Baggage Rules for Overseas Pakistanis - Pakistan Embassy UAE by pengxuebo

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									                                                         Government of Pakistan
                                                           (Revenue Division)
                                                        Central Board of Revenue
                                                                  ****

                                                                                                              Islamabad, the 28th June, 2006.

                                                             NOTIFICATION
                                                              (CUSTOMS)

      SRO 666 (I)/2006.- In exercise of powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of
Revenue is pleased to make the following rules, namely:-

       1.      Short title and application.— (1) These rules may be called the Baggage Rules, 2006.

        (2)      These rules shall apply to the baggage of passengers arriving in or departing from Pakistan and shall take effect from the
1st day of July, 2006.

       2.      Definitions.— In these Rules, unless there is anything repugnant in the subject or context.-

       (a) “allowance” means duty free or dutiable allowance admissible to a passenger under these rules;

       (b) "baggage” means personal wearing apparel and other personal, professional and household effects of a passenger;

       (c)     “commercial quantity” means a quantity of goods imported prima facie for trading or pecuniary gain and not for personal
               use or gift;

       (d)     “transfer of residence” means return of Pakistani nationals after stay abroad for a period of two years or more. It also
               includes the transfer of residence by a foreign national coming to Pakistan for a period of not less than two years; and

       (e)     “Pakistani national” 1[includes] a citizen of Pakistan residing abroad and includes a Pakistani having dual nationality and a
               foreign national holding Pakistani origin card.

       3.      Allowances for Pakistani nationals not availing transfer of residence.—

       A.—     Items of personal use allowed duty-free on any visit after stay abroad for more than seven days;
               (i)    personal wearing apparel and clothing accessories;
               (ii)   personal adornments, toilet requisites and electric shaver in use;
                                                             2

      (iii)    medals, trophies and prizes bestowed upon a passenger;
      (iv)     one electric iron and one hair dryer and one hair dresser;
      (v)      two hundred cigarettes or fifty cigars or half kilogram of
               manufactured tobacco;
      (vi)     pushcart, toys, and goods of personal use of the child passenger;
      (vii)    one wheel chair for personal use;
      (viii)   one mobile phone; and
      (ix)     one wrist watch 1[:

      Provided that a laptop computer and its accessories in use of the passenger shall be allowed even where stay abroad is less
      than seven days.]

B.—   Items allowed duty-free on first visit in a year in addition to items of personal use as at paragraph A:—
      (i)     one radio or one ordinary tape recorder excluding hi-fi systems and home theatres;
      (ii)    one VCP or VCR or VCD or DVD player or a similar appliance having more than one of the playing, recording or
              display functions;
      (iii)   one still and one video camera;
      (iv)    personal jewellery in reasonable quantity;
      (v)     professional tools of the value not exceeding five hundred US dollars;
      (vi)    ‘tabarrakat’ ;
      (vii) one desktop or laptop computer in personal use;
      (viii) further allowances of the value not exceeding five hundred US dollars except the following which shall be allowed
              on payment of 1[omitted] duty and taxes notified for these rules;
              (a) television;
              (b) deep freezer;
              (c) refrigerator;
              (d) microwave oven;
              (e) cooking range;
              (f) washing machine; and
              (g) airconditioner.
              (see amendment in Rule 5)


C.—   Purchases from a Duty Free Shop:—

      1[Duty free] allowances of the aggregate value upto five hundred US dollars in case the goods 1[excluding the goods
      mentioned at serial number (viii) of Rule 3B]are purchased from one of the duty free shops in Pakistan within sixty days of
      the arrival.
                                                                  3




     4.     Allowances for Pakistani nationals availing transfer of residence.—

            A.—      Duty Free Allowances:—
            (i)      all allowances as admissible under paragraphs A and B of rule 3;
            (ii)     old and used furniture, fixtures, crockery, cutlery, kitchen utensils, rugs, carpets, household linen, beddings
                     including blankets and other household goods generally used by a family during stay abroad, excluding the items
                     listed at S.No.(iii);
            (iii)    one television set, one deep freezer, one refrigerator, one microwave oven, one cooking range, one washing
                     machine and one airconditioner on payment of 50% of the total duty and taxes notified for these rules;
            (iv)     professional tools and equipments of the value not exceeding five thousand US dollars; and
            (v)      second-hand or used medical equipment, including electro medical equipment if in use of a Pakistani national who
                     is a registered medical practioner recognized by Pakistan Medical and Dental Council 2[:

                     Provided that an inspection certificate from an internationally recognized inspection agency in the exporting
            countries to the effect that such equipment is free from bacteria and other material injurious to human health, is furnished
            at the time of import of the equipment.]

            (vi)     1[weapon   of non-prohibited bore for the personnel of armed forces, customs, police or any other law enforcement
                     agency.]

     B.—    Purchases from a Duty Free Shop:—

            1[Duty free] allowances of the aggregate value up to one thousand US dollars in case the goods 1[excluding the goods
            mentioned at serial number (viii) of Rule 3B] are purchased from one of the duty free shops in Pakistan within sixty days of
            the arrival.


5.   Special allowances for Foreign Exchange Remittance Card holders.— In addition to the allowances hereinbefore provided, the
     duty credit as specified in the Table below shall be admissible to a Pakistani national holding Foreign Exchange Remittance Card
     (FERC) once in a calendar year. The duty credit can also be utilized for the unaccompanied baggage including items (television,
     deep freezer, refrigerator, microwave oven, cooking range, washing machine and air-conditioner) mentioned at serial number
     (viii) in rule 3B or any purchase from one of the duty free shops. The duty credit under this scheme shall not be utilizable on
     import of vehicles. Utilization of duty credit shall be endorsed by the customs on the passport of an FERC holder in the form as
     setout in Appendix-A.
                                                                       4




                                                                        1[TABLE



              (1)                 (2)                                           (3)                                           (4)
            S.NO.         TYPE OF FERC           AMOUNT REMITTED THROUGH NORMAL BANKING CHANNEL                    DUTY       CREDIT   IN
                                                 (in US $ or equivalent foreign currency)                          PAKISTANI RUPEES
            1.            Silver                 2500 or more                                                      10,000
            2.            Silver Plus            5000 or more                                                      20,000
            3.            Golden                 10,000 or more                                                    30,000
            4.            Golden Plus            25,000 or more                                                    50,000
            5.            Platinum               50,000 or more                                                    100,000”.]

         6.    Allowances for foreign nationals and tourists.— The following allowances shall be admissible to foreign national and
tourist, namely:—

                 (i)       personal wearing apparel and clothing accessories;
                 (ii)      personal adornments, toilet requisites and electric shaver in use;
                 (iii)     medals, trophies and prizes bestowed upon a passenger;
                 (iv)      one electric iron and one hair dryer;
                 (v)       two hundred cigarettes or fifty cigars or half kilogram of
                           manufactured tobacco;
                 (vi)      one desktop or laptop computer in personal use only;
                 (viii)    one mobile phone;
                 (ix)      one wrist watch;
                 (x)       one still camera and one video camera;
                 (xi)      professional tools of the value not exceeding five hundred US dollars;
                 (xii)     additional duty free allowance of the value not exceeding one hundred US dollars; and
                 (xiii)    pushcart, toys, and goods of personal use of the accompanying child.

       7.       Unaccompanied baggage.— In case of unaccompanied baggage, the passengers shall file a baggage declaration on the
form as setout in Appendix B.

       8.     Admissibility of allowances in case of husband and wife.— In case the husband and wife are travelling together, the
admissibility of allowances under paragraph A of rule 4 may be clubbed together or considered separately, as is convenient to them.
                                                                     5

        9.      Exemption to the baggage of Pakistani Nationals who die abroad.— Personal and house-hold goods imported by the
next-of-the kin of the deceased shall be exempt from the whole of customs-duty and taxes.

       10.      Temporary release.— (1) An officer of Customs not below the rank of Superintendent may allow temporary release of
any personal and professional tools, equipments, computers, cameras, video camera fitted with VCR or a video camera and VCR without
payment of customs-duties by making an endorsement to that effect of serial number, or other identifications on the passport of
foreigners or against a bank guarantee for export within thirty days or return of the tourist whichever is earlier.

       (2)    The items released under sub-rule (1) shall not be sold in Pakistan and the tourist shall take such items out of Pakistan
with him personally or may export the same on or before his departure from Pakistan.

       11.    Baggage of the outgoing passengers.— All outgoing passengers shall be allowed to export their personal baggage and
household goods, and any other goods provided their export is not prohibited or restricted under the Customs Act, 1969 (IV of 1969) and
Imports and Exports (Control) Act, 1950 (XXXIX of 1950) or any other law for the time being in force.

        12.    Re-import of baggage.— Goods otherwise liable to customs-duty and taxes shall, upon return of the passenger, be
importable free of customs-duty and taxes, if the same are taken out of Pakistan against export certificate or endorsement on passport
specifying exact description and distinguishable marks thereof certified by the Assistant Collector of Customs at the time of passenger’s
departure from Pakistan.

         13. Condonations.— (1) If a family has not availed concession under transfer of residence during the last two years, the short
visits to Pakistan up to a period of two months may be condoned by the Assistant Collector of Customs. If the total period of short visits
exceeds two months, the Additional Collector of Customs may condone the same on sufficient justification given by the family upto a total
period of four months.

        (2)     If a family returns to Pakistan for acquiring permanent residence after a stay abroad of less than two years, due to
privilege leave or for reasons beyond control, such as exigencies of service, earlier recall by employer, ill health or bereavement, and that
he or she has not earlier availed any concession under these rules during the last two years, a period of two months short stay may be
condoned by an officer of customs not below the rank of an Assistant Collector. If the total period of short stay exceeds two months, the
Additional Collector of Customs may condone the same on sufficient justification given by the Pakistani national upto a total period of four
months.

       (3)     Late arrival of unaccompanied baggage for a maximum period of sixty days may be condoned by an officer of customs not
below the rank of an Assistant Collector of Customs, provided the goods are booked abroad within fifteen days of the arrival of the
passenger in Pakistan.

       14.     Duty and taxes on dutiable goods.— Any article of baggage which is not covered under the duty free allowances shall be
charged to such amount of duty and taxes as the Federal Government may, from time to time, notify.
                                                                     6

       15.     Non-admissibility of allowances.— Allowances under these rules shall not be admissible in case,-

               (a)    the goods are in commercial quantity;

               (b)     the goods are not shipped from the country where the passenger has resided prior to arriving in Pakistan;

               (c)    the goods do not reach Pakistan within sixty days of the passenger’s arrival;

               (d)     of the baggage of the crew of the conveyances excluding the articles in their personal use;

               (e)     of baggage of the passengers returning to Pakistan after stay abroad of less than seven days excluding the articles
                       of their personal use.

        16.            Prohibitions.— Arms and ammunitions, obscene and subversive literature, items of intellectual property right
infringement, alcoholic beverages and such other items which are prohibited under sections 2(s),15 and 16 of the Customs Act, 1969 or
the Imports and Exports (Control) Act, 1950, shall not be allowed to be imported as baggage.

        17.     Treatment of goods brought in commercial quantity.— The goods brought in commercial quantity shall be allowed
release only on payment of duty and taxes at the statutory rates and the redemption fine equal to thirty per cent of the value of goods in
term of Notification No. SRO 574(I)/2005 dated the 6th June, 2005.

       18.     Allowance to be admissible on first visit in a year.— All the duty free allowances provided under these rules shall only
be admissible on first visit during the year.

       19.     Amendment of Customs Rule, 2001.— In the Customs Rules, 2001, Chapter II shall be omitted.
                                                                          7

                                                                                                    Appendix -“A”
                                                                                                     (See rule 5)

                                                     ENDORSEMENT FOR FERC HOLDERS
                                                     CREDIT OF DUTY FREE ALLOWANCE

   1.           Date and flight number                              :
   2.           FERC No. date and place of issue                    :
   3.           Amount of credit available and amount of
                credit utilized                                     :
   4.           Name and designation of the Customs officer
                                                                    :
   5.           Signature                                           :
   6.           Date and place of endorsement                       :


                                                                                                    Appendix-“B”
                                                                                                     (See rule 7)

                                                        BAGGAGE DECLARATION FORM
                                                       FOR UNACCOMPANIED BAGGAGE

1.      Passenger’s name and address_________________________________
2.      Passport No. and date of issue_________________3. Nationality ______
4.      Profession____________5. Date of arrival________6 No. of visits______
7.      Airway Bill/B.L No._____________________ 8. IGM No. & date________
9.      Index No.________ 10. No. of packages_____________________
11.     Name and designation of examining officer________________________

 Sr.    Description    Qty.     Value     Customs       Sales    Total
 No     of goods                          Duty          Tax      Duty &
                                                                 Taxes
                                                                              Customs Duty______

                                                                              Sales Tax_________

                                                                              Any other Tax _____
                                                                   8


                                                                       Total amount Payable___________
                                                                       (In Words) ________
                                                                       _________________

                                                                       Examined _______

                                                                       Pkgs.


                                                                       Sign. & Stamp of
                                                                       Customs Officer

 Out of Customs                   Passenger / Agent’s signature        Agent’s name and C.H.A.L. No./ Self clearance.
 charge
B.D./Machine No. & date ______________________________
_______________________________________________________________
[C.No.5(7)L&P/2004(Pt)]


                                                                   ( MIRZA MUBASHIR BAIG )
                                                                  Secretary (Law & Procedure)


As amended :

1.      S.R.O.___(I)/2006       dated 08.08.2006
2.      S.R.O.___(I)/2006       dated 15.09.2006
3.      S.R.O.___(1)/2012       dated 30-01-2012
                                                                    9


                                           GOVERNMENT OF PAKISTAN
                          MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE
                                               (REVENUE DIVISION)
                                                     ***
                                                                                                Islamabad, the 29th June, 2006.
                                                            NOTIFICATION
                                                             (CUSTOMS)

               S.R.O 682 (I)/2006.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), clause
(a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, sections 148 and 53 read with the Second Schedule to the Income Tax
Ordinance, 2001 (XLIX of 2001), and sub-sections (10) of section 7 of the Finance Act, 1989, the Federal Government is pleased to
exempt the passenger’s baggage, whether accompanied or un-accompanied, specified in column (3), of the Table below, on the
imports, from so much of the customs-duty, sales tax and withholding tax as are in excess of the cumulative amount specified in
column (5), thereof subject to the following conditions, namely:-


       (a)     The amounts given in the Table below are meant for goods imported under the Baggage Rules, 2006 by bonafide
               passengers only. The restrictions, conditions, allowances and facilities as provided in the Baggage Rules & Trade
               Policy, for the time being in force, shall apply;
       (b)     the exemption given in the Table below shall not be admissible in case of goods brought in commercial quantity as
               accompanied or un-accompanied baggage; and
                                                       10



(c)   no abatement shall be allowed on account of usage or damage except by an Assistant or Deputy Collector of Customs
      to the extent of twenty-five per cent (25%) and by Additional Collector to the extent of fifty per cent (50%) after
      proper examination and satisfaction that the goods brought as personal baggage are actually used, damaged or
      deteriorated, as the case may be.
                                                       11


       (d)


                                                  TABLE

S.No    PCT                                   Item description                                            Duty and
                                                                                                          taxes in
                                                                                                           US$ or
                                                                                                         equivalent
                                                                                                  Unit
                                                                                                         amount in
                                                                                                            Pak.
                                                                                                          Rupees
                                                                                                           (US$)
(1)     (2)                                           (3)                                          (4)       (5)
                                      Capacity/size                Type                 Origin
 35     8525.4010
                    Digital Cameras
                    i)                                Canon Power Shot A400 BG&O,     China      Unit
                                                                                                               8.56
                    ii)                               Canon Power Shot SI 15          China      Unit
                                                                                                             12.45
                    iii)                              Canon Power Shot A85            China      Unit
                                                                                                             14.11
                    iv)                               Canon Power Shot A950           China      Unit
                                                                                                             17.22
                    v)                                Canon Digital Video Camcorder   China      Unit
                                                      MV7501 E Kit
                                                                                                             18.68
                    vi)                               Canon Digital SLR Camera EOS    China      Unit
                                                      20 D Kit with EF S 18 55mm
                                                      Lens -
                                                                                                             37.97
                    vii)                              Canon SLR EOS 20 D Kit with     Japan      Unit
                                                      EFS 18 55mm Lens -
                                                                                                             41.71
                    viii)                             Canon Power Shot G6-            China      Unit
                                                                                                             16.60
                    ix)                               Canon Power Shot G6-            Japan      Unit
                                                                                                             29.05
                                                    12

S.No   PCT                                 Item description                                  Duty and
                                                                                             taxes in
                                                                                              US$ or
                                                                                            equivalent
                                                                                     Unit
                                                                                            amount in
                                                                                               Pak.
                                                                                             Rupees
                                                                                              (US$)
(1)    (2)                                         (3)                                (4)       (5)
                                   Capacity/size                  Type     Origin
                   x)                              Fuji Finepix 5600     Japan      Unit        52.76
                   xi)                             Fuji Finepix S-9500   Japan      Unit
                                                                                                88.73
                   xii)                            Fuji Finepix E-900    Japan      Unit        18.00
 36    8525.4090
                   Video Cameras
                   i)                       250    National                         Unit        33.20
                   ii)                      500    National                         Unit        49.80
                   iii)            A-1             Panasonic                        Unit        29.05
                   iv)             M-1000          VHF                              Unit        49.80
                   v)              M-3000                                           Unit        46.69
                   vi)             M-7                                              Unit        51.88
                   vii)            DCR-HC32E       Sony Brand                       Unit        22.83
                   viii)           DCR-PC55E       Sony Brand                       Unit        29.05
                   ix)             CCD-            Sony Brand                       Unit
                                   TRV238E                                                      18.68
                   x)              DCR-            Sony Brand                       Unit
                                   TRV480E                                                      22.83
                   xi)             DCR-            Sony Brand                       Unit
                                   TRV285E                                                      24.90
                   xii)            CCD-            Sony Brand                       Unit
                                   TRV438E                                                      20.75
                   xiii)           DCR-HC90E       Sony Brand                       Unit        29.05
                   xiv)            DCR-DVD-        Sony Brand                       Unit
                                   703E                                                         47.73
                   xv)             DCR-DVD-        Sony Brand                       Unit
                                   803E                                                         51.88
 37    9007.1100
                   Movie Cameras
                   i)              8mm                                              Unit        13.80
                   ii)             16mm                                             Unit        21.17
                                                            13

S.No   PCT                                          Item description                                        Duty and
                                                                                                            taxes in
                                                                                                             US$ or
                                                                                                           equivalent
                                                                                                    Unit
                                                                                                           amount in
                                                                                                              Pak.
                                                                                                            Rupees
                                                                                                             (US$)
(1)    (2)                                                 (3)                                       (4)       (5)
                                           Capacity/size                Type              Origin
                   iii)                    8mm             With sound                              Unit        10.46
                   iv)                     16mm            With sound                              Unit        32.37
 38    5701.9000
                   Carpets
                   i)                                      Machine made                            Sq.Ft         0.09
                   ii)                                     Plain                                   Sq.Ft         0.05
                   iii)                     single knot    Hand knotted                 Persian    Sq.Ft         1.20
       5701.1010   iv)                     single knot     Hand knotted                            Sq.Ft         1.20
56     6911.1010   Dinner Sets
                   i)                      95/96 Pcs       Famous International brand              Unit
                                                                                                               87.50
                   ii)                     95/96 Pcs       unknown brand/unbranded                 Unit
                                                                                                                 8.75
                   iii)                    67 Pcs          Famous International brand              Unit
                                                                                                               54.69
                   iv)                     67 Pcs          Unknown brand/unbranded                 Unit
                                                                                                                 7.44
                   v)                      45 Pcs          Famous International brand              Unit
                                                                                                               32.81
                   vi)                     45 Pcs          Unknown brand/unbranded                 Unit
                                                                                                                 4.38
                   vii)                                    Rosenthal Brand              UK/        Unit
                                                                                        Germany
 61    8215.2000                           for 12 person   Unknown brand/unbranded                 Unit
                   Cutlery Set                                                                                 17.50

                   (German Silver)
78     8529.9090   Dish Antenna Receiver
                   i)                                      Winner                       Taiwan     Unit        13.30
                   ii)                                     Portopia                     Taiwan     Unit        12.92
                                                    14

S.No   PCT                                  Item description                                                Duty and
                                                                                                            taxes in
                                                                                                             US$ or
                                                                                                           equivalent
                                                                                                    Unit
                                                                                                           amount in
                                                                                                              Pak.
                                                                                                            Rupees
                                                                                                             (US$)
(1)    (2)                                         (3)                                               (4)       (5)
                                   Capacity/size                 Type                     Origin
                   iii)                            Pace                                 Uk         Unit        14.82
                   iv)                             Promex                               Taiwan     Unit        15.20
                   v)                              New Set                              Taiwan     Unit        12.16
                   vi)                             Dayna Set                            Uk         Unit        17.10
                   vii)                            Pararex                              Taiwan     Unit        11.78
                   viii)                           Digital Receiver                                Unit       114.00
 87
                   Electrical Household
                   Appliances
       8516.3200   i)              Small           Shaver Battery operated                         Unit
                                                                                                                2.19
       8516.3100   ii)                             Hair Curler                                     Unit         1.75
                   iii)            Large           Hair Dryer                                      Unit         3.50
                   iv)             Large           Hair Dryer Portable                             Unit         3.06
                   v)              Small           Hair Dryer Portable                             Unit         1.31
       8509.2000   vi)             Small           Floor Polisher                                  Unit        12.16
       8418.6900   vii)                            Ice Cream Maker                                 Unit         4.81
       8509.4010   viii)                           Juicer                                          Unit         1.90
                   ix)                             Juicer /Grinder                                 Unit         2.66
                   x)              Small           Grinder                                         Unit         1.52
       8509.8000   xi)                             Liquidizer                                      Unit         1.90
                   xii)                            Grinder                                         Unit         3.04
                   xiii)           3 in 1          Liquidizer Grinder vegetable                    Unit
                                                   cutter                                                        7.60
       8509.4010   xiv)            3 in 1          Liquidizer Juicer vegetable cutter              Unit
                                                                                                                 9.50
                                                   15

S.No   PCT                                 Item description                                     Duty and
                                                                                                taxes in
                                                                                                 US$ or
                                                                                               equivalent
                                                                                        Unit
                                                                                               amount in
                                                                                                  Pak.
                                                                                                Rupees
                                                                                                 (US$)
(1)    (2)                                       (3)                                     (4)       (5)
                               Capacity/size                     Type         Origin
       8509.8000   xv)                            Kitchen Machine Famous               Unit
                                                  International brands
                                                                                                   19.00
       8509.9000   xvi)                           Attachment for above                 Unit
                                                                                                     1.70
       8516.7200   xvii)                          Toaster (Griller)                    Unit          7.60
                   xviii)                         Toaster Fan                          Unit          6.08
                   xix)                           Toaster Oven                         Unit          7.60
                   xx)                            Toaster                              Unit          3.42
       8516.2900   xxi)                           Room Heater (Single Wire)            Unit
                                                                                                     4.56
                   xxii)                          Room Heater (Double Wire)            Unit
                                                                                                     9.12
                   xxiii)                         Hostess Trolley                      Unit          8.74
       8516.7900   xxiv)                          Electric Kettle                      Unit          4.38
       8516.7900   xxv)                           Hostess Cabinet                      Unit          5.25
                                                  Rice Cooker                          Unit          2.19
                   xxvi)                          Electric Roaster                     Unit          8.75
       8509.4010   xxvii)                         Food Processor                       Unit          5.70
                   xxviii)     3 in 1             Food Processor with                  Unit
                                                  Juicer/Blender                                     9.50
       8516.6010   xxix)                          Electric Oven                        Unit          7.60
       8509.4010   xxx)                           Juice Extractor European             Unit
                                                                                                   11.78
       8509.4010   xxxi)                          Citrus Juicer European               Unit
                                                                                                     3.80
       8516.5000               0.6 cu.ft          Microwave Oven Famous                Unit
                   Microwave                      internationalbrand
                   Oven                                                                            26.25
                                                  16

S.No   PCT                                Item description                                          Duty and
                                                                                                    taxes in
                                                                                                     US$ or
                                                                                                   equivalent
                                                                                            Unit
                                                                                                   amount in
                                                                                                      Pak.
                                                                                                    Rupees
                                                                                                     (US$)
(1)    (2)                                      (3)                                          (4)       (5)
                              Capacity/size                   Type                Origin
                   xxxiii)    17 Litters         Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       10.94
                   xxxiv)     20 Liters          Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       11.38
                   xxxv)      23 Liters          Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       12.25
                   xxxvi)     26 Liters          Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       12.69
                   xxxvii)    37 Liters          Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       15.31
                   xxxviii)   46 Liters          Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       16.84
                   xxxix)     52 Liters          Microwave Oven Unknown                    Unit
                                                 brand/unbranded
                                                                                                       18.38
       8509.8000   xl)                           Coffer                                    Unit         2.66
                   xli)                          Blender China                             Unit         2.28
                   xlii)                         Blender Mixer Other than China            Unit
                                                                                                         5.32
                   xliii)                        Mixer Beater China                                      0.57
                   xIiv)                         Chopper China                             Unit          3.04
                   xIv)                          Chopper Blender China                     Unit
                                                                                                         4.56
                                                      17

S.No   PCT                                   Item description                                             Duty and
                                                                                                          taxes in
                                                                                                           US$ or
                                                                                                         equivalent
                                                                                                  Unit
                                                                                                         amount in
                                                                                                            Pak.
                                                                                                          Rupees
                                                                                                           (US$)
(1)    (2)                                           (3)                                           (4)       (5)
                                     Capacity/size                Type                  Origin
                   xIvi)                             Master chef Famous international            Unit
                                                     brand
                                                                                                             18.24
                   xIvii)                            Meat Mincer Famous                          Unit
                                                     international brand
                                                                                                             10.64
                   xIviii)                           Yogurt Maker Famous                         Unit
                                                     international brand
                                                                                                               3.04
                   xIix              Small           Electric Insect Bug Killer Small            Unit
                                                                                                               1.82
                   l)                                Egg Beater with Bowl Famous                 Unit
                                                     international brand
                                                                                                               3.80
                   li)                               Deep Fryer                                  Unit          7.60
       8516.6090   lii)              Large           Coffee Grinder Large UK                     Unit
                                                                                                               5.47
                   liii)             Small           Coffee Grinder Small UK                     Unit
                                                                                                               3.65
       8509.4010   liv)                              Citrus Juicer Hand operated                 Unit
                                                     China                                                     1.44
 88    8513.1090
                   Emergency Light
                   i)                                Famous international brands                 Unit
                                                                                                               2.09
                   ii)                               Unknown brand/ unbranded                    Unit
                                                                                                               1.10
106    9403.5000
                   Furniture
                                                           18

S.No   PCT                                       Item description                                                Duty and
                                                                                                                 taxes in
                                                                                                                  US$ or
                                                                                                                equivalent
                                                                                                         Unit
                                                                                                                amount in
                                                                                                                   Pak.
                                                                                                                 Rupees
                                                                                                                  (US$)
(1)    (2)                                                (3)                                             (4)       (5)
                                         Capacity/size                  Type                   Origin
                   i) Double Bed         1.8 meter with   Model No.HB A35, HB C27            China      Unit
                                         2 night table    without Mattress
                                                                                                                    87.50
                   ii) Single Bed                         With Mattress                      China      Unit        42.00
       9403.6000   iii) Almirah          Normal size                                                    Unit        42.00
                   iv) Dressing Table                                                                   Unit        43.75
                   v) Sofa Set           3 Pcs Normal     with Corner side table 11.2 each              Unit
                                                                                                                    67.20
                   vi) Sofa Set          (1+2+2+3+3)                                         China      Unit       196.88
       9403.6000   vii) Center Table                                                                    Unit         8.75
                   viii) Chair                                                                          Unit         3.50
                   ix) Folding Almirah                                                                  Unit         3.94
                   x) Garden Unit        4 chairs &                                                     Unit
                                         table                                                                      11.20
                   xi) Dining Table                       Wooden top                                    Unit       112.00
       7321.1110   xii) Dining Table                      Glass top                                     Unit        87.50
107    8516.6090
                   Gas Cooking Range
                   i)                                     With Oven                                     Bur           8.51
                   ii)                                    Without Oven                                  Bur           4.26
111    8419.1100                                                                                        Unit
                   Gas Heater                                                                                         8.75
120    8516.4000
                   Iron (Electric)
                   i)                                     Famous international brands                   Unit
                                                                                                                      3.04
                   ii)                                    Unknown brand/ unbranded                      Unit
                                                                                                                      1.90
128    8521.9010
                   Laser Disk Players
                                                      19

S.No   PCT                                    Item description                                Duty and
                                                                                              taxes in
                                                                                               US$ or
                                                                                             equivalent
                                                                                      Unit
                                                                                             amount in
                                                                                                Pak.
                                                                                              Rupees
                                                                                               (US$)
(1)    (2)                                           (3)                               (4)       (5)
                                     Capacity/size                   Type   Origin

                   i)                                Audio&Video                     Unit        83.60
                   ii)               Single CD       Audio                           Unit         9.50
                   iii)              Three CDs       Audio                           Unit        11.40
134    9404.2900
                   Mattresses
                   i)                Single          Foam                            Unit         8.40
                   ii)               Big             Foam                            Unit        10.94
                   iii)              Small           Foam                            Unit         6.13
157    7323.99
                   Pressure Cooker
                   i)                Large                                           Unit          7.88
                   ii)               Medium                                          Unit          3.94
158    9007.2000
                   Projector (Movies)
                   i)                8mm             without sound                   Unit        23.86
                   ii)               8mm             with sound                      Unit        31.54
                   iii)              16mm            with sound                      Unit        47.31
                   iv)               16mm            without sound                   Unit        24.69
162    8528.1210
                   Radio + Cassette record
                   player (3 in 1)
                   i)                                Stereo                          Unit        10.94
                   ii)                               Ordinary                        Unit         4.38
163    8528.2200
                   Radio + cassette player +
                   TV
                                                     20

S.No   PCT                                   Item description                                        Duty and
                                                                                                     taxes in
                                                                                                      US$ or
                                                                                                    equivalent
                                                                                             Unit
                                                                                                    amount in
                                                                                                       Pak.
                                                                                                     Rupees
                                                                                                      (US$)
(1)    (2)                                          (3)                                       (4)       (5)
                                    Capacity/size                   Type           Origin


                   i)               Small           with B/W TV                             Unit        21.00
                   ii)                              with Colour TV 14'                      Unit
                                                                                                        35.00
164    8527.1900
                   Radio Recorders (2 in 1)
                   Unknown brands
                   i)               4 band          Mono                                    Unit          4.56
                   ii)              4 band          Stereo                                  Unit          5.70
                   iii)             3 band          Stereo                                  Unit          4.94
                   iv)              2 band          Mono                                    Unit          3.04
                   v)               2 band          Stereo                                  Unit          3.80
                   vi)              1 band          Mono                                    Unit          1.90
                   vii)             1 band          Stereo                                  Unit          2.28
                   viii)            4 band           portable Stereo with double            Unit
                                                    cassette recorder
                                                                                                        21.28
165    8418.1000
                   Refrigerators & Deep
                   freezers                                                                 Liter        0.25
174    8452.2100
                   Sewing Machine
       8452.2900   i)                               Fully Automatic                         Unit        15.94
       8452.1090   ii)                              Semi Automatic                          Unit         6.08
       8452.1090   iii)                             Hand Operated                           Unit         4.56
192    8517.1900
                   Telephone Set
                   i)                               Fancy quality                           Unit        13.13
                   ii)                              Others                                  Unit        10.94
                                                  21

S.No   PCT                               Item description                                             Duty and
                                                                                                      taxes in
                                                                                                       US$ or
                                                                                                     equivalent
                                                                                              Unit
                                                                                                     amount in
                                                                                                        Pak.
                                                                                                      Rupees
                                                                                                       (US$)
(1)    (2)                                       (3)                                           (4)       (5)
                                 Capacity/size                 Type                 Origin
                   iii)                          Intercom (Single Line)                      Unit
                                                                                                           3.06
                   iv)                           Intercom (Master-Multi-)                    Unit
                                                                                                         10.94
       8504.4090   v)                            Intercom (Adopter)                          Unit         5.30
       8517.1900   vi)                           Intercom (Single for offices)               Unit
                                                                                                           8.75
                   vii)                          Telephone Stand                             Unit          2.63
                   viii)                         Door Intercom with door opener              Unit
                                                                                                         10.94
                   ix)                           Facsimile Answering Machine                 Unit
                                                                                                         87.50
       8517.2100   x)                            Cordless                                    Unit        11.81
193    8528.1210
                   Televisions
                   i)            21''            Sony                             Malaysia   Unit        53.38
                   ii)           21''            Panasonic                        Malaysia   Unit        52.50
                   iii)          21''            Sony                             Japan      Unit        91.88
                   iv)           21''            Panasonic                        Japan      Unit        91.88
                   v)            21''            Sony Kirara Basso                Japan      Unit       105.00
                   vi)           25''            Sony                             Malaysia   Unit       142.19
                   vii)          25''            Panasonic                        Malaysia   Unit       142.19
                   viii)         25''            Sony                             Japan      Unit       166.25
                   ix)           25''            Panasonic                        Japan      Unit       166.25
                   x)            29''            Sony                             Malaysia   Unit       185.94
                   xi)           29''            Panasonic                        Malaysia   Unit       185.94
                   xii)          29''            Sony                             Japan      Unit       218.75
                   xiii)         29''            Panasonic                        Japan      Unit       218.75
                   xiv)          34''            Sony                             Malaysia   Unit       273.44
                                         22

S.No   PCT                      Item description                                   Duty and
                                                                                   taxes in
                                                                                    US$ or
                                                                                  equivalent
                                                                           Unit
                                                                                  amount in
                                                                                     Pak.
                                                                                   Rupees
                                                                                    (US$)
(1)    (2)                              (3)                                 (4)       (5)
                        Capacity/size                   Type     Origin
             xv)        34''            Panasonic              Malaysia   Unit       273.44
             xvi)       34''            Sony                   Japan      Unit       306.25
             xvii)      34''            Panasonic              Japan      Unit       306.25
             xviii)     42''            Sony                   Malaysia   Unit       481.25
             xix)       42''            Panasonic              Malaysia   Unit       481.25
             xx)        42''            Sony                   Japan      Unit       546.88
             xxi)       42''            Panasonic              Japan      Unit       546.88
             xxii)      47''            Sony                   Malaysia   Unit       612.50
             xxiii)     47''            Panasonic              Malaysia   Unit       612.50
             xxiv)      47''            Sony                   Japan      Unit       678.13
             xxv)       47''            Panasonic              Japan      Unit       678.13
             xxvi)      51''            Sony                   Malaysia   Unit       678.13
             xxvii)     51''            Panasonic              Malaysia   Unit       678.13
             xxviii)    51''            Panasonic              Japan      Unit       743.75
             xxix)      53''            Sony                   Malaysia   Unit       721.88
             xxx)       53''            Panasonic              Malaysia   Unit       721.88
             xxxi)      55''            Sony                   Japan      Unit       787.50
             xxxii)     55''            Panasonic              Japan      Unit       787.50
             xxxiii)    61''            Sony                   Malaysia   Unit       875.00
             xxxv)      61''            Sony                   Japan      Unit       984.38
             xxxvi)     61''            Panasonic              Japan      Unit       984.38
             xxxvii)    14''            Colour                 Malaysia   Unit        29.97
             xxxviii)   20''            Colour                 Malaysia   Unit        52.50
             xxxix)     14''            Black & White                     Unit        10.06
             xl)        21''            Sony Wega              Malaysia   Unit        59.06
             xli)       25''            Sony Wega              Malaysia   Unit       142.19
             xlii)      29''            Sony Wega              Malaysia   Unit       185.94
             xliii)     29''            Sony Wega              Japan      Unit       218.75
                                              23

S.No   PCT                           Item description                                          Duty and
                                                                                               taxes in
                                                                                                US$ or
                                                                                              equivalent
                                                                                       Unit
                                                                                              amount in
                                                                                                 Pak.
                                                                                               Rupees
                                                                                                (US$)
(1)    (2)                                   (3)                                        (4)       (5)
                             Capacity/size                Type               Origin
                   xliv)     34''            Sony Wega                     Malaysia   Unit       284.38
                   xlv)      34''            Sony Wega                     Japan      Unit       306.25
                   xlvi)     43''            Sony Projection               Malaysia              525.00
                   xlvii)    57"             Sony Projection Model KP-     Malaysia   Unit
                                             FWS57M91
                                                                                                 656.25
                   xlviii)   53''            Sony Projection system        Malaysia   Unit
                                                                                                 634.38
                   xlix)     42"             Sony Plasma Model KE-MV42A1   Japan      Unit
                                             42"
                                                                                                1400.00
                   l)        55"             Television Plasma Model PD    Japan      Unit
                                             5000 TA 55"
                                                                                                1400.00
                   li)       42"             Philips Plasma 42PF99 42"     China      Unit
                                                                                                1159.38
                   lii)      29"             LG brand Plasma Model RT42    Korea      Unit
                                             TX10                                               1006.25
       8528.1210             23"             LCD Philips 23PF5320/98       China      Unit
                   LCDs                                                                          259.00
       8528.1210   liv)      26"             LCD Sony KLV-S26A10           Malaysia   Unit
                                                                                                 120.31
       8528.1210   lv)       32"             LCD Sony KLV-S32A10           Malaysia   Unit

                                                                                                 153.13
       8528.1210   lvi)      32"             LCD Sony KLV-V32A10           Malaysia   Unit
                                                                                                 153.13
       8528.1210   lvii)     32"             LCD Sony KLV-V32A10           Japan      Unit
                                                                                                 153.13
                                              24

S.No   PCT                           Item description                                           Duty and
                                                                                                taxes in
                                                                                                 US$ or
                                                                                               equivalent
                                                                                        Unit
                                                                                               amount in
                                                                                                  Pak.
                                                                                                Rupees
                                                                                                 (US$)
(1)    (2)                                   (3)                                         (4)       (5)
                             Capacity/size              Type                  Origin
       8528.1210   lvii)     32"             LCD Sony KLV-S3210             Japan      Unit
                                                                                                  153.13
       8528.1210   lix)      32"             LCD JVC LT-Z32SX5A             Japan      Unit
                                                                                                  218.75
       8528.1210   lx)       32"             LCD Akai                       Japan      Unit       196.88
       8528.1210   lxi)      32"             LCD JVC LT-32AX5SAT            Thailand   Unit
                                                                                                  218.75
       8528.1210   lxii)     37"             LCD JVC LT-Z37SX5              Japan      Unit
                                                                                                  249.38
       8528.1210   lxiii)    40"             LCD BRAVIA                     Malaysia   Unit       350.00
       8528.1210   lxiv)     40"             LCD SONY KLVS40A10             Malaysia   Unit
                                                                                                  240.63
       8528.1210   lxv)      40"             LCD SONY KLVS40A10             Japan      Unit
                                                                                                  240.63
       8528.1210   lxvi)     40"             LCD LA40RS1BX/XSG              UAE        Unit
                                                                                                  479.59
       8528.1210   lxvii)    50"             LCD Projector Sony KF-E50A10   Malaysia   Unit
                                                                                                  609.00
       8528.1210   lxviii)   50"             LCD Projector Hitachi          China      Unit
                                             C50LD7000C/WSP50W-081

                                                                                                  420.00
       8528.1210   lxix)     50"             Flat Panel LCD display, LCD    USA        Unit
                                             Panel Display Screen Sony

                                                                                                 1071.88
       8528.1210   lxx)      60"             LCD Projection Sony KF-        Malaysia   Unit
                                             WS60A1                                               726.25
                                                   25

S.No   PCT                                Item description                                             Duty and
                                                                                                       taxes in
                                                                                                        US$ or
                                                                                                      equivalent
                                                                                               Unit
                                                                                                      amount in
                                                                                                         Pak.
                                                                                                       Rupees
                                                                                                        (US$)
(1)    (2)                                        (3)                                           (4)       (5)
                                  Capacity/size                Type                  Origin
       8528.1210   lxxi)          60"             LCD Projection Hitachi           China      Unit
                                                  C60LD7000C/W
                                                                                                         552.56
       8528.1300   lxxii)                         Color Monitor (unknown brand &   Korea      Unit
                                                  size)
                                                                                                          19.69
       8528.1300   lxxiii)                        Computer Color Monitor           Korea      Unit
                                                  (unknown brand & size)
                                                                                                          19.69
209    8521.1010
                   VCR/VCP
                   i)             Single          All makes & Models                          Unit
                                  cassette                                                                32.93
                   ii)            Double           All makes & Models                         Unit
                                  Cassette                                                               114.00
                   iii)                           VCP                                         Unit         5.92
                   iv)                            VCR with Video Camera                       Unit
                                                                                                          75.62
       8522.9000   v)                             VCR Head                                    Unit
                                                                                                            4.67
211    8521.9010
                   Video CD/DVD Players
                   i)                             VCD                              China      Unit          4.56
                   ii)                             VCD Panasonic Brand Model-                 Unit
                                                  502                                                     19.76
                   iii)                            VCD Panasonic Brand Model-                 Unit
                                                  503                                                     21.28
                   iv)                            VCD Panasonic Brand Model-                  Unit
                                                  525                                                     24.32
                                                                   26

 S.No    PCT                                              Item description                                                 Duty and
                                                                                                                           taxes in
                                                                                                                            US$ or
                                                                                                                          equivalent
                                                                                                                  Unit
                                                                                                                          amount in
                                                                                                                             Pak.
                                                                                                                           Rupees
                                                                                                                            (US$)
  (1)    (2)                                                      (3)                                              (4)        (5)
                                                  Capacity/size                 Type                 Origin
                      v)                                          DVD Player                       China         Unit           9.50
 218     8450.1100
                      Washing Machines
                      i)                          Below 6kg       Fully Automatic                                Unit
                                                  capacity                                                                     23.94
         8450.1900    ii)                         3 To 6 KG       Semi Automatic                                 Unit          14.25
                      iii)                        3 Kg            Semi Automatic                                 Unit           7.98
  220    3926.9090
                      Water Cooler/
                      Heater/Geyser
         3926.9099    i)                          Regular Size    Plastic                                        Unit           2.43
                      ii)                                         Glass (Plastic)                                Unit           3.65
         8419.1100                                                Heater/Geyser                                  Unit          32.81

Note.-

The list of items given in the Table is comprehensive but not exhaustive. Goods not specified in the Table shall be liable to assessment
of duty and taxes on customs values in terms of the provisions of section 25 of the Customs Act, 1969.

[C.No. 5(7) L&P/2004 (Pt)]


                                                                                                   (SALMAN NABI)
                                                                                                  Additional Secretary

								
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