IMPORT OF VEHICLES Brochure by Pakistan FBR
1. The Trade Policy and Customs rules allow import of vehicles into Pakistan. Both new and used vehicles can be imported.
2. New vehicles can be imported freely by any one, under the generally applicable import procedures and requirements, like any other goods, on payment of applicable duty and taxes.
3. Used vehicles can only be imported by Pakistani Nationals under any of the following three schemes (certain restrictions and conditions apply):
� Transfer of residence
� Gift
� Personal baggage
4. The terms and conditions applicable for the import of vehicles under the above mentioned three schemes are tabled below:
Table – I
S. Requirements Applicable terms and conditions
No
. Transfer of Residence
Scheme
Gift Scheme Personal Baggage
Scheme
a. Eligibility to import
Once in two years (700 days after the date of Bill of Entry / Goods
Declaration of an earlier import under any of the three schemes)
b. |
Type of vehicle that can be imported |
Cars meant for transport of passengers excluding busses, vans, trucks & pickups, 4X4 vehicles Agricultural tractors, bulldozers, laser land levelers and combined harvesters Motor cycles and scooters |
Cars meant for transport of passengers, excluding busses, vans, trucks & pickups, 4X4 vehicles Agricultural tractors, bulldozers, laser land levelers and combined harvesters |
Cars meant for transport of passengers excluding busses, vans, trucks & pickups, 4X~4 vehicles Agricultural tractors, bulldozers, laser land levelers and combined harvesters |
c. |
Model of the vehicle |
Not more than five years old model (year of manufacturer) |
Not more than Five years old model (year of manufacturer) |
Not more than Five years old model (year of manufacturer) |
d. |
Importer‟s Period of stay out-side Pakistan |
A minimum of 700 days stay out-side Pakistan during the immediately preceding three years from the date |
A minimum of 700 days stay out-side Pakistan during the immediately preceding three years from the date |
A minimum of 180 days stay out-side Pakistan during the immediately preceding seven months from the date of application |
of application |
of application |
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e. |
Donee (To whom the vehicle can be gifted) |
Not applicable |
A family member normally resident in Pakistan i.e.: i. By parents to children (adult) ii. By children (adult) to parents iii. By either of the spouse iv. By sister to sister or brother v. By brother to brother or sister |
Not applicable |
Brochure – Import of Vehicle
f. |
Procedure and Documents etc. |
i. Goods declaration in the prescribed form as per Annexure I ii. Purchase receipt of the vehicle iii. Bill of lading, if applicable, dated not later than 120 days from the arrival of the applicant iv. Attested photo copy of the passport or Pakistan origin card (Original will be required at the time of clearance) v. Valid driving license of the applicant vi. Acknowledged copy of the declaration given to the customs on arrival by the applicant |
i. Goods declaration in the prescribed form as per Annexure I ii. Purchase receipt of the vehicle iii. Bill of lading showing name and address of the consignee iv. Attested photo copy of the passport of Pakistan origin card of the donor v. CNIC of the donee |
i. Goods declaration in the prescribed form as per Annexure I ii. Purchase receipt of the vehicle iii. Bill of lading, if applicable, dated not later than 120 days from the arrival of the applicant iv. Attested photo copy of the passport or Pakistan origin card (Original will be required at the time of clearance) |
5. Two different regimes are en-force for levy of the taxes payable on import of vehicles, under the above schemes. In this facilitation material, these are referred as Special Regime and Normal Regime.
� Special Regime covers:
� Certain specified used vehicles imported under the aforesaid three schemes.
� Normal Regime covers:
� New vehicles imported under the aforesaid three schemes;
� Used vehicles imported under the aforesaid three schemes but are not covered under the special regime; and
� Regular import of new vehicles
SPECIAL REGIME
6. Under the “Special Regime” the taxes are levied on the basis of engine capacity, irrespective of the value of the vehicle and the optional or additional accessories. The accumulated amount of taxes, covering Custom Duty, Sales Tax, Income Tax and Capital Value Tax based on engine capacity, on import of the used vehicles meant for transport of passengers, are tabled below:
TABLE – II
Brochure – Import of Vehicle
Upto 800 CC (Other than Asian makes) |
US$ 6,600 |
From 801 CC to 1000 CC |
US$ 5,500 |
From 1001 CC to 1300 CC |
US$ 11,000 |
From 1301 CC to 1500 CC |
US$ 15,400 |
From 1501 CC to 1600 CC |
US$ 18,700 |
From 1601 CC to 1800 CC excluding jeeps (Asian makes only) |
US$ 23,100 |
For enquiries about applicable duties and taxes on vehicles other than those meant for transport of passengers, please contact FBR‟s Help Line Center.
7. The amount of taxes stated in Table – II, above, are reduced on account of
depreciation in value of the vehicle at the rate
of 1% for each completed month subject to a maximum of 50%.
Each completed month for depreciation is calculated from the date of first registration of the vehicle abroad to the date of entry into Pakistan.
8. The amount of taxes stated in Table – II above, are payable in US Dollars or equivalent amount in Pak Rupees converted at the rates prevailing at the time of making the payment of the taxes.
9. The following example would explain how the amount of taxes payable are determined under the above mentioned Special Regime:
NORMAL REGIME
10. Under the “Normal Regime” the taxes are levied on the basis of both engine capacity and value of the vehicle.
11. Normal regime covers the import of following categories of vehicles:
� New vehicles imported under the aforesaid three schemes;
� Used vehicles imported under the aforesaid three schemes but are not covered under the special regime; and
� Regular import of new vehicles.
12. The rates of taxes under the normal regime on import of vehicles meant for transportation of passengers are tabled below:
TABLE – III
Type of vehicle (meant for transport of passengers) |
Customs Duty on Value Assessed (See Para 13 below) |
Sales Tax on Duty paid value |
Income Tax on Sales Tax paid value |
Special Federal Excise Duty on duty paid value |
Used vehicles (Not covered under special regime) |
Brochure – Import of Vehicle
From 1601 CC to 1800 CC (Jeeps) |
75.00% |
17.00 % |
5.00% |
1.00% |
From 1801 CC and above |
100.00% R.D. 50.00% |
17.00 % |
5.00% |
1.00% |
New Cars (Regular import or under aforesaid three schemes) |
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Upto 800 CC |
50.00% |
17.00 % |
5.00% |
1.00% |
From 801 CC to 1000 CC |
55.00% |
17.00 % |
5.00% |
1.00% |
From 1001 CC to 1300 CC |
60.00% |
17.00 % |
5.00% |
1.00% |
From 1301 CC to 1500 CC |
60.00% |
17.00 % |
5.00% |
1.00% |
From 1501 CC to 1600 CC |
75.00% |
17.00 % |
5.00% |
1.00% |
From 1601 CC to 1800 CC |
75.00% |
17.00 % |
5.00% |
1.00% |
From 1801 CC and above |
100.00% R.D. 50.00% |
17.00 % |
5.00% |
1.00% |
13. The value of a vehicle for the purposes of levy of above taxes is determined as under:
a. Export model – FOB value at the time of its manufacture, as certified by the manufacturer or its authorized local agent.
b. Domestic model – FOB value for similar export model certified by the manufacturer or its authorized agent, plus 5% of the C&F value.
c. In addition, the followings incidental charges and costs are added:
i. Value of optional / additional accessories;
ii. Local agent‟s commission;
iii. Ocean/air freight calculated from the country where originally manufactured;
iv. Insurance in the country where manufactured or where first registered (in case of non-availability of insurance memo an amount equivalent to 1% of C&F value);
v. Landing charges at the rate of 1% of the
CIF value;
vi. Other incidental charges;
14. In case of used vehicles, the value determined as above, is reduced on account of depreciation of the vehicle at the rate of
1% for each completed month subject to a maximum of 50%.
Each completed month for depreciation is calculated from the date of first registration abroad of the vehicle to the date of entry into Pakistan.
15. The following examples based on notional values, would explain how the value of a vehicle is determined for the purpose of levy of taxes, under the above-mentioned Normal Regime.
Particulars |
Example-I Transfer of Residence |
Example-II Gift Scheme OR Regular Import |
Example-III Gift Scheme |
Example-IV Personal Baggage |
Engine capacity and make |
1800 CC European make, Used car |
1600 CC Any make, New Car. |
1800 CC Any make, Used car |
2200 CC Any make, Used Car. |
FOB value as certified by the manufacturer at the time of its manufacturer |
US $ 1,000 |
US $ 1,000 |
US $ 1,000 |
US $ 1,000 |
Optional / additional accessories |
US $ 100 |
US $ 100 |
US $ 100 |
US $ 100 |
Local agent‟s commission |
US $ 100 |
US $ 100 |
US $ 100 |
US $ 100 |
Freight from country originally manufactured e.g. (Osaka, Japan to Karachi- Pakistan) |
US $ 100 |
US $ 100 |
US $ 100 |
US $ 100 |
Brochure – Import of Vehicle
Sub- total(C & F value) |
US $ 1,300 |
US $ 1,300 |
US $ 1,300 |
US $ 1,300 |
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Insurance @ 1% of C & F value |
US $ 13 |
US $ 13 |
US $ 13 |
US $ 13 |
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Sub- total (CI F value) |
US $ 1,313 |
US $ 1,313 |
US $ 1,313 |
US $ 1,313 |
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Landing charges @1% of CI F value |
US $ 13 |
US $ 13 |
US $ 13 |
US $ 13 |
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Other incidental charges, if any |
US $ 74 |
US $ 74 |
US $ 74 |
US $ 74 |
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Value assessed |
US $ 1,400 |
US $ 1,400 |
US $ 1,400 |
US $ 1,400 |
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Date of first Registration abroad |
st 1 Feb, 2005 |
NA |
st 1 Feb, 2006 |
th 20 April, 2007 |
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Date of Entry in to Pakistan |
th 20 July, 2007 |
NA |
th 20 July, 2007 |
th 20 July, 2007 |
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Period between first registration and entry into Pakistan |
29 Months & 20 days |
NA |
17 Months & 20 days |
3 months |
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Completed months |
29 Months |
NA |
17 Months |
3 months |
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Depreciation @ 1% per month |
29 % |
NA |
17 % |
3% |
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Admissible depreciation (Restricted to 50%) |
29% |
Nil |
17% |
3% |
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Reduction in value to the extent of admissible depreciation |
US $ 406 (29% of US $ 1,400) |
Nil |
US $ 238 (17% of US $ 1,400) |
US $ 42 (3% of US $ 1,400) |
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Depreciated value in US $ for the purpose of levy of duty |
US $ 994 |
US $ 1,400 |
US $ 1,162 |
US $ 1,358 |
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Prevailing exchange rate |
US $ 1 =Rs. 85 |
US $ 1 =Rs. 85 |
US $ 1 =Rs. 85 |
US $ 1 =Rs. 85 |
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Depreciated value in Pak Rupees for the purpose of levy of duly |
Rs. 84,490 |
Rs. 119,000 |
Rs. 98,770 |
Rs. 115,430 |
16. Once the value is determined the amount of taxes payable are calculated as under:
Value determined of 1600 CC new vehicle
Under gift scheme (Example II) Rs. 119,000
Custom Duty – applicable rate 75%
(75% of Value determined Rs. 119,000 Rs. 89,250
Sales Tax – applicable rate 17%
Rs. 35,402
Income Tax – applicable rate 05%
Brochure – Import of Vehicle
Rs. 12,183
Special Federal Excise Duty – applicable rate 1.00% (1.00% of Value determined Rs. 119,000
plus Custom Duty Rs. 89,250
Total Rs. 208,250 Rs. 2,083
Total Taxes Rs. 138,918
Each tax rupee that you pay helps Pakistan improve its standing, economically and socially, in the nations of the world.
If you are not satisfied
– Tell us.
If you are satisfied
– Tell others
GOOD DECLARATION. GD-1 ORIGINAL COPY CUSTOMS FILE NO. ANNEX-I
1.EXPORTER‟S/CONSIGNOR‟S NAME AND ADDRESS |
2.DECLARATION TYPE |
3.VALUATION METHOD |
4. PREVOUS REF |
1.EXPORTER‟S/CONSIGNOR‟S NAME AND ADDRESS |
5.PAGE 1 OF PAGES |
6.CUSTOMS OFFICE |
7. BANK CODE |
1.EXPORTER‟S/CONSIGNOR‟S NAME AND ADDRESS |
8.IGM/EGM REFERENCE & DATE |
8a. INDEX |
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10. IMPORTER‟S/CONSIGNEE‟S/PASSENGER‟S NAME & ADDRESS |
9.DRY PORT IGM/EGM REFERENCE & DATE |
9a. INDEX |
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10. IMPORTER‟S/CONSIGNEE‟S/PASSENGER‟S NAME & ADDRESS |
11. DECLARANT (OTHER THAN EXPORTER/IMPORTER) 12(a)TEL: 13.C.H.A.L. NO JOB NO |
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14.NTN |
15.STR NO. / PASSPORT NO. |
16.WAREHOUSE LICENCE NO. |
17. TRANSACTION TYPE |
18.DOCUMENTS ATTACHED E-FORM NO.& DATE � INV [ ]B/G � BL/AWB/ [ ]IT EXMP � CO [ ] |
19.LC / DD NO. AND DATE |
20. COUNTRY OF DESTINATION |
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18.DOCUMENTS ATTACHED E-FORM NO.& DATE � INV [ ]B/G � BL/AWB/ [ ]IT EXMP � CO [ ] |
21.CURRENCY NAME & CODE |
30. MARKS/CONTAINER NOs. |
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22.VESSEL/MODE OF |
23.BL, AWB, CON- NO. & |
24.EXCHANGE RATE |
30. MARKS/CONTAINER NOs. |
Brochure – Import of Vehicle
TRANSPORT |
DATE |
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TRANSPORT |
25.PORT OF SHIPMENT |
26.PAYMENT TERMS |
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27.PORT OF DISCHARGE |
28. PLACE OF DELIVERY |
29.DELIVERY TERMS |
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31.NUMBER OF PACKAGES |
32.TYPE OF PACKAGES |
33 (a)GROSS WT (KG) (b) NET WT (KG) |
34.VOLUME M3 |
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35.GENERAL DESCRIPTION OF GOODS 36. IN THE CASE OF DANGEROUS GOODS, INDICATE HAZARD CLASS/DIV; FLASHPOINT (IN C0) |
33 (a)GROSS WT (KG) (b) NET WT (KG) |
34.VOLUME M3 |
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37.ITEM NO. 01 |
38. QUANTITY (a) Unit type |
38(b) No of units |
39. CO CODE |
40.SRO NO. |
41. HS CODE |
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42.ITEM DESCRIPTION OF GOODS |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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42(a.) |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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43. UNIT VALUE |
44. TOTAL VALUE |
45.CUSTOMS VALUES (PKR) |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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DECLARED |
ASSESSED |
DECLARED |
ASSESSED |
DECLARED |
ASSESSED |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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37.ITEM NO. 02 |
38. QUANTITY 38(b) No of units (a) Unit type |
39. CO CODE |
40.SRO NO. |
41. HS CODE |
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42.ITEM DESCRIPTION OF GOODS 42(a.) |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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43. UNIT VALUE |
44. TOTAL VALUE |
45.CUSTOMS VALUES (PKR) |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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DECLARED |
ASSESSED |
DECLARED |
ASSESSED |
DECLARED |
ASSESSED |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
ASSESSED |
DECLARED |
ASSESSED |
DECLARED |
ASSESSED |
46.LEVY |
47.RATE |
48. SUM PAYABLE (PKR) |
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49.SRO/TEST REPORT NO & DT |
50. FOB VALUE |
54. LANDING CHARGES @% |
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49.SRO/TEST REPORT NO & DT |
51. FREIGHT |
55. OTHER CHARGES |
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49.SRO/TEST REPORT NO & DT |
52. CFR VALUE |
56. ASSESSED VALUE |
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49.SRO/TEST REPORT NO & DT |
53. INSURANCE % |
57. TOTAL REBATE CLAIM/ASSMNT U/S 81 |
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58. MACHINE NO. & DATE |
59. REVENUE RECOVERED CODE | LEVY TOTAL: |
60.AMOUNT (PKR) |
61. A.O‟S SIG. & STAMP 62. P.A. SIG. & STAMP 63. OUT OF CHARGE SIG. & STAMP |
64. I/We declare that the above particulars are true & correct DECLARANT‟S NAME & DESIGNATION SIG & DATE |
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58. MACHINE NO. & DATE |
59. REVENUE RECOVERED CODE | LEVY TOTAL: |
60.AMOUNT (PKR) |
61. A.O‟S SIG. & STAMP 62. P.A. SIG. & STAMP 63. OUT OF CHARGE SIG. & STAMP |
65. C/F/D NO. & DATE 66. BANK STAMP |
Continued.
GOODS DECLARATION. GD-I
INQUIRY
ADVICE/AMENDMENT /REJECTION (WITH GROUNDS)
REGISTRATION BY CUSTOMS SHED STAFF A) DATE OF RECEIPT
B) TIME OF RECEIPT C) REGN. NO
FOR BOND SECTION’S USE
REGISTRATION BY PORT AUTHORITIES
BOOK & PAGE NO DATE WHARFAGE CHARGES
STORAGE CHARGES GATE PASS
EXAMINATION REPORT BY CUSTOMS SHED STAFF
A) LOCATION———————————-
B) INSPECTED THE WHOLE COMPRISING ——–CASES C) EXAMINED ———-% SELECTED CAES BEARING
PHYSICAL EXAMINATION
DISCREPANCIES
SPECIFICATION QUANTITY
OBJECTIVE VERIFICATION
DECLARATIONS AS PER PACKING LIST
HAS THE VALUE BEEN APPRAISED
YES NO
NOS——————————————————————— D) CONTAINER NOS
————————————————————————— E) MARKS AND NUMBERS
————————————————————————— F) IGM/EGM ———————————————————- INDEX——————————————————————
ORIGIN
PCT HEADING WEIGHT (GROSS/NET)
DATE OF MFG/EXPIRY——- OTHERS
IF YES, MENTION THE VALUE_ IS SAMPLE FORWARDED TO GROUP/LAB
ANY ADDITIOANL EXAM REPORT SHEET (ATTACHED)
CERTIFICATE
(To be issued by the Pakistan Diplomatic Mission)
1. This is to certify that from the documents and evidence produced by Mr/Mrs/Miss……………………..………………………….. his/her/total income by legitimate earnings during his/her stay in………… ……………………………………………………….. From………………………. To …………………………… has been calculated as under:-
(i) Gross income……………………..(in words)………………..……
………………………………………….…………………………….
(ii) Net savings after deduction of taxes, board and lodging expenses @ $ 10/5 per
day for ……….……days…….……
(in words)…………………………………………………..
……………………………………………………………..
2. The documents on which this certificate is based are annexed herewith for presentation to the Authority alongwith the certificate at the time of applying for issue of import permission.
3. Also certified that it has been made clear to the applicant that the issue of the certificate does not in any way imply any commitment on the part of the Authority to issue the import permission, which shall be governed by the rules and Regulations in force at the time of filling of complete application with them.
4. The certificate is valid for six months for presentation to the Authority along with applications on Annex-III and other documents prescribed therein.
Signature………………………. Date………………………… (Name of the official in block letters)
Designation ………………………………..
Place………………………………….Seal of the Mission. ……………
Brochure – Import of Vehicle
GIFT UNDERTAKING
Annex-III
[See paragraph 1(d) Appendix-„E‟]
(To be executed by a Pakistani national for the purpose of gift of motor car to a member of his family in
Pakistan)
I……………………….Son/daughter of………..……………….. resident…………………………of……………………declare as under:-
(i) that I proceeded abroad on …………………………………
and I have completed two years stay abroad on…………… …………………………
(ii) that I propose to send a car as gift to my……………………
(state relationship) who is living permanently in Pakistan at the following address:-
(Name)……………………………………………………… (Full address)………………………………………………. (Age) ………………………………………………………. (in case of son/daughter).
(iii) that I have not imported a car for myself or for any member of my family during the past two years.
(iv) that I shall not import another car within a period of two years even if I return within this period on retirement or transfer;
(v) that the car is not being gifted to a minor; (vi) Details of my Passport are as under;
No. ………………………………Date of issue……………………………………… Place of issue……………….issued by……………………
(vii) that the car will be/has been purchased out of my own earning outside Pakistan.
Signature ………………….. Name ……………………… (in block letters)
(Full Address(abroad)……..
………………………………
Dated…………………….
Certified that the above declaration/undertaking has been executed and signed by Mr./Mrs./Miss. …………………………………………….. who is residing at the following address, before me:- ………………………………………………………………………………..……………………
2. The statement at (i), (iii), (vi) and (vii) have been verified by me. The undersigned has further verified that the applicant did not visit Pakistan for a period of more than 60 days at a time during the last two years. This certificate which is being issued in quadruplicate under the instructions of the Ministry of Commerce is valid for six months for presentation to the Authority along with application on Annex-III and other documents prescribed therein.
Place………………. Signature…………………… Date …………………………. Name
Enclosures …………………. Seal of Pakistan Mission…………………………….