INCOME TAX MANUAL
PART I
INCOME TAX ORDINANCE, 2001
….
THE FIRST SCHEDULE
PART II
RATES OF ADVANCE TAX
[See Division II of Part V of Chapter X]
Provided further that the rate of tax on value of import of mobile phone by any person shall be as set out in the following table, namely:-
Table
|
S. No. |
C & F Value of mobile phone (in US Dollar) |
Tax (in Rs.) |
|
|
In CBU condition PCT Heading 8517.1219 |
IN CKD/SKD condition under PCT Heading 8517.1211 |
||
|
(1) |
(2) |
(3) |
(4) |
|
1 |
Up to 30 except smart phones |
70 |
0 |
|
2 |
Exceeding 30 and up to 100 and smart phones up to 100 |
100 |
0
|
|
3 |
Exceeding 100 and up to 200 |
930 |
0 |
|
4 |
Exceeding 200 and up to 350 |
970 |
0 |
|
5 |
Exceeding 350 and up to 500 |
3,000 |
5,000 |
|
6 |
Exceeding 500 |
5,200 |
11,500 |
Sources:
S. No. 1-6, Table, Part II, First Schedule of Income Tax Ordinance 2001
https://download1.fbr.gov.pk/Docs/20217141672549772IncomeTaxOrdinanceAmendedupto30.06.2021.pdf