The Central Board of Revenue (CBR) will charge concessionary rate of 10 percent duty on the import of completely knocked down (CKD) kits and special gadgets fitted in cars used by the disabled defence force as well as civil persons. The board on Saturday issued SRO.395(I)/2007 to facilitate concessional import of specialised equipment for the disabled persons.
According to the notification, the government has directed that CKD kits and special gadgets to be fitted in the motor vehicle not exceeding 1,350cc cylinder capacity to overcome disability, if imported for the disabled defence forces or civil disabled persons, shall be exempt from so much of the customs duty chargeable thereon as is in excess of 10 percent ad valorem.
The importer has to fulfil the conditions laid down in the Customs General Order (CGO) to avail this concession. This notification shall be applicable retrospectively from June 6, 2005.