Superseded SRO,967(I)/2022 , dated 30.06.2022

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

Islamabad, the 30 June, 2024.

NOTIFICATION
(CUSTOMS)

S.R.O. 929 (I)/2024.- 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. 967(I)/2022, dated the 30th June, 2022, 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% and goods imported under Notifications No. S.R.O.655(I)/2006 and 656(I)/2006 both dated the 5th June, 2006;

(ii) four per cent on goods falling under tariff slab of 16% except goods falling under PCT codes 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 the following which shall be charged at the rate of two per cent, namely: -

(a) 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; and

(b) cars, jeeps, light commercial vehicles in CKD condition exceeding 1,000 cc and heavy commercial vehicles in CKD condition;

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) import of seeds and spores for sowing (PCT codes 0904.2120, 1006.1010, 1209.0000), motor spirt (PCT code 2710.1210), high speed diesel oil (PCT code 2710.1931), liquified natural gas (PCT code 2711.1100) L.P.G. (PCT code 2711.1910), polymers of ethylene in primary forms (PCT code 39.01) and polymers of propylene or of other olefins in primary forms (PCT code 39.02), cotton (PCT codes 52.01 and

52.02); Solar Panels (PCT codes 8541.4100 and 8541.4200) and fertilizer (PCT Ch. 31);

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

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

(iv) import under the Fifth Schedule to the Customs Act, 1969 (IV of 1969), excluding, -

(1) serial numbers 30, 33 and 35 of the Table of Part-I,

(2) serial numbers 102, 110, 111, 114, 116(except xvi), 117, 118 and 147 of the 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 the Table-B of Part VII;

(v) import under the Baggage Rules, 2006;

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

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

(viii) import under Notification No.SRO.693(I)/2006 dated the 1st July, 2006;

(ix) import under temporary importation scheme notified vide Notification No. S.R.O. 492(I)/2009, dated the 13th June, 2009;

(x) imports under condition (vii) of Notification No. 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;

(xi) import 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) till 30th June,2025;

(xii) import of cars, jeeps and light commercial vehicles in CKD condition upto 1,000cc and import of vehicles in CBU condition upto 850cc;

(xiii) import of goods classifiable under following PCT Codes, namely: -

This Notification shall take effect from the 1st day of July, 2024.

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

(Mir Badshah Khan Wazir)
Additional Secretary