Assistant Collector Empowered to Deliver Articles Belonging to Foreign Journalists Etc. Without Cust
SRO 881(I)/85Jurisdiction and administration
SRO 881(I)/85 is a Sales Tax SRO dated 18 September 1985, listed by FBR as "ASSISTANT COLLECTOR EMPOWERED TO DELIVER ARTICLES BELONGING TO FOREIGN JOURNALISTS ETC. WITHOUT CUST".
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ASSISTANT COLLECTOR EMPOWERED TO DELIVER ARTICLES BELONGING TO FOREIGN JOURNALISTS ETC. WITHOUT CUSTOMS DUTY AND SALES TAX
19Notification No. S.R.O. 881(I)/85, dated 18th September, 1985.--In exercise of the powers conferred by section 21 of the Customs Act, 1969 (IV of 1969), and section 27E of the Sales Tax Act, 1951 (III of 1951), the Central Board of Revenue is pleased to order that an Assistant Collector of Customs may deliver, without payment of customs-duties and sales tax, the equipment required for the discharge of their functions by such foreign nationals as are journalists, press photographers, members of television teams, broadcasting units, cultural troupes and mountaineering expeditions who enter Pakistan for bona fide visits of not more than three months duration subject to the condition that they furnish written undertakings for there-exportation of such equipment and materials on the conclusion of their visits:
Provided that, in the case of mountaineering expeditions, 20[a reasonable quantity of special food stuff shall be allowed to the members of expedition for the period of expedition and] instead of re-exporting the equipment and material, the expedition may donate such equipment and material free of customs-duties and sales tax in accordance with the provisions of No. S.R.O. 364(I)/82, dated the 19th April, 1982, to the Alpine Club of Pakistan and produce a certificate from the Secretary of that Club to the effect that the equipment and material so imported has been donated by that expedition to that Club.
Reported as PTCL 1968 St. 27(i).
Inserted by Notification No. S.R.O. 525(I)/87, dated 22nd June, 1987, reported as PTCL 1987 St. 615(i).
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