|
Baggage rules in Pakistan
Custom Rules in Pakistan Baggage Rules
Import of personal vehicles
Islamabad, the 29th
June, 2008.
NOTIFICATION
(CUSTOMS)
S.R.O 682 (I)/2008.- In exercise of the powers conferred by section
19 of the Customs Act, 1969 (IV of 1969), clause (a) of sub-section (2) of
section 13 of the Sales Tax Act, 1990, sections 148 and 53 read with the Second
Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001), and sub-sections (10)
of section 7 of the Finance Act, 1989, the Federal Government is pleased to
exempt the passenger’s baggage, whether accompanied or un-accompanied, specified
in column (3), of the Table below, on the imports, from so much of the
customs-duty, sales tax and withholding tax as are in excess of the cumulative
amount specified in column (5), thereof subject to the following conditions,
namely:-
(a)
The amounts given in the Table below are meant for goods
imported under the Baggage Rules, 2008 by bonafide passengers only. The
restrictions, conditions, allowances and facilities as provided in the Baggage
Rules & Trade Policy, for the time being in force, shall apply;
(b)
the exemption given in the Table below shall not be admissible
in case of goods brought in commercial quantity as accompanied or un-accompanied
baggage; and
(c)
no abatement shall be allowed on account of usage or damage
except by an Assistant or Deputy Collector of Customs to the extent of
twenty-five per cent (25%) and by Additional Collector to the extent of
fifty per cent (50%) after proper examination and satisfaction that the
goods brought as personal baggage are actually used, damaged or deteriorated, as
the case may be.
TABLE
|
S.No |
PCT |
Item description |
Unit |
Duty and taxes in US$ or
equivalent amount in Pak. Rupees (US$) |
|
| |
|
|
(2) |
(3) |
|
|
|
|
|
|
|
Capacity/size |
Type |
Origin |
|
|
|
|
1 |
8415.1000 |
Air
Conditioners |
|
|
|
|
|
|
|
|
|
i) |
1.5
Ton |
Window |
China |
Unit |
55.71 |
|
|
|
|
ii)
|
2.0
Ton |
Window |
China |
Unit |
79.86 |
|
|
|
|
iii) |
12000
BTU |
Split |
China |
Unit |
58.19 |
|
|
|
|
iv)
|
18000
BTU |
Split |
China |
Unit |
89.69 |
|
|
|
|
v)
|
24000
BTU |
Split |
China |
Unit |
116.81 |
|
|
|
|
vi)
|
12000
BTU |
Split |
excld.Japan & China |
Unit |
90.13 |
|
|
|
|
vii) |
18000
BTU |
Split |
excld.
Japan China |
Unit |
106.31 |
|
|
|
|
viii) |
9000
BTU |
Split |
China |
Unit |
48.13 |
|
|
|
|
ix)
|
1.5
Ton |
Window |
Far
East excl.Japan |
Unit |
75.36 |
|
|
|
|
x)
|
2 Ton
|
Window |
Do |
Unit |
105.46 |
|
|
|
|
xi) |
2Ton |
Split |
Excld.Japan & China |
Unit |
148.57 |
|
|
|
|
xii) |
2Ton |
Split |
Japan |
Unit |
210.44 |
|
|
2 |
8415.2000 |
Car
Air Conditioners |
|
|
|
|
|
|
|
|
|
i) |
|
Famous
international brands |
|
Unit |
96.69 |
|
|
|
|
ii) |
|
Unknown brand/unbranded |
|
Unit |
69.06 |
|
|
3 |
9304.0000 |
Air
Gun |
|
|
|
|
|
|
|
i)
|
Large
|
Wide
Range |
China |
Unit |
6.45 |
|
|
ii) |
Medium |
Wide
Range |
China |
Unit |
5.48 |
|
|
iii) |
Small |
|
China |
Unit |
4.19 |
|
|
iv)Air Gun Pallets |
of 500 |
|
|
Unit |
0.97 |
|
|
4 |
9617.0010 |
Air
Pressure (Vacuum) Flask |
|
|
|
|
|
|
|
i) |
Large |
|
|
Unit |
2.09 |
|
|
ii) |
Medium |
|
|
Unit |
1.52 |
|
|
iii) |
Small |
|
|
Unit |
0.76 |
|
|
5 |
8479.6000 |
Air/Desert Cooler |
|
|
|
Unit |
7.26 |
|
|
6 |
4820.5000 |
Album |
|
|
|
|
|
|
|
i) |
Large |
Musical |
|
Unit |
1.75 |
|
|
ii) |
|
Ordinary |
|
|
0.88 |
|
|
7 |
7013.3900 |
Ash
Tray |
|
|
|
|
|
|
|
i) |
Large |
Ordinary Glass |
|
Unit |
1.09 |
|
|
ii) |
Medium |
Ordinary Glass |
|
Unit |
0.66 |
|
|
8 |
3926.9099 |
Audio Cassette Rack |
|
|
|
Unit |
0.95 |
|
|
9 |
9304.0000 |
Air
Blaster Gun 113 |
|
|
|
Unit |
0.65 |
|
|
10 |
9304.0000 |
Air
Blaster Gun |
|
|
|
Unit |
0.16 |
|
|
11 |
9508.9000 |
Baby Swing |
|
|
|
Unit |
2.76 |
|
|
12 |
9508.9000 |
Baby Cradle |
|
|
|
Unit |
2.92 |
|
|
13 |
9403.5000 |
Baby Cot |
|
|
|
Unit |
9.63 |
|
|
14 |
-do- |
Baby Bed |
|
|
|
Unit |
8.75 |
|
|
15 |
5601.1090 |
Baby Wrapper (Sack) |
|
|
|
Unit |
0.50 |
|
|
16 |
8715 |
Baby Walker |
|
|
|
Unit |
1.85 |
|
|
17 |
9403.7000 |
BABY UNIT (For New Born) |
|
|
|
Unit |
1.31 |
|
|
18 |
|
Baby Diapers |
|
|
|
|
|
|
|
|
5601.1040 |
|
|
Pamper
brand |
|
Packet |
7.88 |
|
|
|
-do- |
|
|
other
brands |
|
Packet |
6.13 |
|
|
19 |
8513.1030 |
Battery Light (Lantern) |
|
|
|
|
|
|
|
|
8513.1050 |
i) |
|
Battery Light |
|
Unit |
1.03 |
|
|
|
|
ii) |
|
Battery Electric |
|
Unit |
0.77 |
|
|
20 |
8539.3100 |
Bath Room Lights |
0.5 meter |
Florescent |
|
Unit |
0.95 |
|
|
21 |
6304.1900 |
Bed
Spread Units |
|
|
|
|
|
|
|
|
i) |
|
Plush |
|
Unit |
2.50 |
|
|
|
ii) |
|
Art
Silk (Ordinary) |
|
Unit |
1.75 |
|
|
|
6304.9200 |
iii) |
|
Cotton |
|
Unit |
1.25 |
|
|
22 |
9005.1000 |
Binoculars |
|
|
|
|
|
|
|
|
i) |
Medium Range |
All
Brands |
|
Unit |
6.78 |
|
|
|
ii) |
|
Toy |
|
Unit |
0.85 |
|
|
23 |
8712.0000 |
Bicycles |
|
|
|
|
|
|
|
|
i) |
|
Racers |
|
Unit |
22.28 |
|
|
|
ii) |
|
For
Ladies |
|
Unit |
12.38 |
|
|
|
iii) |
12” |
For
Children |
|
Unit |
5.94 |
|
|
|
iv) |
16” |
For
Children |
|
Unit |
7.92 |
|
|
|
v) |
20” |
For
Children |
|
Unit |
9.90 |
|
|
|
vi) |
27” |
For
Children |
|
Unit |
12.38 |
|
|
|
9501.0000 |
vii) |
|
Tri
Cycle (Toy) |
|
Unit |
2.49 |
|
|
|
viii) |
|
Mini
Vespa (Toy) |
|
Unit |
2.80 |
|
|
|
ix) |
|
Mini
Sports Car(Toy) |
|
Unit |
2.80 |
|
|
24 |
6301.2000 |
Blankets |
|
|
|
|
|
|
|
|
i) |
|
Woolen |
|
Unit |
4.50 |
|
|
|
6301.4000 |
ii) |
Double |
Plush
(Acrylic) |
|
Unit |
2.00 |
|
|
|
iii) |
|
Ordinary |
|
Unit |
1.50 |
|
|
|
6301.1000 |
iv) |
|
Electric Blanket |
|
Unit |
5.70 |
|
|
|
6301.2000 |
v) |
|
Baby
Blanket |
|
Unit |
0.75 |
|
|
25 |
6212.1000 |
Brassieres |
|
|
|
|
|
|
|
|
i) |
|
Famous
International brands |
|
Dozen |
2.70 |
|
|
|
ii) |
|
unknown brand/unbranded |
|
Dozen |
1.50 |
|
|
26 |
4202.1120 |
Brief Case |
|
|
|
|
|
|
|
|
i) |
|
Reputed Brands |
|
Unit |
7.70 |
|
|
|
ii) |
|
Others |
|
Unit |
3.85 |
|
|
27 |
8539.2990 |
Bulbs |
|
|
|
|
|
|
|
|
|
i) |
40
Watt |
|
|
Unit |
0.03 |
|
|
|
|
ii) |
60
Watt |
|
|
Unit |
0.04 |
|
|
|
|
iii) |
100
Watt |
|
|
Unit |
0.05 |
|
|
|
|
iv) |
500
Watt |
|
|
Unit |
0.10 |
|
|
|
|
v) |
|
Bulb
Spot Light |
|
Unit |
0.11 |
|
|
|
8539.3200 |
vi) |
|
Mercury Bulb |
|
Unit |
0.19 |
|
|
28 |
9405.4090 |
Halogen Fixture (Out Door Lighting) |
|
|
|
|
|
i) |
150
Watt |
|
China |
Unit |
0.66 |
|
|
|
ii) |
500
Watt |
|
China |
Unit |
0.72 |
|
|
|
iii) |
1000
Watt |
|
China |
Unit |
1.62 |
|
|
29 |
9019.1000 |
Body massager |
|
|
|
|
|
|
|
|
|
i) |
Small |
Body
massager |
China |
Dozen |
1.00 |
|
|
|
ii) |
Large |
Body
massager |
China |
Dozen |
2.49 |
|
|
30 |
9109.1900 |
Clock Movements |
|
|
Japan |
Unit |
0.20 |
|
|
31 |
9405.3000 |
Christmas Lights |
|
Christmas Lights |
China |
Unit |
0.18 |
|
|
32 |
9405.1000 |
Cabinet Light |
0.5 meter |
Concealed Type |
|
Unit |
1.75 |
|
|
33 |
8470.1000 |
Calculators |
|
|
|
|
|
|
|
|
i) |
|
Electric Multifunction |
|
Unit |
1.25 |
|
|
|
ii) |
Medium
Size |
M
Function |
|
Unit |
0.41 |
|
|
|
iii) |
|
Ordinary |
|
Unit |
0.21 |
|
|
|
iv) |
Pocket
Size |
|
|
Unit |
0.15 |
|
|
34 |
8531.8000 |
Call Bell |
|
Ordinary |
|
Unit |
0.13 |
|
|
|
9006.5100 |
Still Cameras |
|
|
|
|
|
|
i) |
Wide
Range |
Automatic |
|
Unit |
8.30 |
|
|
|
ii) |
|
Semi
Automatic |
|
Unit |
6.64 |
|
|
|
iii) |
Small
|
Ordinary |
|
Unit |
1.04 |
|
|
|
9006.5900 |
iv) |
Small
Pocket size |
|
|
Unit |
0.42 |
|
|
|
v) |
Small
|
Toy
Type |
|
Unit |
0.16 |
|
|
35 |
8525.4010 |
Digital Cameras |
|
|
|
|
|
|
|
|
|
i) |
|
Canon
Power Shot A400 BG&O, |
China |
Unit |
8.56 |
|
|
|
|
ii) |
|
Canon
Power Shot SI 15 |
China |
Unit |
12.45 |
|
|
|
|
iii) |
|
Canon
Power Shot A85 |
China |
Unit |
14.11 |
|
|
|
|
iv) |
|
Canon
Power Shot A950 |
China |
Unit |
17.22 |
|
|
|
|
v) |
|
Canon
Digital Video Camcorder MV7501 E Kit |
China |
Unit |
18.68 |
|
|
|
|
vi) |
|
Canon
Digital SLR Camera EOS 20 D Kit with EF S 18 55mm Lens - |
China |
Unit |
37.97 |
|
|
|
|
vii) |
|
Canon
SLR EOS 20 D Kit with EFS 18 55mm Lens - |
Japan |
Unit |
41.71 |
|
|
|
|
viii) |
|
Canon
Power Shot G6- |
China |
Unit |
16.60 |
|
|
|
|
ix) |
|
Canon
Power Shot G6- |
Japan |
Unit |
29.05 |
|
|
|
|
x) |
|
Fuji
Finepix 5600 |
Japan |
Unit |
52.76 |
|
|
|
|
xi) |
|
Fuji
Finepix S-9500 |
Japan |
Unit |
88.73 |
|
|
|
|
xii) |
|
Fuji
Finepix E-900 |
Japan |
Unit |
18.00 |
|
|
36 |
8525.4090 |
Video Cameras |
|
|
|
|
|
|
|
|
i) |
250 |
National |
|
Unit |
33.20 |
|
|
|
ii) |
500 |
National |
|
Unit |
49.80 |
|
|
|
iii) |
A-1 |
Panasonic |
|
Unit |
29.05 |
|
|
|
iv) |
M-1000
|
VHF |
|
Unit |
49.80 |
|
|
|
v) |
M-3000 |
|
|
Unit |
46.69 |
|
|
|
vi) |
M-7 |
|
|
Unit |
51.88 |
|
|
|
vii) |
DCR-HC32E |
Sony
Brand |
|
Unit |
22.83 |
|
|
|
|
viii) |
DCR-PC55E |
Sony
Brand |
|
Unit |
29.05 |
|
|
|
|
ix) |
CCD-TRV238E |
Sony
Brand |
|
Unit |
18.68 |
|
|
|
|
x) |
DCR-TRV480E |
Sony
Brand |
|
Unit |
22.83 |
|
|
|
|
xi) |
DCR-TRV285E |
Sony
Brand |
|
Unit |
24.90 |
|
|
|
|
xii) |
CCD-TRV438E |
Sony
Brand |
|
Unit |
20.75 |
|
|
|
|
xiii) |
DCR-HC90E |
Sony
Brand |
|
Unit |
29.05 |
|
|
|
|
xiv) |
DCR-DVD-703E |
Sony
Brand |
|
Unit |
47.73 |
|
|
|
|
xv) |
DCR-DVD-803E |
Sony
Brand |
|
Unit |
51.88 |
|
|
37 |
9007.1100 |
Movie Cameras |
|
|
|
|
|
|
|
|
i) |
8mm |
|
|
Unit |
13.80 |
|
|
|
ii) |
16mm |
|
|
Unit |
21.17 |
|
|
|
iii) |
8mm
|
With
sound |
|
Unit |
10.46 |
|
|
|
iv) |
16mm
|
With
sound |
|
Unit |
32.37 |
|
|
38 |
5701.9000 |
Carpets |
|
|
|
|
|
|
|
|
i) |
|
Machine made |
|
Sq.Ft |
0.09 |
|
|
|
ii) |
|
Plain |
|
Sq.Ft |
0.05 |
|
|
|
iii) |
single knot |
Hand
knotted |
Persian |
Sq.Ft |
1.20 |
|
|
|
5701.1010 |
iv) |
single
knot |
Hand
knotted |
|
Sq.Ft |
1.20 |
|
|
39 |
9616.1000 |
Car
Air Freshner |
|
|
|
|
|
|
|
|
i) |
Unknown/ Unbranded |
|
|
Unit |
0.22 |
|
|
|
ii) |
Famous
international brands |
|
|
Unit |
0.44 |
|
|
40 |
8519.9300 |
Car
Cassete Players |
|
|
|
|
|
|
|
|
|
i) |
|
Cassette Player |
|
Unit |
5.70 |
|
|
|
|
ii) |
|
Cassette Player (Amplifier) |
|
Unit |
11.40 |
|
|
|
|
iii) |
|
Cassette Player (Stereo) |
|
Unit |
6.46 |
|
|
|
|
iv) |
|
Cassette Player (Auto Eject Ordinary)) |
|
Unit |
6.46 |
|
|
|
|
v) |
|
Cassette Player (Auto Loading/Reverse) |
|
Unit |
11.40 |
|
|
|
8519.9910 |
vi) |
|
Car
Disk Player |
|
Unit |
38.00 |
|
|
41 |
1302.3100 |
China
Grass (Agar Agar) Grade Usp/Bp Spanish |
|
|
|
Kg |
6.42 |
|
|
42 |
2402.2000 |
Cigarette/Tobacco Etc |
|
|
|
|
|
|
|
|
|
i)Cigarettes |
Carton
of 200 Cigarettes |
All
Brands |
|
Ctn |
2.03 |
|
|
|
9614.9000 |
ii)Cigarettes Filter For Holder |
|
|
|
Packet |
5.32 |
|
|
|
9614.2000 |
iii)Pipe |
|
Famous
International Brands |
|
Unit |
8.51 |
|
|
|
iv)Pipe |
|
Ordinary |
|
Unit |
0.76 |
|
|
|
2401.2000 |
v)Tobacco |
|
|
|
Unit |
0.21 |
|
|
|
2402.2000 |
vi)Cigar |
|
All
brands |
|
Unit |
0.22 |
|
|
43 |
|
Cloth |
|
|
|
|
|
|
|
|
5007.1000 |
i) |
|
Art
Silk Suiting for ladies |
|
Sq.Mtr |
0.09 |
|
|
|
5208.5900 |
ii) |
|
Cotton
Tetron (KT) |
|
Sq.Mtr |
0.08 |
|
|
|
5007.9000 |
iii) |
|
Bosky |
|
Sq.Mtr |
0.23 |
|
|
|
5804.2100 |
iv) |
|
Flower
Lace |
|
Sq.Mtr |
0.11 |
|
|
|
5801.9000 |
v) |
|
Flower
Velvet |
|
Sq.Mtr |
0.20 |
|
|
|
5007.9000 |
vi) |
|
French
Chiffon Silk plain |
|
Sq.Mtr |
0.06 |
|
|
|
vii) |
|
Printed Lurex thread etc |
|
Sq.Mtr |
0.36 |
|
|
|
viii) |
|
Chiffon 7330 & others |
|
Sq.Mtr |
0.06 |
|
|
|
ix) |
|
Georgette Zari |
|
Sq.Mtr |
0.11 |
|
|
|
5208.5900 |
x) |
|
Swiss
Cotton |
|
Sq.Mtr |
0.10 |
|
|
|
5007.9000 |
xi) |
|
Art
Silk Suiting for Gents |
|
Sq.Mtr |
0.11 |
|
|
|
xii) |
|
Cotton
Cloth |
|
Sq.Mtr |
0.05 |
|
|
44 |
5007.9000 |
Sarees |
|
|
|
|
|
|
|
|
|
i) |
|
Banarsi (Superior quality) |
|
Unit |
4.56 |
|
|
|
ii) |
|
Banarsi (Ordinary quality) |
|
Unit |
3.19 |
|
|
|
iii) |
|
Banarsi with Lace work |
|
Unit |
2.40 |
|
|
|
iv) |
|
Art
Silk (Superior quality) |
|
Unit |
1.20 |
|
|
|
5208.5900 |
v) |
|
Cotton (Superior quality) |
|
Unit |
1.25 |
|
|
|
vi) |
|
Cotton (Ordinary quality) |
|
Unit |
0.80 |
|
|
|
vii) |
|
Silk
|
|
Unit |
4.00 |
|
|
|