ISLAMABAD: Federal Board of Revenue (FBR) has exempted the advance tax on mobile phone brought into Pakistan by passengers under Baggage Rules, 2006.
The Finance Act, 2019 stated that the provisions of section 148 shall not apply on mobile phones brought in personal baggage under the Baggage Rules, 2006.
The rate of advance tax to be collected by the Collector of Customs under section 148 shall be-
| S.No. | C & F Value of mobile phone (in US Dollar) | Tax
(in Rs.) |
| (1) | (2) | (3) |
| 1 | Up to 30 | 70 |
| 2 | Exceeding 30 and up to 100 | 730 |
| 3 | Exceeding 100 and up to 200 | 930 |
| 4 | Exceeding 200 and up to 350 | 970 |
| 5 | Exceeding 350 and up to 500 | 3,000 |
| 6 | Exceeding 500 | 5,200 |
