Karachi, December 2, 2024 – The Federal Board of Revenue (FBR) has introduced significant amendments to the rules governing the temporary import of vehicles by tourists into Pakistan. These changes, formalized through SRO 1965(I)/2024 on November 27, 2024, modify Rule 77 of the Customs Rules, 2001, with stricter conditions and streamlined processes.
According to the FBR, tourists importing vehicles under a carnet-de-passage or against a bank guarantee can retain the vehicle in Pakistan for up to three months without paying customs duties. This allowance is contingent on the tourist declaring at the customs entry point that they will not transfer ownership of the vehicle during their stay.
The FBR has clarified that if exporting the vehicle within the initial three-month period is impractical, tourists can request an extension from the relevant Collector. This extension, not exceeding three additional months, is conditional on a valid carnet-de-passage or bank guarantee and a commitment to remain in the country during the extended period.
However, the FBR has imposed restrictions to prevent misuse of these provisions. Vehicles re-entering Pakistan within one year of their exit, whether owned by the same non-Pakistani tourist or a different one, will only be granted temporary release for 14 days, unless operated by recognized foreign tour agencies. Such agency-operated vehicles may be allowed a maximum re-entry period of three months.
In cases where exporting the vehicle becomes impossible due to health issues, accidents, or other uncontrollable circumstances, the FBR permits an additional extension of up to six months. This requires approval from the Chief Collector of Customs and a fresh bank guarantee if the existing one does not cover the extended period. The FBR emphasized that failure to obtain a valid extension will result in the vehicle being surrendered to the jurisdictional Collectorate for adjudication.
Additionally, the FBR has allowed vehicles passing through Pakistan en route to another country to transit without a carnet-de-passage or bank guarantee. These vehicles will travel under Customs escort, with the applicable charges determined by the respective Collector. The vehicle’s particulars will also be noted on the tourist’s passport.
The FBR’s amendments aim to enhance regulation while accommodating genuine tourists, ensuring compliance and preventing the misuse of temporary import facilities.
