Tag: Pakistan Customs

KARACHI: Pakistan Customs has issued updated taxpayers’ facilitation guide for import of vehicles under various schemes.

Vehicles classifiable under HS Chapter 87 are importable under various schemes. The law of land caters for import of both new and used vehicles under stipulations of Import Policy.

1). Import of New Vehicles:

New vehicles are importable into Pakistan freely by any one against payment of leviable duties & taxes under existing import procedures and requirements laid down in Import Policy Order and Customs law.

2). Import of vehicles under Personal Baggage, Transfer of residence and

Gift Schemes:

The used vehicles are not importable into Pakistan in normal course of import procedure. The law, however, provides an exception in this regard and used vehicles can be imported by overseas Pakistanis under the following three schemes in terms of Appendix-E of Import Policy Order 2016:

– Personal Baggage

– Gift Scheme

– Transfer of Residence

The terms and conditions applicable for the import of vehicles under the above mentioned three schemes are tabled below:

Import eligibility

• Importable only by Pakistani national as defined in the Import Policy Order i.e. “citizen of Pakistan residing abroad and includes a person having dual nationality, and a foreign national of indo-Pakistan origin holding Pakistani origin card”. The said distinction of ‘citizen’ does not cover minors i.e under eighteen years of age.

• The vehicle can be imported once in two years (700 days calculated from the date on which Goods Declaration was filed for the last import under the Import Policy Order).

Type of vehicle which can be imported

Transfer of Residence Scheme

Passenger car, bus, van, trucks, pick-ups including 4×4 vehicles, agriculture tractors, bulldozers, laser land levelers, combined harvesters and motorcycles or scooter.

Gift Scheme

Passenger car, bus, van, trucks, pick-ups including 4×4 vehicles, agriculture tractors, bulldozers, laser land levelers and combined harvesters

Personal Baggage Scheme

Passenger car, bus, van, trucks, pick-ups including 4×4 vehicles, agriculture tractors, bulldozers, laser land levelers and combined harvesters.

Age of vehicles which can be imported

Cars not more than three years old (since year of manufacturing) and other Vehicles not more than five years old (since year of manufacturing).

Required period of stay of Passenger out-side Pakistan

Transfer of Residence Scheme

A minimum of 700 days stay out-side Pakistan during the past three years

Gift Scheme

A minimum of 700 days stay out-side Pakistan during the past three years

Personal Baggage Scheme

A minimum of 180 days stay out-side Pakistan during the last seven months preceding the date of application

Donee (To whom the vehicle can be gifted)

Gift Scheme

A family member normally resident in Pakistan. “Family” means parents, sister, brother, husband, wife and children whether married or not, but excluding children under eighteen years of age.

Documents required

Transfer of Residence Scheme

• Goods Declaration

• Export Certificate

• Purchase receipt of the vehicle

• Bill of lading dated not later than 120 days from date of arrival in Pakistan of the applicant

• Attested photo copy of passport or Pakistan Origin Card (Original will be required at the time of clearance)

Gift Scheme

• Goods Declaration

• Export Certificate

• Purchase receipt of the vehicle

• Bill of lading showing name and address of the consignee

• Attested photo copy of the passport or Pakistan origin card

• CNIC of the done

Personal Baggage Scheme

• Goods Declaration

• Export Certificate

• Purchase receipt of the vehicle

• Bill of lading, dated not later than 120 days from the date of arrival in Pakistan of the applicant

• Attested photo copy of the passport or Pakistan Origin Card (Original will be required at the time of clearance)

Condition of payment of duty and taxes out of foreign remittances as per SRO 52(I)/2019 dated 15.01.2019 issued by Ministry of Commerce and Textile, Islamabad

All vehicles in new/used condition to be imported under transfer of residence, personal baggage or under gift scheme, the duty and taxes shall be paid out of foreign exchange arranged by Pakistan nationals themselves or local recipient supported by bank encashment certificate showing conversion of foreign remittance to local currency, as under;

a) the remittance for payment of duties and taxes shall originate from the account of Pakistani national sending the vehicle from abroad: and

b) the remittance shall either be received in the account of Pakistani national sending the vehicle from abroad or, in case, his account is nonexistent or inoperative, in the account of his Family.”

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