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<div class="Section1">
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">GOVERNMENT OF <st1:country-region w:st="on"><st1:place w:st="on">PAKISTAN</st1:place></st1:country-region></span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">REVENUE DIVISION</span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">CENTRAL BOARD OF
REVENUE</span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">***</span></b></p>
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span></b> </p>
<p class="MsoNormal"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal"><span class="GramE"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">C.No.2(</span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">10)Tar.II/97.
<st1:city w:st="on"><st1:place w:st="on">Islamabad</st1:place></st1:city> the
6<sup>th</sup> June, 2005.</span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span></b> </p>
<p class="MsoNormal" style="TEXT-ALIGN: center" align="center"><b><u><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">CUSTOMS GENERAL ORDER
NO.14/2005</span></u></b></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">
</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 1in; TEXT-INDENT: -1in; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">SUBJECT<span class="GramE">:-</span>
<b><u>ASSESSMENT OF MOTOR VEHICLES.</u></b></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">
</span></p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">
The Central Board of Revenue is pleased to prescribe the following procedure for
assessment of motor vehicles in order to ensure its uniform application at all
Customs stations throughout the country:-</span></p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">
</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(<span class="SpellE">i</span>)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">The
FOB value of a motor vehicle at the time of its manufacture, as certified by the
manufacturers or their authorized local agents shall be accepted.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(ii)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">In
case of domestic models, for which the FOB values are not provided by the
manufacturers, the FOB values certified by the manufacturers or their authorized
agents in case of export models of similar vehicles shall be loaded by 5% on the
C&F value.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(iii)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">The
local agent's commission and other incidental charges, if any, shall be added to
the so ascertained FOB value, if not already included in the price certified by
the manufacturers or their authorized local agents.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span class="GramE"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(iv)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">The</span></span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial"> actual amount of
ocean/air fright as calculated from the country of original manufacture shall be
added for the purpose of arriving at the C&F value of the imported
vehicle.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(v)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">Actual amount of
insurance in the country of manufacture or first registration shall also be
added in order to arrive at the CIF value. However, in case of non-availability
of insurance memo for any reason, an amount equivalent to 1% of C&F value
shall be included.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span class="GramE"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(vi)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">Landing</span></span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial"> charges @ 1% of
the sum total of CIF value shall be added to the price in order to arrive at the
assessable value.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(vii)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">The
value of optional/additional accessories shall also be included in the
assessable value of the vehicle, which shall be subjected to the rate of duty
and taxes applicable to the vehicle in which the accessories are
fitted.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -0.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">(viii)</span><span style="FONT-SIZE: 7pt; LINE-HEIGHT: 150%">
</span><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">Customs duties
and taxes shall be worked out on the basis of prescribed rates at the time of
filing of the goods declaration (GD) except for old and used vehicles for which
a cumulative amount of all <span class="SpellE">leviable</span> duties and taxes
has been notified in the Gazette.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">2.
Depreciation in the assessable value, for the purpose of assessment shall be
allowed on the import of used/second hand motor vehicles at the rate of 2% per
month for each completed <span style="mso-spacerun: yes"> </span>month,
calculated from the date of first registration abroad <span class="SpellE">upto</span> the date of entry into Pakistan, subject to a maximum
of 50%. </span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal" style="LINE-HEIGHT: 150%; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: Arial">3.
This order shall take effect from 6<sup>th</sup> June, 2005, in <span class="SpellE">supersession</span> of Customs General Order No.10/2004 dated
31-08-2004.</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; TEXT-ALIGN: justify"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; TEXT-ALIGN: right" align="right"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"></span></b> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; TEXT-ALIGN: right" align="right"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">(FAZAL YAZDANI
KHAN)</span></b></p>
<p class="MsoNormal" style="MARGIN-LEFT: 1.5in; TEXT-INDENT: -1.5in; TEXT-ALIGN: right" align="right"><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Secretary (Customs
Tariff)</span></p>
<p class="MsoNormal" style="TEXT-ALIGN: justify"><span style="FONT-FAMILY: Arial"></span> </p></div>
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