“Provided further that in line with the new entrant policy for motorcycle manufacturing industry with new technology notified by Ministry of Industries and Production vide Notification No. 4-1/2013/LED-II-(Vol-III), dated the 26th September, 2013, the additional customs-duty leviable under this notification shall not be charged on sub-components and components, imported in any kit form by a new entrant assembler or manufacturer, for assembly or manufacturing of motorcycles.

Source:- S.R.O.939(I)/2013 and SRO 940(1)/2013.

https://customstoday.com.pk/sros-issued-regarding-new-entrants-of-motorcycle-manufacturing-industry/