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<div class="Section1">
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal">GOVERNMENT OF </b><st1:country-region><st1:place><b style="mso-bidi-font-weight:
normal">PAKISTAN</b></st1:place></st1:country-region><b style="mso-bidi-font-weight:
normal"><o:p></o:p></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal">REVENUE </b><b style="mso-bidi-font-weight:
normal">DIVISION</b><b style="mso-bidi-font-weight:
normal"><o:p></o:p></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal">(CENTRAL BOARD OF REVENUE)<o:p></o:p></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal">***<o:p></o:p></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align:justify">C. No. 2(10<span class="GramE">)Tar</span>-II/97-Pt.II<span style="mso-tab-count:3"> </span><span style="mso-tab-count:2"> </span><span style="mso-tab-count:
6"> </span><st1:city><st1:place>Islamabad</st1:place></st1:city>,
<st1:date year="2004" day="31" month="8">the 31<sup>st</sup> August, 2004</st1:date></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" align="center" style="text-align:center"><span class="GramE"><b style="mso-bidi-font-weight:normal"><u>CUSTOMS GENERAL ORDER NO.</u></b></span><b style="mso-bidi-font-weight:normal"><u> 10/2004<!--[if !supportLineBreakNewLine]--><br style="mso-special-character:line-break">
<!--[endif]--><o:p></o:p></u></b></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in">Subject:<span style="mso-tab-count:1"> </span><b style="mso-bidi-font-weight:normal"><u>PAYMENT
OF DUTIES AND TAXES IN PAK RUPEES ON IMPORT OF VEHICLES.<o:p></o:p></u></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><u><o:p><span style="text-decoration:none"> </span></o:p></u></b></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-tab-count:2"> </span>In
order to facilitate the importers of vehicles and to mitigate the discretionary
powers of the customs functionaries, the Central Board of Revenue is pleased to
prescribe the following procedure and amount of duties and taxes in Pak rupees
equivalent to amount of duties and taxes shown in US $ against each vehicle
below.</p>
<p class="MsoNormal" style="text-align:justify"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align:justify">1.<span style="mso-tab-count:
2"> </span>The amount of customs duties, sales tax,
withholding tax and CVT as worked out on current rates and payable by the
importers of following vehicles shall correspond to the following prescribed
scales:-</p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
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<tbody><tr style="mso-yfti-irow:0">
<td width="223" valign="top" style="width:167.4pt;border:solid windowtext 1.0pt;
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<p class="MsoNormal" style="text-align:justify"><b style="mso-bidi-font-weight:
normal">Vehicles<o:p></o:p></b></p>
</td>
<td width="192" valign="top" style="width:2.0in;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><b style="mso-bidi-font-weight:
normal">Existing Duty<o:p></o:p></b></p>
</td>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><b style="mso-bidi-font-weight:
normal">Duty and taxes in Us $ or equivalent amount in Pak rupees<o:p></o:p></b></p>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td width="223" valign="top" style="width:167.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Upto 800 CC<o:p></o:p></p>
</td>
<td width="192" valign="top" style="width:2.0in;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">50% ad val.<o:p></o:p></p>
</td>
<td width="216" valign="top" style="width:2.25in;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">4000<o:p></o:p></p>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td width="223" valign="top" style="width:167.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">From 801CC to 1000<o:p></o:p></p>
</td>
<td width="192" valign="top" style="width:2.0in;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">50% ad val.<o:p></o:p></p>
</td>
<td width="216" valign="top" style="width:2.25in;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">5000<o:p></o:p></p>
</td>
</tr>
<tr style="mso-yfti-irow:3">
<td width="223" valign="top" style="width:167.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">From 1001CC to 1300<o:p></o:p></p>
</td>
<td width="192" valign="top" style="width:2.0in;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">50% ad val.<o:p></o:p></p>
</td>
<td width="216" valign="top" style="width:2.25in;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">10000<o:p></o:p></p>
</td>
</tr>
<tr style="mso-yfti-irow:4">
<td width="223" valign="top" style="width:167.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">From 1301 CC to 1600<o:p></o:p></p>
</td>
<td width="192" valign="top" style="width:2.0in;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">70% ad val.<o:p></o:p></p>
</td>
<td width="216" valign="top" style="width:2.25in;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">18000<o:p></o:p></p>
</td>
</tr>
<tr style="mso-yfti-irow:5;mso-yfti-lastrow:yes">
<td width="223" valign="top" style="width:167.4pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">From 1601 CC to 1800CC<o:p></o:p></p>
</td>
<td width="192" valign="top" style="width:2.0in;border-top:none;border-left:none;
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">80% ad val.<o:p></o:p></p>
</td>
<td width="216" valign="top" style="width:2.25in;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">22000<o:p></o:p></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height:150%">2.<span style="mso-tab-count:2"> </span>The
amount of customs duties, sales tax, withholding tax and CVT on vehicles above
1800cc shall be worked out as under:-</p>
<p class="MsoNormal" style="line-height:150%"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(i)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->The FOB value certified by the manufacturer or his
authorized local agent for a particular vehicle at the time of its manufacture
shall be accepted.<!--[if !supportLineBreakNewLine]--><br style="mso-special-character:line-break">
<!--[endif]--></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(ii)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->In case the vehicle is of domestic model, and the FOB
value is not provided by the manufacturer, the FOB value certified by
manufacturer or his authorized agent for export model may be inflated as per
prevalent practice.</p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(iii)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->The local agent commission and other incidental charges
if any shall be added in the ascertained FOB value if not already included in
the price certified by manufacturer or his authorized local agent.</p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(iv)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->Landing charges @ 1% of the sum total of CIF value
shall be added to arrive at the assessable value.</p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(v)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->Actual amount of insurance from country of manufacture
of first registration shall be added in the ascertained value. In case of
non-availability of insurance memo for any reason, insurance amount as per
existing practice shall be included in FOB value.<br>
<o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(vi)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->The actual amount of ocean/air fright etc as calculated
from the country of original manufacture shall be added for the purpose of
ascertaining CIF value of the imported vehicle.</p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(vii)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->Customs duties and taxes shall be worked out on the
basis of prescribed rates at the time of filing of the goods declaration (GD).</p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><!--[if !supportLists]--><span style="mso-list:Ignore">(viii)<span style="font:7.0pt "Times New Roman"">
</span></span><!--[endif]-->The value of optional/additional accessories shall be
included in the value of the vehicle and shall be subject to the rate of duty
applicable to the vehicle in which the accessories are fitted.</p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">3.<span style="mso-tab-count:2"> </span>Depreciation in the duties
and taxes shall be allowed on the import of used/second hand vehicles at the
rate of 1% for vehicles upto 1800 CC for each completed month calculated from
the date of first registration abroad upto the date of entry into Pakistan
subject o the maximum of 50%. Whereas in the case of vehicles above 1800 CC,
the depreciation shall be allowed at the rate of 2% per month subject to a
maximum of 50%.</p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%">4.<span style="mso-tab-count:2"> </span>This order is made effective
from 09.07.2004 in super session of Customs General Order No.6/2004 dated
09.07.2004.</p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height:150%"><o:p> </o:p></p>
<p class="MsoNormal" align="right" style="text-align:right"><b style="mso-bidi-font-weight:
normal">(FAIZ AHMAD)<o:p></o:p></b></p>
<p class="MsoNormal" align="right" style="text-align:right"><b style="mso-bidi-font-weight:
normal">Secretary (Customs Tariff)</b></p>
</div>
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