Customs officials at ports wrongly released spare parts of consumer durables without charging sales tax under SRO 530(I)/2005. These consumer durables included televisions, air conditioners, washing machines, refrigerators etc. Their parts are liable to 15 percent sales tax.
Similarly, office machines, including typewriters, fax machines etc, are also not zero-rated. The CBR on Friday issued instructions to all collectors of customs to examine all consignments of consumer durables imported since June 6, 2005.
It had been brought to the notice of the CBR that parts of consumer durables had been released under ''Form-S/Import authorisation certificates'' without charging sales tax leviable thereon under SRO 530(I)/2005, and subsequent amendment through SRO 70(I)/2006.
It said that the collectors should scrutinise all import clearances made from June 6, 2005 onwards to ascertain whether sales tax had been collected on spare parts of consumer durables or not. Official sources told Business Recorder that parts of consumers durables are not entitled to zero rating of sales tax under SRO 530(I)/2005.
Sales tax should have been collected on this item, but the imported parts of consumers'' durable were released on submission of ''import authorisation certificates''.
The applicability of sales tax on all such consignments, cleared since issuance of the above-said notification needed to be investigated. The CBR has directed all collectors of customs to submit the report by March 31, 2006.
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