Incentive Data

Low Customs Duties on Vehicle Assembly (TBS Regime).

S No.

Input Material

Customs Duty %

Agriculture tractors

1

  1. CKD)- Non-localized parts.

1%

  1. Tyres/Tubes

20%

Prime movers & Buses

2

  1. CKD)- Non-localized parts.

5%

  1. Tyres/Tubes

3%

Buses (dedicated LNG/ LPG or CNG)

3

  1. CKD)- Non-localized parts.

1%

  1. Tyres/Tubes

3%

Trucks / HCVs

4

  1. CKD)- Non-localized parts.

5%

  1. Tyres/Tubes

3%

 

Actual Legal Text: -

 

Table I of S.R.O 656(I)/2006(Relevant Serials)

S. No.

Description of vehicles

Description of imported input goods

Rate of Customs Duty

(1)

(2)

(3)

(4)

1

Agriculture tractors of PCT heading 87.01

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

1%

 

20%

2.

Road tractors for semi-trailers (prime movers) less than 280 HP of PCT heading 87.01

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

3%

3

Road tractors for semi-trailers (prime movers) of 280 HP and above of PCT heading 87.01

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

3%

4

Buses of PCT heading 87.02 (other than mentioned at S. No. 5 below)

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

 

3%

5

Buses (dedicated LNG/ LPG or CNG) of PCT heading 87.02

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

1%

 

3%

10

Vehicles of g.v.w exceeding 5 tons (HCVs) falling under PCT heading 87.04

  1. Components for assembly/ manufacture in any kit form

 

  1. Tyres / Tubes

5%

 

3%

11

Vehicles of PCT heading 87.11 (except motorcycle rickshaw of PCT heading 8711.3020)

  1. Components for assembly/ manufacture in any kit form

 

 

  1. Tyres / Tubes

15% but 10% for motorcycles for new entrant for a period of five years

20%

13

Trailer of PCT heading 87.16

The following component for assembly/ manufacture of trailers: -

  1. Axle tube with brake without Hub and Drum.
  2.  Pneumatic suspension.
  3. ABS system.
  4.  King Pin.
  5. Fifth wheel.
  6. Axle Complete
  7. Mechanical Suspension.
  8. ASR Brake system.
  9. Pintle Hook.
  10. Wheel Rim (size 8.0x20).
  11. Hydraulic Cylinder
  12. Hydraulic pump
  13. Hydraulic control/tipping valve
  14. Hydraulic Tank
  15. Fuel/chemical trailer manhole cover
  16. Fuel/chemical bottom valve
  17. Fuel/chemical API adapter valve
  18. Fuel/chemical trailer overfill sensor
  19. Fuel/chemical vapor vent valve
  20. Fuel/chemical trailer vapor recovery valve

 

 

ii) Tyres/Tubes

5% (S.R.O. 837(I)/2021 dated June 30th, 2021, (iii)(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3%

Source:

S.R.O 656(I)/2006, Table I

https://download1.fbr.gov.pk/SROs/2013102915104617229UPDATEDSRO656(I)200629oc13.pdf