Import of Cars in Pakistan

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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, 4×4 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, 4×4 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

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)

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

Insurance @ 1% of C & F value

US $ 13

US $ 13

US $ 13

US $ 13

Sub- total (CI F value)

US $ 1,313

US $ 1,313

US $ 1,313

US $ 1,313

Landing charges @1% of CI F value

US $ 13

US $ 13

US $ 13

US $ 13

Other incidental charges, if any

US $ 74

US $ 74

US $ 74

US $ 74

Value assessed

US $ 1,400

US $ 1,400

US $ 1,400

US $ 1,400

Date of first Registration abroad

st

1 Feb, 2005

NA

st

1 Feb, 2006

th

20 April,

2007

Date of Entry in to Pakistan

th

20 July,

2007

NA

th

20 July,

2007

th

20 July,

2007

Period between first registration and entry into

Pakistan

29 Months

& 20 days

NA

17 Months

& 20 days

3 months

Completed months

29 Months

NA

17 Months

3 months

Depreciation @ 1% per month

29 %

NA

17 %

3%

Admissible depreciation (Restricted to 50%)

29%

Nil

17%

3%

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)

Depreciated value in US $ for the purpose of

levy of duty

US $ 994

US $ 1,400

US $ 1,162

US $ 1,358

Prevailing exchange rate

US $ 1 =Rs.

85

US $ 1 =Rs. 85

US $ 1 =Rs.

85

US $ 1 =Rs.

85

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

10. IMPORTER‟S/CONSIGNEE‟S/PASSENGER‟S NAME & ADDRESS

9.DRY PORT IGM/EGM REFERENCE & DATE

9a. INDEX

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

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

18.DOCUMENTS ATTACHED E-FORM NO.& DATE

� INV [ ]B/G

� BL/AWB/ [ ]IT EXMP

� CO [ ]

21.CURRENCY NAME & CODE

30. MARKS/CONTAINER NOs.

22.VESSEL/MODE OF

23.BL, AWB, CON- NO. &

24.EXCHANGE RATE

30. MARKS/CONTAINER NOs.

Brochure – Import of Vehicle

TRANSPORT

DATE

TRANSPORT

25.PORT OF SHIPMENT

26.PAYMENT TERMS

27.PORT OF DISCHARGE

28. PLACE OF DELIVERY

29.DELIVERY TERMS

31.NUMBER OF PACKAGES

32.TYPE OF PACKAGES

33 (a)GROSS

WT (KG)

(b) NET WT (KG)

34.VOLUME M3

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

37.ITEM NO.

01

38. QUANTITY (a) Unit type

38(b) No of units

39. CO CODE

40.SRO NO.

41. HS CODE

42.ITEM DESCRIPTION OF GOODS

46.LEVY

47.RATE

48. SUM PAYABLE (PKR)

42(a.)

46.LEVY

47.RATE

48. SUM PAYABLE (PKR)

43. UNIT VALUE

44. TOTAL VALUE

45.CUSTOMS VALUES

(PKR)

46.LEVY

47.RATE

48. SUM PAYABLE (PKR)

DECLARED

ASSESSED

DECLARED

ASSESSED

DECLARED

ASSESSED

46.LEVY

47.RATE

48. SUM PAYABLE (PKR)

46.LEVY

47.RATE

48. SUM PAYABLE (PKR)

37.ITEM NO.

02

38. QUANTITY 38(b) No of units

(a) Unit type

39. CO CODE

40.SRO NO.

41. HS CODE

42.ITEM DESCRIPTION OF GOODS

42(a.)

46.LEVY

47.RATE

48. SUM PAYABLE

(PKR)

43. UNIT VALUE

44. TOTAL VALUE

45.CUSTOMS VALUES (PKR)

46.LEVY

47.RATE

48. SUM PAYABLE

(PKR)

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)

49.SRO/TEST REPORT NO & DT

50. FOB VALUE

54. LANDING CHARGES @%

49.SRO/TEST REPORT NO & DT

51. FREIGHT

55. OTHER CHARGES

49.SRO/TEST REPORT NO & DT

52. CFR VALUE

56. ASSESSED VALUE

49.SRO/TEST REPORT NO & DT

53. INSURANCE %

57. TOTAL REBATE CLAIM/ASSMNT U/S 81

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

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…………………………….

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