The sales tax zero-rating facility would not be available on the import of railway locomotives, tramway passenger coaches, tractors, tanks, armoured vehicles, helicopters, aircraft, station wagons, racing cars, dump trucks, warships, cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels/vehicles for transportation of persons or goods.
The CBR on Sunday issued another 'negative list' of items on which zero-rated sales tax would not be available at the import stage under SRO 530(I)/2005 and SRO 70(I)/2006.
According to instructions given to customs collectors, Chapters 86, 87, 88 and 89 of Pakistan Customs Tariff (PCT) 2005-2006 could not be included, inadvertently, in the 'negative list' issued on April 3. Therefore, an 'additional list' of tariff headings not covered under SRO 530(I)/2005 and SRO 70(I)/2006 has been incorporated in the 'negative list'. Thus the benefits of SRO 530(I)/2005 and SRO 70(I)/2006 would not be available to tariff headings of the above-mentioned Chapters, the directive clarified.
Official sources said that the 'additional list' has been circulated to all the collectors of customs to remove the misunderstanding about the applicability of zero-rating on certain items. It was brought to the notice of the Board that certain items not liable to zero-rating had been cleared under these notifications by customs at ports.
The CBR has issued another 'list' incorporating the remaining chapters to ensure that 15 percent sales tax should be collected on the import of the items not covered under the zero-rating facility.
Sales tax zero-rating facility would not be applicable on the import of self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04; railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles); parts of railway or tramway locomotives or rolling-stock; containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport; motor vehicles for the transport of ten or more persons, including the driver; motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars; motor vehicles for the transport of goods; special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units); chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05; parts and accessories of the motor vehicles of headings 87.01 to 87.05; works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles; motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars; balloons and dirigibles; gliders, hang gliders and other non-powered aircraft; other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles; parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto; fishing vessels; factory ships and other vessels for processing or preserving fishery products; other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons and other items covered under the Chapters 86, 87, 88 and 89 of the Pakistan Customs Tariff.
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