembler or manufacturer shall submit hard and soft copy of list of components with parts numbers along with respective PCT headings intended to be imported by him to EDB as per „Annex B‟. The description of components and their parts numbers shall be in accordance with that given in the Service Manual 1[/Parts Catalogue] of the vehicles. The EDB shall verify the list of components identified as aforesaid by the importer on the lists 4[and determine the CKD kit of each vehicle in accordance with the terms set out in the First Schedule of the Customs Act,1969, and update 6&9[Customs Computerized System]. The Customs department will release the consignments of components for assembly or manufacture of vehicles on the basis of lists (Part number and description) verified by EDB 9[Omitted]; (iv) the relevant customs authority shall check the declaration made by the importer-cum-assembler or manufacturer, in order to check its conformity with the lists verified in terms of condition (iii). In case there is any dispute or discrepancy, the importer shall be intimated forthwith and the matter shall be resolved expeditiously. If the importer so desires, pending such resolution, the consignments containing such disputed components shall be released against such “Corporate Guarantee” acceptable to the Collector of Customs.5[omitted]; 5[(iva) the importer-cum-assembler or manufacturer shall directly import the components as per the lists duly approved by the EDB or shall procure them from a sales tax registered local vendor, manufacturing such components and will maintain records accordingly;] (v) the 5[importer-cum-assembler or manufacturer] shall maintain records as prescribed 5[under Annexure B]. Such records along with reconciliation account of all inputs used in assembly or manufacture of vehicles shall be submitted to the EDB on an annual basis 6[latest by 15th August, each year , falling which, the manufacturing certificate of the firm shall not be revalidated];

(vi) in case, the importer-cum-assembler or manufacturer fails to provide information as per conditions above to EDB or for any other reason to be recorded in writing, 5[the] EDB may get an audit conducted either by themselves or through designated persons or agency for this purpose to see if all the conditions of this notification are met. The findings of the Audit shall be communicated to the respective Collector of Customs. 4[For any] reason to be recorded in writing, the Collector of customs may get an audit conducted by any person or agency designated for this purpose to see if all the conditions of this notification are met. Failure to comply with the conditions of this notification will attract proceedings under relevant provisions of Customs Act, 1969 5[(IV of 1969)]; (vii) if upon Audit, the import or consumption of the components is not found in conformity with the conditions of this notification or the importer-cum-manufacturer fails to comply with other conditions of this notification, the Collector of Customs shall initiate proceedings for the recovery of exempted duties and taxes besides initiating penal action under the relevant provisions of law; (viii) the authorized officer of the Engineering Development Board shall furnish all relevant information online to 6[Customs Computerized System 9[Omitted] as per „Form A‟ (appended to this notification) against specific 5[omitted] ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969); (ix) the chief executive officer of the importing company or his duly authorized officer shall furnish all relevant information online to EDB as per “Form B‟ (appended to this notification) (x) 4&9[Omitted] (xi) the manufacturer-cum-assembler of automotive vehicles enumerated at serial No. 6 of the Table 5[(except for Auto Rickshaw of heading 8703.2115)] shall sell the said vehicles to 8[a valid CNIC] holder only and the record of the same shall be furnished to 5[FBR] or to any other designated person on monthly basis 6[; and. ] 6(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;] 9[xiii all the consignments imported under this notification shall only be cleared through Customs Computerized System] 4[Explanation.- The expression “direct materials” means the material used in the direct consumption during the assembly 5[omitted] duly approved by the EDB.] 2. 6[Omitted]. 10[2A. In line with the new entrant policy for motorcycle manufacturing industry with new technology notified by Ministry of Industries and Production vide notification No. 4-1/2013/LED-II-(Vol-III), dated the 26th September, 2013, the incentive of importing CKD kit in any form @ 10% customs- duty imported in terms of serial No. 11 of the following TABLE by the new entrant for assembly or manufacturing of motorcycles shall be withdrawn on components localized by the new entrant each year in accordance with the approved localization plan. The expressions „new entrant‟ and „new technology‟ shall bear the same meaning as declared or notified by the Ministry of Industries and Production in respect of motorcycle manufacturing industry.] 3. This notification shall take effect on the 1st day of July, 2006. 6[TABLE Rate of S.No. Description of vehicles Description of imported inputs Duty (1) (2) (3) (4) 1. Agriculture tractors of heading (i) Components for 0% 87.01. assembly/manufacture in any kit form (ii) Tyres / Tubes 20% 2. Road tractors for semi-trailers and (i) Components for 0% trailers (prime movers) of 280 HP assembly/manufacture in any

and above falling under PCT kit form heading 87.01. (ii) Tyres / Tubes 20% 3. Other tractors falling under PCT (i) Components for 10% heading 87.01. assembly/manufacture in any kit form (ii) Tyres / Tubes 20% 4. Vehicles (Non-CNG) of heading (i) Components for 5% 87.02. assembly/manufacture in any kit form (ii) Tyres / Tubes 5% 5. Vehicles (CNG Dedicated) of (i) Components for 0% heading 87.02. assembly/manufacture in any kit form (ii) Tyres / Tubes 5% 6. Motor cars and vehicles of (i) Components for 32.5% heading 87.03 [excluding assembly/manufacture in any specially designed twin cabin type kit form taxi of heading 8703.3227 and 4- (ii) Tyres / Tubes 25% Stroke Auto Rickshaw of heading 8703.2115]. 7. Specially designed twin cabin (i) Components for 5% type taxi of heading 8703.3227. assembly/manufacture in any kit form (ii) Tyres / Tubes 25% 8. 4-Stroke Auto Rickshaw of (i) Components for 20% heading 8703.2115 assembly/manufacture in any kit form (ii) Tyres / Tubes 25% 9. Vehicles of g.v.w not exceeding 5 (i) Components for 20% tons falling under PCT heading assembly/manufacture in any 87.04. kit form (ii) Tyres / Tubes 20% 10. Vehicles of g.v.w exceeding 5 (i) Components for 10% tons falling under PCT heading assembly/manufacture in any 87.04. kit form (ii) Tyres / Tubes 5% 11. Vehicles of heading 87.11. (i) Components for 15% 7[but assembly/manufacture in any 10% for kit form motorcycles for a period of one year 10[and 10% for motorcycles for new entrant for a period of five years] (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 above - 0% 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, as are not - 0%] manufactured locally, in the manufacture of vehicles listed at Sr. No. 1 to 12 above. 9[Annexure A [See condition (i)] MINIMUM IN-HOUSE ASSEMBLING/ MANUFACTURING FACILITIES REQUIRED FOR ASSEMBLERS / MANUFACTURERS OF VEHICLES A. CARS & LIGHT COMMERCIAL VEHICLES (LCVs) 1. Body welding shop Following equipment / facilities should be available for sub-assembly/ Assembly covering Under Body, Side Body / Side Panel, Main Body, Shell Body, Engine Compartment etc. (a) Welding jigs; for sub assembly / assembly operations covering underbody, Engine Compartment, Side Body / Side Panel, Main Body; (b) Welding guns & Other Equipment; for above fixtures; (c) Welding transformers; (d) Hoists; (e) Necessary tools; (f) Body handling Equipment; (g) Tools & gauges; for body parts fitting & body accuracy. 2. Body Paint shop

(a) Booth for:- (i) Pretreatment including Cleaning, Degreasing, Metal preparation for Primer Coat; (ii) Primer; (iii) Under Coat; (iv) Sealer; (v) Top Coat. (b) Dry Off / Baking ovens for:- (i) Pretreatment; (ii) Primer; (iii) Under Coat; (iv) Sealer; (v) Top Coat. 3. Vehicles Final Assembly:- (a) Trim Line with Multiple Stations:- (i) Trim Line with Multiple Station; (ii) Sealer Pumps; (iii) Conveyors; (iv) Pneumatic Tools; (v) Torque Wrenches; (vi) Other Hand Tools. (b) Chassis Line with Multiple Stations Equipped with hoists and underground Pits:- (i) Central Lifter; (ii) Engine Docking Machine/ System; (iii) Axle Lifting Machine/ System; (iv) Wheel Sub-assembly/Balancing; (v) Wheel Assembly; (vi) Pneumatic Tools. (c) Final Line:- (i) Coolant Feeder; (ii) Brake Bleeding Machine; (iii) AC coolant filing, if applicable; (iv) Fuel Filling. 4. Vehicles Performance Testing Facilities:- (a) Toe in Tester; (b) Side Slip Tester; (c) Brake Tester; (d) Drum Tester; (e) Turning radius; (f) Headlight aiming tester; (g) Shower tester (With at least sufficient number of nozzles to cover roof, side walls, doors, windows and floor in a rain simulation). 5. Inspection Equipments;- 6. Storage:- (a) Vendorized / In-house Parts; (b) CKD Parts; (c) Finished Goods. B. HEAVY COMMERCIAL VEHICLES (HCVs) 1. Main Chassis-Frame Assembly &/ or Riveting Line:- (a) Jigs and fixtures for Drilling, Riveting & Welding Jigs and fixtures suitable for main chassis making (assembling); (b) Riveting Guns;

(c) Overhead Cranes and Hoists; (d) Riling Machines; (e) Dollies; (f) Suitable Welding Equipment. 2. Axle Assembly:- (a) Tools for Axle Assembly; (b) Hoist(s) / Crane(s); (c) Press for fitting Hub Bearings; (d) Stands; (e) Toe in Toe Out Adjustment Tools; (f) Torque Wrenches. 3. Welding Shop:- (a) Welding Jigs; (b) Spot Welding Guns; (c) Welding Transformers; (d) Hoists; (e) Necessary Tools. 4. Paint Shop (a) Booths for:- (i) Cleaning, Degreasing, De-rusting etc; (ii) E.D Painting facility for cabins; (iii) Conventional system for body & Structural parts; (iv) Pretreatment / Primer Coat; (v) Top Coat. (b) Chassis Paint / Touchup Area:- (i) Spray Guns; (ii) Paint Containers. (c) Baking Ovens. (d) Sealing equipments. 5. Vehicles Final Assembly (a) Trim Line:- (i) Cranes / Hoists; (ii) Dollies for Bodies / cabins; (iii) Pneumatic Tools; (iv) Other Hand Tools. (b) Chassis Line:- (i) Cranes / Hoists; (ii) Lifting Hangers equipment for dropping or docking the engines; (iii) Torque Wrenches; (iv) Wheels Sub assembly; (v) Hanger for Cab Mounting; (vi) Pneumatic Tools. (c) Final Line:- (i) Coolant Feeder; (ii) Brake Bleeding Machines. 6. Vehicles Performance Testing Machines:- (i) Toe in tester; (ii) Side Slip Tester; (iii) Brake Tester; (iv) Speedometer Tester; (v) Headlight aiming Tester; (vi) Shower Tester. 7. Inspection Tools and equipments.

8. Storage:- (a) Vendorised and In house Parts; (b) CKD Parts; (c) Finished Goods. C. TRACTORS 1. ENGINE ASSEMBLY Sub Assembly:- (a) Engine assembly line with proper tooling, jigs and fixtures including Degreasing and Washing Machines; (b) Gear Box assembly line with proper tooling, jigs and fixtures; (c) Rear Axles assembly line with proper tooling, jigs and fixtures; (d) Front Axle assembly line; (e) Steering assembly; (f) Wheel sub assembly. 2. PAINT SHOP FOR SHEET METAL AND CHASSIS (a) Booth for:- (i) Cleaning, Washing, Degreasing, De-rusting, Metal preparation for Primer Coat; (ii) Phosphating / pretreatment; (iii) Primer Coat; (iv) Top Coat. (b) Baking Ovens; (c) Paint mixing and spraying equipment; (d) Overhead conveyors for Sheet Metal Parts. 3. VEHICLES FINAL ASSEMBLY:- (a) Conveyors; (b) Material Handling Equipment; (c) Pneumatic Tools supported by pneumatic air supply infrastructure & balancers; (d) Torque Wrenches and Calibrators; (e) Engine Docking Equipment; (f) Overhead Gantries & Jib Cranes for Electric Hoist. 4. PERFORMANCE TESTING FACILITIES:- (a) Toe in Tester; (b) Brake Tester; (c) Turning Radius; (d) Headlight aiming Tester; (e) Roller Tester for Functional Inspection; (f) Diesel Lab for calibration of Fuel Injection Equipment. 5. INSPECTION TOOLS/EQUIPMENTS:- (a) Engine Dynamometer; (b) Engine components contamination measuring equipment; (c) Engine Noise Meter; (d) Exhaust Gas Analyzer; (e) Rear Axle Test rig; (f) Hydraulic Test rig; (g) Pre-loading equipment; (h) Axle and play equipment; (i) Paint-gloss and thickness testing equipment; (j) Salt Spray testing equipment for paints; (k) Material Testing Laboratory. 6. STORAGE:- (a) Vendorised/In-house Parts; (b) CKD Parts; (c) Finished Goods. 7. Test Rigs for Endurance Testing of Safety / Critical items.

8. Availability of manufacturing drawings to include:- (a) Dimensions; (b) Materials; (c) Mechanical and Physical properties; (d) Assembly and Testing Procedures. 9. Availability of purchase orders on vendors / suppliers. D. MOTORCYCLE/ MOTORCYCLE RICKSHAW 1. MOTORCYCLE FRAME WELDING SHOP This shop will be completely equipped with the following:- (a) Welding Jigs; (b) Spot Welding Machine; (c) MIG Welding Machine; (d) Frame/Chassis Inspection Jigs; (e) Boring Machine for the head pipe. 2. BODY PAINT SHOP Booth for:- (a) Cleaning, degreasing, de-rusting, metal preparation for phosphate; (b) Spray Booths, including preparation area, spray, flash off; (c) Finish Coat/ Final Coat; (d) Baking Ovens. 3. ENGINE ASSEMBLY & TESTING (a) Engine Assembly Line equips with fixtures for the following Sub-assemblies:- (i) Crank Cases and Crank Case Covers; (ii) ACG Flywheel; (iii) Complete Cylinder with Crankshaft and Connecting Rod; (iv) Spindle Kick Starter and Spindle Gear Change/ Shifting; (v) Spark Plug, Rocker Arm and Tappet adjusting; (vi) Cover Cylinder Head and Oil Filling; (b) Engines Assembly Tools:- (i) Pneumatic Tools; (ii) Torque Wrenches; (iii) Compressor; (iv) Press of Pneumatic Jig (for Ball Bearing fitting); (v) Engine number Punching Arrangement; (vi) Parts/ Material Handling System; (vii) Dust Free Environments. (c) Engine Testing Tools:- (i) Test Bench of Check Gears and Neutral Light Functioning; (ii) Measured Oil Filling Arrangement; (iii) Leakage Testing. 4. TESTING INSTRUMENTS/ EQUIPMENTS FOR INSPECTION OF COMPONENTS/ PARTS BEFORE ISSUANCE OF FINAL ASSEMBLY:- (a) Surface Plate; (b) Dimensional inspection instruments (e.g. verneercaliper, micrometer, dial indicator & headlight gauge etc); (c) Material hardness tester (metal & rubber); (d) Destructive test arrangement (especially for chromed parts); (e) Coating layer thickness meter; (f) Functional tests; (g) Peripheral/ run-out accuracy, etc., testing arrangement. 5. FINAL ASSEMBLY

(a) Frame Assembly Fixture:- Fixture for complete motorcycle assembly to support/ hold the motorcycle height from the first step of the assembly that/ is putting Engine or Frame Body up to the complete finished product, including assembly of the motorcycle from the following:- (i) Rear Fork (or swing arm); (ii) Front and Rear Wheel; (iii) Front and Rear Fenders; (iv) Front and Rear Shock absorber; (v) Steering Handle with Switch Assembly, Break Levers and Throttle; (vi) Driver Chain and Chain Cases; (vii) Fuel Tank Seat and Side Cover; (viii) Wiring and Cables routing; (ix) Speedometer, Head Light and Tail Light; (x) Front and Rear, Right and Left Winkers; (xi) Brake Pedal, Brake Rod and Gear Change Pedal; (xii) Front and Rear Wheel Panels fitting; (xiii) Exhaust Muffler, rubber Step, Bar and Pillion Assembly fitting. (b) Final Assembly Tools:- (i) Pneumatic Guns; (ii) Torque Wrenches; (iii) Compressor; (iv) Press or pneumatic Jig (for Cones and Bushes); (v) Frame Number punching arrangement; (vi) Parts/ Material Handling System. 6. FINAL INSPECTION:- (a) Test Bench For Brake Testing; (b) Speedometer Test Bench; (c) Headlight aiming Testing; (d) Vehicle Alignment; (e) Emission Tester; (f) Noise Tester. 7. STORAGE:- a) Vendorised / In-House Parts; b) CKD Parts; c) Finished Goods. E. STROKE AUTO RICKSHAW 1. FRAME WELDING SHOP:- (a) Welding Jigs; (b) Spot Welding Machines; (c) MIG Welding; (d) Frame/ Chassis Inspection Jigs. 2. BODY PAINT SHOP System for:- (a) Cleaning, degreasing, de-rusting, metal preparation for phosphate; (b) Spray Booths, including preparation area, spray, flash off; (c) Finish and final coat; (d) Baking Ovens. 3. ENGINE ASSEMBLY AND TESTING (a) Engine leakage Testing; (b) Engine running/ endurance test. 4. TESTING INSTRUMENTS/ EQUIPMENTS FOR INSPECTION OF COMPONENTS/ PARTS BEFORE ISSUANCE OF FINAL ASSEMBLY:- (a) Surface Plate; (b) Dimensional inspection instruments (e.g. veneer caliper, micrometer, dial indicator &

height gauge etc); (c) Material hardness tester (metal & rubber); (d) Destructive test arrangement (especially for chromed parts); (e) Coating layer thickness meter; (f) Parts fitting/ functional tests; (g) Peripheral/ run-out accuracy, testing arrangement for the wheels. 5. FINAL ASSEMBLY (a) Chassis Assembly Line: Chassis Assembly Line with Fixture / Conveyors for the assembling of complete 4-Stroke Auto Rickshaw to support/ hold the Rickshaw Chassis/ Frame from the first step of the assembly i.e. putting Engine and Rear & Front Body, up to the complete finished product, including assemblies from the following:- (i) Front Fork Assembly; (ii) Front and Rear Wheels; (iii) Differential sub-assembly testing; (iv) Wheel Assembly; (v) Front and Rear Shock absorbers/ Leaf Springs; (vi) Steering Handle with Switch Assemblies, Break Leers and Throttle; (vii) Wiring and Cables Routing; (viii) Dash Board with panel meters; (ix) Head Light, Tail Light and Winkers; (x) Front and Rear, Right and left Winkers; (xi) Front and Rear Body; (xii) Wind screen and Back View Mirrors; (xiii) Hood Frame and Hood Cover; (xiv) Radiator Assy and engine water cooling system; (xv) Exhaust muffler Assy. (b) Final Assembly Tools;- (i) Pneumatic Guns; (ii) Torque Wrenches; (iii) Compressor; (iv) Press or pneumatic Jig (for Cones and Bushes); (v) Frame Number Punching arrangement; (vi) Parts/ Material Handling System. 6. FINAL INSPECTION:- (a) Test Bench for Brake Testing; (b) Speedometer Test Bench; (c) Headlight aiming Testing System; (d) Vehicle alignment; (e) Emission Tester; (f) Noise Tester. 7. STORAGE:- (a) Vendorised / In-House Parts; (b) CKD Parts; (c) Finished Goods.] 4[ANNEXURE B [See clause (iii)] VERIFICATION OF LISTS AS PER CLAUSE (III) AND RECORDS PRESCRIBED. FORM- A (To be filled in by the authorized officer of Engineering Development Board) Header information NTN/ Vehicle HS Code of Unit of Name of STN Approval Quanti CD applicable Country Name & vehicle in Batch ID Measure importer of No. ty rate of origin Model kit form ment importer

Detail of input goods (to be filled by the authorized officer of Engineering Development Board) Customs Duty rate Respective Description 6[Description Part No. UOM Quantity Total (applicable) + HS Code 6[as per parts as per 1st Per Unit Quantity Additional Customs list] Schedule to Duty rate the Customs Act,1969] 1 2 3 4 5 6 7 8 Signature __________________________ Designation __________________________ NOTE:- In case of clearance through Customs Computerized System (PACCS), the above information shall be furnished on- line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969. FORM- B (To be filled in by the Chief Executive of the importing company) Name & address of the Importer NTN/STN Vehicle Name HS Code of Batch ID Quantity Unit of CD Rate Country of origin & Model vehicle in kit form Measurement applicable S.No Respective Description Specifications 6[Description as Part Applicable rate of Quantit Unit Unit of Total value PCT Heading 6[as per parts of imported per First No. duty + Additional y Valu measure in Pak list] inputs Schedule to the Customs duty rate e Rupees Customs Act,1969 (IV of 1969)] CERTIFICATE. It is certified that the description and quantity mentioned above are commensurate with the inputs requirement and as per Form-A duly verified by EDB. It is further certified that the above items shall not be used for any other purpose. Signature of Chief Executive Name of Chief Executive ___________________ N.I.C No. ________________________________ Explanation.- the expression “Chief Executive” means - (a) owner of the firm, in case of sole proprietorship; (b) partner of firm having major share, in case of partnership firm; (c) chief executive officer or the Managing Director in case of limited company or multinational organization; or (d) Principal Officer in case of a foreign company. Verification of Import Lists List 1 Vehicle Name & Model:-_____________________________HS Code of Vehicle:-__________ S.No Part 6[Description Part Quantity per Total UOM Respective Rate of

Name as per 1st No vehicle Quantity HS Code Custom duty 6[as per Schedule to parts list] the Customs Act,1969] 1 2 (2a) 3 4 5 6 7 8 List 2 S.No Part 6[Description Part Quantity Total UOM Respective Rate of Custom duty +Rate Name as per 1st No per Vehicle Quantity HS Code Of Additional Custom Duty 6[as per Schedule to parts list] the Customs Act,1969] 1 2 (2a) 3 4 5 6 7 8 Records to be maintained in respect of imported components Quantity S.N Part Part Respective Rate of Quantity Opening Imported Total Vehicles Consumed Closing Name No HS Code Customs Per Balance during available produced during Balance duty Vehicle As on The During the the year As on + Year 7 + 8 year Additional (Units) 9 - 11 Custom Duty 1 2 3 4 5 6 7 8 9 10 11 12 5[Record to be maintained in respect of locally manufactured inputs from vendors Quantity S.No Part Part No Quantity Opening Purchased Name of Total Vehicles Consumed Closing Name Per balance during the Vendor available Produces During Balance Vehicle year 5 + 6 During the year 8 - 10 the year 1 2 3 4 5 6 7 8 9 10 11 Record to be maintained in respect of in house manufacture of components Quantity S.No Part Part No Quantity Opening Manufactured Total Vehicles Consumed Closing Name Per Balance In-house available produced during Balance vehicles 5 + 6 during the the year 7 - 9 year 1 2 3 4 5 6 7 8 9 10”] ___________________________________________________________________________ [C.No.2(4)I.I & T-III/2006 (Pt)-43/2006] (SHAHID AHMAD) Additional Secretary As amended: 1. S.R.O.990(I)/2006 - dated 18.09.2006 2. S.R.O1007(I)/2006 - dated 25.09.2006 3. S.R.O.1123(I)/2006 - dated 10.11.2006 4. S.R.O.496(I)/2007 - dated 09.06.2007

5. S.R.O.563(I)/2008 - dated 11.06.2008(w.e.f.12.06.2008) 6. S.R.O.490(I)/2009 - dated 13.06.2009(w.e.f.14.06.2009) 7. S.R.O.1402(I)/2012 - dated 30.11.2012 8. S.R.O.334(I)/2013 - dated 18.04.2013 9. S.R.O.496(I)/2013 - dated 12.06.2013(w.e.f.13.06.2013) 10. S.R.O.940(I)/2013 - dated 21.10.2.103