SUB-CHAPTER 6

Concessions for Import of Baggage on Transfer of Residence

 

33.          The provisions of this sub-chapter shall apply to the import of baggage on transfer of residence.

34.          Personal and household effects that may be imported:-

(1)           The following allowances shall be allowed on transfer of residence; namely:

(A)           Duty free allowances:   A family transfer of residence shall be allowed to import, or bring as accompanied or un-accompanied baggage, the following items duty free namely:

                                                                                                      i).       An items which was exported from Pakistan is being re- imported subject to satisfactory identification;

                                                                                                    ii).      in case of a qualified person, equipment, instrument, apparatus required up to C&F value of seven hundred US dollars;

                                                                                                  iii).      two personal computers or laptop computers along with printers, monitors, keyboards, mousses and cables thereof; and

                                                                                                  iv).      old and used furniture or fixture, cutlery, crockery, kitchen, utensils, rugs, carpets, household linen, reading or writing aids and other duty free goods including electrical items other than those which are compulsorily taxable.  

(B)           Concessional duty allowances:   A family on transfer of residence shall be allowed either or to purchase free of duty and taxes locally manufactured two air conditioners, two refrigerators or deep freezers from Duty Free Shop outlets on payment in Pak currency or in foreign exchange or to import the following items on payment of concessional rate of customs-duty specified in column (3) of the table below:

 

S. No.	Description of items.	Customs duty.
1.	One air conditioner.	One half of the statutory duty.
2.	One refrigerator or one deep freezer.	One half of the statutory duty.

 

(C)           Dutiable allowances:   A family on transfer of residence shall be allowed to import the following items on payment of customs-duty and other taxes, namely:

(i).     Washing machine, television set, sewing machine, video cassette recorder or player, cooking range.	One item each per family.
(ii).     Second-hand air conditioner.	one
(iii).     Weapon of non-prohibited bore.	one
(iv).    Secondhand or used medical equipments,    dialyses machines , Reverse Osmosis equipments , and other similar equipments with age limit machines or equipments imported by oversees returning Pakistani doctors (SRO (i)/2003 dated 29-08-2004)

 

(D)           Where a passenger on his arrival in Pakistan makes declaration in the requisite Form obtainable from the Customs that he has unaccompanied baggage to follow, the exemption under this chapter in respect of goods in the accompanying baggage of the passenger shall also apply to such unaccompanied baggage.

35.          Restrictions:  Nothing in rule 34 shall be deemed to permit the import of any construction material, parlor video games and parts thereof or other articles of stock in trade.

36.          Condonations:

(1)           If a family has not availed concessions under these rules during the last two years, the short visits to Pakistan up to total period of four months shall be ignored. If the total period of short visits exceeds four months, the Collector of Customs may condone the period on sufficient justification being shown to him.

(2)           If a family comes to Pakistan for permanent residence after a stay abroad of less than two years, due to privilege leave or for reasons beyond its control, such as exigencies of service, earlier recall by employer, ill health or bereavement, and concessions under this chapter have not been availed during the last two years, an officers of customs not below the rank of Assistant Collector of Customs may condone the shortfall in two years period up to a period of two months.

(3)           Late shipment or late arrival of un-accompanied baggage for a maximum period of sixty days may be condoned by the Collector of Customs for reasons to be recorded in writing.