ISLAMABAD: The Federal Board of Revenue (FBR) has approved the temporary importation of vehicles by tourists into Pakistan without the need for Customs duty payment for a period of three months.
As per the amended Customs Rules 2001, outlined in SRO 1965 issued on Monday, tourists importing vehicles against a carnet-de-passage or a bank guarantee can now have their vehicles delivered by the Customs officer at the point of entry. The delivery will be without any Customs duties, provided the tourist declares that they will not transfer ownership of the vehicle to anyone else during their stay in Pakistan.
If the tourist is unable to export the vehicle within the three-month period, they can apply for an extension. The extension, not exceeding three months, will be granted by the respective collector if the tourist submits a valid carnet-de-passage or bank guarantee, along with an assurance that they will not leave Pakistan during the extended period.
In the event that the same vehicle re-enters Pakistan within a year, temporary release will be permitted only for 14 days, unless the vehicle is being operated by a recognized foreign tour agency. In such cases, re-entry will be allowed for up to three months at a time.
In cases where a vehicle cannot be exported due to health issues, accidents, or other uncontrollable circumstances, the chief collector of Customs may grant an extension for up to six months.
This extension is conditional upon the submission of a fresh bank guarantee or a valid carnet-de-passage if the original guarantee does not cover the extended period. Failure to obtain the extension will result in the vehicle being surrendered for adjudication purposes.
Additionally, if a tourist imports a vehicle with the intention of passing through Pakistan to a foreign destination, and does not have a carnet-de-passage or bank guarantee, Customs officers may allow the vehicle to pass through Pakistan without paying Customs duties. This is conditional on escort charges, which will be determined by the respective collector, and the vehicle details will be recorded in the tourist’s passport.
On October 26, FBR issued a draft amendment to Pakistan’s Customs Rules 2001, introducing significant changes to the temporary import rules for vehicles brought into the country by tourists.
