SRO 974(I)/1979

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE NOTIFICATION Islamabad, the 23rd October, 1979 CUSTOMS S.R.O.974(I)/79.- In exercise of the powers conferees by section 219 of the Customs Act,1969(IV of 1969),read with section 21 thereof, the Central Board of Revenue is pleased to make the following rules, namely:- 1. Short title and commencement .- (1) These rules may be called the Temporary Importation of Motor Vehicles Rules , 1979. (2) They shall come into force on the tenth day of December ,1979. 2. Definition. - In these rules, unless there is anything repugnant in the subject or context,- (a) “Act” means the Customs Acts1969(IV of 1969) ; (b) Omitted. (c) “expatiate employee” means a foreign national employed in any business undertaking, Government or a Government controlled organization for remuneration; (d) Omitted. (e) “importer” means a persons who imports a vehicle under these rules; (f) “tourist” means a foreigner of any of the following categories who has no residence or occupation in Pakistan and whose stay in the country is not likely to exceed three months, namely:- (i) a person visiting Pakistan for recreation or sight-seeing or is in transit for a short duration; (ii) a person travelling for domestic or health reasons; (iii) a person on study or lecture tour or on pilgrimage; (iv) a person travelling in his individual or representative capacity to attend a meeting or function of any scientific, administrative, educational, social, cultural sports or religious nature or for giving a performance; (v) a person travelling for business purposes; and (vi) a person arriving in the course of a sea cruise whose stay in Pakistan exceeds twenty-four hours; and (g) “vehicle” means a motor-car, motor-cycle, van, microbus and bus, pick-up, jeep, truck, self-driven caravan and tractors with trailor or semi-trailor or caravan. 3. Omitted. Provided that if it is not practicable for the tourist to export such vehicle within the said period and he makes an application to the Central Board of Revenue before the expiry of that period to this effect, the Central Board of Revenue may extend that period for such time as it thinks fit. Provided further that if the same vehicle re-enters Pakistan within one year after its exit. Whether in the name of the same tourist (non-Pakistani) or in the name of somebody else (non-Pakistani), temporary release shall not be allowed against carnet-de-passage or a bank guarantee for more than fourteen days except for vehicles operated by recognized foreign tour agencies, which shall be allowed re-entry within one year for a period not exceeding three months at one point of time; (1A) Omitted. (2) Omitted. Provided that where the export of such vehicle is not possible on grounds of health of the importer, or in circumstances beyond his control, or because of an accident in which the vehicle is involved, the Central Board of Revenue may extend the period for such time as it thinks fit, in which case a fresh bank guarantee shall be furnished if the existing bank guarantee does not cover the peroid of extension. (3) Omitted. Provided that if the importer wishes to retain such vehicle beyond period for which permission for retention has been allowed, he shall obtain an import permit from the Chief Controller of Imports and Exports and shall pay the Customs-duties and taxes leviable thereon on the date of its import. (4) No citizen of Afghanistan shall import a vehicle into Pakistan on a road pass, but if such person imports a vehicle temporarily he may be given delivery thereof by the officer in-charge of the Customs-station of entry without payment of Customs-duties for its retention in Pakistan for a period of thirty days on recommendation of the Consulate General or Embassy of Pakistan in Afghanistan, based on the lists provided by Director General (Afghanistan) of the Ministry of Foreign Affairs, Government of Pakistan: Provided that if the importer wishes to retain the vehicles in Pakistan for a further period not exceeding three months from the date of expiry of the original period of the one month, he shall, to the satisfaction of the Collector of Customs or the Deputy Collector of Customs, furnish a bank guarantee from a scheduled bank in Pakistan, of an amount not less than the amount of Customs-duties and taxes leviable on such vehicle enforceable for a period of six months or until such period as the vehicle is exported or otherwise accounted for. 3A. Temporary import of vehicles by tourists, etc.- (1) A tourist who imports a vehicle against carnet-de-passage or a bank guarantee may be given delivery thereof by the officer-in-charge of the Customs-station of entry without payment of customs-duties for its retention in Pakistan for a period of three months if such tourist makes a declaration at the Customs-station of entry to the effect that he will not constructively or substantially transfer the ownership of the vehicles to any other person during his stay in Pakistan; Provided that if it is not practicable for the tourist to export such vehicle within the said period and he makes an application to the Central Board of Revenue before the expiry of that period to this effect, the Central Board of Revenue may extend that period for such time as it thinks fit: Provided further if the same vehicle re-enters Pakistan within one year after its exit, whether in the name of the same tourist (non-Pakistani) or in the name of somebody else(none-Pakistani) temporary release shall not be allowed against crnet-de-passage or a bank guarantee for more than fourteen days except for vehicles operated by recognized foreign tour agencies which shall be allowed re-entry within one year for a period not exceeding three months at one point of time. (2) If a tourist imports a vehicle for passage through Pakistan to a foreign destination, the officer-in-charge of the Customs-station of entry may, in the absence of a carnet-de-passage or a bank guarantee, allow the vehicle to pass through Pakistan without payment of customs-duties, under escort from the Customs-station of entry to the Customs-station of exist on payment of escort charges to be determined by the respective Collector. The particulars of the vehicle so allowed to pass through Pakistan shall be endorsed on the passport of the importer. 4. Expatriate employee not to import vehicle.- No expatriate employee shall be allowed to import a vehicle under these rules. 5. Period for retention vehicle to be endorsed.- When delivery of a vehicle under rule 3 is given to an importer, and where the period is exended, a stamped endorsement indicating the period for which the vehicle is allowed to be temporary in Pakistan shall be made on the passport of the importer. 6. Particulars of importer to be recorded and communicated to all Customs-stations.- (1) The number and other particulars of the passport of an importer and of the vehicle imported by him shall be recorded at the Customs-station of entry and the officer in-charge thereof so recording shall communicate them to all other Customs-stations and immigration check-posts. (2) The person temporarily importing a vehicle shall not be allowed to leave Pakistan unless he has exported the vehicle, or an import permit has been obtained and the Custom-duties and other taxes in respect of that vehicle have been paid. 7. Endorsement relating to export .- When a vehicle imported under these rules is exported, the officer in-charge of the Customs-station of exit shall make a stamped endorsement on the passport of the importer of that vehicle accordingly against the endorsement relating to its import and retention in Pakistan and shall inform the Customs-station of entry of that vehicle and all other Customs-stations and immigration check-posts. 8. Vehicle to be deposited or surrendered.- A vehicle imported under these rules shall at any time before the expiry-of the period for which its retention in Pakistan without payment of Customs-duties was allowed, if not exported or cleared after payment of the said duties, be deposited with any Customs-station for the purpose of export at a subsequent date or be surrendered without any claim in respect of that vehicle. 9. Endorsement relating to deposit or surrender.- When a vehicle is deposited or surrendered under rule 8, the officer in-charge of the Customs-station with which the vehicle is deposited or to which it is surrendered shall make suitable endorsement on the passport of the importer, and in the case of surrender, obtain a receipt of “No claim” from the importer and the vehicle shall be disposed of in accordance with the provisions of the Act. 10. Seizure of vehicle.- If a vehicle to which these rules apply is not exported within the time allowed for its temporary retention or is not deposited or surrendered under rule 8, it shall, wherever it may be, seized and dealt with in accordance with the provisions of the Act. 11. Repeal.- The Temporary Importation of Motor Vehicles Rules, 1976, are hereby repealed with effect from the tenth day of December, 1979. MOHAMMAD WALI KHAN Second Secretary As amended S.R.O.177(I)/87, - dated 05.03.1987 S.R.O.3(I)/96, - dated 02.01.1996 S.R.O.1065()/88, - dated 24.11.1988 S.R.O.401(I)/96, - dated 13.06.1996 S.R.O.465(I)/91, - dated 19.05.1991 S.R.O.652(I)/96, - dated 01.08.1996