Supersession of SRO. 845(I)/2021 dated 30th June 2021

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, AND REVENUE (REVENUEDIVISION) NOTIFICATION (cusToMS) lslamabad, the 30rh June, 2022 S.R.O. 967(1y2022.- ln exercise of the powers conferred by sub-section (5) of section '18 of the Customs Act, 1969 (lV of 1969), and in supersession of its Notification No. S.R.O. 845(l)12021, dated the 30th June, 2021 , the Federal Government is pleased to levy additional customs duty on import of goods specified in the First Schedule to the said Act, at the rate of- (i) two per cenl on goods falling under tariff slabs ol Ook, 3o/o & 11% and goods imported under Notification No. S.R.O.655(l)/2006 and 656(1y2006 both dated the 5th June, 2006; (ii) four per cenl on goods falling under tariff slabof 16% except goods falling under PCT code 5516.9300 and 5516 9400, which shall be charged at the rate of two per cent on import; (iii) six per cenf on goods falling under tariff slab ol 20o/o; and (iv) seven per cent on goods falling under tariff slab of 30% and higher slabs as well as slabs of specific rates, except the following which shall be charged at the rate of two per cent:- (a) goods falling under PCT codes 1507.1000, 1507.9000, 1511.1000, '15'1'1.9010,1511.9020,'1511.9030, 15.12.1100, 1512.1900, 1512.2100, 1512.2900,'1514.1100, 1514.'1900, 1514.9100 and 15'14.9900; (b) cars, jeeps, light commercial vehicles in CKD condition exceeding 1,000cc and heavy commercial vehicles in CKD condition; 2. The value of goods for purpose of this levy shall be the value as determined under section 25 or section 25A of the said Act, as the case may be. 3. The additional customs duty shall not be levied on the following, namely: - (i) goods falling under tariff slabs of 0% except PCT code 72.04; (ii) import of seeds and spores for sowing (PCT 0904.2120, I 006. 1 0i 0, 1209.0000), Polymers of ethylene in primary forms (PCT 39.01) and Polymers of propylene or of other olefins in primary forms (pCT 39.02); (iii) import under Chapter 31 of First Schedule of the Customs Act,1969 (lV of 1969);

(iv) plant and machinery used in manufacturing or production of goods as is classifiable under Chapter 84 and 85 of the First Schedule to the Customs Act, 1969 (lV of 1969); (v) import under Chapter 99 of First Schedule of the Customs Act, '1969 (lV of 1969); (vi) rmport under Fifth Schedule to the Customs Act, 1969 (lV of 1969) excluding; (1) serial numbers 30, 33 and 35 of table of Part-|, (2) serial numbers 102,110, 111, 113, 114, 116(exceptxvi), 117118 and 147 of Table of Part lll; and (3) serial numbers 29 to 34, 42 and 43 of Table-A, Sr. No. 1,4to9, 14 to 46,49 to 52, 116 to 120,161,162, 170,171, 186 to 188 and 190 to 194 of Table-B of PartVll; (vii) import under the Baggage Rules, 2006; (viii) import under sub-chapters 3 and 7 of chapter Xll and chapter XV of Customs Rules, 2001; (ix) import under Notification No.SRO.577(l)/2005 dated 6th June,2005; (x) import under Notification No.SRO.565(l)/2006 dated 5th June, 2006; (xi) import under Notification No.SRO.693(|)/2006 dated 1th July, 2006; (xii) import under Small and Medrum Enterprises and Export Oriented Units Rules, 2008; (xiii) import under temporary importation scheme vide S.R.O. 492(l)12009, dated the 13th June,2009; (xiv) imports under condition (vii) of SRO 678(l)12004, dated the 7th August, 2004, by the Exploration and Production Companies, their contractors and service companies for offshore projects only made with effect from the 18th August, 2018; (xv) import till 30.06.2025 of electric vehicles 2-3 wheelers (CBU) falling under PCT codes 8703.8030 (electric auto rickshaw), 8711.6040 (electric motor cycle), and 8711.6060 (3-wheeler electric loader); (xvi) lmports of cars, jeeps and light commercial vehicles in CKD condition upto '1,000cc and imports of vehicles in CBU condition upto 850cc; (xvii) import of goods classifiable under PCT Codes: - 3006.1090 5309. 1 100 5402.5200 5509.6900 5007.1000 5309.1900 5402.5300 5509.9100 5007.2000 5309.2100 5402.5900 5509.9200 5007.9000 5309.2900 5402.6200 5509.9900 5111.'l 100 5310.1000 5402.6300 5510.1 100 5111.1900 5310.9010 5402.6900 5510.1200 5't'1 1.2000 5310.9090 5404.1200 5510.2000 5111.3000 5311.0000 5501.9000 5510.3000 5111.9000 5402.3300 5508.2000 5510.9000 5112.1100 5402.3400 5509.1 100 5511.3000 5112.1900 5402.3900 5509. 1200 70'19.6990; and 5112.2000 5402.4600 5509.3100 51 12.3000 5402.4700 5509.3200 51 12.9000 5402.4800 5509.6100 51 13.0000 5402.4900 5509.6200

(xviii) import of goods falling under PCT codes 0714.3000, 0909.3100, 1211.9000, 2503.0000, 2526.1010,2515.1100, 2701 .1200,2701 .1900 and 8609.0000, if imported from the lslamic Republic of Afghanistan; st day of July, 2022.4. This notification shall take effect from the I tC. No. 1(1)/2015-CBl $$ (Suraiya Ahmed Butt) Additional Secretary