In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to exempt components (which include sub-components, components, sub-assemblies and assemblies but exclude consumables), imported in any kit form, 4 [and direct materials] for assembly or manufacture of vehicles falling under Chapter 87 of the First Schedule to the said Act, from so much of customs duties.

Source:- S.R.O. 656(I)/2006.

            https://pama.org.pk/images/stories/pdf/custom-sros/2006sro656.pdf