THE SECOND SCHEDULE
[See Section 3(36)]
In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted, namely: -
THE FIFTH SCHEDULE
[see section 18(1A)]
Part-V(A)
Import of Electric Vehicles (EV) CBU & their Parts
Under Electric Vehicle Policy 2020
TABLE-I
[For 2-3 Wheelers, 4-Wheelers & Heavy Commercial Vehicles (CBUs)]
|
S. No. |
Description |
PCT Code |
Customs Duty(%) |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
Electric auto rickshaw
|
8703.8030 |
50% of the prevailing tariff rate of customs duty as specified in the First Schedule to the Customs Act, 1969). |
The concession shall be admissible for a period of 5 years with effect from 1st July 2020, on import of 10 electric vehicles (CBU) of the same variant to be assembled/ manufactured as mentioned in column (2) of this table, to the extent of maximum 200 units, to 2-3 wheeler segment, duly approved /certified by the Engineering Development Board (EDB). EDB shall monitor compliance with the EV Policy 2020 and intimate FBR immediately in case of violation by any manufacturer to stop further clearance at the concessional rate, specified in column 4. |
|
|
|
|
|
|
|
2. |
3-Wheeler electric loader |
8711.6060 |
||
|
3. |
Electric motorcycle |
8711.6040 |
||
|
4. |
Electric buses |
8702.4090 |
1% |
Nil
|
|
5. |
Electric trucks |
8704.9030 |
1% |
Nil
|
|
6. |
Electric prime movers |
8701.2060 |
1% |
Nil |
|
7. |
Electric Vehicles 4wheelers
|
8703.8090 |
10% |
The concession shall be admissible till 30th June 2022. |
|
25% |
The concession shall be admissible w.e.f. 1st July, 2022 till 30th June 2026. |
|||
|
8. |
Electric Vehicles 4wheelers
|
8703.8090
|
50% of the rate of customs duty as specified in the column (4) of the serial No 7 above.
|
The concession shall be admissible till 30th June 2026, on import of Electric Vehicles 4-wheelers (CBU)per company of the same variant to be assembled / manufactured as mentioned in column (2) of this table to the extent of maximum 100 units per company, duly approved/certified by Engineering Development Board (EDB). EDB shall monitor compliance with EV Policy 2020 and intimate FBR immediately in case of violation by any manufacturer to stop further clearance at the concessional rate, specified in column (4). |
.
Source:
TABLE-I of the Fifth Schedule Part-V(A), Fifth Schedule of Customs Act 1969
https://download1.fbr.gov.pk/Docs/2021711171234418SecondScheduleofFA(5thScheduleofCA).pdf