Section 18 of the Customs Act 1969 has defined the rate of customs duty in Pakistan on the importation of goods.
The Federal Board of Revenue (FBR) has released an update to the Tariff Act of 1969 through June 30, 2021. The law has been updated with changes made by the 2021 Budget Act.
Here is the text of Article 18 of the Customs Act 1969:
18. Dutiable Goods.- (1) Except as hereinafter provided, customs duties shall be levied at the rates prescribed in the First Schedule or under any other law currently in force on,-
(a) goods imported into Pakistan;
(b) goods brought from any foreign country to any Customs station, and without payment of duty, transshipped or conveyed to, or thence conveyed, and imported to any other Customs station; and
(c) goods transported under bond from one customs post to another.
105(1A) Notwithstanding anything in subsection (1), customs duties shall be levied at the rates of importation of goods or classes of goods prescribed in the Fifth Schedule, subject to the conditions, limitations and restrictions prescribed therein. .
(2) No export duty shall be levied on goods exported from Pakistan.
(3) The Federal Government may, by notice in the Gazette, impose, subject to such conditions, limitations or restrictions as it deems fit, a statutory duty on any or all of the goods imported or exported, as specified in the First Schedule to a rate not exceeding one hundred per cent of the value of such goods determined under section 25 or, as the case may be, section 25A.
(4) The statutory fee levied under subsection (3) must:
(a) in addition to any obligation imposed under paragraph (1) or under any other law currently in force; and
(b) be due and payable from the day specified in the notice issued under this subsection, notwithstanding that the issue of the Official Journal in which such notice appears is published at any time after that day.
(5) The Federal Government may, by notice in the Gazette, levy an additional customs duty on imported goods which are specified in the First Schedule, at a rate not exceeding thirty-five percent the value of those goods determined under section 25 or, as the case may be, section 25A:
Provided that the cumulative incidence of Customs duties payable under Subsections (1) and (5) shall not exceed the rates agreed by the Government of Pakistan under Multilateral Trade Agreements.
(6) The additional customs duty levied under paragraph (5) is,-
(a) in addition to any obligation imposed under subsections (1) and (3) or under any other law currently in force; and
(b) due from the day specified in the notice issued under this subsection, notwithstanding that the Official Gazette in which such notice appears is published at any time after that day.
(Disclaimer: The text in the above section is for informational purposes only. The PkRevenue.com team makes every effort to provide the correct version of the text. However, the PkRevenue.com team is not responsible for any errors or omission.)
READ MORE: Detention of goods in violation of customs law