Incentive Data

Low Custom Duties on Vehicle Assembly (TBS Regime).

S.R.O. 483(I)/2016.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O 656(I)/2006, dated the 22nd June, 2006, namely:-

 

TABLE-I

[See clause (a)]

 

S. No.

Description of vehicles

Description of imported input goods

Rate of Customs Duty

(1)

(2)

(3)

(4)

1

Agriculture tractors of PCT heading 87.01

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

1%

 

20%

2.

Road tractors for semi-trailers (prime movers) less than 280 HP of PCT heading 87.01

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

3%

3

Road tractors for semi-trailers (prime movers) of 280 HP and above of PCT heading 87.01

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

3%

4

Buses of PCT heading 87.02 (other than mentioned at S. No. 5 below)

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

3%

5

Buses (dedicated LNG/ LPG or CNG) of PCT heading 87.02

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

1%

 

3%

10

Vehicles of g.v.w exceeding 5 tons (HCVs) falling under PCT heading 87.04

  1. Components for assembly/ manufacture in any kit form

 

 

  1. Tyres / Tubes

5% (S.R.O. 837(I)/2021 dated 30th June 2021)

 

 

3%

13

Trailer of PCT heading 87.16

The following component for assembly/ manufacture of trailers: -

  1. Axle tube with brake without Hub and Drum.
  2. Pneumatic suspension.
  3. ABS system.
  4. King Pin.
  5. Fifth wheel.
  6. Axle Complete
  7. Mechanical Suspension.
  8. ASR Brake system.
  9. Pintle Hook.
  10. Wheel Rim (size 8.0x20).
  11. Hydraulic Cylinder
  12. Hydraulic pump
  13. Hydraulic control/tipping valve
  14. Hydraulic Tank
  15. Fuel/chemical trailer manhole cover
  16. Fuel/chemical bottom valve
  17. Fuel/chemical API adapter valve
  18. Fuel/chemical trailer overfill sensor
  19. Fuel/chemical vapor vent valve
  20. Fuel/chemical trailer vapor recovery valve

 

 

ii) Tyres/Tubes

5%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3%

.

.

Source:

Table I, S.R.O. 483(I)/2016, (Amending SROs of: 656(I)/2006), Federal Board of Revenue, dated 29th June 2016

https://download1.fbr.gov.pk/SROs/20166301265629239SRO483(I)2016Amending656(2016-17)vetted.pdf