Levy of Additional Customs Duty

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, AND REVENUE
(REVENUE DIVISION)

Islamabad, the 30th June, 2021.

NOTIFICATION
(CUSTOMS)

S.R.O.845(I)/2021. - In exercise of the powers conferred by sub-section (5) of section 18 of the Customs Act, 1969 (IV of 1969), and in supersession of its Notification No. S.R.O. 572(I)/2020, dated the 30th June, 2020, the Federal Government is pleased to levy additional customs duty on import of goods specified in the First Schedule to the said Act, at the rate of-

(i) two per cent on goods falling under tariff slabs of 0%, 3% and 11%;

(ii) four per cent on goods falling under tariff slab of 16% except goods falling under PCT code 5516.9300 and 5516.9400, which shall be charged at the rate of two per cent on import;

(iii) six per cent on goods falling under tariff slab of 20%; and

(iv) seven per cent on goods falling under tariff slab of 30% and higher slabs as well as slabs of specific rates, except goods falling under PCT codes 1507.1000, 1507.9000, 1511.1000, 1511.9010,1511.9020, 1511.9030, 1512.1100, 1512.1900, 1512.2100, 1512.2900, 1514.1100, 1514.1900, 1514.9100 and 1514.9900, which shall be charged at the rate of two per cent on import.

2. The value of goods for purpose of this levy shall be the value as determined under section 25 or section 25A of the said Act, as the case may be.

3. The additional customs duty shall not be levied on the following, namely: -

(i) Goods falling under tariff slabs of 0% except PCT code 72.04;

(ii) import of seeds and spores for sowing (PCT 0904.2120, 1006.1010, 1209.0000);

(iii) import under Chapter 31 of First Schedule of the Customs Act,1969 (IV of 1969);

(iv) plant and machinery used in manufacturing or production of goods as is classifiable under Chapter 84 and 85 of the First Schedule to the Customs Act, 1969 (IV of 1969);

(v) import under PCTs 8517.1211 and 8517.1219;

(vi) import under Chapter 99 of First Schedule of the Customs Act, 1969 (IV of 1969);

(vii) import under Fifth Schedule to the Customs Act, 1969 (IV of 1969) excluding;

(1) serial numbers 30, 32, 33 and 35 of table of Part-I,

(2) serial numbers 102, 110, 111, 113, 114, 116(except xvi), 117 118 and 147 of Table of Part III; and

(3) Serial numbers 29 to 34, 42 and 43 of Table-A, Sr. No. 1, 4 to 9, 14 to 46, 49 to 52, 116 to 120,161,162, 170,171, 186 to 188 and 190 to 194 of Table-B of Part VII;

(viii) import under the Baggage Rules, 2006;

(ix) import under sub-chapters 3 and 7 of chapter XII and chapter XV of Customs Rules, 2001;

(x) import under Notification No.SRO.577(I)/2005 dated 6th June,2005;

(xi) import under Notification No.SRO.565(I)/2006 dated 5th June, 2006;

(xii) import under Notification No.SRO.693(I)/2006 dated 1th July, 2006;

(xiii) import under Small and Medium Enterprises and Export Oriented Units Rules, 2008;

(xiv) import under temporary importation scheme vide S.R.O. 492(I)/2009, dated the 13th June, 2009;

(xv) imports under condition (vii) of SRO 678(I)/2004, dated the 7th August, 2004, by the Exploration and Production Companies, their contractors and service companies for offshore projects only made with effect from the 18th August, 2018;

(xvi) Import till 30.06.2025 of electric vehicles 2-3 wheelers (CBU) falling under PCT codes 8703.8030 (electric auto rickshaw), 8711.6040 (electric motor cycle), and 8711.6060 (3-wheeler electric loader);

(xvii) Imports of vehicles in CKD condition and CBU under PCT code 87.03 up to 850cc; and

(xviii) import of goods classifiable under PCT Codes: -

(xix) This notification shall take effect from the 1st July, 2021.

[C. No. 1(1)/2015-CB]

(Syed Hamid Ali)
Additional Secretary