GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.S9/749/2005-IMP/Regarding. Dated: 02.07.2007
PUBLIC NOTICE NO. 22/2007 (A)
SUB: DECLARATIONS REGARDING INCOME TAX ON IMPORT GD
Pursuant to changes regarding withholding taxes made through the Finance Act, 2007, Importers availing concession / exemption of withholding tax on import of goods of categories as mentioned in column (1) of the Table-I and Table-ll below to which the concessions / exemptions ear available at the rates mentioned under column (2) shall make declarations as mentioned at column (3) of the said tables; in column 40 of the Import Goods Declaration.
TABLE-I
|
ITEM CATEGORY |
CONCESSION AVAILABLE @ |
PHRASE TO BE DECLARED IN COLUMN 40 OF THE GD |
|
(1) |
(2) |
(3) |
|
Capital goods including plant, machinery and equipment (Imported by manufacturers registered with the sales tax as manufacturers). |
1% |
EXMWHT_ORD/2001 Sr. No. 10010 |
|
Raw materials (Imported by the manufacturers registered with sales tax as manufacturers) |
1% |
EXMWHT_ORD/2001 Sr. No. 10020 |
|
Edible oil/ Crude oil (Imported for manufacturer of ghee or cooking oil) |
2% |
EXMWHT_ORD/2001 Sr. No. 10030 |
|
Energy Savers Lamps classifiable under PCT 8539.10 |
2% |
EXMWHT ORD/2001 Sr. No. 10040 |
|
Bitumen classifiable under PCT 2714. |
2% |
EXMWHT ORD/2001 Sr. No. 10050 |
|
Fixed Wireless Terminals classifiable under PCT 8525.2040 |
2% |
EXMWHT ORD/2001 Sr. No. 10060 |
|
Pesticides & Wedicides classifiable under PCT 3808.1050 |
2% |
EXMWHT_ORD/2001 Sr. No. 10070 |
TABLE-II
|
ITEM CATEGORY |
CONCESSION AVAILABLE @ |
PHRASE TO BE DECLARED IN COLUMN 40 OF THE GD |
|
(1) |
(2) |
(3) |
|
Capital goods (Imported by manufacturer-cum-exporter exclusively for manufacturing of goods to be exported who is registered with Sales Tax as manufacturer). |
Exempt |
EXMWHT ORD/2001 Sr. No. 30010 |
|
Raw material imported by manufacturer-cum-exporter exclusively for manufacturing of goods to be exported who is registered with sales Tax is manufacturer. |
Exempt |
EXMWHT_ORD/2001 Sr. No. 30020 |
|
Petroleum (E&P) companies covered under SRO 678(l)/2004 dated August 7, 2004 except motor vehicles imported by such companies |
Exempt |
EXMWHT_ORD/2001 Sr. No. 30030 |
|
Companies importing high speed diesel oil, light diesel oil, high octane blending components or motor spirit furnace oil, kerosene oil and crude oil for refining |
Exempt |
EXMWHT_ORD/2001 Sr. No. 30040 |
|
Re-importation on re-useable container for re-exports qualifying for Custom and Sales Tax exemption. |
Exempt |
EXMWHTJDRD/2001 Sr. No. 30050 |
This Public Notice shall take effect from July 1, 2007.
Signed by
(MUNIR QURESHI)
Collector
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