Amendment in SRO.450(I)2001, dated 18.6.2001 - Customs Rules, 2001

Government of Pakistan (Revenue Division) Central Board of Revenue **** Islamabad, the 7th February, 2006. NOTIFICATION (CUSTOMS) S.R.O. 94(I)/2006.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Customs Rules, 2001, namely:- In the aforesaid Rules, (1) in rule 5, after clause (b), the following new clause shall be inserted, namely:- “(bb) “gift allowance” means reasonable number and quantity of goods, other than personal allowance, for making gift or souvenirs free of customs-duty, and does not include airconditioner, cooking range, deep freezer, microwave oven, refrigerator, television, washing machine or gas appliances except gas burner, but includes the aforesaid goods if locally manufactured and purchased from Duty Free Shop;”; (2) in rule 14, under the heading ”(A) Duty Free Personal Allowance”, for clause (d) the following shall be substituted, namely:- “(d) one VCP or VCR or one VCD player or DVD player or VCR-DVD combo player;” ; (3) in rule 17, sub-rule (2) shall be omitted; (4) in rule 18, under the heading “(B) Gold card holders”, in the Explanation, for clause (v), the following shall be substituted, namely.- “(v) one VCP or VCR or one VCD player or DVD player or VCR-DVD combo player; and”; (5) in rule 19,- (i) in sub-rule (1), the words “which is either declared at the time of arrival or remitted through legal channels before arrival of the passenger” shall be omitted; and (ii) in sub-rule (2), the words “provided the foreign exchange has been declared at the time of his arrival or remitted through legal channels” shall be omitted; (6) after rule 19, amended as aforesaid, the following new rule shall be inserted, namely:- “19A. Exemption to baggage on death.- Personal effects of a Pakistani national who dies abroad which are imported by, or on behalf of, next-of-kin of the deceased shall be exempt from payment of customs-duty and other taxes provided that the articles and goods are such as would be exempted from customs-duty and other taxes under sub-Chapter 2, 3 or 4, as the case may be.”; and (7) after rule 20, the Annex to Chapter II shall be omitted. [C.No.5(7)-L&P/2004(Pt.)] ( Asif Saeed Khan ) Secretary (Law and Procedure)