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PAKISTAN AUTOMOTIVE MANUFACTURERS ASSOCIATION |
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| Custom Duty, Sales Tax, Capital Value Tax | |||||||||||||||
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| # | Description Capacity |
T Y P E |
|
H.S. Code |
July 2005 ~June 2006 | |
Description Capacity | H.S. Code |
July 2004 ~June 2005 | ||||||
| CURRENT FISCAL YEAR | Remarks | PREVIOUS FISCAL YEAR | Remarks | ||||||||||||
| C/D | S/T | CVT | C/D | S/T | CVT | ||||||||||
| PASSENGER CARS, 4x4 & VANS (PETROL ENGINE) | |||||||||||||||
| 1 | Upto 1000 cc | C K D |
8703.2110 | 35% | 15% | 0% | SRO 576(I)/05 dated 06.06.05 | Upto 1000 cc | 8703.2110 | 35% | 15% | 0% | SRO 453(I)/04 dated 12.06.04 | ||
| 1001~1500 cc | 8703.2210 | 35% | 15% | 0% | -do- | 1001~1350 cc | 8703.2210 | 35% | 15% | 0% | -do- | ||||
| 1501~1800 cc | 8703.2310 | 35% | 15% | 0% | -do- | 1351~1500 cc | 8703.2230 | 35% | 15% | 0% | -do- | ||||
| 1801~3000 cc | 8703.2330 | 35% | 15% | 0% | -do- | 1501~1600 cc | 8703.2310 | 35% | 15% | 0% | -do- | ||||
| - | - | - | - | - | - | 1601~1800 cc | 8703.2330 | 35% | 15% | 0% | -do- | ||||
| - | - | - | - | - | - | 1801~3000 cc | 8703.2350 | 35% | 15% | 0% | -do- | ||||
| - | - | - | - | - | - | >3000 cc | 8703.2400 | 35% | 15% | 0% | -do- | ||||
| Upto 1000 cc | C B U |
8703.2190 | 50% | 15% | 3.75% | As per Federal Budget 2005~2006 | Upto 1000 cc | 8703.2110 | 50% | 15% | 3.75% | As per Federal Budget 2004~2005 | |||
| 1001~1500 cc | 8703.2290 | 50% | 15% | 5.00% | -do- (new category added by merging 1001~1350 & 1351~1500 cc) | 1001~1350 cc | 8703.2210 | 50% | 15% | 5.00% | -do- (new category added) |
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| 1501~1800 cc | 8703.2320 | 65% | 15% | 6.25% | -do- (new category added by merging 1501~1600 & 1601~1800 cc) | 1351~1500 cc | 8703.2230 | 70% | 15% | 6.25% | -do- (new category added) |
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| 1801~3000 cc | 8703.2400 | 75% | 15% | 7.50% | As per Federal Budget 2005~2006 | 1501~1600 cc | 8703.2310 | 70% | 15% | 6.25% | -do- (new category added) |
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| - | - | - | - | - | - | 1601~1800 cc | 8703.2330 | 80% | 15% | 7.50% | -do- (new category added) |
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| - | - | - | - | - | - | 1801~3000 cc | 8703.2350 | 100% | 15% | 7.50% | -do- (new category added) |
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| - | - | - | - | - | - | >3000 cc | 8703.2400 | 100% | 15% | 7.50% | As per Federal Budget 2004~2005 | ||||
| PASSENGER CARS, 4x4 & VANS (DIESEL ENGINE) | |||||||||||||||
| 2 | Upto 1500 cc |
C |
8703.3110 | 35% | 15% | 0% | SRO 576(I)/05 dated 06.06.05 | Upto 1000 cc | 8703.2110 | 35% | 15% | 0% | SRO 453(I)/04 dated 12.06.04 | ||
| 1501~1800 cc | 8703.3210 | 35% | 15% | 0% | -do- | 1001~1350 cc | 8703.2210 | 35% | 15% | 0% | -do- | ||||
| 1801~2500 cc | 8703.3230 | 35% | 15% | 0% | -do- | 1351~1500 cc | 8703.2230 | 35% | 15% | 0% | -do- | ||||
| >2500 cc | 8703.3300 | 35% | 15% | 0% | -do- | 1501~1600 cc | 8703.2310 | 35% | 15% | 0% | -do- | ||||
| - | - | - | - | - | - | 1601~1800 cc | 8703.2330 | 35% | 15% | 0% | -do- | ||||
| - | - | - | - | - | - | 1801~3000 cc | 8703.2350 | 35% | 15% | 0% | -do- | ||||
| - | - | - | - | - | - | >3000 cc | 8703.2400 | 35% | 15% | 0% | -do- | ||||
| Upto 1500 cc |
C |
8703.3190 | 50% | 15% | 3.75% | As per Federal Budget 2005~2006 | Upto 1000 cc | 8703.2110 | 50% | 15% | 3.75% | As per Federal Budget 2004~2005 | |||
| 1501~1800 cc | 8703.3230 | 65% | 15% | 5.00% | -do- (new category added by merging 1001~1350 & 1351~1500 cc) | 1001~1350 cc | 8703.2210 | 50% | 15% | 5.00% | -do- (new category added) |
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| 1801~2500 cc | 8703.3290 | 75% | 15% | 6.25% | -do- (new category added by merging 1501~1600 & 1601~1800 cc) | 1351~1500 cc | 8703.2230 | 70% | 15% | 6.25% | -do- (new category added) |
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| >2500 cc | 8703.9000 | 75% | 15% | 7.50% | As per Federal Budget 2005~2006 | 1501~1600 cc | 8703.2310 | 70% | 15% | 6.25% | -do- (new category added) |
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| - | - | - | - | - | - | 1601~1800 cc | 8703.2330 | 80% | 15% | 7.50% | -do- (new category added) |
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| - | - | - | - | - | - | 1801~3000 cc | 8703.2350 | 100% | 15% | 7.50% | -do- (new category added) |
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| - | - | - | - | - | - | >3000 cc | 8703.2400 | 100% | 15% | 7.50% | As per Federal Budget 2004~2005 | ||||
| BUSES & COACHES | |||||||||||||||
| 3 | 10 Persons or More Including Driver |
C |
8702.1010 | 20% | 15% | 0% | SRO 576(I)/05 dated 06.06.05 | 10 Persons or More Including Driver | 8702.1010 | 20% | 15% | 0% | SRO 453(I)/04 dated 12.06.04 | ||
| Others | 8702.9010 | 20% | 15% | 0% | -do- | Others | 8702.1090 | 20% | 15% | 0% | -do- | ||||
| 10 Persons or More Including Driver |
C |
8702.1090 | 5% | 15% | 0% | As per Federal Budget 2005~2006 | 10 Persons or More Including Driver | 8702.1010 | 20% | 15% | 0% | As
per Federal Budget 2004~2005 |
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| Others | 8702.9090 | 5% | 15% | 0% | -do- | Others | 8702.1090 | 20% | 15% | 0% | -do- | ||||
| * NORMAL DUTY FOR CBU BUSES IS 20% AND 5% FOR CNG AND EURO-II COMPLIANCE BUSES/VEHICLES. | |||||||||||||||
| COMMERCIAL VEHICLES PETROL (PICK-UP & TRUCKS) | |||||||||||||||
| 4 | <5 Tons |
C |
8704.2110 | 20% | 15% | 0% | SRO 576(I)/05 dated 06.06.05 | <5 Tons | 8704.3100 | 20% | 15% | 0% | SRO 453(I)/04 dated 12.06.04 | ||
| >5 Tons <20 Tons | 8704.2210 | 20% | 15% | 0% | -do- | >5 Tons <20 Tons | 8704.2200 | 20% | 15% | 0% | -do- | ||||
| >20 Tons | 8704.2310 | 20% | 15% | 0% | -do- | >20 Tons | 8704.2300 | 20% | |||||||