Professional Documents
Culture Documents
Import of Vehicles FBR 2010
Import of Vehicles FBR 2010
Import of Vehicles FBR 2010
Of
Vehicles
7D[SD\HU¶V)DFLOLWDWLRQ*XLGH
Brochure- ___
December 2010
Brochure - ____
February 2008
Introduction
1. The Trade Policy and Customs rules following three schemes (certain
allow import of vehicles into Pakistan. restrictions and conditions apply):
Both new and used vehicles can be
imported. Transfer of residence
Table ± I
S. Requirements Applicable terms and conditions
No
. Transfer of Residence Gift Scheme Personal Baggage
Scheme Scheme
a. Eligibility to Once in two years (700 days after the date of Bill of Entry / Goods
import Declaration of an earlier import under any of the three schemes)
b. Type of vehicle Cars meant for Cars meant for Cars meant for transport
that can be transport of transport of of passengers, busses,
imported passengers, busses, passengers, vans, trucks & pickups
vans, trucks & busses, vans, including 4X~4 vehicles
pickups including trucks & pickups Agricultural tractors,
4X4 vehicles including 4X4 bulldozers, laser land
vehicles levelers and combined
Agricultural tractors, Agricultural tractors, harvesters
bulldozers, laser land bulldozers, laser
levelers and land levelers and
combined harvesters combined
harvesters
Motor cycles and
scooters
c. Model of the Not more than Five Not more than Five Not more than Five
vehicle years old model years old model years old model (year of
(year of (year of manufacturer)
manufacturer) manufacturer)
c.(i) Model of the Only Jeeps of any Only Jeeps of any Only Jeeps of any type
vehicle type Not more than type Not more than Not more than three
three years old three years old years old model (year of
model (year of model (year of manufacturer)
manufacturer) manufacturer)
v. Valid driving
license of the
applicant
vi. Acknowledged
copy of the
declaration given to
the customs on
arrival by the
applicant
11. Normal regime covers the import of 13. The value of a vehicle for the purposes of
following categories of vehicles: levy of above taxes is determined as under:
New vehicles imported under the a. Export model - FOB value at the time of its
manufacture, as certified by the
aforesaid three schemes;
manufacturer or its authorized local agent.
Used vehicles imported under the b. Domestic model - FOB value for similar
aforesaid three schemes but are not export model certified by the manufacturer
covered under the special regime; and or its authorized agent, plus 5% of the
C&F value.
Regular import of new vehicles.
c. In addition, the followings incidental
12. The rates of taxes under the normal charges and costs are added:
regime on import of vehicles meant for
transportation of passengers are tabled i. Value of optional / additional
accessories;
below:
TABLE ± III LL/RFDODJHQW¶VFRPPLVVLRQ
Type of Customs Sales Income Special
vehicle Duty on Tax on Tax on Federal iii. Ocean/air freight calculated from the
(meant for Value Duty Sales Excise Duty country where originally
transport of Assessed paid Tax paid on duty
passengers) (See value value paid value manufactured;
Para 13
below) iv. Insurance in the country where
Used vehicles (Not covered under special regime) manufactured or where first registered
From 1601 75.00% 17.00 5.00% 1.00% (in case of non-availability of
CC to 1800 %
CC (Other
insurance memo an amount
than Asian equivalent to 1% of C&F value);
makes)
v. Landing charges at the rate of 1% of the
From 1601 75.00% 17.00 5.00% 1.00% CIF value;
CC to 1800 %
CC (Jeeps) vi. Other incidental charges;
From 1801 100.00% 17.00 5.00% 1.00% 14. In case of used vehicles, the value
CC and R.D. %
above 50.00% determined as above, is reduced on account
New Cars (Regular import or under aforesaid three schemes) of depreciation of the vehicle at the rate of
Upto 800 CC 50.00% 17.00 5.00% 1.00% 2% for each completed month subject to a
% maximum of 50%.
From 801 CC 55.00% 17.00 5.00% 1.00%
to 1000 CC %
Each completed month for depreciation is
From 1001 60.00% 17.00 5.00% 1.00% calculated from the date of first registration
CC to 1300 % abroad of the vehicle to the date of entry into
CC
From 1301
Pakistan.
60.00% 17.00 5.00% 1.00%
CC to 1500 % 15. The following examples based on notional
CC values, would explain how the value of a
From 1501 75.00% 17.00 5.00% 1.00% vehicle is determined for the purpose of levy
CC to 1600 %
CC of taxes, under the above-mentioned Normal
Regime.
st st th
Date of first Registration abroad 1 Feb, 2005 NA 1 Feb, 2006 20 April,
2007
th th th
Date of Entry in to Pakistan 20 July, NA 20 July, 20 July,
2007 2007 2007
Period between first registration and entry into 29 Months NA 17 Months 3 months
Pakistan & 20 days & 20 days
Completed months 29 Months NA 17 Months 3 months
Each tax rupee that you pay helps Pakistan improve its standing, economically and
socially, in the nations of the world.
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
19.LC / DD NO. AND DATE 20. COUNTRY OF DESTINATION
18.DOCUMENTS ATTACHED E-FORM NO.& DATE