NATIONAL ASSEMBLY SECRETARIAT

No.F.22 (21)/2023-Legis. Islamabad, the 26th June, 2023

OFFICE MEMORANDUM

Subject: THE FINANCE ACT, 2023.

The undersigned is directed to forward herewith a copy of the

Finance Act, 2023, which received the assent of the President on 26th June,
2023 and has been published in the Gazette of Pakistan, Extraordinary, Part-I,
dated the 26th June, 2023 as an Act No. )(XXIV of 2023.

2. Its receipt may kindly be acknowledged.

(MUHAMMAD MUSHTAQ)
Additional Secretary (Legis.)
Tel. No. 9208213

Copy forwarded to:-

D.S (Council), Ministry of Finance and Revenue, Government of

Pakistan, ISLAMABAD.

Section Officer (Council), Ministry of Law and Justice, Government of

Pakistan, ISLAMABAD.

Mr. Ashraf Ali Samo, Assistant Secretary [Council (N.A)], Ministry of

Parliamentary Affairs, Government of Pakistan, ISLAMABAD.

Secretary [Council), Federal Board of Revenue, Government of

Pakistan, ISLAMABAD.
 NATIONAL ASSEMBLY SECRETARIAT
Islamabad, the 26th June, 2023
No.F.22(21)/2023-Legis.- The following Act of Majlis-e-Shoora (Parliament) received the
assent of the President on the 26th June, 2023 is hereby published for general information:-
ACT NO. XXXIV OF 2023
An
Act
to give effect to the financial proposals of the Federal Government for the year beginning on
the first day of July, 2023, and to amend certain laws

WHEREAS, it is expedient to make provisions to give effect to the financial proposals of the
Federal Government for the year beginning on the first day of July, 2023, and to amend certain laws
for the purposes hereinafter appearing;

It is hereby enacted as follows: -

1. Short title and commencement. ─ (1) This Act shall be called the Finance Act, 2023.

(2) It shall, unless specified otherwise, come into force on the first day of July, 2023.

2. Amendment of the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961).–
In the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961), in the Fifth Schedule, in
column (1),-

(a) against Sr. No. 1, in column (4), for the figure “50”, the figure “60” shall be
substituted; and
(b) against Sr. No. 2, in column (4), for the figure “50”, the figure “60” shall be
substituted.”.

3. Amendments of the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVII of
1974). — In the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVII of 1974),
in section 13A, in sub-section (1), in paragraph (e), -

(i) for the expression “1300 CC”, the expression “1200CC to 1600CC”
shall be substituted;
(ii) sub-paragraphs (ii) and (iii) shall be omitted and the remaining sub-
paragraphs shall be re-numbered accordingly;
(iii) for the existing sub-paragraph (iv), the following shall be
substituted, namely: -
“(iv) official vehicle shall only be driven by the Staff Car Driver for
outstation duty and he shall be entitled to TA/DA;”.

4. Amendments of the Customs Act, 1969 (IV of 1969). - In the Customs Act, 1969 (IV of 1969),
the following further amendments shall be made, namely: -

(1) in section 2, in clause (s), after the word “goods”, occurring for the first time, the
expression “, anywhere within the territorial jurisdiction of Pakistan”, shall be
inserted;

1
(2) in section 3C, for the expression “ Pakistan Customs Academy (PCA)”,
occurring wherever, the expression “Customs Academy of Pakistan (CAP)” shall be
substituted;
(3) in section 7, after the expression “(BMP)”, the expression “, Provincial Levies,
Khasadar Force” shall be inserted;

(4) in section 19, -

(a) in sub-section (1), after the word “Pakistan,” occurring for the first time, the
expression “, or to implement an agreement of the Government of Pakistan
with any entity” shall be inserted; and
(b) in sub-section (5), in the second proviso, for the figure “2023”, the figure
"2024" shall be substituted;
(5) in section 25A, in sub-section (1), in the proviso, for the expression “incorporate
values from”, the expression “consult prices of goods available in” shall be
substituted;
(6) in section 79, in sub-section (1), after the second proviso, for the full stop at the end,
a colon shall be substituted and thereafter the following new proviso shall be added,
namely:-
“Provided further also that in case of land customs station at border,
the owner of any imported goods shall file Goods Declaration (GD) for home
consumption or warehousing or transshipment or any other approved
purpose, within three days of arrival of goods at the border Customs
station.”;
(7) in section 98, in sub-section (1), for the words “one month” occurring for the first
time, the words “three months” shall be substituted;
(8) in section 139, in sub-section (1), after the word “crew”, the expression “or a
representative on behalf of a group of passengers” shall be inserted;
(9) in section 156, in sub-section (1), in the Table, -
(a) against S.No.1, -
(i) sub-serial number (ii) shall be omitted; and
(ii) for sub-serial number (iii), the following shall be substituted,
namely: -
“(iii) If any person fails to attach Such person shall General”;
or electronically upload be liable to a
mandatory documents penalty not
required under section 79 or exceeding
131 of the Customs Act, Rs.50,000/-.
1969-,
(b) against S. No. 8, in sub-serial number (i), in clause (b), clause (c), clause (d)
and clause (e), in column (2) after the word “times”, the words “but not less
than” shall be inserted;
(c) against S.No. 9, in column (2), after the word “times”, the words “but not
less than” shall be inserted;
(d) against S.No. 89, in sub-serial number (i), in column (2), after the word
“times” occurring for second time, the words “but not less than” shall be
inserted;
(e) against S. No. 90, in column (2), after the word “times”, the words “but not
less than” shall be inserted;
(10) in section 179, in sub-section (2), for the full stop at the end, a colon shall be
substituted and thereafter the following proviso shall be added, namely:-

2
 “Provided that the respondent may opt for adjudication through the
customs computerized system for such goods or offences as notified by the
Board.”;
(11) in section 182, in the proviso, after the word, “that”, the expression “subject to
rules,” and after the word “vehicles” the expression “, conveyance and any other
equipment” shall be inserted;
(12) in section 185D, after sub-section (2), the following new sub-section shall be added,
namely: -
“(3) The Board may at any stage of investigation direct transfer of
investigation of criminal case from one field formation to other formation.”;
(13) in section 194A, in sub-section (1), in clause (f), for the full stop at the end, a semi-
colon and the word “and” shall be substituted and thereafter the following new
clause shall be added, namely: -
“(g) an appellate order or a quasi-judicial order passed by the Chief Collector of
Customs under provisions of this Act and the rules made thereunder
provided that such appeal shall be heard by a special bench consisting of
one technical member and one judicial member.”;
(13A) in section 195C, in sub-section (2), for clause (c), the following shall be substituted,
namely: -
“(c) a retired judge not below the rank of a judge of High Court, who shall also
be the Chairperson of the Committee, to be nominated by the Board from a
panel notified by the Law and Justice Division for such purpose.”;
(14) in section 208, in sub-section (2), in the proviso, for the full stop at the end, a colon
shall be substituted and thereafter the following new proviso shall be added,
namely: -
“Provided further that the Board may make rules regarding eligibility
of a person for self-filing of goods declaration as provided under sub-section
(2) read with section 155C of this Act.”;
(15) in section 212B, in sub-section (2), in clause (ii), after semi-colon, the word “or” shall
be added and thereafter clause (iii) shall be omitted;
(16) the amendments set out in the First Schedule to this Act shall be made in the First
Schedule to the Customs Act, 1969 (IV of 1969); and
(17) in the Fifth Schedule, -
(A) in Part-I, in column (1), -
(i) after S. No. 8, the following new S. No. 8(a) and the entries relating
thereto in column (2), (3) (4) and (5) shall be inserted namely: -
“8(a) 1. Imports or Respective 0% The concession
exports made by or Headings shall be available
for the qualified subject to
investment in conditions,
respect of the limitations and
project as specified restrictions as
at Serial No.1 of the prescribed in
First Schedule to the Serial 1 & 2 of
Foreign Investment Part-F of the
(Promotion and Second Schedule
Protection) Act, to the Foreign
2022. Investment
(Promotion and
Protection) Act,
2022.

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 2. Household goods Respective 0% Only such
of employees of Headings employees can
Reko Diq Mining claim the benefit
Company (Private) who are either
Limited. citizen of a
Explanation: - for country other
the purpose of this than Pakistan or
Serial, the who for the Tax
concession of Year immediately
Customs Duty prior to the
includes all duties import of goods
and levies leviable were non-
under the Customs resident in
Act, 1969. Pakistan for the
purpose of
Income Tax
Ordinance,
2001.”;
(ii) against S. No. 26, in column (2), for the figure “2023”, the figure
“2024”, shall be substituted;
(B) in Part-II, in Table A, in column (1), Sr. No. 312 and the entries relating
thereto in columns (2), (3) and (4), shall be omitted;
(C) in Part-III, in the Table, in column (1), -
(i) against Sr. No. 113, in column (5), for the word “hemodialyzers”,
the words “fluids and powders for use in hemodialyzers” shall be
substituted;
(ii) against Sr. No. 107, -
(a) in column (2), for the expression, “(i)Paper having
specification 60 gm/m2 in 23X36 inches or 20X30 inches
sheets (ii) Art paper having specification 20x30 inches, 23x30
inches, 23x33 inches, 23x36 inches and 700x1000 mm”, the
expression “(i) Paper having specification 60 to 90 gsm of
20x30, 23x30, 23x36, 23x33 and 30x40 inches in sheets; and
(ii) Art card or board (200 to 300 gsm) and art paper having
specification 60 to 130 gsm of 20x30 inches, 23x30 inches,
23x36, 30x40 inches and 700x1000 mm in sheets”, shall be
substituted”; and
(b) in column (3), for the PCT codes “4802.5510”, the PCT code
“4802.6990”, shall be substituted and the PCT code
“4810.1310”, shall be omitted;”
(D) Part-V and the Table relating thereto, shall be omitted;
(E) in Part-V(A), in Table-II, -
(i) against S.No.1, in column (3), in sub-serial (d), for the PCT code
“8501.3290”, the PCT code “8501.3200” shall be substituted;
(ii) against S.No.2, in column (3), in sub-serial (c), for the PCT code
“8501.3290”, the PCT code “8711.6050” shall be substituted;
(iii) against S.No.3, in column (3), in sub-serial (a), for the PCT code
“8501.3290”, the PCT code “8501.3200” shall be substituted; and
(F) For Part-V(B), the following shall be substituted, namely: -
“Part-V(B)
Import of Hybrid Electric Vehicles (CBUs)

4
 Under Auto Industry Development and Export Policy (AIDEP) 2021-26
TABLE-I
S. No Description PCT Code CD% Condition
(1) (2) (3) (4) (5)
1. Hybrid Electric Vehicles 8702.2090 1% The concession shall be
(HEV) (CBU) 8702.3090 admissible to
manufacturers on import of
same variant to be
assembled / manufactured
locally from the date of
issuance of manufacturing
certificate and quota
determination by
Engineering Development
Board (EDB).
2. Hybrid Electric Vehicles 8704.4100 1% The concession shall be
(HEV) (CBU) 8704.4200 admissible to
8704.5100 manufacturers on import of
8704.5200 same variant to be
assembled / manufactured
locally from the date of
issuance of manufacturing
certificate and quota
determination by
Engineering Development
Board (EDB).

TABLE-II
Import of Parts for Hybrid Vehicles
Under Auto Industry Development and
Export Policy (AIDEP) 2021-26
S. No. Description of Imported PCT Code CD % Condition
Good
(1) (2) (3) (4) (5)
1. Following parts for Respective 4% The concession
Hybrid Electric Vehicle: - headings shall be
1.Battery pack and its admissible to
parts: manufacturers
(i) thermistor of Hybrid electric
(ii) resistor vehicles subject
(iii) capacitor to certification
(iv) bus bar and quota
2.Cooling system for determination
battery packs including by the
blower, tubes, hoses, Engineering
pump Development
3.Sensor hybrid vehicle Board (EDB).
battery voltage
4.Inverter assembly with
converter (Power control
unit)

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 5.Electric motor and
generator for Transaxle
assembly
6.Battery charging
system / inlet connectors
7.Hybrid system control
unit / hybrid ECU
8.Junction box
2. Following parts for Plug- Respective 3% The concession
in-Hybrid Electric headings shall be
Vehicle: - admissible to
1.Battery pack and its manufacturers
parts: of Plug-in Hybrid
(i) thermistor electric vehicles
(ii) resistor subject to
(iii) capacitor certification and
(iv) bus bar quota
2.Cooling system for determination
battery packs including by the
blower, tubes, hoses, Engineering
pump Development
3.Sensor hybrid vehicle Board (EDB).
battery voltage
4.Inverter assembly with
converter (Power control
unit)
5.Electric motor and
generator for Transaxle
assembly
6.Battery charging
system / inlet connectors
7.Hybrid system control
unit / hybrid ECU
8.Junction box
9.Charger
10.Charging port”

Part V(C)
Import of Agricultural Tractors
TABLE

S. No. Description PCT Code Customs Duty%

(1) (2) (3) (4)

1. Agricultural Tractors, having an 8701.9220 15%
engine capacity exceeding 26 kW but 8701.9320
not exceeding 75kW

2. Agricultural Tractors (other than 8701.9100, 10%”;

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 mentioned at S. No. 1 above) 8701.9400
8701.9500

(18) In Notification No. S.R.O.966(I)/2022 dated the 30th day of June, 2022, the following
amendments shall be made which shall be deemed to have been so made by the Federal
Government in exercise of its powers conferred by sub-section (3) of section 18 of the
Customs Act, 1969 (IV of 1969), namely: -
in the Table, -
(i) after S. No.140, and the entries relating thereto in columns (2), (3)
and (4) the following new serial number and the entries relating
thereto in columns (2), (3) and (4) shall be inserted, namely: -
“140A 2849.1000 Calcium (Carbides) 5”;
(ii) after S. No.168, and the entries relating thereto in columns (2), (3)
and (4), the following new serial number and the entries relating
thereto in columns (2), (3) and (4) shall be inserted, namely: -
“168A 3824.9980 Chloroparaffins liquid 10% till 31st
Dec.,2023 and
5% from 1st
January 2024
to 30th
June,2024”;
(iii) after S. No.297, and the entries relating thereto in columns (2), (3)
and (4), the following new serial number and the entries relating
thereto in columns (2), (3) and (4) shall be inserted, namely: -
“297A 7002.3200 Tubes of other glass 10”;
having a linear
coefficient of
expansion not
exceeding 5 x 10-6 per
Kelvin within a
temperature of 00C to
3000C
(iv) for S.No.299, and the entries relating thereto in columns (2), (3) and
(4), the following shall be substituted, namely:-
“299 70.05 Float glass and surface 30”;and
ground or polished
glass, in sheets,
whether or not having
an absorbent,
reflecting or non-
reflecting layer, but

7
 not otherwise worked
(except PCT code
7005.3000)
(v) in paragraph 2, in clause (g), for the expression “exceeding diameter
75 mm”, the expression “of diameter 50 mm and exceeding 50 mm”
shall be substituted;
5. Amendments of the Sales Tax Act, 1990.– In the Sales Tax Act, 1990, the following further
amendments shall be made, namely:–
(1) in section 2,–
(a) in clause (12), after the word “include”, the expression “production,
transmission and distribution of electricity,” shall be omitted;
(b) in clause (33), the sub-clause (e) shall be omitted;
(c) in clause (43A), sub-clauses (e) and (ga) shall be omitted;
(2) in section 3, in sub-section (1A), for the word “three”, the word “four” shall be
substituted;
(3) for section 30CA, the following shall be substituted, namely:–
“30CA. Directorate General of Digital Initiatives.-- The Directorate General
of Digital Initiatives shall consist of a Director General and as many
Directors, Additional Directors, Deputy Directors and Assistant
Directors and such other officers as the Board may, by notification in
the official Gazette, appoint.”;
(4) in section 33, in clause (23), in column (1), for the words “cigarette packs”, the
expression “goods or class of goods as specified by the Board under sub-section (1)
of section 40C” shall be substituted;
(5) for section 47A, the following shall be substituted, namely:–
“47A. Alternative Dispute Resolution.-- (1) Notwithstanding any other provision of
this Act, or the rules made thereunder, an aggrieved person in connection with any dispute
pertaining to—
(a) the liability of tax of one hundred million rupees or above against the
aggrieved person or admissibility of refund, as the case may be;
(b) the extent of waiver of default surcharge and penalty; or
(c) any other specific relief required to resolve the dispute, may apply to the
Board for the appointment of a committee for the resolution of any
hardship or dispute mentioned in detail in the application, which is under
litigation in any court of law or an appellate authority, except where criminal
proceedings have been initiated.
(2) The application for dispute resolution shall be accompanied by an
initial proposition for resolution of the dispute, including an offer of tax payment.
(3) The Board may, after examination of the application of an aggrieved
person, appoint a committee, within fifteen days of receipt of such application in the
Board, comprising,—
(i) a retired judge not below the rank of a judge of a High
Court, who shall also be the Chairperson of the Committee,
to be nominated by the Board from a panel notified by the
Law and Justice Division for such purpose;
(ii) Chief Commissioner Inland Revenue having jurisdiction over
the case; and
(iii) person to be nominated by the registered person from a
panel notified by the Board comprising –

8
 (a) chartered accountants, cost and management
accountants and advocates having a minimum of
ten years’ experience in the field of taxation;
(b) officers of the Inland Revenue Service who stood
retired in BPS 21 or above; or
(c) reputable businessmen as nominated by Chambers
of Commerce and Industry:
Provided that the registered person
shall not nominate a chartered accountant
or an advocate if the said chartered
accountant or the advocate is or has been
an auditor.
(4) The Board shall communicate the order of appointment of
committee to the aggrieved person, court of law or the appellate authority where
the dispute is pending and the concerned Commissioner.
(5) The committee appointed under sub-section (3) shall examine the
issue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct
any officer of the Inland Revenue or any other person to conduct an audit and shall
decide the dispute by majority, within forty-five days of its appointment extendable
by another fifteen days for the reasons to be recorded in writing.
(6) The decision by the committee under sub-section (5) shall not be
cited or taken as a precedent in any other case or in the same case for a different tax
year.
(7) The recovery of tax payable by a registered person in connection
with any dispute for which a committee has been appointed under sub-section (3)
shall be deemed to have been stayed on the constitution of committee till the final
decision or dissolution of the committee, whichever is earlier.
(8) The decision of the committee under sub-section (5) shall be binding
on the Commissioner when the aggrieved person, being satisfied with the decision,
has withdrawn the appeal pending before the court of law or any appellate authority
in respect of dispute as mentioned in sub-section (1) and has communicated the
order of withdrawal to the Commissioner:
Provided that if the order of withdrawal is not communicated to the
Commissioner within sixty days of the service of decision of the committee upon the
aggrieved person, the decision of the committee shall not be binding on the
Commissioner.
(9) Subject to sub-section (10), the Commissioner shall also withdraw
the appeal, if any, pending before any court of law or an appellate authority in
respect of dispute as mentioned in sub-section (1) within thirty days of the
communication of the order of withdrawal by the aggrieved person to the
Commissioner.
(10) The aggrieved person shall make the payment of sales tax and other
duty or taxes and within such time as decided by the committee under sub section
(5) and all decisions and orders made or passed shall stand modified to that extent.
(11) If the committee fails to decide within the period of sixty days under
sub-section (5), the Board shall dissolve the committee by an order in writing and
the matter shall be decided by the court of law or the appellate authority where the
dispute is pending under litigation.
(12) The Board shall communicate the order of dissolution of the
committee to the aggrieved person, court of law or the appellate authority and the
Commissioner.

9
 (13) On receipt of the order of dissolution of the committee, the court of
law or the appellate authority shall decide the appeal within six months of the
communication of said order.
(14) The Board may prescribe the amount to be paid as remuneration for
the services of the members of the committee, other than the member appointed
under clause (ii) of sub-section (3).
(15) The Board may, by notification in the official Gazette, make rules for
carrying out the purposes of this section;
(6) in the Fifth Schedule, in column (1),–
(a) after serial number 8, the following new serial number and entries thereto
in column (2) shall be inserted, namely:–
“8A. Imports or supplies made by, for or to a qualified investment as
specified at Serial No.1 of the First Schedule to the Foreign
Investment (Promotion and Protection) Act, 2022 for the period
as specified in the Second Schedule to the said Act.”.
;
(b) against serial number 12, in column (2),–
(i) in clause (xvii), for the word “five”, the word “six” shall be
substituted;
(ii) for clause (xxv), the following shall be substituted, namely:–
“(xxv) other drawing, marking out or mathematical calculating
instruments (geometry box) (PCT heading 9017.2000).”; and
(c) against serial number 21, after the words “supplies of”, the expression
“commodities,” shall be inserted;
(7) in the Sixth Schedule, –
(I) in Table-1, in column (1),–
(a) against serial numbers 16, in column (2), for the words “in retail
packing bearing”, the word “under” shall be substituted;
(b) against serial numbers 17, in column (2), for the words “in retail
packing bearing”, the word “under” shall be substituted;
(c) against serial numbers 18, in column (2), for the words “in retail
packing bearing”, the word “under” shall be substituted;
(d) in serial number 121, in column (2), the following Explanation shall
be added, namely:–
“Explanation.– For removal of doubt, it is clarified that the blood
transfusion sets not packed in aluminum foil imported with blood
bags CPDA-1, in corresponding quantity in same consignment are
also exempt;”
(e) against serial number 151, in column (2), in clause (b), for the
expression “30th June, 2023” the expression “30th June, 2024” shall
be substituted;
(f) against serial number 152, in column (2), for the expression “30th
June, 2023” the expression “30th June, 2024” shall be substituted;
(g) serial numbers 159 and 160 and entries relating thereto in columns
(2) and (3) shall be omitted;
(h) against serial number 168, in column (2), after the word
“Fertilizers”, the words “excluding DAP” shall be added; and
(II) in Table-2, in column (1),–
(a) against serial number 27, in column (2), after the words “Wheat
Bran”, the expression “[This exemption shall apply from the 1st day
of July, 2018]” shall be added;

10
 (b) against serial number 32, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;
(c) against serial number 34, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;
(d) against serial number 35, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;
(e) against serial number 36, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;
(f) against serial number 37, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;
(g) against serial number 39, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;
(h) against serial number 41, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted; and
(i) against serial number 42, in column (2), after the word “sold”, the
words “in retail packing” shall be omitted;

(8) in the Eighth Schedule, in column (1),–

(a) against serial number 66, in column (4), for the expression “12%”, the
expression “15%” shall be substituted; and
(b) serial numbers 81 and 82 and entries relating thereto in columns (2), (3), (4)
and (5) shall be substituted, namely:–
“81. Substances registered as Respective 1% Subject to the
drugs under the Drugs Headings conditions that:
Act, 1976 (XXXI of 1976) (i) Tax
and medicaments as are charged and
classifiable under chapter deposited by the
30 of the First Schedule manufacturer or
to the Customs Act, 1969 importer, as the
(IV of 1969) except the case may be, shall
following, even if be final discharge
medicated or medicinal in of tax in the supply
nature, namely:- chain
(a) filled infusion (ii) No input
solution bags imported tax shall be
with or without infusion adjusted in the
given sets; supply chain.
(b) scrubs,
detergents and washing
preparations;
(c) soft soap or no
soap;
(d) adhesive plaster;
(e) surgical tapes;
(f) liquid paraffin;
(g) disinfectants, and
(h) cosmetics and
toilet preparations.
This substitution shall be
deemed to have been
made from the 1st day of

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 July, 2022.
82 Raw materials for the Respective 1% Subject to the
basic manufacture of headings conditions that:
pharmaceutical active (i) DRAP shall
ingredients and for certify item-wise
manufacture of requirement of
pharmaceutical products, manufacturers of
provided that in case of drugs and APIs and
import, only such raw in case of import
materials shall be entitled shall furnish all
to reduced rate as relevant
specified in column (4) information to
which are liable to Pakistan Customs
customs duty not Computerized
exceeding eleven per System; and
cent ad valorem, either (ii) No input
under the First Schedule tax shall be
or Fifth Schedule to the adjusted in the
Customs Act, 1969 (IV of supply chain”.
1969) or under a
notification issued under
section 19 thereof.

(c) after serial number 82, the following new serial number and entries relating
thereto in columns (2), (3), (4) and (5) shall be added, namely:–
“83. DAP Respective 5% Subject to the condition that
headings no refund of excessive input
tax, if any, shall be
admissible.”.

6. Amendments of the Islamabad Capital Territory (Tax on Services) Ordinance, 2001, – (XLII
of 2001). – In the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001),–
(1) In section 3, in clause (b), after the expression “serial number 2”, the expression
“and serial number 8A” shall be inserted;
(2) in Table 1, in column (1). –
(i) against serial S. No. 1 and entries relating thereto in columns (2), (3) and (4),
the following shall be substituted, namely:–
“1. (i) Services provided or 98.01 (i) Fifteen percent
rendered by hotels,
motels, guest
houses,
farmhouses,
marriage halls,
lawns, clubs and
caterers.
(ii) Services provided
by restaurants (ii) (a) Five percent
including cafes, where payment against
food (including ice- services is received
cream) parlors, through debit or credit
coffee houses, cards, mobile wallets or

12
 coffee shops, deras, QR scanning subject to
food huts, eateries, the condition that no
resorts and similar input tax adjustment or
cooked, prepared or refund shall be
ready-to-eat food admissible; and
service outlets etc.
(b) Fifteen percent where
payment received in
cash.”.
(ii) against S. No.11 and entries relating thereto in columns (2), (3) and (4), the
following shall be substituted; namely:–
“11. IT services and IT-enabled services. Respective Fifteen
Explanation:- For the purpose of this headings percent.”.
entry-
a. (a) “IT services” include but not
limited to software development,
software maintenance, system
integration, web design, web
development, web hosting and network
design; and
(b) “IT enabled services” include but
not limited to inbound or outbound call
centres, medical transcription, remote
monitoring, graphics design, accounting
services, human resources (HR) services,
telemedicine centres, data entry
operations, cloud computing services,
data storage services, locally television
programs and insurance claims
processing.
(iii) after S. No. 59, in columns (1), (2) and (3), the following new S. No. shall be
added, namely:–
“60. Electric Power Transmission Services -- 15%.”.

7. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001). — In the Income Tax
Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made, namely:-

(1) in section 2, –
(a) in clause (29), after the expression “section 234”, the expression “, section
236Z” shall be inserted;
(b) in clause (41), –
(i) the word “fixed”, wherever occurring, shall be omitted;
(ii) after sub-clause (ba), a new clause (bb) shall be inserted, namely: –
“(bb) virtual business presence in Pakistan including any business
where transactions are conducted through internet or any
other electronic medium, with or without having any
physical presence;” and
(iii) in sub-clause (d), after the word “personnel”, the words “or entity”
shall be inserted;
(2) in section 4C, –

13
 (a) in sub-section (2), in clause (iv), for the words “and Seventh”, the words “,
Seventh and Eighth” shall be substituted; and
(b) after sub-section (5), the following new sub-section shall be added, namely:
–
“(5A) The provisions of section 147 shall apply on tax payable under this
section.”;
(3) in section 7E, in sub-section (2), in clause (i), for the full stop at the end, a colon shall
be substituted and thereafter the following proviso shall be added, namely: –
“Provided that the exclusions mentioned at clauses (a), (e), (f) and (g) of this
sub-section shall not apply in case of a person not appearing in the active taxpayers’
list, other than persons covered in rule 2 of the Tenth Schedule.”;
(4) in section 21, in clause (m), for the expression, “twenty-five thousand rupees per
month”, the expression “thirty-two thousand rupees per month to an individual”,
shall be substituted;
(5) in section 37A, in sub-section (1), for the second proviso, the following shall be
substituted, namely: -
“Provided further that this section shall not apply to the disposal of shares -
(i) of a listed company made otherwise than through registered stock
exchange and which are not settled through NCCPL;
(ii) through initial public offer during listing process except where the
detail of such disposal is furnished to NCCPL for computation of
capital gains and tax thereon under this section,
and the provisions of section 37 shall apply on such disposal of shares of a listed
company or disposal of shares through initial public offer, accordingly.”;
(6) in section 39, in sub-section (1), –
(i) in clause (l), the word “and”, occurring at the end shall be omitted; and
(ii) in clause (la), for the full stop at the end, a semicolon and the word “and”
shall be added and thereafter the following new clause shall be added,
namely: –
“(lb) income arising to the shareholder of a company, from the issuance
of bonus shares;”;
(7) after section 44, the following new section shall be inserted, namely: –

“44A. Exemption under Foreign Investment (Promotion and Protection) Act, 2022
(XXXV of 2022). – (1) Taxes on income (including capital gains), advance tax,
withholding taxes, minimum and final taxes under this Ordinance shall, for the
period and to the extent provided in the Second and Third Schedules to the Foreign
Investment (Promotion and Protection) Act, 2022 (XXXV of 2022) in respect of
qualified investment as specified at Sr. No.1 of the First Schedule to the said Act or
investors, be exempt or subject to tax at the rate and in the manner specified under
the said Act.
(2) All investors and shareholders of the qualified investment, their associates
and companies specified in the Second and Third Schedules to the said Act including
third party lenders on account of any loan shall also be exempt from taxes and other
provisions of this Ordinance or subject to tax at the rate and in the manner specified
under the said Act for the period and to the extent provided in the Second and Third
Schedules to the said Act.
(3) Provisions of this Ordinance relating to Anti-Avoidance, for the period and to
the extent specified in the said Act including sections 106, 106A, 108, 109 and 109A,
shall not apply to the persons and amounts mentioned in sub-sections (1) and (2).
(4) Rates of depreciation, initial allowance and pre-commencement expenditure

14
 under sections 22, 23 and 25 as on the 20th day of March, 2022 shall continue to be
applicable for thirty years as provided in the Third Schedule to the said Act in respect
of persons mentioned in sub-sections (1) and (2).
(5) For the purpose of this section, the terms defined under the Second and
Third Schedules to the said Act shall apply mutatis mutandis to this Ordinance.”;
(8) in section 85, –
(a) for sub-section (1), the following shall be substituted, namely: –
“(1) Subject to sub-section (2), two persons shall be associates where –
(i) the relationship between the two is such that one may reasonably
be expected to act in accordance with the intentions of the other, or
both persons may reasonably be expected to act in accordance with
the intentions of a third person;
(ii) one person sufficiently influences, either alone or together with an
associate or associates, the other person;
Explanation. - For the purpose of this section, two persons shall be
treated as sufficiently influencing each other, where one or both
persons, directly or indirectly, are economically and financially
dependent on each other and, decisions are made in accordance
with the directions, instructions or wishes of each other for common
economic goal; or
(iii) one person enters into a transaction, directly or indirectly, with the
other who is a resident of jurisdiction with zero taxation regime.”;
and
(b) for sub-section (5), the following shall be substituted, namely: –
“(5) In this section, –
(i) “relative” in relation to an individual, means —
(a) an ancestor, a descendant of any of the
grandparents, or an adopted child, of the individual,
or of a spouse of the individual; or
(b) a spouse of the individual or of any person specified
in clause (a);
(ii) jurisdiction with zero taxation regime means jurisdiction as
may be prescribed.”;
(9) after section 99C, the following new section shall be inserted, namely: –
“99D. Additional tax on certain income, profits and gains. – (1) Notwithstanding
anything contained in this Ordinance or any other law for the time being in force, for
any of the last three tax years preceding the tax year 2023 and onwards, in addition
to any tax charged or chargeable, paid or payable under any of the provisions of this
Ordinance, an additional tax shall be imposed on every person being a company who
has any income, profit or gains that have arisen due to any economic factor or
factors that resulted in windfall income, profits or gains.
(2) The Federal Government may, by notification in the official Gazette,
–
(a) specify sector or sectors, for which this section applies;
(b) determine windfall income, profits or gains and economic factor or
factors including but not limited to international price fluctuation
having bearing on any commodity price in Pakistan or any sector of
the economy or difference in income, profit or gains on account of
foreign currency fluctuation;
(c) provide the rate not exceeding fifty percent of such income, profits
or gains;

15
 (d) provide for the scope, time and payment of tax payable under this
section in such manner and with such conditions as may be specified
in the notification; and
(e) exempt any person or classes of persons, any income or classes of
income from the application of this section, subject to any conditions
as may be specified in the notification.
(3) The Federal Government shall place before the National Assembly
the notification issued under this section within ninety days of the issuance of such
notification or by the 30th day of June of the financial year, whichever is earlier.”;
(10) in section 100B, in sub-section (1), after the word “thereon”, the words “including
super tax under section 4C” shall be inserted;
(11) in section 113, in sub-section (2), in clause (c), after the second proviso, the
following new Explanation shall be added, namely: –
“Explanation. – For the removal of doubt it is clarified that the aforesaid Part
referred to in this clause means clause (1) of Division I or Division II of Part I of the
First Schedule.”;
(12) for section 134A, the following shall be substituted, namely: –
“134A. Alternative Dispute Resolution. - (1) Notwithstanding any other
provision of this Ordinance, or the rules made thereunder, an aggrieved person in
connection with any dispute pertaining to –
(a) the liability of tax of one hundred million rupees or above against the
aggrieved person or admissibility of refund, as the case may be;
(b) the extent of waiver of default surcharge and penalty; or
(c) any other specific relief required to resolve the dispute, may apply to the
Board for the appointment of a committee for the resolution of any
hardship or dispute mentioned in detail in the application, which is under
litigation in any court of law or an appellate authority, except where criminal
proceedings have been initiated.
(2) The application for dispute resolution under sub-section (1) shall be
accompanied by an initial proposition for resolution of the dispute, including an
offer of tax payment.
(3) The Board may, after examination of the application of an aggrieved
person, appoint a committee, within fifteen days of receipt of such application in the
Board, comprising, –
(i) a retired judge not below the rank of a judge of a High
Court, who shall also be the Chairperson of the Committee,
to be nominated by the Board from a panel notified by the
Law and Justice Division for such purpose;
(ii) the Chief Commissioner Inland Revenue having jurisdiction
over the case; and
(iii) a person to be nominated by the taxpayer from a panel
notified by the Board comprising –
(a) chartered accountants, cost and management
accountants and advocates having a minimum of ten
years’ experience in the field of taxation;
(b) officers of the Inland Revenue Service who stood
retired in BS 21 or above; or
(c) reputable businessmen as nominated by the
Chambers of Commerce and Industry:
Provided that the taxpayer shall not nominate
a chartered accountant or an advocate if the said

16
 chartered accountant or the advocate is or has been
an auditor or an authorized representative of the
taxpayer.
(4) The Board shall communicate the order of appointment of
Committee to the aggrieved person, court of law or the appellate authority where
the dispute is pending and to the concerned Commissioner.
(5) The Committee appointed under sub-section (3) shall examine the
issue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct
any officer of the Inland Revenue or any other person to conduct an audit and shall
decide the dispute by majority, within forty-five days of its appointment extendable
by another fifteen days for the reasons to be recorded in writing.
(6) The decision by the Committee under sub-section (5) shall not be
cited or taken as a precedent in any other case or in the same case for a different tax
year.
(7) The recovery of tax payable by a taxpayer in connection with any
dispute for which a Committee has been appointed under sub-section (3) shall be
deemed to have been stayed on the constitution of Committee till the final decision
or dissolution of the Committee, whichever is earlier.
(8) The decision of the Committee under sub-section (5) shall be
binding on the Commissioner when the aggrieved person, being satisfied with the
decision, has withdrawn the appeal pending before the court of law or any appellate
authority in respect of dispute as mentioned in sub-section (1) and has
communicated the order of withdrawal to the Commissioner:
Provided that if the order of withdrawal is not communicated to the
Commissioner within sixty days of the service of decision of the Committee upon the
aggrieved person, the decision of the Committee shall not be binding on the
Commissioner.
(9) Subject to sub-section (10), the Commissioner shall also withdraw
the appeal, if any, pending before any court of law or an appellate authority in
respect of dispute as mentioned in sub-section (1) within thirty days of the
communication of the order of withdrawal by the aggrieved person to the
Commissioner.
(10) The aggrieved person shall make the payment of income tax and
other taxes and within such time as decided by the Committee under sub-section (5)
and all decisions and orders made or passed shall stand modified to that extent.
(11) If the Committee fails to decide within the period of sixty days under
sub-section (5), the Board shall dissolve the Committee by an order in writing and
the matter shall be decided by the court of law or the appellate authority where the
dispute is pending under litigation.
(12) The Board shall communicate the order of dissolution to the
aggrieved person, court of law or the appellate authority and to the Commissioner.
(13) On receipt of the order of dissolution, the court of law or the
appellate authority shall decide the appeal within six months of the communication
of the said order.
(14) The Board may prescribe the amount to be paid as remuneration for
the services of the members of the Committee, other than the member appointed
under clause (ii) of sub-section (3).
(15) The Board may, by notification in the official Gazette, make rules for
carrying out the purposes of this section.”;
(13) after section 146C, the following new section shall be inserted, namely:

17
 “146D. Recovery of liability outstanding under other laws. – (1) Where any
outstanding liability in or under any other statute or law for the time being in force
enacted through an Act of Parliament, in respect of any defaulter is –
(a) treated as Income Tax arrears in that law;
(b) required to be recovered or collected by Commissioner (Inland
Revenue); or
(c) is referred to Commissioner (Inland Revenue) for the recovery–
the Commissioner (Inland Revenue) shall recover the said liability and
deposit the receipts in the designated account specified in that law.”;
(14) in section 147, –
(i) in sub-section (4), in the explanation, after the word “sections”, the
expression “4C,” shall be inserted;
(ii) in sub-section (4AA), after the word “sections”, the expression “4C,” shall be
inserted;
(iii) in sub-section (4B), after the full stop occurring at the end, the following
new explanation shall be added, namely: –
“Explanation. – For removal of doubt, it is clarified that tax assessed includes
tax liability under section 4C.”;
(iv) after sub-section (5B), the following new sub-section shall be inserted,
namely: –
“(5C) Notwithstanding anything contained in this section, every person
deriving income from the business of –
(i) construction and disposal of residential, commercial or
other buildings; or
(ii) development and sale of residential, commercial or other
plots for itself or otherwise, shall be liable to pay adjustable
advance tax on Project-by-Project basis, as may be
prescribed, for the tax year as per the rates specified in Part
IIB of the First Schedule in four equal installments:
Provided that such advance tax shall be payable to the Commissioner
in accordance with sub-sections (5) and (5A):
Provided further that the provisions of sub-sections (7) to (10) shall
mutatis mutandis apply.”;
(15) in section 152, in sub-section (5A), for the full stop at the end, a colon shall be
substituted and thereafter the following provisos shall be added, namely: –
“Provided that the Commissioner shall be deemed to have issued the
exemption certificate upon the expiry of thirty days and the certificate shall be
automatically processed and issued by Iris subject to the condition that in computing
the said period of thirty days, there shall be excluded days taken for adjournment by
the applicant:
Provided further that the Commissioner may modify or cancel the
certificate issued automatically by Iris on the basis of reasons to be recorded in
writing after providing an opportunity of being heard.”;
(16) in section 154, in sub-section (3B), after the expression “Customs Rules, 2001”, the
expression “and Export Facilitation Scheme, 2021” shall be inserted;
(17) in section 154A, in sub-section (2), in clause (c), for the semicolon at the end, a colon
shall be substituted and thereafter the following proviso shall be added, namely: –
“Provided that this condition shall not apply in case of an exporter
mentioned in clause (a) of sub-section (1) of this section.”;

18
(18) in section 164A, in the marginal note, for the words “Payment of tax collected or
deducted by SWAPS agents”, the words “Settlement of transactions liable to Withholding
Tax by SWAPS agents” shall be substituted;
(19) in section 168, in sub-section (3), after omitted clause (j), the following new clause
shall be added, namely: -
“(k) sub-section (7) of section 236Z.”;
(20) in section 169, in sub-section (1), in clause (b), after the expression “156A or”, the
expression “sub-section (7) of section 236Z” shall be inserted;
(21) in section 218, in sub-section (2), in clause (b), the word “or” occurring at the end
shall be omitted;
(22) after section 230I, the following new section shall be inserted, namely: -

“230J. International Centre of Tax Excellence. - (1) There shall be established an

Institute to be known as International Centre of Tax Excellence.
(2) The functions of the Institute shall be to help contribute to the development
of tax policy, prepare model national tax policy, deliver interdisciplinary research in
tax administration and policy, international tax cooperation, revenue forecasting,
conduct international seminars, workshops and conferences on the current issues
faced by tax authorities in the field of international taxation, capacity building of
Inland Revenue Officers, tax analysis, improve the design and delivery of tax
administration for maximising revenue within existing provisions to close the tax gap
or any other function as directed by the Board or the Federal Government.
(3) There shall be a Nominating Committee comprising the Minister-in-Charge,
Secretary Revenue Division and Secretary Finance which shall be responsible for
recommending a panel to the Federal Government for the appointment of an
Executive Director and independent members of the Executive Committee.
(4) There shall an Executive Committee comprising Chairman, Federal Board of
Revenue, Member (IR-Policy), Member (IR-Operations) and two independent
members to be appointed by the Federal Government. Executive Director shall act
as Secretary of the Executive Committee.
(5) The Nominating Committee shall apply the prescribed criteria for making
recommendations of the panel for Executive Director and independent members of
the Executive Committee.
(6) Executive Director and independent members of the Executive Committee
shall be appointed by the Federal Government.
(7) Executive Director shall also be the Chief Executive of the Institute and shall
work to ensure efficient functioning and day to day administrative functions of the
Institute and shall be independent in the discharge of its functions specified under
sub-section (8).
(8) Executive Committee, for every fiscal year, shall assign the requirements of the
Board to be undertaken by the Institute, during the year.
(9) The Executive Committee shall prescribe rules for recruitment of
the employees of the Institute and Executive Director shall act in accordance with
the rules. At least fifty per cent of the employees shall be serving Inland Revenue
officers having at least 5 years of experience of tax policy or tax administration.
(10) The remuneration and term of employment of the employees of the
Institute shall be as prescribed by the Federal Government.
(11) The Board may establish a committee to monitor the establishment of the
Institute including appointment of the Project Director for the purpose.
(12) The Board may, provide such data to the Institute as is necessary for
processing and analysis and for discharging its obligations under sub-section (8):

19
 Provided that such data shall be anonymized before transmission to
the Institute and identifying particulars of the taxpayers shall be kept
confidential and provisions of sub-section (7) of section 216 shall apply
accordingly.
(13) The Executive Committee may by notification in the official gazette make
rules for carrying out the purposes of this section.”;
(23) after omitted section 231AA, the following new section shall be inserted, namely: –
“231AB. Advance tax on cash withdrawal. — (1) Every banking company
shall deduct advance adjustable tax at the rate of 0.6% of the
cash withdrawal from a person whose name is not appearing in the active taxpayers’
list on the sum total of the payments for cash withdrawal in a day, exceeding fifty
thousand rupees.
Explanation. – For removal of doubt, it is clarified that the said fifty
thousand rupees shall be aggregate cash withdrawals in a single day.”;
(24) after section 231B, the following new section shall be inserted, namely:
“231C. Advance tax on foreign domestic workers. – (1) Any authority
issuing or renewing domestic aide visa to any foreign national as a domestic worker
at the time of issuing or renewing such visa shall collect from the agency, sponsor or
the person as the case may be, employing the services of such foreign national a tax
of two hundred thousand rupees.
(2) The tax collected or collectible under this section shall be adjustable
advance tax for the tax year to which it relates on the income of such agency,
sponsor or a person, as the case may be, employing the services of such foreign
national.”;
(25) in section 236C, –
(a) in sub-section (1), for the words “Any person”, the expression "Subject to
sub-section (2A), any person” shall be substituted;
(b) after sub-section (2), the following new sub-section (2A) shall be inserted,
namely: –
“(2A) Notwithstanding anything contained in any other law, for the
time being in force, any person responsible for registering, recording or
attesting transfer of any immovable property shall not register, record or
attest transfer unless the seller or transferor has discharged its tax liability
under section 7E and evidence to this effect has been furnished to the said
person in the prescribed mode, form and manner.”;
(26) after section 236Y, the following new section shall be inserted, namely:
“236Z. Bonus shares issued by companies. – (1) Notwithstanding anything
contained in any law for the time being in force, every company, issuing bonus shares to the
shareholders of the company, shall withhold ten percent of the bonus shares to be issued.
(2) Bonus shares withheld under sub-section (1) shall only be issued to a
shareholder, if the company collects from the shareholder, tax equal to ten percent of the
value of the bonus shares issued to the shareholder including bonus share withheld,
determined on the basis of day-end price on the first day of closure of books in the case of
listed company and the value as prescribed in case of other companies.
(3) Tax under sub-section (2), shall be deposited by the company, within fifteen
days of closure of books, whether or not tax has been collected by the company under sub-
section (2).
(4) A company liable to deposit tax under this section shall be entitled to collect
and recover the tax deposited from the shareholder, on whose behalf the tax has been
deposited, before the issuance of bonus shares.

20
 (5) If a shareholder neither makes payment of tax to the company nor collects
its bonus shares, within fifteen days of the date of issuance of bonus shares, the company
may proceed to dispose of its bonus shares to the extent it has paid tax on its behalf under
this section.
(6) Issuance of bonus shares shall be deemed to be the income of the
shareholder and the tax collected by a company under this section or proceeds of the bonus
shares disposed of and paid under this section shall be treated to have been paid on behalf
of the shareholder.
(7) Tax paid under this section shall be final tax on the income of the
shareholder of the company arising from issuing of bonus shares.”;
(27) in the First Schedule, –
(A) in Part I, –
(1) in Division I, –
(a) in clause (1), for the Table, the following shall be substituted,
namely: -
“TABLE
S# Taxable Income Rate of Tax

(1) (2) (3)

1. Where taxable income does
0%
not exceed Rs. 600,000/-
2. Where taxable income exceeds 7.5% of the
Rs. 600,000 but does not amount exceeding
exceed Rs. 800,000 Rs. 600,000
3 Rs. 15,000 + 15%
Where taxable income exceeds
of the amount
Rs. 800,000 but does not
exceeding Rs.
exceed Rs. 1,200,000
800,000
4. Where taxable income exceeds Rs. 75,000 + 20%
Rs. 1,200,000 but does not of the amount
exceed Rs. 2,400,000 exceeding Rs.
1,200,000
5. Where taxable income exceeds Rs. 315,000 + 25%
Rs. 2,400,000 but does not of the amount
exceed Rs. 3,000,000 exceeding Rs.
2,400,000
6. Where taxable income exceeds Rs. 465,000 + 30%
Rs. 3,000,000 but does not of the amount
exceed Rs. 4,000,000 exceeding Rs.
3,000,000
7. Where taxable income exceeds Rs. 765,000 + 35%
Rs. 4,000,000 of the amount
exceeding Rs.
4,000,000.
”;

(b) in clause (2), for the Table, the following shall be substituted,
namely: -
“TABLE

21
 S# Taxable Income Rate of Tax

(1) (2) (3)

1. Where taxable income does not
0%
exceed Rs. 600,000/-
2. Where taxable income exceeds Rs. 2.5% of the
600,000 but does not exceed Rs. amount exceeding
1,200,000 Rs. 600,000
3 Rs. 15,000 +
Where taxable income exceeds Rs.
12.5% of the
1,200,000 but does not exceed Rs.
amount exceeding
2,400,000
Rs. 1,200,000
4. Where taxable income exceeds Rs. Rs. 165,000 +
2,400,000 but does not exceed Rs. 22.5% of the
3,600,000 amount exceeding
Rs. 2,400,000
5. Where taxable income exceeds Rs. Rs. 435,000 +
3,600,000 but does not exceed Rs. 27.5% of the
6,000,000 amount exceeding
Rs. 3,600,000
6. Where taxable income exceeds Rs. Rs. 1,095,000 +
6,000,000 35% of the
amount exceeding
Rs. 6,000,000.
”;

(1A) in Division IIB, for the Table, the following shall be substituted,
namely: –
“Table
S. No Income under section 4C Rate of tax
For tax year For tax year
2022 2023 and
onwards
(1) (2) (3) (4)
1. Where income does not exceed Rs. 0% of the 0% of the
150 million income income
2. Where income exceeds Rs. 150 1% of the 1% of the
million but does not exceed Rs. 200 income income
million
3. Where income exceeds Rs. 200 2% of the 2% of the
million but does not exceed Rs. 250 income income
million
4. Where income exceeds Rs. 250 3% of the 3% of the
million but does not exceed Rs. 300 income income
million
5. Where income exceeds 4% of the
Rs. 300 million but does not exceed income
Rs. 350 million
6. Where income exceeds 4% of the 6% of the
Rs. 350 million but does not exceed income income

22
 Rs. 400 million
7. Where income exceeds 8% of the
Rs. 400 million but does not exceed income
Rs. 500 million
8. Where income exceeds 10% of the
Rs. 500 million income:”;
(1B) in Division VII, in the first proviso, for paragraph (ii), the following
shall be substituted, namely: –
“(ii) the rate of 12.5% tax shall be charged on capital gain arising
on disposal where the securities are acquired on or after the
first day of July, 2013 but on or before the 30th day of June,
2022; and
(iii) the rate of 0% tax shall be charged on capital gain arising on
disposal where the securities are acquired before the first
day of July, 2013:”;
(B) in Part II, in the Table, in column (1), against S. No. 3, in column (3), after the
words “federal excise duty”, the expression “and 6% of the import value as
increased by customs duty, sales tax and federal excise duty in case of a
commercial importer:” shall be added;
(B1) after omitted Part IIA, the following new Part IIB shall be inserted, namely: –
“Part IIB
Rates of Advance Tax
[see sub-section (5C) of section 147]
TABLE
Rate in respect of
(1) (2) (3) (4)
Hyderabad, Sukkur,
Multan, Faisalabad,
Urban Areas
Karachi, Rawalpindi, Gujranwala,
not specified in
Area in Lahore and Sahiwal, Sialkot,
columns (2) and
Islamabad Bahawalpur, Peshawar,
(3)
Mardan, Abbottabad,
Quetta
TAX ON PERSONS FALLING UNDER SECTION 147(5C)(i) FOR COMMERCIAL
BUILDINGS
Sq. Ft. - - -
Rs.250 per Sq. Rs. 230 per Sq. ft.
Any size Rs. 210 per Sq. ft.
ft.
TAX ON PERSONS FALLING UNDER SECTION 147(5C)(i) FOR RESIDENTIAL
BUILDINGS
Sq. Ft. - - -
Rs.80 per Sq. Rs. 65 per Sq. ft.
upto 3000 Rs. 50 per Sq. ft.
ft.
3000 and Rs. 125 per Sq. Rs. 110 per Sq. ft. Rs. 100 per Sq.
above ft. ft.
TAX ON PERSONS FALLING UNDER SECTION 147(5C)(ii)
Sq. Yds. - - -
Rs. 150 per Sq. Rs. 130 per Sq. yd Rs. 100 per Sq.
Any size
yd yd
TAX ON PERSONS FALLING UNDER SECTION 147(5C)(ii) FOR DEVELOPMENT
OF INDUSTRIAL AREA

23
 Sq. Yds. - - -
Rs. 20 per Sq. Rs. 20 per Sq. yd Rs. 10 per Sq.
Any size
yd yd:
Provided that in case of mixed use buildings having both
commercial and residential areas, respective rates mentioned above shall
apply:
Provided further that in case of development of plots and
constructing buildings on the same plots as one project, both rates shall
apply.”;
(C) in Part III, –
(1) in Division II, –
(i) in paragraph (4), in sub-paragraphs (i) and (ii), for the
expressions “4%” and “4.5%”, the expressions “5%” and
“5.5%” shall be substituted respectively;
(ii) in paragraph (5), –
(a) in sub-paragraph (i), for the expression “3%”, the
expression “4%” shall be substituted; and
(b) in sub-paragraph (ii), in clauses (a) and (b), for the
expressions “8%” and “10%”, the expressions “9%”
and “11%” shall be substituted respectively;
(iii) in paragraph (6), in sub-paragraph (ii), for the expression
“7%”, the expression “8%” shall be substituted;
(2) in Division III, –
(i) in paragraph (1), in sub-paragraph (b), for the expressions
“4%” and “4.5%”, the expressions “5%” and “5.5%”
respectively shall be substituted;
(ii) in paragraph (2), –
(a) in sub-paragraph (i), for the expression “3%”, the
expression “4%” shall be substituted;
(b) in sub-paragraph (ii), in clauses (a) and (b), for the
expressions “8%” and “10%”, the expressions “9%”
and “11%” respectively shall be substituted;
(iii) in paragraph (3), in sub-paragraphs (ii) and (iii), for the
expressions “6.5%” and “7%”, the expressions “7.5%” and
“8%” respectively shall be substituted.”;
(3) in Division IVA, in the Table, in column (1), in S. No.1, in column (3),
after the word “proceeds”, the expression “for tax years 2024 up to
tax year 2026” shall be added; and
(D) in Part IV, –
(i) in Division VII, for clause (1), the following shall be substituted,
namely: –
“(1) The rate of tax under sub-sections (1) and (3) of section
231B shall be as set out in the following Table: – Table
S. No. Engine capacity Tax

(1) (2) (3)

1. Upto 850 cc Rs.10,000
2. 851cc to 1000cc Rs.20,000
3. 1001cc to 1300cc Rs.25,000
4. 1301cc to 1600cc Rs.50,000
5. 1601cc to 1800cc Rs.150,000

24
 6. 1801cc to 2000cc Rs.200,000
Rate of Tax
7. 2001cc to 2500cc 6% of the value
8. 2501cc to 3000cc 8% of the value
9. Above 3000cc 10% of the value:
Provided that the value for the purpose of S. Nos. 7
to 9 of the above Table shall be in case of motor vehicle –
(i) imported in Pakistan, the import value
assessed by the Customs authorities as
increased by customs duty, federal excise
duty and sales tax payable at import stage;
(ii) manufactured or assembled locally in
Pakistan, the invoice value inclusive of all
duties and taxes; or
(iii) auctioned, the auction value inclusive of all
duties and taxes:
Provided further that in cases where engine capacity
is not applicable and the value of vehicle is Rupees five
million or more, the rate of tax collectible shall be 3% of the
import value as increased by customs duty, sales tax and
federal excise duty in case of imported vehicles or invoice
value in case of locally manufactured or assembled
vehicles.”;
(ii) in Division VIII, in the proviso, after the word “auction”, the words
“and sale by auction of train management services by Pakistan
Railways” shall be inserted;
(iii) in Divisions X and XVIII, for the expression “2%”, the expression
“3%” shall be respectively substituted; and
(iv) in Division XXVII, for the expression “1%”, the expression “5%” shall
be substituted;
(28) in the Second Schedule, –
(A) in Part I, –
(i) in clause (66), in sub-clause (1), in Table 1, in column (1), after S. No
(lxii), the following new S. Nos. and entries relating thereto in
column (2) shall be added, namely: –
“(lxiii) The Prime Minister's Relief Fund for Flood,
Earthquake and Other Calamities with effect on and
from the 5th August, 2022.
(lxiv) Film and Drama Finance Fund
(lxv) Export-Import Bank of Pakistan
(lxvi) Shaheed Mohtarma Benazir Bhutto Institute of
Trauma, Karachi
(lxvii) Shaheed Zulfikar Ali Bhutto Institute of Science and
”;
Technology
(ii) in clause (66), in sub-clause (2), in Table 2, in column (1), after S. No
(xlv) and entry relating thereto in column (2), the following new S.
Nos. and entries relating thereto in column (2) shall be added,
namely: –
“(xlvi) Balochistan Bar Council
(xlvii) Islamabad Bar Council
(xlviii) Khyber Pakhtunkhwa Bar Council

25
 (xlix) Punjab Bar Council
(l) Sindh Bar Council
(li) Shaheed Zulfikar Ali Bhutto Foundation (SZABF)
”;
(iii) in clause (145A), for the figure, “2023”, the figure “2024” shall be
substituted;
(iv) in clause (150), after the word “Limited”, the words “and Alteraz
Engineering Consultant” shall be inserted; and
(C) in Part IV, –
(i) in clause (11A), after sub-clause (xlv), the following new sub-clause
shall be added, namely: –
“(xlvi) The Prime Minister's Relief Fund for Flood,
Earthquake and Other Calamities with effect on and
from the 5th August, 2022.”;
(ii) clause (100) shall be omitted;
(iii) in clauses (109A) and (110), for the figure “2023”, the figure “2024”
shall be respectively substituted;”; and
(iv) after clause (120), the following new clauses shall be added, namely:
-
"(121) The provisions of section 151 shall not apply to the Prime
Minister's Relief Fund for Flood, Earthquake and other
calamities with effect on and from the 5th August, 2022.
(122) The provisions of section 236 shall not apply on the amount
donated through SMS to the Prime Minister's Relief Fund for
Flood, Earthquake and other calamities with effect on and
from the 5th day of August, 2022.
(123) The provisions of section 148 shall for a period of three
months from the 1st day of December, 2022 not apply to
goods required and imported for relief operation for flood
affectees, duly certified by the National Disaster
Management Authority or the Provincial Disaster
Management Authority.
(124) The provisions of section 148 shall not apply to tomato (PCT
heading 0702.0000) and onion (PCT heading 0703.1000)
imported till the 31st day of December, 2022.”;
(29) in the Fourth Schedule, after rule 6DA, the following new rule shall be added,
namely: –
“(6DB) The provisions of section 99D shall apply to the taxpayers under this
Schedule.”;
(30) in the Fifth Schedule, in Part I, after rule 4AB, the following new rule shall be
inserted, namely: –
“(4AC) The provisions of section 99D shall apply to the taxpayers under this
Schedule.”;
(31) in the Seventh Schedule, –
(a) in rule 7CA, for the figure “2022”, the figure “2023” shall be substituted;
(b) after rule 7CA, amended as aforesaid, the following new rule shall be added,
namely: –
“(7CB) The provisions of section 99D shall apply to the taxpayers under this
Schedule.”
(c) in rule 8, after sub-rule (3), the following new sub-rules shall be added,
namely: –

26
 “(4) Profit on debt and capital gains from Federal Government’s
sovereign debt or a sovereign debt instrument shall be exempt from tax
chargeable under this Ordinance, derived by any non-resident banking
company approved by the Federal Government under a sovereign
agreement for the purpose of this sub-rule.
(5) The provisions of sub-rule (6A) of rule 6C shall not apply to a
banking company for tax year 2024.”;
(32) in the Eighth Schedule, after rule 4, the following new rule shall be inserted, namely:
–
“4A. Computation, collection and payment of tax under section 4C. – In
addition to capital gains tax, NCCPL shall also compute and collect tax under section
4C at the rates specified in Division IIB of Part I of the First Schedule on the amount
of capital gains computed under this Schedule in the manner specified in this
Schedule and rules made thereunder.”;
(33) in the Tenth Schedule, in rule 10, after omitted sub-rule (g), the following new sub-
rule shall be inserted, namely: –
“(ga) tax deducted under section 231AB;”.
(34) in the Thirteenth Schedule, in the Table, in column (1), after S. No 63 and entries
relating thereto in column (2), the following new S. Nos. and entries relating thereto
in column (2) shall be added, namely: –
“64. The Prime Minister's Relief Fund for Flood, Earthquake and Other
Calamities with effect on and from the 5th August, 2022.
65. Film and Drama Finance Fund.” ;

8. Amendments of the Federal Excise Act, 2005.– In the Federal Excise Act, 2005, the following
amendments shall be made, namely:–
(1) in section 3, in sub-section (1),–
(i) in clause (c), the word “and” occurring at the end, shall be omitted;
(ii) in clause (d), after the semi colon at the end, the word “and” shall be added;
and
(iii) after clause (d) as amended above, the following new clause (e) shall be
added, namely:–
“(e) any item not covered in clause (a) to (d) above and specified in the
First Schedule.”;
(2) in section 29, in sub-section (2),–
(i) in clause (b), the word “and” occurring at the end shall be omitted; and
(ii) in clause (c), for the full stop at the end, a semi colon and word “and” shall
be added and thereafter the following new clause shall be added, namely:–
“(d) the Directorate General of Digital Initiatives shall consist of a
Director General and as many Directors, Additional Directors,
Deputy Directors and Assistant Directors and such other officers as
the Board may, by notification in the official Gazette, appoint.”;
(3) for section 38, the following shall be substituted, namely:–
38. Alternative Dispute Resolution.-- (1) Notwithstanding any other
provision of this Act, or the rules made thereunder, an aggrieved person in
connection with any dispute pertaining to—
(a) the liability of duty of one hundred million rupees or above against
the aggrieved person or admissibility of refund, as the case may be;
(b) the extent of waiver of default surcharge and penalty; or
(c) any other specific relief required to resolve the dispute,

27
may apply to the Board for the appointment of a committee for the resolution of
any hardship or dispute mentioned in detail in the application, which is under
litigation in any court of law or an appellate authority, except where criminal
proceedings have been initiated.
(2) The application for dispute resolution shall be accompanied by an
initial proposition for resolution of the dispute, including an offer of payment of
duty.
(3) The Board may, after examination of the application of an aggrieved
person, appoint a committee, within fifteen days of receipt of such application in the
Board, comprising,—
(i) a retired judge not below the rank of a judge of a High
Court, who shall also be the Chairperson of the Committee,
to be nominated by the Board from a panel notified by the
Law and Justice Division for such purpose;
(ii) Chief Commissioner Inland Revenue having jurisdiction over
the case; and
(iii) person to be nominated by the registered person from a
panel notified by the Board comprising –
(a) chartered accountants, cost and management
accountants and advocates having a minimum of
ten years’ experience in the field of taxation;
(b) officers of the Inland Revenue Service who stood
retired in BPS 21 or above; or
(c) reputable businessmen as nominated by Chambers
of Commerce and Industry:
Provided that the registered person
shall not nominate a chartered accountant
or an advocate if the said chartered
accountant or the advocate is or has been
an auditor.
(4) The Board shall communicate the order of appointment of
committee to the aggrieved person, court of law or the appellate authority where
the dispute is pending and the concerned Commissioner.
(5) The committee appointed under sub-section (3) shall examine the
issue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct
any officer of the Inland Revenue or any other person to conduct an audit and shall
decide the dispute by majority, within forty-five days of its appointment extendable
by another fifteen days for the reasons to be recorded in writing.
(6) The decision by the committee under sub-section (5) shall not be
cited or taken as a precedent in any other case or in the same case for a different tax
year.
(7) The recovery of duty payable by a registered person in connection
with any dispute for which a committee has been appointed under sub-section (3)
shall be deemed to have been stayed on the constitution of committee till the final
decision or dissolution of the committee, whichever is earlier.
(8) The decision of the committee under sub-section (5) shall be binding
on the Commissioner when the aggrieved person, being satisfied with the decision,
has withdrawn the appeal pending before the court of law or any appellate authority
in respect of dispute as mentioned in sub-section (1) and has communicated the
order of withdrawal to the Commissioner:

28
 Provided that if the order of withdrawal is not communicated to the
Commissioner within sixty days of the service of decision of the committee upon the
aggrieved person, the decision of the committee shall not be binding on the
Commissioner.
(9) Subject to sub-section (10), the Commissioner shall also withdraw
the appeal, if any, pending before any court of law or an appellate authority in
respect of dispute as mentioned in sub-section (1) within thirty days of the
communication of the order of withdrawal by the aggrieved person to the
Commissioner.
(10) The aggrieved person shall make the payment of federal excise duty
and other taxes and within such time as decided by the committee under sub
section (5) and all decisions and orders made or passed shall stand modified to that
extent.
(11) If the committee fails to decide within the period of sixty days under
sub-section (5), the Board shall dissolve the committee by an order in writing and
the matter shall be decided by the court of law or the appellate authority where the
dispute is pending under litigation.
(12) The Board shall communicate the order of dissolution of the
committee to the aggrieved person, court of law or the appellate authority and the
Commissioner.
(13) On receipt of the order of dissolution of the committee, the court of
law or the appellate authority shall decide the appeal within six months of the
communication of said order.
(14) The Board may prescribe the amount to be paid as remuneration for
the services of the members of the committee, other than the member appointed
under clause (ii) of sub-section (3).
(15) The Board may, by notification in the official Gazette, make rules for
carrying out the purposes of this section.
(4) in section 40, after sub-section (3), the following new sub-section shall be added,
namely:–
“(4) All rules made under sub-section (1) or any other provisions of this Act, shall
be collected, arranged and published along with general orders and
departmental instructions and rulings, if any, at appropriate intervals and
sold to the public at reasonable price or may be placed regularly on the
official website maintained by the Board.”.;
(5) in the First Schedule, in column (1),–
(a) in Table-I,–
“(i) against serial number 8c, in column (4), for the expression “Rupees
five thousand two hundred per kg”, the expression “Rupees sixteen
thousand five hundred per kg” shall be substituted; and
(ii) against serial number 59, in column (4), for the word “Ten”, the
word “Twenty” shall be substituted; and
(iii) after S. No. 59 and entries relating thereto in columns (2), (3) and
(4), the following new S. Nos. and corresponding entries thereto
shall be added, namely:–
“60. Energy inefficient Respective Rupees two thousand
fans both locally heading per fan with effect
manufactured and from the 1st day of
imported which do January, 2024
not comply with the
MEPS, notified by

29
 PSQCA
61. Incandescent bulbs 8539.2200 Twenty percent ad
both locally and valorem with effect
manufactured and 8539.2990 from the 1st day of
imported January, 2024
62. Fertilizers Respective Five percent ad
heading valorem.”.
(b) in Table-II, in S. No. 11, in column (1) and entries relating thereto in columns
(2), (3) and (4), the following shall be substituted, namely:–
“Franchise services, royalty and fee Respective Ten percent of the
for technical services heading charges.”.
(6) in the Third Schedule, in column (1),–
(a) in Table-I, after S. No. 25 and entries relating thereto in columns (2) and (3),
the following S. No. shall be added, namely:–
“26. Imports or supplies made by, for or to a qualified Respective
investment as specified at Serial No.1 of the First heading.”.
Schedule to the Foreign Investment (Promotion and
Protection) Act, 2022 for the period as specified in
the Second Schedule to the said Act.”.
(b) in Table-II, after S. No. 14 and entries relating thereto in columns (2) and (3),
the following S. No. shall be added, namely:–
“15. Services provided or rendered by, for or to a Respective
qualified investment as specified at Serial No.1 of heading.”.
the First Schedule to the Foreign Investment
(Promotion and Protection) Act, 2022 for the period
as specified in the Second Schedule to the said
Act.”.

9. Amendment of Public Finance Management Act, 2019, – In the Public Finance Management
Act, 2019, the following further amendments shall be made, namely;–
(1) In Section 3, for the words, “fifteenth of April”, the words “tenth of May” shall be
substituted;
(2) for section 28, the following shall be substituted, namely;–
“28. Chief finance and accounts officer. – To assist principal accounting officers in
financial management, there shall be chief finance and accounts officer posted in
Ministries and Divisions as recommended by Finance Division to perform functions
as notified and financial advisers’ organization shall stand disbanded.”.
(3) in section 29, for sub-section (1), the following shall be substituted, namely;–
“29. Chief internal auditor. – (1) Within a period not exceeding eighteen months
from the date of commencement of this Act, the position of chief internal auditor
shall be created who shall work under the direct supervision of principal accounting
officer. The appointment and functions of chief internal auditor shall be as
determined by the Finance Division, from time to time.”.

(4) In Section 32, after sub-section (3), the following new sub-sections shall be added
namely;–
“(4) The legal framework of pay, allowances and retirement benefits may be
promulgated through an Act of Parliament within a period not exceeding twenty-
four months.

30
(5) The Finance Division, with the approval of the Government, shall establish pension
fund by the end of the financial year 2023-24 to help discharge liabilities of the
existing defined benefits pension scheme and new contributory pension scheme.
(6) The Finance Division, with the approval of the Government, may introduce a
contributory pension scheme for new employees entering the Government service
from a date approved by the Federal Government.”.

31
 THE FIRST SCHEDULE
[see section 4(16)]
In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding entries
against “PCT Code”, "Description" and "CD%" specified in columns (1), (2), (3) and (4) appearing in
chapter 1 to 99, the following corresponding entries relating to “PCT Code”, "Description" and
"CD%" shall be substituted, namely: -
“2501.0021 - - - - Pink rock salt 20
2815.1200 - - In aqueous solution (soda lye or liquid soda) 16
2849.1000 - Of calcium 11
2933.4950 - - - Moxifloxacin HCL 20
2933.5960 - - - Sitagliptin Phosphate Monohydrate 20
2933.5970 - - - Trimethoprim 20
4421.9950 - - - Wooden splints for matches 20
4008.1110 - - - Weather strips for doors, glass and luggage 35
compartments for Vehicles of heading 87.03 and vehicles
of sub - heading 8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer) for glass

4008.1910 - - - Weather strips for doors, glass and luggage 35

compartments for Vehicles of heading 87.03 and vehicles
of sub - heading 8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer) for glass

4008.2110 - - - Weather strips for doors, glass and luggage 35

compartments for Vehicles of heading 87.03 and vehicles
of sub - heading 8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer) for glass

4008.2910 - - - Weather strips for doors, glass and luggage 35

compartments for Vehicles of heading 87.03 and vehicles
of sub - heading 8704.3130, 8704.2190 and 8704.3190
except weather strip moulding (inner or outer) for glass

4009.1120 - - - Following components for vehicles of chapter 87:- 35

(1) Water hoses for engine cooling system and heater, air
cleaner hoses and Brake oil reservoir hose for vehicles of
heading 87.03 and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
(2) Hose side demister for vehicles of heading 87.03
4009.2120 - - - Following components for vehicles of chapter 87 35
(1) Water hoses for engine cooling system and heater, air
cleaner hoses and Brake oil reservoir hose for vehicles of
heading 87.03 and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
(2) Hose side demister for vehicles of heading 87.03

32
4009.3120 - - - Following components for vehicles of chapter 87 35
(1) Water hoses for engine cooling system and heater, air
cleaner hoses and Brake oil reservoir hose for vehicles of
heading 87.03 and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190

4009.4120 - - - Following components for vehicles of chapter 87 35

(1) Water hoses for engine cooling system and heater, air
cleaner hoses and Brake oil reservoir hose for vehicles of
heading 87.03 and vehicles of sub – heading 8704.2190,
8704.3130 and 8704.3190
(2) Hose side demister for vehicles of heading 87.03

4016.9930 - - - Following component for vehicles of chapter 87:- 35

(1) Articles for mounting silencers, exhaust pipes and
mufflers for vehicles of heading 87.03 and vehicles of
sub-headings 8704.2190, 8704.3130 and 8704.3190;

(2) Floor mats, grommets for transfer box lever, exhaust

pipe mountings, covers for pedals, bump stop and front
cover for center tunnel, meant for industrial assembly /
manufacture of vehicles of sub - heading 8703.3225

(3) Rubber cover for kick starter lever, foundation rubber

for engine mounting, rubber bushings, rubber plugs,
rubber insulators, packing rubber for wind screen, rubber
mountings for silencer pipes bushes, boots, and mud
flappers, meant for industrial assembly / manufacture of
vehicles of sub - headings 8703.2115, 8704.3150 and
8703.8030

(4) Rubber cushions for bonnet for vehicles of heading

8704.2190 and 8704.3190
(5) Rubber cushions for bonnet, rubber drain plug, hole
covers and pads / cushions for absorbing shock / noise in
struts / suspensions, for vehicles of heading 87.03

(6) Rubber for bottom channel for holding window glass

for motor cars of heading 87.03 and vehicles of sub -
headings 8703.2113, 8703.2193, 8703.2195, 8703.2240
and 8704.3130
(7) Runs for glasses for motor cars of heading 87.03 and
vehicles of sub - headings 8703.2193, 8704.2190 and
8704.3190

33
 (8) Trim door opening and door moulding for door
opening for motor cars of heading 87.03 and vehicles of
sub - heading 8703.2113, 8703.2193, 8703.2195,
8703.2240 and 8704.3130
5703.2910 - - - Of a kind used in vehicles of heading 87.03 and 16
vehicles of sub-headings 8704.2190, 8704.3130,
8704.3190 (cut to size and shaped)
5703.3910 - - - Of a kind used in vehicles of heading 87.03 and 16
vehicles of sub-headings 8704.2190, 8704.3130,
8704.3190 (cut to size and shaped)
7007.1111 - - - - (1) Wind Screen, Rear and window glasses for 35
vehicles of sub -heading 8704.2190 and 8704.3190.
(2) Glasses for doors, glass plain, glass window (sliding),
glass for rear door, glass for rear quarter window and
glass for wind screen for vehicles of heading 87.03

7007.2111 - - - - (1) Wind Screen, Rear and window glasses for 35

vehicles of sub -heading 8704.2190 and 8704.3190.
(2) Glasses for doors, glass plain, glass window (sliding),
glass for rear door, glass for rear quarter window and
glass for wind screen for vehicles of heading 87.03

7009.1010 - - - Rear view mirrors for vehicles of heading 87.03, and 35

vehicles of sub-headings 8704.3130, 8704.3150,
8704.2190, 8704.3190, and vehicles of heading 87.11

8206.0010 - - - For vehicles of heading 87.03 and vehicles of 35

subheadings 8704.2190, 8704.3130, 8704.3150 and
8704.3190
8302.1010 - - - (1) Of a kind used in vehicles for doors, luggage 35
compartment, luggage compartment lid, seats, bonnet,
rear deck for vehicles of 87.03 and vehicles of sub-
heading 8704.2190, 8704.3130 and 8704.3190 (except
sliding door hinges)
8302.3010 - - - (1) Latch assembly for hood/doors (manual type) of a 35
kind used in vehicles for doors, luggage compartment lid
and bonnet, for motor cars of heading 87.03 and
vehicles of sub-heading 8703.2113, 8703.2195,
8703.2240 ( except back door latches), 8704.2190,
8704.3130 and 8704.3190

(2) Grip bars/ assistants, grab rails and parts thereof for
vehicles of heading 87.03 and vehicles of sub-headings
8704.3130 (except foamed type) 8704.2190 and
8704.3190

34
 (3) Strikers for latches for vehicles of heading 87.03 and
vehicles of sub-heading 8704.2190 and 8704.3190

(4) Window opening mechanism, rack and pinion type

for vehicles of heading 87.03 and vehicles of sub-
headings 8704.2190, 8704.3130 and 8704.3190

(5) Tail board fittings for vehicles of heading 87.11

8421.3110 - - - For vehicles of heading 87.03 (excluding wet type), 35
vehicles of sub-headings 8704.2190, 8704.3130,
8704.3150, 8704.3190 and vehicles of heading 87.11
(other than foam type)
8544.6010 - - - For a voltage exceeding 1,000 V but not exceeding 20
72,000 V
8507.1010 - - - Meant for vehicles of heading 87.03, vehicles of 35
subheadings 8704.2190, 8704.3130, 8704.3150,
8704.3190 and vehicles of heading 87.11

8512.2010 - - - Following components of motor vehicles; (1) Head 35

light for vehicles of sub-headings 8703.2115, 8703.2260,
8703.2313, 8703.2323, 8703.3223, 8703.3225,
8704.3150 and vehicles of heading 87.11

(2) Lamp assembly, front turn signal for motor cars of

heading 87.03 (not exceeding 1200cc), vehicles of
subheadings 8703.2113, 8703.2115, 8703.2193,
8703.2195, 8703.2240, 8703.3225, 8703.8030,
8704.3130, 8704.3150, 8704.3190 and vehicles of
heading 87.11
(3) Lamp assembly for luggage compartment for vehicles
of heading 87.03
(4) Lamp assembly for illuminating license plate for
vehicles of heading 87.03 and vehicles of sub-headings
8704.2190, 8704.3130 and 8704.3190;
(5) Rear combination lamp / back up lamp / rear turning
indicator / plough lamps / reverse light / parking light for
motor cars of heading 87.03, vehicles of subheadings
8703.2113, 8703.2115, 8703.2195, 8703.2240,
8703.3225, 8703.8030, 8704.3130, 8704.3150,
8704.3190 and 87.11;
(6) Lamp assembly, side body turning indicator for
vehicles of heading 87.03 and vehicles of sub-headings
8704.3130, 8704.3150 and 8704.3190;
(7) Turn flasher assembly for motor cars of heading 87.03
and vehicles of sub-heading 8703.2115, 8703.8030 and
8704.3150 winking devices for vehicles of heading 87.11

35
 (8) Car ceiling lamp/room lamp for vehicles of heading
87.03 and vehicles of sub-heading 8704.2190, 8704.3130
and 8704.3190
8512.4010 - - - (1) Wiper arm and blade assembly for vehicles of 35
heading 87.03 and vehicles of sub-heading 8704.2190
and 8704.3190;
(2) Link assembly for wiper arm and blade for vehicles of
heading 87.03 and vehicles of subheadings 8704.2190,
8704.3130 and 8704.3190
8517.6280 - - - Smart Watches 16

8536.5021 - - - - (1) Ignition switches without combination steering 35

lock for motor cars of heading 87.03 (not exceeding 800
cc)
(2) Ignition switches (with or without combination lock)
and handle switch assembly for vehicles of heading 87.11
(3) Switch assembly combination and ignition switch
assembly for vehicles of heading 8703.2113, 8703.2195,
8703.2240, 8704.3130 and 8704.3190;
(4) Door switches for interior lamp for motor cars of
heading 87.03 and vehicles of sub -heading 8704.2190
and 8704.3190
8544.3011 - - - - Wiring sets and cable sets for vehicles of heading 35
87.03 and vehicles of sub-headings 8704.2190,
8704.3130, 8704.3150, 8704.3190 and vehicles of
heading 87.11
8544.4221 - - - - Wiring sets and cable sets for vehicles of heading 35
87.03 and vehicles of sub-headings 8704.2190,
8704.3130, 8704.3150, 8704.3190 and vehicles of
heading 87.11
8708.1020 - - - (1) Following components for vehicles of heading 35
87.03
(i) Front and Rear Bumper and parts thereof
(ii) Member/reinforcement for bumpers
(iii) Side supports / stay/ bracket for bumpers
(2) Front bumper and parts thereof for vehicles of sub –
headings 8704.2190, 8704.3130, 8704.3150 and
8704.3190

8708.2110 - - - For vehicles of heading 87.03 and vehicles of 35

subheadings 8704.2190, 8704.3130 and 8704.3190

8708.2931 - - - - (A) Following components for motor cars of heading 35

87.03
(1) Air outlet assembly
(2) Anchor for spare tyre and parts thereof

36
(3) Apron assembly for front fender and parts thereof

(4) Arm rest for door trims

(5) Ash trays and parts thereof
(6) Battery trays, clamps, bands and parts thereof
(7) Bezels for inside door handles
(8) Bottom channel for holding window glass
(9) Bracket rear suspension
(10) Compartments for floor, rear floor sides, plates side
sills for floor, side lockers for floor
(11) Console box assembly and parts thereof
(12) Cover assembly for spare wheel and parts thereof
(hard board type)
(13) Cover Fuel pipe
(14) Cross member assemblies for floors and parts
thereof
(15) Cross member for roof
(16) Cross member/ member front lower, front hood (for
vehicles up to 1200cc)
(17) Door assemblies complete (for vehicles not
exceeding 800cc)
(18) Door checker/ stopper assemblies and parts thereof

(19) Door gussets

(20) Door handles inside and parts thereof
(21) Door handles outside and parts thereof
(22) Door seals for service holes (PE Sheet type)
(23) Engine compartment assembly (complete)
(24) Engine under covers (dust/ mud/ splash protectors)

(25) Extensions for rear floor cross members

(26) Floor assemblies ( complete)
(27) Fresh air control assembly (for vehicles not
exceeding 800cc)
(28) Front floor panels (for vehicles not exceeding1200cc)

(29) Front hood assembly (complete)

(30) Front radiator grill (non plated) and parts thereof

(31) Garnishes and trims (inner/ outer) other than

chrome plated
(32) Handles window regulator and parts thereof
(33) Heat insulators/ baffles for floor insulation from
exhaust pipe
(34) Heating/demisting/ventilation/ defrosting air ducts
and nozzles
(35) Housing/ box fuel Inlet

37
(36) Inner panel for windshield header/ rail roof / frame
roof assembly (front/ rear) and parts thereof
(37) Inner Panels for quarter window
(38) Inner pillars/ reinforcements for side body
(39) Instrument panel complete excluding foamed
(40) Linings/ guards for fender and wheel housing
(41) Link rods for activating door latches
(42) Lower cross member for dash panel and parts
thereof (for vehicles not exceeding 1200cc)
(43) Luggage door and parts thereof (hatch back type)
(for vehicles not exceeding 800cc)
(44) Member assembly front side with or without apron
and parts thereof (for vehicles not exceeding 800cc)

(45) Member cowl and parts thereof

(46) Member for engine mounting (for vehicles not
exceeding 800cc)
(47) Member steering support and parts thereof
(48) Member tail end (for vehicles not exceeding 800cc)

(49) Package tray trim/ trim partition

(50) Pan rear floor and parts thereof (for vehicles not
exceeding 1200cc)
(51) Panel assembly for head lamp support/ mounting
and parts thereof
(52) Panel assembly for rear combination lamp mounting
and parts thereof
(53) Panel complete rear skirt and parts thereof
(54) Panel dash ( sheet metal) (for vehicles not exceeding
1200cc)
(55) Panel dash side (for vehicles not exceeding 1200cc)

(56) Panel front fenders (for vehicles not exceeding

1200cc)
(57) Panel grill lower (for vehicles not exceeding 800cc)

(58) Panel hood assembly and parts thereof (for vehicles

not exceeding 1200cc)
(59) Panel/ Trim assembly for doors and parts thereof
except retainers/ clips
(60) Panels rear wheel housing inner) and parts thereof
(for vehicles not exceeding 1200cc)
(61) Panels door Inner and outer (sheet Metal) front,
rear and back (for vehicles not exceeding 800cc)

(62) Panels for cowl and parts thereof, (for vehicles not
exceeding 1200cc)

38
(63) Panels for partition and support to package tray trim
/ and parts thereof
(64) Panels rear wheel housing inner and outer) and parts
thereof (for vehicles not exceeding 800cc)

(65) Panels side body (for vehicles not exceeding 800cc)

(66) Parts of instrument panel other than those

classifiable under chapter 90 (excluding foamed parts
and registers/ louvers)
(67) Protective moldings for doors
(68) Rails for center roof and reinforcements, assemblies
and parts thereof
(69) Rails for roof side and reinforcements, assemblies
and parts thereof (for vehicles upto 1200cc)

(70) Reinforcement radiator grill

(71) Reinforcements for center floor cross members

(72) Reinforcements for strikers and hinges

(73) Rod/stay/prop for hood support assembly and parts
thereof
(74) Roof head lining (except those meant for sunroof)

(75) Roof panel complete (for vehicles not exceeding

800cc)
(76) Shroud for fan
(77) Side body assembly ( complete)
(78) Side member assemblies for rear floors and parts
thereof
(79) Side members/ reinforcement for main floor and
parts thereof
(80) Side sill panel assemblies for main floor, and parts
thereof
(81) Silencer/ insulation sheets inner) for dash panel

(82) Sound deadening/ insulation/ silencer sheets for

floor
(83) Strikers for rear seat holding
(84) Sun Visor
(85) Torsion bars for hinges of luggage compartment

(86) Trim door opening

(87) Upper front member for hood latch (for vehicles not
exceeding 1200cc)
(88) Upper rail/member/frame for back window
assembly and parts thereof

39
(89) Wheel housing mudguards/ mud flaps
(B)Following components for vehicles of sub-heading
8703.2113, 8703.2195, 8703.2240
(1) Anchor for spare tyre and parts thereof
(2) Ash trays and parts thereof
(3) Battery trays, clamps, bands, box and parts thereof

(4) Bottom channel for holding window glass

(5) Bracket/ reinforcement/ hangers for suspension
(6) Brackets for seat belts
(7) Case/ bazel for inside door handles
(8) Chassis and parts thereof
(9) Cross member assemblies for floor and parts thereof

(10) Door assemblies (except front door)

(11) Door seals for service holes(PE sheet type)
(12) Emblems
(13) Engine under cover(dust, mud, splash protectors)

(14) Floor assemblies

(15) Floor mats
(16) Frame floor side
(17) Frame for front suspension
(18) Frame roof front/ plate side and parts thereof
(19) Front body
(20) Front floor panels and parts thereof
(21) Garnish head lamp and centre
(22) Garnish, side defroster cover, Control lever
(23) Handles, inside pull and parts thereof, except sliding
door handles
(24) Handles, outside and parts thereof, except sliding
door handles
(25) Handles, window regulator and parts thereof
(26) Inner pillars/ reinforcements for side body
(27) Inner/ outer panel for rear quarter
(28) Instrument panel complete, excluding foamed
(29) Knob door inside lock
(30) Link rods for activating door latches
(31) Member floor side
(32) Member for engine room
(33) Pan rear floor and parts thereof
(34) Panel engine room
(35) Panel/ trim assembly for doors and parts thereof
except retainers/ clips
(36) Panels for rear wheel housing (inner) and parts
thereof

40
(37) Parts of instrument panel other than those
classifiable under Chapter 90( excluding foamed parts
and lid glove box)
(38) Pillar front outer
(39) Reinforcements floor side
(40) Retainer licence plate
(41) Service lid, rear floor
(42) Shroud for fan
(43) Shut stop for center door
(44) Side body assembly
(45) Side member assemblies for floor and parts thereof

(46) Side sills, front and centre (inner)

(47) Sill rear side inner
(48) Splash plate for radiator
(49) Sun visor
(50) Trim rail roof
(51) Wheel housing mud guards/ mud flaps
(C) Following components for vehicles of sub- heading
8703.2193
(1) Bar for side window
(2) Battery trays, clamps, bands and parts thereof
(3) Bezels for inside door handles
(4) Bracket rear licence plate
(5) Carrier for spare tyre and parts thereof
(6) Cover assembly for spare wheel
(7) Door handles inside/pull and parts thereof
(8) Door handles outside and parts thereof
(9) Door seals for service holes (PE Sheet type)
(10) Duct ventilator/hose defroster
(11) Emblems/Stickers
(12) Floor mat (plastic)
(13) Garnish head lamp
(14) Handles window regulator and parts thereof
(15) Head lamp support
(16) Knob for door lock
(17) Mud flaps
(18) Panel/ Trim assembly for doors and parts thereof
except retainers/ clips
(19) Rod/stay/prop hood support assembly and parts
thereof
(20) Service lid rear floor
(21) Sound deadning/ insulation/ silencer sheets for floor

(22) Stay for radiator support

(23) Stay hood lock opener
(24) Sun Visor

41
(D) Following components for SUV vehicles of heading
87.03:
(1) Battery tray assembly and parts thereof
(2) Cross member (rear)
(3) Door checkers
(4) Door handle outside
(5) Door handles (inner / outer)
(6) Door seals (PE sheet type)
(7) Dust cover assembly and parts thereof, for gear
change / control lever
(8) End plate
(9) Filler neck assembly
(10) Floor mat assemblies
(11) Front grill / radiator grill
(12) Gear box cover assembly for dust / mud protection

(13) Gusset plates for engine compartment

(14) Heat insulators
(15) Heat protector for exhaust manifold
(16) Hood cover / soft top
(17) Hood sticks
(18) Lining for roof
(19) Mud covers for engine
(20) Mudguard / mud flaps
(21) Opener filler lid
(22) Pad for Roof Headlining
(23) Plastic linings for wheel housing / fender
(24) Plate assembly for hand brake mounting
(25) Plate holder set for mounting cable for hood
opening
(26) Reinforcement for bumpers
(27) Reinforcements for front floor
(28) Reinforcements for roof (sheet metal)
(29) Reinforcements for seat belts
(30) Reinforcements for storage box / jack box
(31) Rod/prop for hood support and parts thereof
(32) Side body gussets
(33) Side plates for floor
(34) Side sills for floor
(35) Sound deadening / silencer sheet
(36) Stay for fan shroud
(37) Stay for radiator
(38) Step assembly rear and mounting brackets
(39) Sun visor
(40) Windshield header panel / Rail

42
 (E) Parts and accessories of bodies (including cabs) for
vehicles of sub - heading 8703.2115 and 8703.8030

(F) Following components for vehicles of sub - heading

8703.3225
(1) Air intake grills for fenders / side grill
(2) Bonnet buffer and wind screen staples
(3) Centre facia consol assembly (central part of
instrument panel) and parts thereof
(4) Channels for body drain
(5) Check link cover (strap) for internal door hinge
(6) Cubby box (Console Tunnel base)
(7) Door glass holding channel
(8) Door Trim (Casing)
(9) Emblems
(10) Escutcheon (Bazel) for window regulator
(11) Escutcheon for sill for lock control
(12) Floor mats
(13) Gear box tunnel pad (insulation)
(14) Handles for tail doors
(15) Handles for window regulators
(16) Header rails and parts thereof
(17) Hood cover (soft top tarpauline)
(18) Hood sticks and parts thereof for soft top mounting

(19) Inside handles for doors

(20) Lamp guards
(21) Lid assembly for locker / storage and parts thereof

(22) Locking angle for locker / storage lids

(23) Plate assembly for hand brake mounting
(24) Radiator grill assembly and parts thereof
(25) Rear curtain rod and clamp
(26) Rear mud flaps
(27) Roll over bar assembly and parts thereof
(28) Shedder assembly (PE plastic sheet type) for door
insulation
(29) Side running board
(30) Step assemblies and parts thereof
(31) Sunvisors
8708.3020 - - Following components for vehicles of heading 87.03 35

(1) Brake pedal box assembly and parts, top cover for
brake pedal (sheet metal), hand brake lever assembly
and parts and brake pipes of vehicles of sub – heading
8703.3225

43
 (2) Brake tubes, pipes and their covers of vehicles of
heading 87.03
(3) Brakes and parts thereof (excluding brake master
cylinder / pump, actuator and strut) and Mounted brake
linings for vehicles of sub heading 8703.2115 and
8703.8030.
(4) Cable parking brake and parts thereof, of motor cars
of heading 87.03 and vehicles of sub-heading 8703.2113,
8703.2195 and 8703.2240;
(5) Disc/ drum brake of motor cars of heading 87.03 and
vehicles of sub-headings 8703.2113, 8703.2193,
8703.2195 and 8703.2240
(6) Dust Cover for brake disc of motor cars of heading
87.03 and vehicles of sub-heading 8703.2193

(7) Lever parking brake assembly and parts thereof, of

vehicles of heading 87.03 and vehicles of sub-headings
8703.2113, 8703.2193, 8703.2195, 8703.2240,
8703.2260, 8703.2313, 8703.2323 and 8703.3223
(8) Brake Pedal and housing assembly and parts thereof
for motorcars of sub-headings 87.03 and 8703.2193

(9) Brake Pedal assembly and parts thereof; Parking

brake cable and parts thereof for SUVs vehicles of 87.03

8708.7010 - - - Road wheels (excluding casted), rims discs, caps, 35

ornaments and weights for vehicles of heading 87.03 and
vehicles of sub-headings 8704.2190, 8704.3130,
8704.3150 and 8704.3190
8708.9120 - - - Radiator other than aluminum core for vehicles of 35
heading 87.03 and vehicles of sub-headings 8704.2190,
8704.3130, 8704.3150, 8704.3190 and 8703.3225

8708.9210 - - - Silencers, mufflers and exhaust pipes for vehicles of 35

heading 87.03 and vehicles of sub-headings 8704.2190,
8704.3130, 8704.3150, and 8704.3190

8708.9930 - - - For the vehicles of heading 87.03: 35

(A) Following components for motor cars of heading
87.03
(1) Air cleaner housing assembly and parts thereof
(2) Arms for fan belt adjusting
(3) Bracket for generator
(4) Bracket for holding jack
(5)Bracket for jacking

44
(6) Bracket for stabilizing bar (for vehicles upto 1200cc)

(7) Bracket front seat inside

(8) Bracket parking lever
(9) Cable assembly for choke and parts thereof
(10) Cable for heater / air vent control and parts thereof
(for vehicles upto 800cc)
(11) Cable for hood latch release and parts thereof
(12) Cables for opening fuel lid and parts thereof
(13) Cables for opening trunk latch and parts thereof

(14) Cap assembly fuel filler maintenance hole

(15) Cap assembly fuel filler
(16) Engine mounting brackets (sheet metal and cast
iron, non rubberised)
(17)Fuel filler neck and pipe (other than plastic)
(18) Fuel pipe (main)
(19)Fuel pipe (return)
(20) Fuel tank (other than plastic)
(21) Fuel tank bands / brackets for mounting
(22) Fuel tube protectors
(23) Gear shift control rods/ transmission cables (manual
type)
(24) Heater unit (using engine heat) and parts thereof

(25) Lever fuel lid latch release

(26) Lever gear shift control and parts thereof (manual)

(27) Lever hood latch release

(28) Lever luggage door latch release
(29) Lid assembly fuel filler
(30) Nozzel and hose for wind shield washer
(31) Pedal and housing assembly (brake, clutch,
accelerator and parts thereof)
(32) Protectors for fuel filler pipes
(33) Protectors fuel tank
(34) Reserve tank and hose assembly for radiator tank
and parts threreof
(35) Seat track adjuster without reclining mechanism

(36) Shield fuel tank filler pipe

(37) Towing hooks
(38) Washer jar
(B) Following components for vehicles of heading
8703.2113, 8703.2195 and 8703.2240
(1) Air suction assembly for air cleaner
(2) Arm for gear select assembly and parts thereof

45
(3) Arms for fan belt adjusting
(4) Bracket for brake fluid reservoir
(5) Bracket for fuse box
(6) Bracket for generator
(7) Bracket for holding jack
(8) Bracket for mounting radiator
(9) Bracket for suspension
(10) Brake fluid reservoir assembly and parts thereof

(11) Cable assembly for accelerator and parts thereof

(12) Cable assembly for choke and parts thereof

(13) Engine mounting brackets (sheet metal and cast
iron, non rubberised), excluding front mount bracket.

(14) Fuel filler neck and pipe

(15) Fuel tank (other than plastic)
(16) Gear shift control rods/ transmission cables
(17) Hanger for muffler
(18) Hooks for engine lifting
(19) Lever gear shift control and parts thereof
(20) Nozzle and hose for wind shield washer
(21) Plates, seats, hangers, spring shackle(inner/ outer)
bump stoppers, for use with leaf springs
(22) Reserve tank and hose assembly for radiator water
and parts thereof
(23) Spare wheel carrier and bolt assembly
(24) Support set for gear shift arm
(25) Towing hooks
(26) Washer jar
(C) Following components for vehicles of sub- heading
8703.2193
(1) Arms for fan belt adjusting
(2) Engine mounting brackets (sheet metal and cast iron,
non rubberised)
(3) Fuel tank
(4) Lifting hooks for engine
(5) Link rods for activating door latches
(6) Nozzle wind shield washer
(7) Pedal and housing assembly for brake, clutch,
accelerator and parts thereof
(8) Plate cylinder block
(9) Plates, seats, hangers, shackles (inner/ outer), stop
rear bump, bumper rear spring and pad for leaves for
use with leaf spring assemblies
(10) Reserve tank and hose assembly for radiator water
and parts thereof

46
(11) Washer jar
“(D) Following components for SUV vehicles of heading
87.03
(1) Bands / protective blankets / brackets for fuel tank.

(2) Brackets for accelerator cable.

(3) Brackets for mounting air cleaner assembly
(4) Brackets for mounting bumper
(5) Brackets for mounting engine (sheet metal)
(6) Brackets for mounting fuse box / relay box
(7) Brackets for mounting power steering tank, power
steering pump and power steering oil reservoir

(8) Brackets for mounting radiator

(9) Brackets for mounting silencers / mufflers / exhaust
pipes
(10) Brackets for mounting suspension (sheet metal)

(11) Brackets for mounting vacuum tank

(12) Brackets for mudguards
(13) Brackets for release mechanism for hood opening

(14) Brackets for seats

(15) Cable for hood latch release
(16) Cable for hood lock control
(17) Engine cooling system pipes (metal)
(18) Fuel pipe for inlet fuel
(19) Fuel tubes, main and return
(20) Knobs for seat reclining knuckles
(21) Mounting system for spare wheel
(22) Oil cooler pipes (metal)
(23) Pedal Assembly for accelerator and parts thereof

(24) Pedal assembly for clutch and parts thereof

(25)Power adjustment screw for hand brake
(26) Radiator pipes
(27) Resonator for air intake system.
(28) Seat Adjusting Track
(29) Spare wheel carrier assembly and parts thereof

(30) Towing hook

(31) Wire protecting pads (foam)
(E) Following components for vehicles of sub heading
8703.2115 and 8703.8030
(1) Air filter assembly and parts thereof
(2) Battery carrier assembly and parts thereof
(3) Brackets

47
(4) Brake oil tank
(5) Breather tube
(6) Chassis and parts thereof
(7) Control cables assemblies and parts thereof
(8) Engine mounting bolt; Engine cover
(9) Engine mounting bridge / cross member
(10) Fuel pipes
(11) Fuel tank assembly and parts thereof; cap fuel tank

(12) Fuse box assembly and parts thereof

(13) Handle grip
(14) Internal cock for handle grip
(15) Kick starter assembly and parts thereof
(16) Knobs
(17) Lever assembly gear shift
(18) Sleeve for wheel
(19) Spacer for wheel
(20) Speedometer cable assembly and parts thereof

(21) Torque rod

(22) Wheel nuts
(F) Following components for vehicles of sub - heading
8703.3225
(1) Accelerator cable
(2) Accelerator pedal assembly and parts thereof
(3) Air cleaner housing assembly and parts thereof
(4) Battery tray assembly and parts thereof
(5) Bracket for body floor support
(6) Bracket for fuel tank pipes
(7) Bracket for mounting body on chassis
(8) Bracket for mounting internal light
(9) Bracket for power stearing oil reservoir
(10) Bracket for power stearing pump mounting
(11) Bracket for radiator mounting
(12) Bracket for roll over bar
(13) Bracket for silencer / exhaust pipe support
(14) Bracket for track rod protection
(15) Clutch pipe (feed)
(16) Cover for fuse box
(17) Cradle / support for fuel tank
(18) Cyclone pipe oil drain (sheet metal)
(19) Flinger / damper
(20) Fuel filler cover assembly and parts thereof
(21) Fuel filler neck
(22) Gate plate for gear lever retention
(23) Hose assembly for washer
(24) Internal air duct for heater

48
 (25) Lower air duct
(26) Lower seat for front spring
(27) Pipe assembly for fuel and parts thereof
(28) Pipe for heater return
(29) Retainer for suspension spring
(30) Retaining plate for pulley
(31) Rings for securing shock absorbers
(32) Spare wheel carrier assembly and parts thereof

(33) Stay assembly with cover for roll over bar

(34) Strap for fuel tank
(35) Strut for air cleaner bracket
(36) Top plate (plate grommet) for gear change assembly

(37) Towing hook

(38) Towing ring recovery and lashing assembly and parts
thereof
(39) Underside protection bar assembly for propeller
shaft
(40) Washer tank assembly and cap thereof
9401.2010 - - - For vehicles of heading 87.03 and vehicles of sub- 35
headings 8704.2190, 8704.3130, 8704.3150 and
8704.3190
9401.9910 - - - Seat parts made of foam, head/arm rests and seat 35
frames for vehicles of heading 87.03 and vehicles of
subheadings 8704.2190, 8704.3130, 8704.3150 and
8704.3190
- Wooden furniture of a kind used in the bedroom:
9403.5010 - - - Wooden cabinets 20
9403.5020 - - - Wooden beds 20
9403.5090 - - - Other 20
Services provided or rendered by hotels, marriage halls,
98.01
lawns, clubs and caterers.
9801.1000 Services provided or rendered by hotels
9801.2000 Services provided by restaurants
Services provided or rendered by marriage halls and
9801.3000
lawns
9801.4000 Services provided or rendered by clubs
Services provided or rendered by caterers, suppliers of
9801.5000
food and drinks
Ancillary services provided or rendered by hotels,
9801.6000
restaurants, marriage halls, lawns, caterers
9801.7000 Services provided or rendered by hostels
9801.9000 Other
Services provided or rendered by persons authorized to
98.05
transact business on behalf of others.
9805.1000 Shipping agents

49
9805.2000 Stevedores
9805.2100 Ship management service
9805.3000 Freight forwarding agents
9805.4000 Customs agents
9805.5000 Travel agents
9805.5100 Tour operators
9805.6000 Recruiting agents
9805.7000 Advertising agents
9805.8000 Services of Ship Chandlers
9805.9000 Share transfer agent
9805.9100 Sponsorship services
9805.9200 Business support services
9805.9900 Other
9905 Imports by Dignitaries of UAE, Qatar, Bahrain and 0”
Kingdom of Saudi Arabia:
Household articles and personal effects including vehicles
and goods for donation to projects established in
Pakistan, imported by the rulers and following dignitaries
of UAE, Qatar, Bahrain and Kingdom of Saudi Arabia
subject to the conditions mentioned below and the
conditions mentioned in sub-chapter notes: -
Dignitaries of UAE
1. H.H. Sheikh Mohammad Bin Zayed Al Nahyan,
President of UAE and Ruler of Emirates of Abu Dhabi.
2. H.H. Sheikh Mansour Bin Zayed Al Nahyan, Deputy
Prime Minister and Minister of Presidential Affairs of
UAE.
3. H.H.Sheikh Khaled Bin Mohamed Bin Zayed Al Nahyan,
Crow Prince of Abu Dhabi
4. H.H. Sheikh Hazza Bin Zayed Al Nahyan, Deputy Ruler
of Abu Dhabi.
5. H.H.Sheikh Tahnoun Bin Zayed Al Nahyan, Deputy
Ruler of Abu Dhani
6. H.H. Sheikh Suroor Bin Mohammad Al Nahyan,
Chamberlain of the Presidential Court of UAE, Abu
Dhabi and Member of Ruling Family of UAE.
7. H.H. Sheikh Mohammed Bin Khalid Al Nahyan,
Member of the Ruling Family of UAE.
8. H.H. Sheikh Nahyan Bin Mubarak Al Nahyan, Member
of Ruling Family of UAE and UAE's Minister of
Culture, Youth, Social and Knowledge Development
as well as Minister of Tolerance.
9. H.H. Sheikh Sultan Bin Hamdan Bin Mohammed Al
Nahyan, Member of Ruling Family of UAE.
10.H.H. Sheikh Tahnoun Bin Mohammad Al Nahyan,
Member of the Ruling Family of Abu Dhabi.
11.H.H. Sheikh Rashid Bin Khalifa Bin Saeed Al Maktoum,
Member of the Ruling Family of Dubai.
12.H.H. Sheikh Saeed Bin Zayed Bin Sultan Al Nahyan,
Representative of the Ruler of Abu Dhabi and

50
 Member of the Ruling Family of UAE.
13. H.H. Sheikh Hamdan Bin Zayed Al Nahyan,
Representative of the President of the UAE Western
Region and Member of Ruling Family of Abu Dhabi.
14.H.H. Sheikh Mohammad Bin Rashid Al Maktoum,
Prime Minister/Vice President of UAE and Ruler of
Dubai.
15.H.H. Sheikh Hamdan Bin Mohammed Bin Rashid Al
Maktoum, Crown Prince of Emirates of Dubai and
Member of the Ruling Family of UAE.
16. H.H. Maj. Gen. Sheikh Ahmed Bin Rashid Al Maktoum,
Member of the Ruling Family of UAE and Deputy
Chairman of Dubai Police and Public Security.
17. H.H. Maj. Gen. Sheikh Nahyan Bin Zayed Al Nahyan,
Commander of Royal Guard and Member of the
Ruling Family of UAE.
18. H.H. Sheikha Fatima Bin Mubarak, Member of the
Ruling Family of UAE.
19. H.H. Dr. Sheikh Sultan Bin Khalifa Bin Zayed Al-
Nahyan, Advisor of the President of UAE and Member
of the Ruling Family of UAE.
20. H.H. Maj. Gen. Sheikh Al Mur Bin Muktoum Bin Juma
Al Maltoum, Member of the Ruling Family of UAE.
Dignitaries of Bahrain:
1. H.E. King Hamad Bin Isa Al-Khalifa.
2. Lt. Gen. Sheikh Mohamed Bin Isa Bin Salman Al-
Khalifa.
3. H.E. Shaikh Ahmed Bin Ali Bin Abdullah Al Khalifa,
Member of Ruling Family & First Cousin of His
Majesty, the King of the Kingdom of Bahrain
Dignitaries of Qatar:
1. H.H. Sheikh Tamim Bin Hamad Al-Thani, the Emir of
the State of Qatar.
2. H.H. Sheikh Hamad Bin Khalifa Al-Thani, the Father
of the Emir of the State of Qatar.
3. H.H. Sheikh Mohammd Bin Abdul Rahman Bin Jassim,
Prime Minsiter of the State of Qatar.
4. H.E. Sheikh Mohammad Bin Khalifa Al-Thani, Former
Deputy Prime Minister of the State of Qatar.
5. H.E. Sheikh Hamad Bin Jassim Bin Jabr Al-Thani,
Former Prime Minister & Former Foreign Minister.
6. H.E. Sheikh Mohammad Bin Faisal Al-Thani.
7. H.E. Sheikh Ali Bin Abdullah Al-Thani.
8. H.E. Sheikh Falah Bin Jassim Bin Jabr Al-Thani.
9. H.E. Sheikh Faisal Bin Khalifa Kh. A. Al-Thani.
10.H.E. Sheikh Abdullah Bin Jassim Al-Thani.
11. H.E. Sheikh Faisal Bin Jassim Al-Thani.
12. H.E. Sheikh Faisal Bin Nasser Al-Thani.
Dignitaries of Kingdom of Saudi Arabia:
1. His Royal Highness Prince Fahad Bin Sultan Bin
Abdul AzizAl-Saud, Governor of Tabuk of Kingdom of

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2. His Royal Highness Prince Mansour Bin Mohammad
Bin S. Bin Abdul Rahman Al-Saud
3. HRH Prince Mutaib Bin Mohammad Al Saud, Member
of Royal Family of Saudi Arabia.
i. A complete list of all vehicles showing name of the
owner, details of imports and present custodian etc.
shall be provided by UAE/Qatar/Bahrain/Saudi
ArabiaAmbassador.
ii. The list shall be updated every six months i.e. on
31st July and 31st January to show status as on 1st
July &1st January.
iii. UAE/Qatar/Bahrain/Saudi Arabia Rulers must make
and disclose alternate arrangements for
maintenance of their fleet by their employees and
not by any Pakistani posing as their agents or
authorized representatives.
iv. UAE/Qatar/Bahrain/Saudi Arabia Embassy should
undertake that no Pakistani will be allowed use of
their duty free vehicles and that they will abide by
the true spirit in which this concession is available to
the UAE/Qatar/Bahrain/Saudi Arabia Rulers.
v. In order to avail the duty concession, an exemption
certificate to this effect shall be issued by the
Ministryof Foreign Affairs, Government of Pakistan.
vi. On the recommendations of Ministry of Foreign
Affairs, FBR may issue exemption certificate to any
dignitary, not listed above under this PCT Code.

___________

TAHIR HUSSAIN
secretary

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