Exemption from Customs Duty and Sales Tax on Goods Brought As Accompanied or Unaccompanied Goods

EXEMPTION FROM CUSTOMS DUTY AND SALES TAX ON GOODS BROUGHT AS ACCOMPANIED OR UNACCOMPANIED GOODS 11Notification No. S.R.O. 583(I)/83, dated 11 June, 1983.--In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and sub-section (1) of the section 7 of the Sales Tax Act, 1951 (III of 1951), and is supersession of this Ministry's Notification No. S.R.O. 545(I)/79, dated 28th June, 1979, the Federal Government is pleased to direct that goods brought as accompanied or unaccompanied baggage under the Passengers (Non-Tourists) Baggage (Import) Rules, 1983, and specified in column 2 of the table below shall, on and from the 11th day of June, 1983, be exempt from customs duty and sales tax in excess of the rate specified in columns 3 and 4 of the said table. TABLE S. NO | Description of items | Customs Duty | Sales Tax (1) | (2) | (3) | (4) 1 | All articles brought under Rules 4(a), 5(a), and 6(a) | Nil | Nil 2 | All articles brought under Rule 4(b) or 5(b) if brought as accompanied baggage or purchased from the Duty Free Shops, excluding T.V. Set, Air-conditioner, Refrigerator, Washing machine, Gas appliances, Sewing machine, Video cassette recorder or player, deep freezer and revolver or pistol with a maximum of 100 rounds. | Nil | Nil 3 | All other articles excluding T.V. Set, Air-conditioner, Refrigerator, Washing machine, Gas appliances, Sewing machine, Video cassette recorder or player, deep freezer and revolver or pistol with a maximum of 100 rounds, if brought as accompanied baggage or purchased from the Duty Free Shops. | 125% | Nil Provided that the unaccompanied baggage of the passengers who arrive in Pakistan on or before the 30th June, 1986 shall be exempted from so much of customs-duties and sales tax as are in excess of those which were leviable before the coming into force of this Notification. [As amended] 11. Reported as PTCL 1983 St. 524(ii).