Exemption from Cusotms Duty and Sales Tax on Motor Vehicles Imported by Diplomatic Representative or

EXEMPTION FROM CUSTOMS DUTY AND SALES TAX ON MOTOR VEHICLES IMPORTED BY DIPLOMATIC REPRESENTATIVE OR MISSION OF A FOREIGN GOVERNMENT IN PAKISTAN. Notification No. S.R.O. 506(I)/88, dated 26th June, 1988.--In exercise of the power conferred by section 19 of the Customs Act, 1969 (IV of 1969), and section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of this Ministry's Notification No. SRO 878(I)/85, dated the 18th September, 1985, the Federal Government is pleased to exempt motor vehicles falling under respective headings of Heading Nos. 87.02 87.03, 33[87.04 and 87.11] of the First Schedule to the Customs Act, 1969 (IV of 1969), and imported into Pakistan by diplomatic representative or mission of a foreign Government in Pakistan form the whole of the customs duties and sales leviable thereon, subject to the following conditions, namely;--- No such motor vehicles shall be sold or otherwise disposed of in Pakistan except with the prior consent of the Federal Government n the Ministry of Foreign Affairs given on an application made to it in the for set out below No such Motor vehicles shall be sold or otherwise disposed in Pakistan within two years of its importation to any one other than the Department of Investment Promotion and Supplies or a diplomatic representative or mission of a foreign Government in Pakistan except when the diplomatic representative by whom it was imported is transferred from Pakistan within two years of its importation and it has been used by him for not less than one year or was imported by him within one year of his arrival in Pakistan. No such motor vehicle shall be sold or otherwise disposed of in Pakistan before the expiration of five years from the date of its importation without payment of customs duties and sales tax at the following rates namely; (i) If it is sold or otherwise disposed of before the expiration of three years from the date of its importation | The whole duty and sales tax, which would have been leviable at the time of its importation but for the exemption hereby granted; (ii) If it is sold or otherwise disposed of after the expiration of three years, but before the expiration of four years, from the date of its importation | 45% of the duty and sales tax which would have been sol leviable as aforesaid. (iii) If it is sold or otherwise disposed of after the expiration of four years, but before the expiration of five years, from the date of its importation | 25% of the duty and sales tax which would have been so leviable as aforesaid. Provided that, if due to the transfer from Pakistan of the diplomatic representative by whom it was imported, the motor vehicle is sold to otherwise disposed of during the third year of its importation, the duty and sales tax payable shall be 60 per cent of the duty and sales tax which would have been so leviable as aforesaid. Provided further that no duty shall be payable if the motor vehicle is sold to the Department of Investment Promotion and Supplies or the diplomatic representative or mission of a foreign Government in Pakistan FORM Application for the consent to the sale of a motor vehicle by the diplomatic representative or mission of a foreign Government in Pakistan. Particulars in respect of motor vehicle, imported into Pakistan free of customs duty; Name of the owner (Diplomatic Representative/Mission) Model, make and type of vehicle Engine number Chassis number C&F price of the vehicle supported by a copy of the invoice and bill of entry Date of import into Pakistan Date of registration in Pakistan Whether official or private vehicle Reasons for sale Name and address of prospective purchaser Estimated sale price Particulars of the motor vehicles imported and sold previously, quoting reference to the Ministry of Foreign Affairs consent Consent is requested to the sale of the motor vehicles described above. Signature (and seal) of the owner