Import of Vintage / Classic Cars S.R.O No. 833(I)/2018, dated 3/7/2018
SRO 833(I)/2018 is a Customs SRO dated 3 July 2018, listed by FBR as "Import of Vintage / Classic Cars S.R.O No. 833(I)/2018, dated 3/7/2018".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE
(REVENUE DIVISION)
Islamabad, the 3rd July, 2018.
NOTIFICATION
(Customs, Federal Excise, Sales Tax and Income Tax)
S.R.O. 833 (I)/2018.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), section 16 of the Federal Excise Act, 2005, clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990 and sections 148 and 53 read with the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to exempt vintage or classic cars and jeeps meant for transport of persons on the import thereof from so much of the customs-duty, regulatory duty, additional customs duty, Federal excise duty, sales tax and withholding tax as are in excess of the cumulative amount of U.S. dollars five thousand per unit.
Explanation.- For the purpose of this Notification, vintage or classic cars and jeeps mean old and used automotive vehicles, falling under PCT Code 87.03 of the First Schedule to the Customs Act, 1969 (IV of 1969), manufactured prior to the 1st January, 1968.
[C. No. 1(8 )Tar-III/2009].
(Muhammad Zahid)
Additional Secretary
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