Exemption from Customs Duty and Sales Tax on Export and Import of Samples of No Commercial Vlaue

EXEMPTION FROM CUSTOMS DUTY AND SALES TAX ON EXPORT AND IMPORT OF SAMPLES OF ON COMMERCIAL VALUE 31Notification No. S.R.O. 92(I)/82, dated 31st January, 1982..- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt the samples of no commercial value from the payment of Customs-duties and sales tax leviable thereon. Explanation.-- In this notification the expression "samples of no commercial value" means-- raw materials and products of such dimension that they are useless except for purposes of demonstration; articles of non-precious materials affixed to cards or put up as samples in the manner usual in the trade provided that there is not more than one of each size or kind; raw materials and products, and articles of such materials or products, rendered useless, except for purposes of demonstration, by slashing, perforation, indelible marking or by any other effective method; products which cannot be put up as samples of no commercial value in accordance with clauses (a) to (c) and which consist of :- non-consumable goods of an individual value not exceeding 32[US $ 10 or equivalent in any other international currency], and provided there is not more than one sample of each kind or quality; consumable goods of an individual value not exceeding 33[US $ 10 or equivalent in any other international currency], even if consist wholly or partly of samples of the same kind or quality, provided the quantity and the manner in which they are put up preclude their being used otherwise than as samples. Reported as PTCL 1983 St. 188(iii). Substituted for "Rs. 50" by Notification No. S.R.O. 546(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St. 551(ii). Substituted for "Rs. 50" by Notification No. S.R.O. 546(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St. 551(ii).