C.No.2(10)Tar-II/97-Pt
Islamabad, the 9th July, 2004
CUSTOMS GENERAL ORDER NO. 06/2004
Subject:- FIXATION OF LEVY OF DUTY AND TAXES ON IMPORTED AUTOMOTIVE VEHICLES (CBU CONDITION) IN US DOLLORS
In order to facilitate the clearance and to prevent any manipulation in the ‘prices of following imported vehicles, the Central Board of Revenue has decided that:
(i) The amount of customs duties, sales tax, withholding tax and CVT chargeable on imported vehicles may be charged in US$ as per following scales:
| New Cars/Jeeps | Existing Duty | Proposed duty and taxes in US$ |
| Upto 800 cc | 50% ad val. | 4000 |
| Upto 1000 cc | 50% ad val. | 5000 |
| Upto 1300 cc | 50% ad val. | 10,000 |
| Upto 1600 cc | 70% ad val. | 18,000 |
| Upto 1800 cc | 80% ad val. | 22,000 |
| Above 1800 cc | 100% ad val. | 27,000 |
| Honda Accord 2000 cc | 100% ad val. | 33,000 |
| Toyota Mark-II 2000 cc | 100% ad val. | 34,000 |
| Toyota REV-4 Jeeps 2000 cc | 100% ad val. | 36,000 |
| Mercedes Benz C200 2000 cc | 100% ad val. | 66,000 |
| Mercedes Benz C240 2500 cc | 100% ad val. | 70,000 |
| Mercedes Benz E240 2500 cc | 100% ad val. | 80,000 |
| Mercedes Benz S320 3200 cc | 100% ad val. | 130,000 |
| Toyota Hilux Surf, 2779 cc | 100% ad val. | 38,000 |
| Toyota Land Cruiser Prado Jeep,
2779 cc |
100% ad val. | 30,000 |
| Toyota Land Cruiser Prado Jeep
3000 cc |
100% ad val. | 49,000 |
| Mitsubishi Pajero 2834 cc | 100% ad val. | 58,000 |
| Mitsubishi Pajero 3000 cc | 100% ad val. | 55,000 |
| Toyota Land Cruiser Jeep 4163 cc (Domestic) | 100% ad val. | 70,000 |
| Toyota Land Cruiser Jeep 4163 cc (Export) | 100% ad val. | 60,000 |
| Toyota Land Cruiser Jeep 4200 cc | 100% ad val. | 70,000 |
| BMW X5 Jeep | 100% ad val. | 74,000 |
| New Toyota Hillux Pickup 2982 cc | 60% ad val. | 22,000 |
| Diesel Bus 70 capacity without A/C Chinese origin | 20% ad val. | 16,000 |
| Mercedes Benz Coaches 15 seater | 20% ad val. | 8,000 |
| Mercedes Benz Coaches 12 Seater | 20% ad val. | 8,000 |
| Mercedes Benz Coaches 10 seater | 20% ad val. | 7,000 |
| Toyota Hiace Commufer 15 seater | 20% ad val. | 8,500 |
| Changen brand Mini Pickup 797 cc | 60% ad val. | 2,000 |
| Faw brand Chinese truck 3000cc | 60% ad val. | 10,000 |
(ii) The used/second hand cars shall be allowed depreciation in the form of reduction in the fixed amount of customs duty/taxes in US$ at the rate of 1 % for each complete month or 10% per annum calculated from the date of the first registration abroad upto the date of the entry into the Pakistan subject to the maximum of 50% depreciation on vehicles more than five years– old.
(iii) in case of import of re-conditions/refurbished vehicles, amount of taxes worked out after allowing depreciation may be inflated/loaded by ten.
2. The present provisions for assessment of imported vehicles as envisaged in para 6 of Chapter IV of CGO 12/2002 dated 15.6.2002 therefore treated to be deleted forthwith.
(FAIZ AHMAD)
Secretary (Customs Tariff)
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